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Problem 12-34-1. Gross margin is calculated as gross profit / revenue.
Product a
Product B
Product C
Product D
Gross Margin
12,000 / 32,000 = 37.5%
17,600 / 88,000 = 20%
56,000 / 280,000 = 20%
63,000 / 144,000 = 43.75%
The product that is the most profitable is Product D.
2. The best way to start this question is to figure out the price and COGS per unit for each product. For Product a, the price was $32,000 / 2900 = $11.03 and the COGS per unit is $6.89. For Product B, the price per unit is $20.46 and the COGS per unit is $16.37. For Product C. The price per unit is $51.37 and the COGS per unit is $41.10. For Product D. The price per unit is $90 and the COGS per unit is $50.63.
The next step is to produce an income statement for each customer…
33%
400000
53.33%
480000
53.33%
FM
125,000
125,000
125,000
FSA
25,000
25,000
25,000
Net Income
170,000
28.33%
250,000
33.33%
330,000
36.67%
2. The manager's tabulation is incorrect because the manager has set $2 as the fixed cost per unit. This is only true at the 200,000 unit level. At the other levels, the fixed cost per unit will be lower, as fixed costs do not increase with production volume.
6-47. 1. In order to make this assessment, Dana needs to calculate which method is cheaper. The accounting for producing the parts itself has been noted as $1,100,000, which equates to $22 per unit. The cost of the units from the other company is $20, but fixed costs will still be incurred. The fixed costs are $300,000 less the $150,000 that will be saved, so $150,000. For 50,000 units, this is $3 per unit. Thus, the total cost per unit will…
The passenger miles would be (1,500,000 * 1.1) = 1,650,000. The revenue per passenger mile would be $0.20 -- (.08*.2) = $0.184
So the actual revenue was (.184)*(1,650,000) = $303,600.
Now we can calculate Flex for Actual Level, the third column. This is based on the flex budget figures, which were $0.20 in revenue per passenger mile. Variable expenses were 195,000 / 1,500, 000 = $0.13 per passenger mile in the flex budget. Fixed costs were $80,000 and that should not change.
The results Flex for Actual Level shows that the actual performance was lower than what would have been expected given the actual sales levels recorded and the figures listed in the static budget. This is to be expected, because the actual revenue per passenger mile was decreased in order to achieve those higher passenger mile figures.
The columns 2 and 4 can now be filled in, according to…
3) to determine if the firm should increase market share by lowering the price, total revenue must be considered. At $5.00, the firm sells 17650 units for total revenue of $88,250. At $4.99, the firm sells 17,692 units for a total profit of $88,283.08. Thus, the firm gains addition revenue by lowering its price to sell more units, at least to a point. At some point, lowering the price will result in a decrease in total revenue.
4) to calculate the portion of sales that is reliant on the independent variables, set the variables to zero. The sales remaining will be the portion that is not dependent on these variables. The base market is negative in total, so these variables determine all of the sales. To determine how much each individual variable contributes, they can be set to zero one at a time. Thus, there are 38,650 potential sales available…
Under the first scenario, the ideal price point is only the maximum profit point for children, but it not for adults.
Chapter 11, p. 449, Q2.
An adverse selection problem is defined in the textbook as "a situation resulting from asymmetric information in which parties may not come to an agreement on a transaction because of distrust on the part of the party with incomplete market information…" in the scenario presented, the credit card company would normally set credit rates based on the creditworthiness of the customer. Because the credit card company cannot do this, it must find a price point that will allow it to generate a profit commensurate with the risk it undertakes. The problem is that consumers with good credit may find these rates unpalatable if they know their own worth in the credit markets. Good consumers may therefore avoid the credit card companies, leaving only the…
4) Consider a firm that has just built a plant, which cost $20,000. Each worker earns $5.00 per hour.
a)
Based on this information, fill in the table below.
Number of Worker Hours
Output
Marginal Product
Fixed
Cost
Variable
Cost
Total
Cost
Marginal
Cost
Average
Variable
Cost
Average
Total
Cost
0
0
20,000
50
8
20000
20,250
5
5
10
20000
20,500
5
5
8
20000
20,750
5
5
6
20000
21,000
5
5
4
20000
21,250
5
5
85
1900
2
20000
21,500
5
5
71.67
1950
1
20000
21,750
5
5
62.14
b)
In the example above, what price must the firm receive in order to keep producing in the short run?
The price the firm must receive in the short run is the price that covers the variable cost, so the firm must receive at least $5 per unit in the short run. In the long run,…
Sources are not necessary on this test and personal observations are fine.)
A good example of this is with gas stations. Gas stations have tremendous market power. This is mitigated only somewhat by consumer knowledge and the time lag between price signals from the stations and consumer decisions (i.e. buying a car with better mileage). Gas stations know that if the price of crude is rising, they are in a better position to increase their prices. The cost of the gas they are selling may have been low -- purchased several months prior -- but this asymmetry of information provides them an opportunity to leverage their pricing power to increase their profits.
10) Describe at least two examples unique risks facing a multinational corporation that are not risks for a small local firm. For each risk, describe an action that a multinational firm might take to decrease its exposure to the risk.
A multinational faces a number of risks. Currency exchange rate risk is one -- MNCs do business in a number of currencies. When the value of those currencies changes, so too does the value of the costs and revenues of the MNC. There are a number of ways that MNCs decrease exposure. When possible, they do business in their home currency (for example an American firm insisting on selling in U.S. dollars). There are also hedging mechanisms such as forwards, futures and interest rate swaps that can lock in future prices, reducing the firm's exposure to foreign currency exchange risk.
MNCs also face challenges with respect to political risk. In other countries, adverse political actions can be less predictable than in the home country where the company knows the laws and may have good contacts in government. This risk can be minimized by taking on local partners, winning influence with the foreign government or gaining legal representation in the foreign country.
change: for question 4e, find the new equilibrium P. And Q, but you do NOT need to answer the questions - What is the effect on supply?
0=3000-10p
p=300
0=-1000+10p
1000=10p
p=1000
3000-10p=-1000+10p
4000=20p
p=200
3500-10p=-1000+10p
4500=20p
p=225
Chapter 3,-Page 71 Number 6.
Q=200-300p+120i+65t-250 Ac+400 Aj
3750 + 4000 = 5100 cups demand curve Q=200-300P+120(10)+65(60)-250(15)+400(10)
The effect is to raise the y-intersect of the demand curve by 5000 units, but not to change the slope of the demand curve.
250(5000)=400(Aj)
Aj= 3125
She would have to expend $3,125 to counteract the competitors advance.
Chapter 4,-Page 106 Number 6.
=%change in quantity / percentage change in price
((x- 4000)/4000)/((70-63)/70)
((x-4000)/4000)*10=2.5
.25=x-4000/4000
1000=x-4000
x=5000
will revenue increase
Yes -- revenue will increase. Why?
The initial condition, with price at 70, yields 70(4000)=280000
The next condition, with price at 63, yields 63(5000)=315000
4) Chapter 4,-Page 107 Number 15.
a. 20
(3.5-3)/(3)
.20/.1666
-…
So for the 70,000 units completed in July: (70,000)(15 + 10.65) = $1,795,500
2. The ending works in progress is 20,000. The total cost should be (20,000)(25.65) = 513,000
Note: These figures represent the total cost of the goods, not the total cost in July of the goods. The question is worded a little bit funny so I wasn't sure which one it was intended to be.
Problem 14-21.
Problem 14-21
1
2
3
4
DM Inv, 2010
8
8
5
2
Purchased
5
9
10
8
Used
7
11
7
3
DM Inv, 2011
6
6
8
7
Problem 14-22-1.
Goods Completed
72,000
WIP Inventory
72,000
Goods Completed
56,000
WIP Inventory
56,000
2. The WIP inventory at the end of the month would reflect the following:
Beginning WIP 12,000 + 50 + 25 + 55 = 142
Less completed orders (72,000) + (56,000) = 128
So Ending WIP inventory…
b) 1) ($20-$5) = $15; $1,200,000 / 15 = 80,000 units
2) if the company wants to sell just 70,000 units, then the price needs to be calculated again using the same formula as was used above:
70,000P -- (70,000*5) -- 1,200,000 = 0
70,000P = 1,550,000
P = $22.15
c) 1) This question is a bit silly. The formula would have one variable, x, to represent both the old and new sides:
19x -- 5x -- 1,200,000 = 20x -- 8x -- 840,000
14x -1,200,000 = 12 x -- 840,000
2x = 360,000
x = 180,000 units should give the same level of profit for either plant. The profit at this level would be:
19(180,000) -- (5)(180,000) -- 1,200,000 = $1,320,000
2) the formula for the degree of operating leverage is: % in EBIT / % in sales. The best to calculate this is to start by computing the…
beta statistic is a coefficient of risk that investors use in order to determine whether or not an equity security is more or less risky than the market. This, in turn, is used to decide the ideal rate of return that the issue should maintain in order to warrant investment. If beta is one, then an issue is as risky as the market, and if it is zero, it is as risky as a risk-free rate that is usually represented in practiced by 30-year treasury bonds. The required rate of return on equity is always simply beta multiplied by the difference between the market's rate of return and the risk-free rate, added to the risk-free rate.
In modern portfolio theory, beta is often thought of as a measure of risk that cannot be eliminated through diversification. Beta statistics are determined for sectors and industries because portfolio managers often favor broader…
Strategi Management
[Book Manusript Draft]
The New Business Environment
Globalization
Expansion and Benhmarking
Organizational Mission
Nature of Human Behavior
Human Networking & Human Capital
Rules and Priniples of Management
Total Quality Management
Innovation
Cultural Barriers
Strategi Management Rooted in Eduation
Change in Today's Organization
Transformation
Transformational Change
Transformational Leadership
Tehnology to Enable Strategi Management
Strategi Management
Strategi management is an elusive term that has as its basis various theories of leadership and the assoiated various fators that omprise the leader that is effetive in leading the organization to suess. This hapter provides a review of previous examinations of leadership theory and the formation of leaders in today's organizations as well as providing a brief review of the fators that impat strategi leadership in the organization. This hapter sets the stage for a study of what fators and elements serve to formulate, affet, and drive strategi management within the organization and…
cited in the work of Dumdum, Lowe, and Avolio (2002).
Transformational leaders have been found to be more effective and under analysis possess certain factors including higher levels of morality and of self-sacrifice and ethics. Transformational leaders empower and motivate those whom they lead and put their own interests aside placing the group interests first. The most effective leaders are those with transformational and transactional leadership skills. There are various models of leadership that are used by today's strategic management in the organization.
The following chapters in this book will delve into these various leadership styles, which include but are not limited to such as transformational, transactions, contingency, and other models of leadership that are effective in leading today's organizations. These leadership models can be used singularly or in combination as effective forms of leadership in the organization. Charismatic leadership is another leadership model that is very similar to the transformational leadership model and is one that is comprised by the combination of the capacities of the leader including such as self-confidence and moral conviction as well as in the capacity to articulate goals and visions for the organization.
Leadership theory was first researched around 1910 in the attempt to ascertain what traits of personality, intelligence or other factors were associated with those who lead in order to distinguish the qualities of future leaders. However, researchers in 1948 determined that there were not any specific common traits that could be used to define leaders. Following World War II other researchers set out to attempt to determine the various types of leadership styles or behavior that could identify leader and provide insights for effectiveness of leaders. These studies were such that made predictions about the relationships between certain leadership styles and productivity however, these studies were again unsuccessful in providing an explanation for the effectiveness of leadership.
Research conducted later started by examining leadership styles as a function of performance and was focused on an examination of the interactions between leaders and those whom are being led. The primary focus in the late 1980s was the contingency model approach and which emphasized the significance of any given situation including such as the nature of the environment, the nature of tasks, as well as power distribution based on power theory in which the functions of leadership take place. This was the dominant theme in theories including Fiedler's Theory, the Vroom and Yetton's Decision Theory and the Path Goal Theory. It was noted that each of this theories are leadership-oriented theories since the focus is the actions and attitudes of the leader.
Instrument Measures Nurse Practice
In a hospital or any medical care setting, nurses make up the majority of the environment, and are the backbone of facilitating patient care between physicians. However, between meeting the demands of the patients and following through doctors' orders, the roles nurses play are a high-stressed one, which influences on his or her overall well-being. The purpose of this paper is to display the findings from a study led by Pisanti (2008) regarding the relationship between nurses and their abilities to cope with environmental demands with the use of the Occupational Coping Self-Efficacy for Nurses (OCSE-N) Scale.
In order to gain a better understanding about the investigation, it is significant to comprehend about the foundation on which the study was based on, which is the Lazarus cognitive-medication theory of stress and Bandura's social cognitive theory. The former is about certain cognitive appraisals regarding one's work provokes…
Few issues could be more important in this era of school shootings and violence. Therefore, it is positive to note a Very Good rating directly on the mark, the best overall composite score of the five scales considered here. This denotes that the schools observed have done relatively well in preventing security breach of staff or student property, that vandalism and destruction of school property are effectively prevented, that the grounds are kept in presentable condition, that a school is a generally safe environment for all in attendance and that the school provides a fair and reasonable regulatory atmosphere for learning.
Part 3:
Question 1:
Based on the findings from this module, it would make a great deal of sense to initiate a school-wide Positive Behavioral Support System (PBSS). It bears noting that while instructors felt that they were doing a positive job of supporting student needs and that the…
Works Cited:
Baldwin, S.C.; Buchanan, a.M. & Rudisill, M.E. (2007). What Teacher Candidates Learned About Diversity, Social Justice, and Themselves From Service-Learning Experiences. Journal of Teacher Education, 58(4), 315-327.
Loveless, T. (1999). The Tracking Wars. Brookings Institution Press.
U.S. Office of Special Education Programs (OSEP). (2008). Social Skills Instruction. CPACINC.org.
University of Kansas. (2011). Teaching Self-Management Skills. http://www.specialconnections.ku.edu
Plastic Surgery
Teen Plastic Surgery: A Controversial Medical Practice
According to the American Society of Plastic Surgeons, in 2007, more than 87,000 teenagers had cosmetic surgery; and that number has grown exponentially since. Although aesthetic cosmetic surgery is popular amongst United States teens, physicians and plastic surgeons worry that such invasive surgery on teens' still growing bodies can be dangerous. Other developed countries, including Germany and Australia, are considering banning all but medically necessary plastic surgery for anyone under the age of 18. However, the question remains, if such a measure were taken like that in the United States for minors stem the tide of teenagers going under the knife? This paper will address the controversy associated with teenagers and aesthetic cosmetic surgery in the United States, and the business of plastic surgery for teens, from a legal, ethical, and social responsibility standpoint.
Introduction
In a country, and dare say…
References
Ali, K., & Lam, T. (2008). Teens under the knife: Is plastic surgery too dangerous for teens? Current Events, 108(1), 7-14.
American Society for Aesthetic Plastic Surgery (2003). National totals for cosmetic procedures. Cosmetic Surgery National Data Bank.
www.surgery.org/download/2003-stats.pdf:10. Accessed 25 July, 2011.
Bourdieu, P 1977, Outline of a Theory of practice, Cambridge University Press, Cambridge.
Economic Value Added (EVA) Accounting Practice
Although Economic Value Added (EVA) is not a new concept in economics and financial theory and is based on the 19th century concept of "economic profit," it has only been widely adopted recently by business firms as an accounting practice. In this paper we shall describe what EVA is, and look at its pros and cons from the point-of-view of the company adopting the practice and the investors. We shall also discuss how EVA differs from some other emerging accounting practices and the major issues relating to EVA as compared to other commonly used accounting principles. Finally, the possible problems and opportunities that a company adopting EVA principles can face shall be examined.
What is Economic Value Added (EVA)?
Economic Value Added (EVA) is the after-tax cash flow generated by a business minus the cost of the capital it has invested to generate that…
References
Keen, Peter. (1999). "Economic Value Added.(EVA)" Every Manager's Guide to Business Processes. Retrieved on April 20, 2003 at http://www.peterkeen.com/emgbp007.htm kel inen, Esa. (1998). "Economic Value Added as a Management Tool." Retrieved on April 20, 2003 at http://www.evanomics.com/
Shand, Dawne. (October 30, 2000). "Economic Value Added." COMPUTERWORLD. Retrieved on April 20, 2003 at http://www.computerworld.com/managementtopics/management/itspending/story/0,10801,53001,00.html
Stewart, Bennet (1999) "What is EVA?" Stern Stewart & Co. Web site. Retrieved on April 20, 2003 at http://www.sternstewart.com/evaabout/whatis.php
This cost reflects both the time value of money and compensation for risk -- the more risk associated with a firm, the greater the firm's cost of capital.
These benefit the local company as well as the entire region.
Leverage financial and other investments in the community. ecause nonprofit organizations mobilize vast reserves of goodwill, corporate investment in the community can have tremendous reach in building a better corporate profile and in strengthening public support of the private sector. (Kanaga, 1998)
The work of Nae and Grigore (nd) entitled: "An Overview of European Multinational Corporations" the social and political changes brought about by globalization have raised new questions as well as expectations about governance and social responsibilities. More and more companies of all sizes and sectors are recognizing the importance of their role in society and the real benefits of adopting a proactive approach to Corporate Social Responsibility (CSR)." (Nae and Grigore, nd)
V. FIDUCIARY DUTIES as a GUIDE to ETHICS
The work of Young (2007) entitled: "Fiduciary Duties as a Helpful Guide to Ethical Decision-Making in usiness"…
Bibliography
Charoenpong, Kittiyaporn (nd0 Technology Effect on Ethics in the Workplace. Dusit Thani College Academic Resource Center. Web Opac. Online available at http://lib.dtc.ac.th/article/dtc/0007.pdf
Okpara, J.L. (2003) Can Corporate Ethical Codes of Conduct Influence Behavior? (an Exploratory Study of Financial Managers in a Developing Economy. XI International Conference Brussels, Belgium July 11-13, 2003)
Kanga, W.S. (2004) Corporations Must Act Ethically CIPE's Board of Directors, delivered in Bucharest in 1998 at a conference on the "Role of the Corporation in Today's Society. Economic Reform Today. No. 1 19999. Economic Reform Today. http://www.cipe.org/publications/ert/e31/e31_1.pdf
Fiduciary Duties as a Helpful Guide to Ethical Decision-Making in Business (2007) Journal of Business Ethics 74:1-15 DOI 10.1007/s10. Springer 2007.
PACTICES ELATING TO STOCKHOLDES' EQUITY
Hello. I write a project paper Accounting-302 (intermediate accounting 2). The topic Stockholder's Equity corporation. The emphasis practices,, corporations operate. For, I identify company ( - company) conduct a mini case study topic Stockholder's Equity company.
Common practices relating to stockholders' equity
Stockholders' equity is an item of the balance sheet that represents the capital that has been raised by the investors in the business in exchange for stock, referred to as paid-in capital, retained earnings, and donated capital. It represents the stake of the investors in the company and is calculated by deducting the company's total liabilities from their total assets. Accounting experts commonly refer to stockholders' equity as the book value of the company since it captures the funds that were originally invested by the investors and the additional investments that they made thereafter Lowe, 1961.
It also captures earnings that the company…
References
Google Inc. (2013). Consolidated balance sheets. Mountain View, CA: Google Inc.
Hunton, J.E., Libby, R., & Mazza, C.L. (2006). Financial Reporting Transparency and Earnings Management. The Accounting Review, 81(1), 135-157. doi: 10.2307/4093131
Lowe, H.D. (1961). The Classification of Corporate Stock Equities. The Accounting Review, 36(3), 425-433. doi: 10.2307/242875
Maines, L.A., & McDaniel, L.S. (2000). Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format. The Accounting Review, 75(2), 179-207. doi: 10.2307/248644
Environmental scan
The Company for Cooperative Insurance cites the origins of its name and how it affects their corporate culture: "Tawuniya is the simplification of the Arabic word for 'co-operative' and was already established amongst the related customer base by this name. The new name and identity takes ownership of this insurance category and evokes a strong emotional connection to customers as 'co-operative,' which is the only accepted form of Islamic insurance" Tawuniya Overview, 2010, para. 3).
According to Chaudry, though, the enormous amounts of oil-based revenues flowing through Saudi Arabia's coffers has created a very real need for informed and well-managed insurance companies that are capable of competing in an increasingly competitive financial market. In this regard, Chuadry notes that, "The financial systems that developed in [Saudi Arabia] in the 1970s was the product of capital abundance, not scarcity. Unlike most countries in the initial stages of economic development,…
References
Ala Hamoudi, H. (2007). Jurisprudential schizophrenia: on form and function in Islamic finance.
Chicago Journal of International Law, 7(2), 605-606.
Chaudhry, K.A. (1997). The price of wealth: Economies and institutions in the Middle East.
Ithaca, NY: Cornell University Press.
Transitioning of the Defense Transportation System Toward Complementing Best Practices in Supply Chain Management Efficiently and Securely
Distribution managers need to appreciate that management of defense supply chains is a rapidly-growing global phenomenon, with an overlap existing in management levels; right from the strategic national-level stakeholders to lower sustainment units at the activity levels. Strategic distribution changes have the potential of immensely impacting tactical implications. This paper aims to help absorb a few important precepts required for globally receptive logistics decisions. Distribution and material managers ought to review and internalize defense supply chains early on in the course of their career. The process of distribution is complex. Thus, material distribution management must include electronically sustainable supply-chain information systems for realizing true synchronization. After all, defense transport systems are CASs (complex adaptive systems) integrating comprehensive, dynamic components, and aim at discussing complex supply-network systems together with their co-evolutionary, dynamic processes. The…
References
Arthur, W. B. (1999). Complexity and the economy. Science, 284(5411), 107-109. doi: 10.1126/science.284.5411.107
Choi, T. Y., Dooley, K. J. and Rungtusanatham, M. (2001). Supply Networks and Complex Adaptive Systems: Control vs. Emergence. Journal of Operations Management 19 (3): 351-366
Christopher, M., & Holweg, M. (2011). "Supply chain 2.0": managing supply chains in the era of turbulence. International Journal of Physical Distribution & Logistics Management, 41(1), 63-82. doi: 10.1108/09600031111101439
Dagnino, G. B., Levanti, G. & Destri, A. M. L. (2008). Evolutionary dynamics of inter-firm networks: a complex systems perspective. Advances in Strategic Management, 25(8), 67-129. doi: 10.1016/S0742-3322(08)25003-5
Investing these hours in high quality work is far more important than forcing them to be in the office, when there is ample evidence they are more productive working from home.
esearch Plan
To fully quantify and evaluate the proposal of virtual teams with workers who can telecommute, I proposed the following stages of research:
1. Literature review of best practices in advertising agencies and creative teams as it relates to productivity and performance in-office vs. virtually via telecommuting. There are many empirical studies of telecommuting; the challenge will be to find studies specific to our industry. The outcome of this step will be a summary and series of metrics, both operational and financial, describing contributions and limitations of this proposed strategy.
2. Attitudinal and performance-based surveys of existing team members who have worked in-office and in virtual teams will first be completed. Second, 360-degree feedback of teams who have…
Resources and Budget
It is anticipated this entire project will take about 30 days, and require 15 hours of my personal time. I am so passionate about this subject and see it as such a competitive advantage for the firm, I am willing to work a Saturday for no pay to do this, I am just asking for 7 hours over 30 days to interview team members who are working virtually, and also use business hours to do research on our cost savings as a result of telecommuting.
Conclusion
We're winning business in a very challenging economy, and communicating the value of public relations and advertising to our clients. We've also been able to take very large, profitable accounts away from our competitors by allowing our creative design teams to work at home during the hours of the day they are most creative. The recent account review by Nike and their selection of Waggoner-Edstrom would not have been possible using traditional project scheduling. The flexibility of designers working from home made it possible to meet Nike's challenging deadlines. The alchemy of all this success is freeing our people to focus on their projects at a depth not possible before. Creating opportunities for our key employees to take ownership of their work and be productive during their most productive time is working -- we just need to make this a formal program and recognize the early wins we are having already. Finally, the bottom line is that with less commute time, there are more billable hours.
Greek and Roman times, rhetoric and rhetoric theory has been one of the issues that were discussed and improved, appearing in almost every aspect of life. There was rhetoric in politics, but also in everyday life, in discussions or seminars. When declaiming something and sustaining your point-of-view, you were actually exercising rhetoric.
This constant evolution of rhetoric theory gave way today to a new theoretical description. According to our source, "the new rhetoric is a theory of argumentation." The theory of argumentation, as part of the new rhetoric theory, comes as a completion to the theory of demonstration and he two are closely linked. Indeed, even instinctively, we argument something in order to demonstrate our conclusion, in order to prove our interlocutory our point-of-view. Argumentation and demonstration are such complementary.
As follows, as in any rhetoric theory, the argumentation, as an act of rhetoric, is given by the orator, in…
Bibliography
1. Golden, James; Berquist, E. Goodwin. The Rhetoric of Western Thought. Eighth Edition. Pp. 336-356
EM
There are several criteria by which the company can establish acceptability for the eCube system of EM that is available from Fresenius. The first stakeholder group consists of the patients, who will benefit from the enhanced functionality that comes from the eCube system, in particular the superior health outcomes that come from having accurate medical histories available to physicians and other practitioners while they are working with the patient. Management must strike a balance between business objectives and patient outcomes, and therefore there are multiple different acceptability measures that are possible, both based on profit and patient outcomes. Management will also want to know that the system is relatively easy to install, that there is training available from the vendor for the staff, and that the vendor will deliver full support of the system if there are any problems.
Another stakeholder group consists of the owners/shareholders of the health…
References:
Jena, A., Seabury, S., Lakdawalla, D. & Chandra, A. (2011). Malpractice risk according to physician specialty. New England Journal of Medicine. Vol. 365 (7) 629-636.
Kalathil, R. (2011). Data management: New products: eCube combines clinical and billing applications. Neprhology News & Issues. Retrieved November 6, 2013 from http://www.nephrologynews.com/articles/data-management-new-products-ecube-combines-clinical-and-billing-applications
Self, D. & Schraeder, M. (2009). Enhancing the success of organizational change: Matching readiness strategies with sources of resistance. Leadership and Organizational Development Journal. Vol. 30 (2) 167-182.
CAPM
There are three models that can be used calculate the cost of capital for the firm. The first such model is the capital asset pricing model (CAPM). The CAPM formula is: E (rj )= RRF + b (RM - RRF). This means that the company's cost of capital is a function of the risk free rate, the market premium and the firm-specific risk. In CAPM, the firm-specific risk is based on the correlation of the company's stock price to the broader market, a statistic known as the beta.
Another method is the dividend growth model. In this model, the assumption is that a stock's value derives solely from the dividends that it is paying, or that investors assume it will pay in the future. It is assumed that investors will not pay for capital gains, because those are uncertain. The formula for the dividend growth model is:
source: Investopedia.…
Works Cited:
Investopedia. (2011). Dividend discount model. Investopedia. Retrieved November 20, 2011 from http://www.investopedia.com/terms/d/ddm.asp#axzz1eCRhOJF0
Transaction Under Each of the Five Ethical Theories
Ethical fundamentalism:
Juanita's behavior is clearly in contravention of a normative code of ethics since each of the world's religions proscribe bribery. The Bible, for instance, as does the Koran goes on in depth about the severity of perverting justice and bring officials or any one involved in the jurisprudence sector.
Utilitarianism
Utilitarianism is somewhat stickier in application. If Juanita's behavior provides the greatest amount of people in her environment with pleasure, she can, consequently, proceed. Utilitarianism is, however, not so clear in this situation for how do you define and set the limits to providing happiness t o the greatest amount of people. Who are the majority in this case? Are they the employees in Giantcorp and the bribed official (as well as recipients who profit from the bribe)? Are they competitors to the company? Are they the specific country? Or…
References
EHow.com How to start a construction LLC
http://www.ehow.com/how_5747990_start-construction-llc.html
Employment Law Guide. Safety and Health Standards: Occupational Safety and Health. U.S. Department of Labor. http://www.dol.gov/elaws/elg/osha.htm
Federal Laws Prohibiting Job Discrimination. The U.S. Equal Employment Opportunity Commission. http://www.eeoc.gov/facts/qanda.html
Nursing Assessment
Taking the history of a patient is a crucial aspect of patient assessment and treatment. A good history can mean the difference between a successful patient outcome and unsatisfactory outcomes. However, taking a complete and useful history is a skill that is developed by means of training and practice; it is not some talent that is innate (Bickley & Szilagyi, 2007; McKenna et al., 2011). According to Craig (2007) nurses are increasingly being asked to take patient histories. Given these growing responsibilities nurses need training and guidelines to taking an adequate patient history. The following is a summary and critique of Craig, L. H, (2007), A "Guide to Taking a Patient's History" in Nursing Standard, volume 22, issue 13, pages 42-48.
Craig (2007) takes a comprehensive approach to explaining the interview and history taking process. This approach is applicable for most any patient population; however, Craig does not…
References
Alarcon, R.D. (2009). Culture, cultural factors and psychiatric diagnosis: Review and projections. World Psychiatry, 8, 131 -- 139.
Bickley, L.S. & Szilagyi, P.G. (2007). Bates' Guide to Physical Examination and History
Taking. 9th ed. Hagerstown, MD: Lippincott, Williams & Wilkins.
Craig, L.H. (2007). A guide to taking a patient's history. Nursing Standard, 22 (13), 42-48.
Assets in the investment portfolio were overvalued. Financial transactions were structured to report smaller amounts of debt and create the appearance of greater cash flow. Financial results were represented in a false and misleading manner.
Forensic accountants also played an important role in the Enron case by doing audits and investigating accounting practices to gather evidence of how the fraud was performed. They played vital roles in the court room in presenting the evidence against cross examination and scrutiny. The forensic accountants were highly valued for their objectivity in the way evidence was presented.
Accounting, auditing, investigation, business, and understanding human behavior enabled forensic accountants to gather evidence for prosecution of fraud in court cases involving fraudulent accounting practices. These are vital skills forensic accountants are required to maintain. Forensic accountants must maintain competency, due care, objectivity, integrity, confidentiality, and proper conduct at all times, whether working with a client…
Bibliography
Code of Professional Ethics. (2012). Retrieved from Institute of Certified Forensic Accountants: http://www.forensicglobal.org/ethics.html
Homan, P. (2006, Mar - Apr). Fraud Buster. Retrieved from CPA Magazine: http://www.utoronto.ca.difa/PDF/Articles/FraudBuster.pdf
Jury Finds Former Master Graphics, Inc. CEO Liable for Securityies Fraud Arising From Accounting Scheme. (2008, Sep 8). Retrieved from SEC: http://www.sec.gov/litigation/litreleases/2008/li20705.htm
Shields, a. (2010, Mar 29). The role of forensic accountants. Retrieved from dolmanbatemen.com: http://www.dolmanbateman.com.au/1323/the-role-of-forensic-accountants
Educational Situations
Name four practices that commonly require written administrative procedures.
Memorandums that include school policy changes or important information for the staff are commonly distributed in writing so that the information is accurately conveyed and properly received and documented. Many staff communications to the administration, such as requests for new classroom supplies or for personal leaves of absence, are also communicated in writing. If disciplinary action of any kind is taken against a student, it is commonly recorded in writing in the student's permanent file, and a copy of this information may be sent home to parents. Finally, the recording of daily vital information, such as student attendance and test scores, are done in writing.
How would you know if you are complying with EQ policies and procedures?
A a) If I were not complying with EQ policies, I would receive notification or a warning of some kind from…
Bibliography
Graves, Bonnie & Michael. "Scaffolding Reading Experiences to Promote Success: A Flexible Approach to Fostering Comprehension." University of Minnesota. http://education.umn.edu/carei/Reports/Rpractice/Winter95/comprehension.htm
Education Queensland. Queensland Government. http://education.qld.gov.au
Christianity
THE ROMAN WAY
Rome exerted tremendous pressure on its colonies to conform, and do things in the Roman Way. When in Rome, one does as the Romans do. The Via Romana is a road referring to the Roman way. Rome conquered Alexander's vast empire and then imposed the Imperium (the imperial right to rule) upon the world. Religio-Romana refers to the Roman religion of paganism and polytheism. Roman religion. Romans are to practice Rome's religion without changing it. The Roman practices will be executed as they have always been since the beginning of Roman civilizations. This includes worshipping the Roman emperor as god. The political connection between Rome's religion and the people impose the belief and practice: Roman religion is the truth. Mos Maiorum refers to the living traditions. People are to live their lives according to Roman traditions. This is the daily life of Romans extant in the…
Business Calc
Over the Moon Toys: A Business Proposal
The following pages contain a financial overview and qualitative description of a proposed retail venture. A need for an independent toy store located within the confines of the municipality has been identified, with a growing number of consumers seeking alternatives to the "big-box" retailers and lower-quality merchandise. The project description provides greater detail regarding the focus of Over the Moon Toys, the proposed business, including the impetus for the creation of this business, market and sales expectations based on a qualitative analysis of the local consumer base, and a discussion of the physical location within the community that might best serve this community and the proposed business. Following this project description, a work schedule breakdown and related financial details and estimates of the project are provided. A series of relatively simple yet highly interconnected and dependent tasks will lead to the…
76). As automation increasingly assumes the more mundane and routine aspects of work of all types, Drucker was visionary in his assessment of how decisions would be made in the years to come. "In the future," said Drucker, "it was possible that all employment would be managerial in nature, and we would then have progressed from a society of labor to a society of management" (Witzel, p. 76). The first tasks of the manager, then, are to coordinate an organization's resources and provide a viable framework in which they can be used to produce goods and services effectively and efficiently. The second set of tasks concern guidance and control. In Drucker's view, this role is almost entirely proactive: "Economic forces set limits to what a manager can do. They create opportunities for management's action. But they do not by themselves dictate what a business is or what it does" (Drucker,…
Change
This study analyzes outsourcing trends in the next decade. The study assesses this by focusing on the past and current trends, problems and issues in outsourcing via semi-structured interviews. Major trends and processes will be revealed and assessed for their relevancy, depth and breadth.
Companies belonging to most industries are very much considered to be the units that are vertically integrated, or so-called usual industrial firms (Stigler, 1951), where activities in all links in value chain have been internally conducted. For example, gasoline of its own is delivered by 7-Eleven and it is also used to make ice and candy, also it had cows for producing milk which it previously used to sell (Gottfredson et al., 2005). At present, it is not delivering gasoline and ice or candy is not being made by it neither does it posses any cows. Contrarily, IBM used to make the computers containing their…
References
Adams, R.J., 2002. Retail pro-tability and sweatshops: a global dilemma. Journal of Retailing and Consumer Services 9, 147-153.
Alexander, C., 1964. Notes on the Synthesis of Form. Harvard University Press, Cambridge, MA.
Alexander, M., Young, D., 1996b. Outsourcing: where is the value? Long-Range Planning 29 (5), 728-730.
Ashkenas, R., Ulrich, D., Jick, T., Kerr, S., 1995. The Boundaryless Organization. Breaking the Chains of Organizational Structure. Jossey-Bass Publishers, San Francisco.
Finance
Any Asset Pricing Theory forms the basic foundation of finance theory, in that it deals with the value of any asset under unknown or uncertain circumstances. The relationship between an asset and its price is the mainstay of the asset pricing theory: the lower the price, the poorer the expected performance. The Arbitrage Pricing Theory derives from this theory. The basic idea in the APT theory is that any sort of risk in asset returns must not affect the pricing of the asset in any way; it must depend on the covariance of assets with the risk factors. (Bayesian Approach of the Arbitrage Pricing Theory) The APT originated from Stephen oss, 1976-1978. oss had used a statistical procedure for assets returns, with the belief that there are in existence no arbitrage probabilities. The APT must of necessity involve a lot of risk taking processes, (Definition of Arbitrage Pricing Theory.)…
References
An Introduction to Investment Theory" Retrieved at http://viking.som.yale.edu/will/finman540/classnotes/class6.html . Accessed on 29 July, 2004
Bayesian Approach of the Arbitrage Pricing Theory" Retrieved at http://64.233.167.104/search?q=cache:Sa6l536IAccessed on 29 July, 2004
Capital Asset Pricing Model" Retrieved at http://www.investorwords.com/698/Capital_Asset_Pricing_Model.html . Accessed on 29 July, 2004
Definition of Arbitrage Pricing Theory" Retrieved at http://economics.about.com/cs/economicsglossary/g/apt.htm?terms=economic+theoryAccessed on 29 July, 2004
Apple Inc. Investment Analysis and Recommendations
Apple Inc. is an American multinational company specializing in designing and producing mobile telecommunication devices that include iPhone, computer software and hardware, Apple TV, Apple Watch, iPod, and other electronic devices. Apple was incorporated and publicly registered in 1977. Headquartered in California, Apple is one of the most successful American companies in term of revenue with the annual revenue reaching $233.7 billion at the end of 2015 fiscal year. On February 2016, Apple recorded $521.3 billion worth of market capitalization. While Apple designs the bulk of their products in the United States, the company's manufacturing plants are located in China. Apple also operates in Europe, Japan, Canada, and Latin America. (Apple Inc. 2015).
Board of Directors
Apple Inc. Board of Directors is overseeing by the company CEO (Chief Executive Officer) and other competent senior management. The Board oversees the day-to-day operations of the company…
Cost and CO2 reduction analysis were performed using local data available from both commercial and professional bodies. A majority of current thermal rating programs require the equipment to be tested in accordance to a standard test under specified testing conditions. This approach provides reliable data because it is possible to replicate such tests within an accepted uncertainty band. There are, however, some rating programs which combine a standard test and a calculation procedure to produce a performance rating. Such is the case for the energy guide label for electric and gas hot water heaters. A similar method has been developed to provide a practical rating system with the goal of presenting an easily understood comparison between SDHW systems and conventional hot water systems. Note that the performance any individual commercial enterprise will experience may differ due to location and hot water usage.
The thermal performance rating is based on the…
References
Abbasi, T., & a., a.S. (2011). Renewable Energy Sources . New Delhi: PHI.
BRE (2002), BREDEM-8 Model Description: 2001 Update, BRE, UK ? BSI (1989), BS5918:
British Standard Code of Practice for Solar Heating Systems for Domestic Hot Water,
Bradford, J. & Bean, F. (2011). 'Here comes the sun: a field trial of solar water heating systems.' The Energy Saving Trust. [PDF]
reputed "health crisis" currently facing Americans. The author explores several aspects of the health care crisis and analyzes the validity of those claims. The author presents an argument that there really is not a health care crisis and it is a fallacy. There were six sources used to complete this paper.
Why do People Believe the Crisis is eal?
What Evidence is There That it is Not eal?
What are some of the things giving the appearance it is...shortage of students etc.
What are some of the ideas that can help the problem?
For several years now Americans have been inundated with information about the health care crisis. News channels cover the crisis and pipe it into living rooms. Magazines publish articles about the causes and history of the health care crisis and politicians use the health care crisis to sell their platform and garner votes. It seems that everywhere…
REFERENCES
There. (U.S. health care crisis and crime problem)
St. Louis Journalism Review; May 1, 1994; Blumenthal, H.T.
Health Care Crisis Is Not a Misnomer
Newsday; November 30, 2002; Robert Reno
That is the beauty of the successful and rising platform established through successful investments; it all becomes quite circular. Then, by reinvesting and refinancing earnings, everything becomes stronger. Just as easily, however, this corporation could have been buried.
1. What is a franchising arrangement? And how is this reflective of business expansion? Moreover, how does this support business growth? From HighBeam Business, these key-terms set the stage from here on out:
MLA: Pondent, Corr S. "About eacquired Franchise ights" (29 December 2010). Highbeam Business: Money. eHow. Demand Media, Inc. Web. 18 March 2011.
About eacquired Franchise ights
A franchising arrangement is a way to expand a company's business without investing a lot of additional money. The franchisee gets the use of an existing business model, or franchise rights, as well as business support, and pays the franchisor a franchise fee in return.
eacquired ights
The franchisor could decide to buyback…
References:
HighBeam Business: Issues in Accounting Education: The hole in the doughnut: accounting for acquired intangibles at Krispy Kreme. Web. 16 March 2011.
Citation: Bollinger, Michael a. CMA, CFM, CPA, CIA, CGFM, CDFM. "Fair value, Accounting procedures." Publication title: Strategic Finance. Montvale: Mar 2011. Vol. 92, Iss. 9; pg. 25, 1 pages 4K9S4PXGS8 at CALIFORNIA STATE UNIVERSITY - SACRAMENTO MAIN ACCOUNT via ProQuest, an information service of ProQuest LLC.
5. Auditor impairment analysis on book value of reacquired franchise rights for Arizona acquisitions. The four present values should allow you to reach a conclusion about the acceptability of the client's impairment analysis. Up to this point you are performing a conventional analysis of accounting estimates as per CAS 540. Become thoroughly acquainted with this CAS and refer to it in your report. Call this conventional analysis, and its conclusion, Part I of your report. It is worth 5 marks. The solution posted in BB for class 7 to the class discussion a&B company case, and the Hilton and O'Brien article in class 6 link may help in doing this part of the assignment.
You can use any accounting standards you prefer to support your conclusions, the U.S. ones mentioned in the case, or comparable CICA Handbook sections, or international standards, but be specific about which ones you are using so that the marker can follow your analysis and give you full credit.
Anderson, RW & Chantal K. 1998, Transition banking: financial development of central and eastern Europe, Clarendon Press, Oxford.
Barley, 1983, emiotics and the study of occupational and organizational cultures, Administrative cience Quarterly, Vol.28, pp.393-413.
Blount, E 2004, Bad rap on Russian banking? ABA Banking Journal, no.12, pp.47-52.
Brown, J 1987, A review of meta-analyses conducted on psychotherapy outcome research, Clinical Psychology Review, Vol. 7, Issue. 1, pp. 1-23.
Bullis, CA & Tompkins, PK 1989, The forest ranger revisited: A study of control practices and identification, Communication Monographs, Vol. 56, Issue.4, pp.287-306.
Chorafas, DN 2000, Reliable Financial reporting and Internal Control: A Global Implementation Guide, Wiley, New York.
Collins, EM 1998, Myth, manifesto, meltdown: communist strategy, 1848-1991, Greenwood Publishing Group, Westport.
Czarniawska, B & Joerges, B 1996, Travels of ideas, pp.13-48, ee Czarniawska & evon 1996.
Denison, D 2003, Reviews on Organizational Culture: Ashkanasy, Wilderom, and Peterson (ed.) The Handbook of…
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Woodbury, G 2001, An Introduction to Statistics, 1st edition, Duxbury Press, George Woodbury.
company's investment success especially in relation to other companies. The paper aims at establishing how a company's competitiveness can be calculated in relation to others in the same industry and the factors that hinder the calculations or hinder a true picture of the same
Compare industry average and a main competitor
For convenient comparison of industry average, majority of companies place Industry average values next to a company's financial measures for convenient comparison. To get a clear picture, a company can obtain industry average from its competitor by carefully examining (its competitors) stock screen results. (Gray, 2004)
However it is notable that various industries have their peculiarities with some operating under very heavy debts which would companies in other industries. For instance, software companies enjoy high profit margins that other companies envy and that all software companies must attain to stay in the game.
For that case, to see whether…
Works Cited
Gray, A. (2004) Introduction to Marketing, 7th Edition, New York, Prentice Hall
Riahi, A. (2003) The Capital Structure Paradigm: Evolution of Debt? Equity Choices; New York, Praeger
Riahi, A. (1999) Capital Structure: Determination, Evaluation and Accounting
Titman, S (1988) Journal of Finance, Volume 43, Issue: 1, Publisher: American Finance Association; Blackwell publishing
Base ten number system and on common misconceptions, which young children might develop when trying to learn about the use of numbers.
What is Place Value Notation
Place value notation, also otherwise known as positional notation, is a system of encoding numbers such that it simplifies the arithmetic. It is the basis for understanding arithmetic and is essential to the way we read, write, speak or use whole numbers. Another important use of the place value notation is that it allows us to string together and make sense of a sequence of whole numbers put together in order. Quite simply, the place-value system allows us to make sense of a sequence of numbers which would otherwise have just appeared to be random digits put together.
What is the Base Ten number system?
The Base ten number system uses digits for the numbers zero to nine for all number values no…
References
Kennedy, L.M., Tipps, S., & Johnson, A. (2008). Guiding Children's Learning of Mathematics. Belmont, CA: Thomson/Wadsworth.
Liedtke, W.W. (2010). Making Mathematics Meaningful. [Victoria, B.C.]: Trafford.
Ryan, J., & Williams, J. (2007). Children's Mathematics. Maidenhead: McGraw-Hill/Open University Press.
Shumway, J.F. (2011). Number Sense Routines. Portland, Me.: Stenhouse Publishers.
1. Introduction
Firms may be successful by satisfying customer needs, but their ultimate accountability for financial performance is to the owners of the firm. Actions undertaken by quoted firm will usually have the direct, or indirect, aim of generating revenues and profits for the firm, and therefore the owners (Tarraf, 2012). When investors assess a potential investment they will look at the financial performance of a firm, assessing the past performance, with consideration of the way current and expected strategies will impact on the organizations performance, in the context of the expected macro-environmental conditions (Bodie, Kane, & Marcus, 2014). The investors will assess the share price of the firm, being more likely to make a purchase if they believe the value of the share is likely to increase with a significant amount of the assessment based on assessments of past performance (Hens & Rieger, 2016; Nellis & Parker, 2006). This…
By choosing to sell through Sears, Goodyear will be relinquishing its brand exclusivity. It will also have to become more sensitive to retail marketing practices and may lose control over its own retail policies.
By going with Sears proposal, the company will be accepting a dual distribution option. But this option also means catering to a different clientele. Different channels cater to different kind of customers.
Selling through Sears may at first appear like a defensive move. Some may even question the loyalty of the new management to old policies and strategies of Goodyear's. however before any final decision is made, the company needs to consider important things like sales made through Sears and compare them with sales of replacement tires made by Goodyear tire dealers.
From the case we find out that
Sears has 5.5% of replacement tire market share
Goodyear's market share of replacement tires is 15%
Sears…
Although the research tools provided by the ISO 14001 framework are both qualitative and quantitative, this approach is consistent with the guidance provided by Neuman (2003) who points out that, "Both qualitative and quantitative research use several specific research techniques (e.g., survey, interview, and historical analysis), yet there is much overlap between the type of data and the style of research. Most qualitative-style researchers examine qualitative data and vice versa" (p. 16). Indeed, researchers have used qualitative and quantitative surveys to assess consumer reactions to proposed environmental initiatives at the local level (Neuman, 2003).
In fact, quantitative and qualitative research methods are characterized by a number of similarities that lend themselves to environmental systems analyses and development (as well as some differences) (Neuman, 2003). The distinct differences in the qualitative and quantitative research suggest that the use of quantitative data for environmental system development is highly appropriate, but that such…
References
Bonlac Foods. (2012). Bloomberg Businessweek. Retrieved from http://investing.business week.com/research/stocks/private/snapshot.asp?privcapId=883342.
McComb, S. (2010). Green building & green business informatics tool. Elusor. Retrieved from http://www.environmentalaccountingtools.com/magazine/tag/building.
Recardo, R. & Jolly, J. (1999). Organizational culture and teams. SAM Advanced Management
Journal, 62(2), 4-5.
Modest Proposal
Jonathan Swift's satirical work A Modest Proposal is particularly successful at lambasting careless attitudes towards the poor because Swift's proposal that poor children be sold as food for the upper classes is rendered in the language of pseudo-scientific argument and economics. hen deployed elsewhere, this combination of tone, appeals to authority, and abrogation of evidence is precisely the kind of language used to support various misguided, outdated, or bigoted ideologies, such as any number of various "scientific" works purporting to demonstrate the superiority of whites over blacks, or men over women, for example. In Swift's case, however, the tone he adopts and the logical fallacies he engages in function precisely to reveal themselves, so that Swift's use of these common tactics is a means of pointing them out and revealing that they are in fact tactics, or rhetorical methods used to support an otherwise insupportable argument. By performing…
Works Cited
Swift, Jonathan. A Modest Proposal. New York: Forgotten Books, 2008.
" (fom Wold envionmental news, Intenet edition)
Besides developing flexible legislation that will distibute the functions of ecycling between manufactues and municipal sevices thee has to be a definite and developed pogam that would specialize on the optimal and the most exhaust utilization of electonic waste, eduction of e-waste landfills and incineation. Recycling pogam should not be limited to the ecycling of CRT monitos, as thei ownes ae moe likely to bing the whole obsolete compute system to the ecycling, not just compute monitos.
The benefit of integal pogam of ecycling is that it allows using a vaiety of mateials used in the electonics manufactuing like pecious metals, semi-pecious metals, and some electonic items in the euse.
The most impotant pat of the e-waste management is seach of the most appopiate and qualified patnes in the technical o pactical pat of the poblem solution. This poblem is of the essential…
reference: being reused repaired and modernized; being recycled and the most ecologically disadvantageous solution is simply being land filled. But the realization of these practices faces a lot of obstacles mainly of financial character. All of them are quite expensive and do not bring desired return.
That's why scientists and economists agree in the following: recycling of e-waste has to be the concern of electronics manufacturers. Loop industry is the most optimal solution to the problem as the manufacturer becomes responsible for the recycling of the products he makes. Introduction of such practices has the negative outcomes of course. Because technological process becomes more complicated and intensive, requires involvement of additional equipment and facilities on the hand with new labour the net value of the production increases and so the customers would have to pay more for electronics.
Another direction in the solution of e-waste problem is export of e-waste to the developing countries, where the process of recycling is cheaper and the possibility of e-waste to be reused, repaired and modernized is higher. Moreover some third world countries use unpopulated territories for e-waste. Anyways, this kind of solution is not appropriate again, because most of these practices somehow avoid law regulations of these countries and cannot have a mass character. It only creates additional problem which would have to be solved in close future.
As most of experts agree that recycling of e-waste has to be the problem of e-products manufacturers they have to develop different effective strategies and technologies for the most optimal solution of this problem: starting form transportation of e-waste from customer to the process of recycling. At this point global environmental community has to cooperate and share new practices and approaches in solving this problem. It refers both to technology and legislative regulation of the problem.
And in developing own strategy for e-waste management the officials of different countries have to work together and adopt practices of each other that are being effective. Countries of European Union had already made the first steps to the solution of this problem, making manufactures to be responsible for the waste caused by their products. The United Sates and Canada should start to introduce these practices as well, if they want to achieve ecological balance and safe coexistence of scientific and technological progress with health of humanity.
groups in this study are independent. Despite the fact that they were not randomly assigned to groups but were assigned based on physical sex/gender is immaterial; inclusion or exclusion in one group did not influence inclusion or exclusion in the other group in any way. As there was no matching/pairing and no influence on the inclusion/exclusion or group assignment of any participant based on the status of another participant, the groups are independent.
is the t-statistic for the Mental Health (MH) questionnaire completed by the participants. This corresponds with a p-value of 0.002. According to the Bonferroni principle, significance in this study would be indicated by a p-value of 0.0033 or lower given the alpha level of 0.05 and the fact that 15 individual measures were taken/t-tests performed (0.05/15=0.0033). As 0.002 < 0.0033, this result is significant -- the groups can be said to have a significant difference in Mental…
Factors that affect an organization's capacity and willingness to change need to be examined and exploited. Organizational culture, which is a set of shared values and assumptions that are followed by the members of an organization, plays an important role in affecting the attitude of an organization to change. If an organizational history has been unwelcome to change in the past, it is highly unlikely that an organization will be willing to accept change in the future. Sometimes, core competency can assist in the process of change (Porter, 1980).
Lastly, at the individual level, the process of change is completed when it is implemented within a company. The task of the general manager then becomes of envisioning the future of the change and of facilitating cooperation among the workforce. He is also responsible for implementing change at various levels of production, development and distribution. In particular, what needs to be…
References
Saunders, M., Lewis, P. And Thornhill, A (2003). Research methods for business students. 3rd Ed. London: Prentice Hall.
Seaman, C.H.C. (1987). Research Methods: Principles, Practice, and Theory for Nursing. (pp. 174) Appleton & Lange.
Sudman, S. And Bradburn, N.M. (1982). Asking Questions: a Practical Guide to Questionnaire Design. San Francisco, CA: Jossey-Bass Inc.
Taylor, Aex III (October 12, 2009) Fortune: "Can GM Survive?" 60 (7), 60. Retrieved October 31, 2009, Proquest, ISSN: 00158259
During the study a number of factors were considered for the evaluation of the fact that females unlike males in Saudi Arabia constitute a larger proportion.
Themes
Lifestyle and dietary
Adolescent boys and girls were studied for at least two weeks on their feeding habits, for this period, females were observed to consume more snacks than male in that males could only consume snacks once a fortnight unlike their female counterparts who for the 14 days averagely took snacks at least 12 days. For the consumption of rice, bread, nuts and fish the percentage of females consuming this surpassed that of men i.e. 54.8 to 50.5%, this shows that females consumes more food products that are energy giving than males in Saudi Arabia leading to deposition of more calories in the body triggering obesity as it is supposed that the body can not convert the whole chunk of calories. More…
References
Al-Gelban, K.S. (2008). Diatery Habits and Exercise Practices among the Students of a Saudi
Teachers Training College. Saudi Med J, 29 (5), 754-759.
Al-Rukban, M. (2003). Obesity among Saudi Male Adolescents in Riyadh, Saudi Arabia. Saudi Med Journal, 34, 27-33.
Al-Shammari, S., Khoja, T., & Al-Subaie, A. (1994). Trans-cultural Attitude Towards Being
Authors Communicate
There are a number of points of interest regarding "Massage therapy in post-operative rehabilitation of children and adolescents with cerebral palsy - a pilot study." On the whole this is an extremely well-organized article, which is one of its primary strengths. The different sections and phases of the research are well documented. There are a variety of tables that elucidate several components related to the literature review, the results, and the particulars of the subjects considered in the research. However, there is more than one area of the study in which the researchers could have benefited from the use of more substantial effort and a more thorough methodology, which is certainly reflected in the results and the conclusion.
The central weakness of this study is the fact that all of the results were based on research performed on just six subjects. To the credit of the researchers they…
References
O'Conner, P. (2003). Woe is I: The grammarphobe's guide to better English in plain English. New York: Riverhead Books
Mobile Telephony
Cellular service was launched in UK in 1985. Cantel and affiliates of Mobility UK were licenced to operate at 800 MHz. Personal Communications Services (PCS) operating at 1.8 GHz was licenced in UK in December 1995 with two new players, Clearnet and Microcell each receiving 30 MHz of spectrum. Mobility UK affiliates and Cantel each received 10 MHz of new spectrum. PCS service was launched in late 1997. Today, a wide variety of national and regional licenced wireless carriers, along with numerous resale partners, provide wireless voice and data services covering more than 99 per cent of the UK population:
O2
Petro UK Mobility
chatr wireless
Primus
Cityfone
Public Mobile
CityWest
Rogers
Dryden Mobility
SaskTel
EastLink
Sears Connect
Fido
7-Eleven Speak Out Wireless
Ice Wireless
Sogetel
KMTS Mobility
Solo Mobile
Koodo Mobile
TBayTel
Lynx Mobility
Telebec
MTS
VODAFONE
Mobilicity
Videotron
Nexicom Mobility
Virgin Mobile
NorthernTel
Wightman Telecom
NMI…
Business Plan for a Financial Divorce Software
Business Plan Divorce Software
Business Plan relating to the Sales of a new Financial Divorce Software.
Business Plan relating to the Sales of a new Financial Divorce Software
F
F1
F2
F3
G1
G1(a)
G1(b)
G1(c)
Business Identification
Keys to Success
Company Summary
Industry History
Legal Form of Ownership
Location and Facilities
Management Structure
Products and Service
Market Analysis
Target Market
Industry Analysis
Competitive Analysis
Market Strategy
Ps of Marketing
Price List
Selling Strategy
Sales Forecast
Implementation Strategy
Overall Strategy
Implementation
Control Plan
Financial Statements and Projections
evenue and Cost Estimate
Forecasted Profit and Loss Statement
Forecasted Balance Sheet
Financial Assumptions
Breakeven Point
Financial Position
Capital/Investment Needs
Conclusion
eferences
Executive Summary
Financial planning is involved in every aspect of life. Individuals and businesses have to formulate their daily, monthly, and yearly budgets in order to achieve a balance between their incomes and expenditures.…
References
Association of Divorce Financial Planners, (2012). Divorce Financial Planning. Retrieved on July 7th, 2012, from
Blythe, J. & Megicks, P. (2010). Marketing Planning: Strategy, Environment and Context, 3rd Edition. U.K: Prentice Hall
Cadle, J., Paul, D., & Yeates, D. (2010). Business Analysis, 2nd Edition. Swindon: British Informatics Society
Francis, P. (2010). Creating the Marketing Executive of the Future Using Key Deming Principles, Journal of Executive Education, 9 (1): 127-138
Turning a Hobby into a Business: This is Where the Cowboy ides Away with a Profit
I was fortunate to spend part of my childhood on a working cattle ranch. I learned how to ride horses, rope, work cattle, shoot, and hunt. Though my uncle, who owned the cattle ranch, sold it when I was still relatively young, I have always considered "cowboying" to be one of my hobbies. I have not pursued the professional rodeo route of my hobby. While I have respect for those men and women that earn their livings in the rodeo, to me, being a cowboy or cowgirl is about having the practical skills one needs to live on a ranch. I have kept in contact with my uncle's old ranch acquaintances, and I have worked part-time on their ranches, keeping up my skills. For a long time, I thought that the skills I acquired…
References
Accounting Coach, LLC. (2012). Income statement. Retrieved November 22, 2012 from Accounting Coach website: http://www.accountingcoach.com/terms/I/income-statement.html
Boer, G. (2001, July 24). A note on the preparation of pro forma financial statements.
Retrieved November 22, 2012 from Owen Graduate School of Management at Vanderbilt University website: http://www2.owen.vanderbilt.edu/Germain.Boer / entrepreneur/Proforma%20Financials/proforma.html
Forgeas, R. (2008, June 16). Is IFRS that different from U.S. GAAP? Retrieved November 22,
03
0.0375
0.045
0.0525
0.06
Total
109180
113950
120310
128260
137800
estside
106,000
109,445
114,480
121,105
129,320
Rate
0.0325
0.04
0.0475
0.055
0.0625
Total
109445
114480
121105
129320
139125
estside Savings is superior in all instances, because the CD it offers is a quarter point ahead of Metro's in all instances. But these calculations are important for understanding the risks associated with early withdrawal when the rates are competitive among the two firms.
3. Risk contracting is undertaken when the hospital contracts out some of the risk it faces with respect to Medicare payments. The HMO faces risk associated with the payment rates for specific services, and the risk that Medicare recipients will congregate in those areas with higher payouts. This risk has fluctuated since its inception, with the need to contract that risk fluctuating alongside it (Hurley, Grossman & Strunk, 2003). Any risk contract is going to create financial…
Works Cited:
Bureau of Labor Statistics. (2011). Occupational Outlook Handbook 2010-2011: Financial managers. BLS. Retrieved March 13, 2011 from http://www.bls.gov/oco/ocos010.htm
Hurley, R.; Grossman, J. & Strunk, B. (2003). Medicare contracting risk/medicare risk contracting: A life-cycle view from twelve markets. Health Services Research. Retrieved March 13, 2011 from http://findarticles.com/p/articles/mi_m4149/is_1_38/ai_99290677/
I do that every day. ut I've never done that with a car. I buy what I need to look successful. esides, how would I ever calculate a payback when I have no idea what gasoline will cost in the future?" A few said with apparent certainty, "one year" or "two years." However, when we inquired where the number came from, they simply asserted that they spent lots of money on gasoline and would quickly earn their money back through savings. A smaller group proposed longer terms -- eight to ten years -- noting that they keep their cars for a long time. Several households explained that their lack of attention to gas costs was due to the fact that they felt they couldn't do anything about it; they had to drive as much as they did to lead the lives they had constructed for themselves." (Kurani, Turrentine, and Heffner,…
Bibliography
Turrentine, Tom; Kurani, Kenneth; and Heffner, Rusty (2007) Fuel Economy: What Drives Consumer Choice? Access. No. 31, Fall 2007. Online available at: http://pubs.its.ucdavis.edu/publication_detail.php?id=1159
E85 Everywhere: Minnesota Consumer Perception Survey for E85 & Flex-Fuel Vehicles (Phase 2: Post-Advertising Campaign) (2007) Phoenix Marketing International Report of Findings. Online available at: http://www.cleanairchoice.org/news/E85FinalReport-PhaseIITRG.pdf
Connelly, Mary (2007) Study: Car Ads Aren't Green Enough. Automotive News. 13 Aug 2007. Online available at: http://www.mindclickgroup.com/mgwmonitor/press/automotivenews.pdf
Struben, Jeroen and Sterman, John D. (2007) Transition Challenges for Alternative Fuel Vehicle and Transportation Systems. MIT Sloan School of Management, Cambridge, MA. Online available at: http://web.mit.edu/~jsterman/www/StrubenSterman%20EPB%2007.pdf
Direct mailers will first go to the 535 green businesses on a monthly basis and will be expanded from this number as needed to continue to provide the average 15 event total to meet the strategic goals.
Type: All types of businesses, with 10 or more employees will be targeted as potential customers to this service with the first emphasis being on businesses who have strategic planning around green/sustainable business practices.
Value Drivers: Intentions of practicing sustainable standards in business, seeking mid range catering for meetings and events, seeking alternative to cheaper/less healthy alternative catering offerings, seeking to try something new with a greater level of service and sustainable business practices, a desire to support other local businesses with a similar goal, a desire to improve business climate with only limited resources, a desire to offer vegetarian fare to those who choose it, a desire to offer healthier alternatives to…
References
Arthur, D. (2001). The Employee Recruitment and Retention Handbook. New York: AMACOM.
Furniss, C. (2006, October). How Green Is Your Business. Geographical, 78, 45+.
Halweil, B. (2003, May/June). The Argument for Local Food: At an Unimposing Diner in Vermont, a Revolution Is Taking Place. World Watch, 16, 20.
Henderson, E. (1998, July/August). Rebuilding Local Food Systems from the Grassroots Up. Monthly Review, 50, 112.
The first is $995 for the unit and $12 for the blankets. The second is $1,499 for the unit and $20 for the blankets. The third is $3,995 for the unit and $22 for the blankets. The fourth is $5,000 for the unit and $25 for the blankets. Fixed costs are $500,000. The contribution margin is expected to be 70% on the units and 60% on the blankets on the delivered price.
Our demand estimates are derived based on the price relative to the main competitors, and take into consideration the impact of having to gain formal approval beyond the $1,500 price point. We have also assumed that wherever we set our price point, we will need to offer a discount. Buyers expect to receive a discount, so we believe that even if we offer a low price point there will be a psychological need on the part of the…
Ski Po-Copoation, poduces sells wholesales a highly successful line wate skis, decided divesify stabilize sales yea. The company poduction coss-county skis. Afte consideable eseach, a coss-county ski line developed.
The table below summaizes the calculations in the two diffeent scenaios. In scenaio no.1, the company poduces both the skis and the bindings. The costs fo diect labo, diect mateial and total ovehead ae shown in the fist column.
Skis and Bindings
Outsouced Bindings
Diect Labo
Diect Mateial
Total Ovehead
Total Cost
The second column shows the costs of the company if making the bindings is outsouced to a subcontacto and puchased athe than intenally poduced. The costs fo diect labo, diect mateial and total ovehead wee calculated by deceasing 10% fo diect labo and total ovehead and 20% fo diect mateial fom the costs fo all these elements in scenaio 1.
To the total cost, $10.50 was also added fo…
references)? Is it too high-end to outsource any of the components of the ski to an outside producer? If the market is not acceptable to such practices, the Ski Pro-Corporation would find itself in a position where most of its other competitors prefer complete internal production.
Finally, one needs to determine how the outside produced bindings would fit with the product itself, including in terms of the marketing and promotional campaign that the company would undertake. How is the product with outside bindings best described in a presentation of the new product the company is launching?
The trainer will then focus on the steps to be taken to develop new skills. For example, if the trainer wants to talk about motivating, leading, negotiating, selling or speaking, it is best to start with what the learners do well before showing some chart on Maslow's theory, Posner's leadership practices, or selling skills from some standard package that has been develop elsewhere. Many foreign trainers make grave errors because they do not consider the values and beliefs of the trainee's culture. Training must make a fit with the culture of those being trained, including the material being taught, as well as the methods being used (Schermerhorn, 1994).
Abu-Doleh (1996) reports that Al-Faleh (1987), in his study of the culture influences on management development, asserts that "a country's culture has a great influence on the individual and managerial climate, on organizational behaviour, and ultimately on the types of management development…
Capital Structure Decision and Cost of Capital
My SLP Company of choice is Wal-Mart Stores. The other two companies I will be relying on for purposes of this discussion are Target Corp. And Costco Wholesale Corporation. Both companies happen to be in the same industry as Wal-Mart Stores. Most specifically, this text will compute the debt ratio and the debt-to-equity ratio of Wal-Mart Stores and discuss whether or not these ratios could be regarded too large or too small. Further, comparisons will be made between the debt-to-equity ratio of Wal-Mart Stores and that of its two competitors - Target and Costco.
The debt ratio in the words of Graham and Smart (2011, p. 44) is "a measure of the proportion of total assets financed by a firm's creditors." It is computed by dividing the total debt figure with the summation of equity and total liabilities. All the dollar figures below…
References
Borowski, A. (2010). Financial Management: The Role and Importance of Capital Markets and EMH. Norderstedt Germany: GRIN Verlag.
Graham, J. & Smart, S.B. (2011). Introduction to Corporate Finance (3rd ed.). Mason, OH: Cengage Learning.
Porter, G.A. & Norton, C.L. (2010). Financial Accounting: The Impact on Decision Makers (7th ed.). Mason, OH: Cengage Learning.
Quiry, P., Fur, Y.L., Salvi, A., Dallochio, M. & Vernimmen, P. (2011). Corporate Finance: Theory and Practice (3rd ed.). Chichester, West Sussex: John Wiley & Sons.
One of the more popular analytical methods that is used with MT4 that is used to coordinate share trades is based on the Fibonnaci series (each number in this series except one is the product of the preceding two numbers; i.e., 1, 2, 3, 5, 8, 13 & #8230;). This Fibonacci series is used in quantitative trading systems such as MT4 to help traders modify their investments in real-time as the market changes as described further below.
2- Fibonacci
The Fibonacci series can be found throughout nature in the way a pinecone grows when viewed from above or the patterns in a seashell such as the nautilus. Humans have a natural affinity for the Fibonacci series which is also known as the "Golden atio" because it provides an aesthetic that is pleasing to humans (Gelet, 2009). Also pleasing to humans is the power of the Fibonacci series to help manage…
References
Artis, M. & Weber, A. (2000). The Euro: A challenge and opportunity for financial markets.
London: Routledge.
About Us. (2010). PIPPoint Forex Brokerage. Retrieved from http://pippoint.net/index.php?option=com_content&view=frontpage&Itemid=75.
Salcedo, Y. (2004, April). Forex FCM report. Futures, 33(5), 33-34.
Accounting System
Accounting Information System
The following plan details the business areas and services to be provided for a growing homeowners' association by a certified accounting firm. The large growth in size of the association is cited as a need for this contracting with the accounting firm, and the specific business areas in need of servicing are identified as billing, collections, payments, reporting, taxes, and miscellaneous advisory duties. Input, output, and control requirements are listed in brief for each business area, with reference to current scholarly and regulatory/advisory information to ensure consistency and conformity with accounting standards. Automation of accounting processes is a major focus of the service provision, and levels of automation are fully discussed, with the decision to build an in-house automation system and certain automation challenges discussed.
Introduction
The homeowner's association is facing a problem of a major increase in the amount of accounting work it will…
References
AICPA. (20110. AICPA Publishes New Attest Guidance for Reporting on Controls at a Service Organization. Accessed 30 October 2011. http://www.aicpa.org/press/pressreleases/2011/pages/aicpapublishesnewattestguidanceforreportingoncontrolsataserviceorganization.aspx
COSO. (2009). Guidance on Monitoring Internal Control Systems. Durham, NC: COSO.
Kruck, S. (2011). The emergence of accounting information systems programs. Accessed 30 October 2011. http://www.allbusiness.com/accounting/3504565-1.html
Romney, M. & Steinbart, P. (2011). Accounting Information Systems. New York: Prentice Hall.