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Problem 12-34-1. Gross margin is calculated as gross profit / revenue.
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
4) Consider a firm that has just built a plant, which cost $20,000. Each worker earns $5.00 per hour.
Based on this information, fill in the table below.
Number of Worker Hours
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,…… [Read More]
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?
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.
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
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.
-…… [Read More]
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.
DM Inv, 2010
DM Inv, 2011
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…… [Read More]
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…… [Read More]
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…… [Read More]
Financial Measures and Management Practices
New business leaders, aspiring entrepreneurs and even experienced professionals are all confronted with a bewildering array of financial measures that are commonly used to reflect how well companies are performing. Moreover, there are a number of management tools that are available that can be used to evaluate these financial measures provided that the practitioner understands what they mean and how they can be used. To this end, this paper provides a review of the relevant juried and scholarly literature concerning various financial measures and management practices, followed by a summary of the research and important findings in the conclusion.
eview and Discussion
How do stock prices and dividends reflect the value of the firm?
Although they are not infallible of course, stock prices provide a general reflection of the fundamental value of a firm that includes the present discounted value of future firm earnings (Carlstrom,…… [Read More]
[Book Manusript Draft]
The New Business Environment
Expansion and Benhmarking
Nature of Human Behavior
Human Networking & Human Capital
Rules and Priniples of Management
Total Quality Management
Strategi Management Rooted in Eduation
Change in Today's Organization
Tehnology to Enable 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…… [Read More]
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…… [Read More]
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.
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…… [Read More]
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.
In a country, and dare say…… [Read More]
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…… [Read More]
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"…… [Read More]
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…… [Read More]
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,…… [Read More]
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…… [Read More]
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.
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…… [Read More]
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…… [Read More]
Assessing WalMart Cost of Equity
Cost of Equity Using CAPM
To calculate the cost of equity using the capital asset pricing model (CAPM), the equation requires collection of some data regarding the firm and the market. The equation tells us what data is needed, the equation is cost of equity = F + ?(M - F). F is the risk free rate, M is the return on a market portfolio, and ? is the beta.
The equation starts with the requirement to determine the risk free rate (F). The risk free rate is usually the current rate for government bonds. There is some flexibility here, as government bonds are issued over different periods, a common term used is the one year bond rates. The current rate given for 20th December 2013 is 0.13% (U.S. Department of Treasury, 2013).
The next input is the return on the market portfolio. This…… [Read More]
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…… [Read More]
There are three different models that can be used to estimate a company's cost of capital. Basically, each of these three is used to estimate the cost of equity. The cost of debt is usually calculated on the basis of the current weighted average of the yield to maturity on the company's debt. Thus, it is the cost of equity that must be calculated. The cost of equity reflects the return that the shareholders need to be paid in order for them to own the stock. This have given us three major approaches to calculating the cost of equity.
The first of these is the capital asset pricing model. The formula for this is:
The cost of equity therefore reflects three major components. The first is the risk free rate, which is inherent in all securities. The second is the market risk premium, which is added to…… [Read More]
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.…… [Read More]
Transaction Under Each of the Five Ethical Theories
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 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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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,…… [Read More]
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…… [Read More]
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.)…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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.
The franchisor could decide to buyback…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
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…… [Read More]
" (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…… [Read More]
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…… [Read More]
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…… [Read More]
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.
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…… [Read More]
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…… [Read More]
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:
Petro UK Mobility
7-Eleven Speak Out Wireless
NMI…… [Read More]
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
Keys to Success
Legal Form of Ownership
Location and Facilities
Products and Service
Ps of Marketing
Financial Statements and Projections
evenue and Cost Estimate
Forecasted Profit and Loss Statement
Forecasted Balance Sheet
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.…… [Read More]
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…… [Read More]
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…… [Read More]
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,…… [Read More]
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…… [Read More]
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…… [Read More]
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
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…… [Read More]
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…… [Read More]