Premium Essay

Cas 4-7 Lighthouse

In:

Submitted By jamescobbvelez
Words 1063
Pages 5
The Trueblood Case Studies:
Case 04-7 – Lighthouse

* Lighthouse is a provider of locating services to the shipping industry. Lighthouse’s Ship Finder service is a one-way messaging service that routes messages from the ships at sea to the shipping company’s offices. These messages provide the shipping company with detailed information related to ship location, speed, and current local weather. In order to utilize the Ship Finder service, Lighthouse must install a dedicated hardware unit or device on the ship. Customers generally sign two separate contracts, one governing the sale of the devices and the other governing the provision of the service.
Once the devices are installed (one per ship), Lighthouse will connect the device to its service. Service contracts generally are for 12 months and are billed on a monthly basis. The services are priced at standard rates, although discounts are offered depending on the number of devices sold. The devices also have been sold at a discount. However, the discount is based on the number of units purchased (or to be purchased) and does not appear to be unreasonable.
Standard pricing for the devices and service are as follows:
Product or Service Price
Ship Finder Device $10,000 per unit, MSRP
Ship Finder Service $300 per month, per unit
The Lighthouse devices are made to be used exclusively with the Lighthouse services and, currently, there are no other competitors making devices that work with the Lighthouse services. Customers may cancel the service at any time. However, amounts paid related to the devices are non-refundable. Payments for the devices are due upon completion of the installation and final acceptance by the customer.

* 605 Revenue Recognition 20 Services 05 Overview and Background

Product Maintenance Contracts
An agreement to perform certain agreed-upon services to

Similar Documents

Premium Essay

Computing Trends - Networking Proposal for Rubha Reidh

...Networking Proposal for Rubha Reidh Name Institution Table of Contents Abstract 3 Introduction 5 Overview of Satellite Link Technology 7 Overview of Fibre Optics Link Technology 9 Choice of Satellite over Fibre Internet Connection 10 Wireless Networking Design 12 Mesh Network Backbone 13 802.11 Access Points 15 Intranet Services 16 Challenges 16 Proposed System Design 17 Phase I: Bed and breakfast building to include the private rooms, common area and lounge 17 Phase II: Extending to cover the lighthouse and associated surrounding area 18 Budget 18 Phase I Deployment 18 Phase II Deployment 19 References 21 Abstract The aim of the Rubha Reidh internet project is to construct a robust computer network to encompass the whole lighthouse area using a high speed and reliable internet connection. This has been determined as mesh networking technology. This network will deliver access to email, Web pages, and internet resources for users in the lighthouse area, using both laptops and desktops, as well as mobile devices with connectivity capability. By leveraging the usage of robust and inexpensive wireless network technology, this plan will substantially decrease expenditures for ensuring internet connectivity for the whole lighthouse area, as well as allow better elasticity in planning and expansion. Rubha Reidh is an automated lighthouse that is located in the Scottish remote western coast. Its remoteness stems from the fact that its nearest neighbour is Melvaig (an Inn...

Words: 4859 - Pages: 20

Premium Essay

Proposal Modeling

...acquisition. Actual costs means (except for Subpart 31.6) amounts determined on the basis of costs incurred, as distinguished from forecasted costs. Actual costs include standard costs properly adjusted for applicable variances. Allocate means to assign an item of cost, or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of cost and the reassignment of a share from an indirect cost pool. Allowable means a contract cost is allowable as long as it meets five tests of allowability: reasonableness; allocability; standards promulgated by the CAS Board, if applicable; otherwise, generally accepted accounting principles and practices appropriate to the circumstances; terms of the contract; and any limitations set forth in FAR Part 31. Affected CAS-covered contract or subcontract means a contract or subcontract subject to Cost Accounting Standards (CAS) rules and regulations for which a contractor or subcontractor-- (1) Used one cost accounting practice to estimate costs and a changed cost accounting practice to accumulate and report costs under the contract or subcontract; or (2) Used a noncompliant practice for purposes of estimating or accumulating and reporting costs under the contract or subcontract. Agency head or head of the agency means the Secretary, Attorney General, Administrator, Governor, Chairperson, or other chief official of an executive agency, unless otherwise indicated, including...

Words: 4249 - Pages: 17

Premium Essay

Service Sector Management

...services are and identify important trends in services. • Explain the need for special services management concepts and practices and why the need has developed and is accelerating. • Explore the profound impact of technology on service. • Outline the basic differences between goods and services and the resulting challenges and opportunities for service businesses. • Introduce the services variables and the philosophy of customer focus, as powerful frameworks and themes for managing services. Service Definitions • Services are deeds, processes, and performances. Valarie Zeithaml & Mary Jo Bitner • A service is a time-perishable, intangible experience performed for a customer acting in the role of a co-producer. James Fitzsimmons 4 Definition of Service Firms Service enterprises are organizations that facilitate the production and distribution of goods, support other firms in meeting their goals, and add value to our personal lives. Role of Services in our Economy 5 Percent Service Employment for Selected Nations Country United States Canada Israel Japan France Italy Brazil China 1980 67.1 67.2 63.3 54.5 56.9 48.7 46.2 13.1 1987 71.0 70.8 66.0 58.8 63.6 57.7 50.0 17.8 1993 74.3 74.8 68.0 59.9 66.4 60.2 51.9 21.2 2000 74.2 74.1 73.9 72.7 70.8 62.8 56.5 40.6 Percent of U.S. Labor Force by Industry Percent of U.S. Labor Force 80 70 60 50 40 30 20 10 0 1929 1948 1969 1977 1984 1999 Year Source: Survey of Current Business, April 1998,...

Words: 1404 - Pages: 6

Premium Essay

Digest

...response to the emerging needs and for the sustenance of the value of excellence of the Institution. POINTS OF INTEREST Page 2 UCCO’s SWOT Analysis, Nature of Counseling and Special Cases: Basis for a Comprehensive FEU-UCCO Guidance Program A Five Year Cross-Sectional Survey of FEU Institutional Exit Interviews An Evaluation on the Needs Assessment as Basis for Revision of ACE Modules College Adjustment Level of F r e s hm e n I nt e r na t i o na l Students Profile of FEU Students under the Selective Retention Policy Learning Style Profile of Freshmen Students of FEUMakati Psychological and Adjustment Problems Among Freshmen Architecture Students Results of the Module Evaluation on Leadership and Self-Empowerment Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Warmest regards, Dr. Sheila Marie G. Hocson, UCCO Director UCCO provides an opportunity for students to understand themselves better, identify their abilities and maximize their potentials to the fullest. Dr. Sheila Marie G. Hocson, PhD, RGC UCCO’s SWOT Analysis, Nature of Counseling and Special Cases: Basis for a Comprehensive FEU-UCCO Guidance Program...

Words: 6378 - Pages: 26

Free Essay

Mv Dona Paz

...The ORIGINAL ARTICLE Heart the MVand Short StaturePolicy implications CASE REPORT Sinking of Failure Doña Paz – II. in a 43 year-old male Table 1. Initial Laboratory Results Heart Failure recommendations to address these to hypothyroidism. with cardiomyopathy secondary factors. The patient had been born full term to a then 31-yearMethod. ReviewPara 3 (G4P3), the 4th of preparedness in the old Gravida 4 of the state of maritime 9 siblings, with an pre-disaster setting and the post-disaster responsefacilitated the apparently unremarkable delivery at home following by Table 2. Thyroid Doña Paz by the sinking of the MV Function Tests government and responsible a traditional birth attendant. He was noted to be normal agencies. A scrutiny Reference Value preparedness of concerned of the state of Result at birth. and subsequent response to thewith age was agencies The patient was allegedly at par0.02 disaster both Free T4 (0.8-2.0) ng/dL physically and mentally until formulating 24.75 Uiu/ml conducted with the objective of eight years old when he was recommendations TSH (0.4-6.0) said to have stopped growing in height. He was brought to which may lead to prevention and mitigate loss of lives. a private doctor, whose diagnosis was undisclosed, and he Results. Multiple factors to increase for the occurrence patient was given medications accounted height, which the of this tragedy. only one month with no improvement. Through the took for These factors include an inherent risk due...

Words: 8494 - Pages: 34

Free Essay

Asigurari

...ACADEMIA DE STUDII ECONOMICE FACULTATEA DE Finanţe, Asigurãri, BãNCI şI BURSE DE VALORI master Finanţe corporative Proiect Asigurări de viaţă Planuri financiare pentru copii Studenţi: Chirica Iuliana Diaconescu Ionela Silvia Bucureşti, Martie 2010 Cuprins Introducere 2 Capitolul 1. Considerente generale 1.1.Piaţa asigurãrilor de viaţã din România.................................................................3 1.2.Noţiuni generale privind asigurãrile de viaţã ............... .......................................8 1.3.Clasificarea asigurãrilor de viaţã.........................................................................10 1.3.1. Asigurări de viaţă tradiţionale.......................................................11 1.3.2.Asigurări de viaţă de tip unit-linked...............................................13 1.3.3.Asigurări suplimentare…................................................................15 Capitolul 2. Studiu de caz: ING Asigurãri de Viaţã 2.1.Prezentarea grupului ING..................................................................................16 ...

Words: 15013 - Pages: 61

Premium Essay

Customized Learningtheory

...Customized Learning Theory: Reflective-Constructivism Kylie-Anne Noreiga Liberty University EDUC 500: Advanced Educational Psychology Dr. Gary Smith October 8, 2014 Introduction An elementary school first grade classroom teacher has spent the last four months teaching his students concepts of basic addition and subtraction. Students continue to show progress in understanding of both addition and subtraction skills through direct instruction, guided practice, homework practice worksheets, and in-class assessments, both informal and formal. During in class station activities as an alternative to outdoor recess, Mr. Duncan pulls out several games/activities and a timer; students will rotate through game stations every 10 minutes to allow students to experience various stations. Two of the activity stations involve math games such as Monopoly Junior and Candy Land. As students delve into their activity stations, Mr. Duncan observers his students unknowingly performing algorithms, maybe without a true understanding of why they are doing so yet, but still – applying learned skills correctly to real-world activities. Later that same school year, students in Mrs. Robinson’s second grade class are reviewing the value of money. Zayne’s father gives him $1 for each chore completed during the week. Within a few weeks, Zayne earns and saves $30 dollars and decides to spend his money on a Snakeez, a portable cup with a lid that...

Words: 4346 - Pages: 18

Premium Essay

Henri Fayol, Practitioner and Theoretician – Revered and Reviled

...The current issue and full text archive of this journal is available at www.emeraldinsight.com/1751-1348.htm Henri Fayol, practitioner and theoretician – revered and reviled Mildred Golden Pryor and Sonia Taneja Department of Marketing and Management, Texas A&M University-Commerce, Commerce, Texas, USA Abstract Purpose – Fayol’s theories were the original foundation for management as a discipline and as a profession. Also Fayol was the first to advocate management education. Yet he has critics who revile him (or at least disparage his work) as well as followers who respect and revere him. This paper intends to enlighten today’s practitioners and academicians about the relevance and value of Fayol’s theories today. Design/methodology/approach – The paper addresses Fayol’s contributions as well as the disparagement and the reverence. It compares Fayol’s work with that of Follett, Mintzberg, Taylor, and Porter. In addition, it demonstrates the original and current interpretation and application of his theories. Finally, it indicates the alignment of Fayol’s theories with strategic leadership and management. Findings – Fayol’s theories are valuable and relevant for organizational leaders because Fayol was a practitioner who documented theories that worked best for him and his co-workers. While there are those who criticize Fayol’s theories, there are many others who respect them and find them useful as academicians and as practitioners. The theory of management functions aligns...

Words: 7742 - Pages: 31

Premium Essay

The Boy in the Striped Pajamas

...and apprehending lived experience[2]. As a research method, phenomenology is a rigorous process of reexamining what Husserl termed “the things themselves.”[3] The question of phenomenological inquiry is about the meaning of human experience and asks, “What is it like?” Phenomenology is a way of thinking about what life experiences are like for people[4] and is primarily concerned with interpreting the meaning of these experiences. Phenomenological research “explores the humanness of a being in the world”[5]. Bergum refers to the phenomenological research method as an “action-sensitive-understanding” that begins and ends in the practical acting of everyday life and leads to a practical knowledge of thoughtful action. Phenomenological research is an introspective human science, the intent of which is to interpret and to understand as opposed to observing, measuring, explaining, and predicting)[6]. The intention is to go beyond the aspects of life taken for granted and “to uncover the meanings in everyday practice in such a way that they are not destroyed, distorted, decontextualized, trivialized or sentimentalized”.[7] To answer the question, “What is it like?” and to enter into the dialectic of the study and fully portray the reality of the experience, a process of phenomenological reduction is utilized.[8] On the other hand, lived experience refers to what an individual, group, or community experiences for itself, rather than a reality that may be determined by those...

Words: 9129 - Pages: 37

Premium Essay

Policy Planning

...electronic or mechanical, including photocopying, recording, or by any information storage or retrieval system, without the prior written permission of the copyright owner and the publisher. First printing 16 15 14 13 12 123456789 ISBN-10: 1-59327-406-8 ISBN-13: 978-1-59327-406-1 Publisher: William Pollock Production Editor: Serena Yang Cover Design: Serena Yang Cover Photo: Kazuya Minami Interior Design: Octopod Studios Developmental Editor: Tyler Ortman Technical Reviewer: Wayne Linder Copyeditor: Paula L. Fleming Compositor: Serena Yang Proofreader: Ward Webber Indexer: Nancy Guenther For information on book distributors or translations, please contact No Starch Press, Inc. directly: No Starch Press, Inc. 38 Ringold Street, San Francisco, CA 94103 phone: 415.863.9900; fax: 415.863.9950; info@nostarch.com; http://www.nostarch.com/ Library of Congress Cataloging-in-Publication Data A catalog record of this book is available from the Library of Congress. No Starch Press and the No Starch Press logo are registered trademarks of No Starch Press, Inc. My New is a trademark of No Starch Press, Inc. Other product and company names mentioned herein may be the trademarks of their respective owners. Rather than use a trademark symbol with every occurrence of a trademarked name, we are using the names only in an editorial fashion and to the benefit of the trademark owner, with no intention of infringement of the trademark. The information in this book is distributed on an “As Is” basis, without...

Words: 82954 - Pages: 332

Free Essay

Working Capital

...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...

Words: 121839 - Pages: 488

Free Essay

French Word

...Unité 1 Leçon 1 Leçon 2 Leçon 3 Leçon 4 Unité 2 Leçon 5 Leçon 6 Leçon 7 Leçon 8 Unité 3 Leçon 9 Leçon 10 Leçon 11 Leçon 12 ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… 2 3 4 5 ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… ………………………………………………………………………………… 7 8 9 11 …………………………………………………………………………………. ……………………………………………..………………………………….. ……………………………………………..………………………………….. ……………………………………………..………………………………….. 12 13 15 17 ÉCHO A2 – Lexique franco-anglais © CLE International, 2012 1  Augmentation (n.f.)  Augmenter (v.)  Cancer (n.m.)  Chiffre (n.m.)  Climat (n.m.)  Correspondre (v.)  Développer (v.)  Devenir (v.)  Diminuer (v.)  Énergie (n.f.)  Évolution (n.f.)  Futur (n.m.)  Guerre (n.f.)  Hésiter (v.) Increase To increase Cancer Figure, number Climate To correspond To develop To become To reduce Energy Evolution, change Future War To hesitate  Métier (n.m.)  Nourriture (n.f.)  Opinion (n.f.)  Optimiste (adj.)  Paix (n.f.)  Partie (n.f.)  Pétrole (n.m.)  Population (n.f.)  Quotidien (n.m.)  Relation (n.f.)  Riche (adj.)  Terre (n.f.)  Transporter (v.)  Vivement Job, occupation, trade Food Opinion Optimistic Peace Part Oil, petroleum Population, people Daily Relation, relationship Rich Earth, ground To carry, to transport Vivaciously  Autant  Nommer (v.) As much To name, to list, to appoint ...

Words: 5626 - Pages: 23

Premium Essay

Social Change

...Training Network and The University Prayer Network Dr. Mark Virkler Christian Leadership University Rev. Frank Gaydos John G. Lake Ministries, Pennsylvania Healing Rooms Ministry Director Contents Healing Prayer Outline ............................................................................................. 2 Biblical Foundations of Healing .................................................................................. 6 I. Not Just “One of the Gifts” ............................................................................ 6 II. Embracing God’s Will concerning Healing....................................................... 6 III. Faith-Picturing—Seeing in the Spiritual Realm............................................... 7 IV. Faith-Picturing Jesus .................................................................................11 V. Faith-Picturing the Body Healed ...................................................................13 VI. God’s Power and Energy is the Force that Heals............................................14 VII-VIII. God’s Healing Power, the Holy Spirit, and the Light of God .....................15 IX-X. The Vulnerability of the Christian & Spiritual Conflict ..................................19 XI. A Biblical View of Demons..........................................................................22 Practical Steps & Principles for Releasing the Lord’s Healing Power .............................. 25 Application Exercises...........

Words: 45798 - Pages: 184

Free Essay

500 Extraordinary Islands

...500 extraordinary islands G R E E N L A N D Beaufort Sea Baffin Bay vi Da i tra sS t a nm De it Stra rk Hudson Bay Gulf of Alaska Vancouver Portland C A N A D A Calgary Winnipeg Newfoundland Quebec Minneapolis UNITED STATES San Francisco Los Angeles San Diego Phoenix Dallas Ottawa Montreal ChicagoDetroitToronto Boston New York OF AMERICA Philadelphia Washington DC St. Louis Atlanta New Orleans Houston Monterrey NORTH AT L A N T I C OCEAN MEXICO Guadalajara Mexico City Gulf of Mexico Miami Havana CUBA GUATEMALA HONDURAS b e a n Sea EL SALVADOR NICARAGUA Managua BAHAMAS DOMINICAN REPUBLIC JAMAICA San Juan HAITI BELIZE C a r PUERTO RICO ib TRINIDAD & Caracas N TOBAGO A COSTA RICA IA M PANAMA VENEZUELA UYANRINA H GU C U G Medellín A PAC I F I C OCEAN Galapagos Islands COLOMBIA ECUADOR Bogotá Cali S FR EN Belém Recife Lima BR A Z I L PERU La Paz Brasélia Salvador Belo Horizonte Rio de Janeiro ~ Sao Paulo BOLIVIA PARAGUAY CHILE Cordoba Santiago Pôrto Alegre URUGUAY Montevideo Buenos Aires ARGENTINA FALKLAND/MALVINAS ISLANDS South Georgia extraordinary islands 1st Edition 500 By Julie Duchaine, Holly Hughes, Alexis Lipsitz Flippin, and Sylvie Murphy Contents Chapter 1 Beachcomber Islands . . . . . . . . . . . . . . . 1 Aquatic Playgrounds 2 Island Hopping the Turks & Caicos: Barefoot Luxury 12 Life’s a Beach 14 Unvarnished & Unspoiled 21 Sailing...

Words: 249855 - Pages: 1000

Free Essay

Saas Market Overview

...Market Overview Centaur Partners Mergers & Acquisitions, Private Placement Advisory, and Transaction Consulting May 2015 CONFIDENTIAL – NOT FOR DISTRIBUTION © 2015, Centaur Partners │Confidential | Technology Market Overview IT Storage IT Infrastructure NASDAQ Composite IT Security BigData 160 SaaS Internet Digital Media 150 140 130 120 12% 110 100 90 80 5/7 6/7 7/7 8/7 9/7 10/7 11/7 12/7 1/7 2/7 3/7 4/7 IT Security SaaS Internet/Digital Media NASDAQ Big Data IT Infrastructure 43% 31% 25% 23% 6% 5/7 4% Source: CapIQ 5/4/15 IT Security Index: AVG, SYMC, CHKP, FTNT, PANW, FIRE, IMPV, VDSI, PFPT, FEYE, QLYS SaaS Index: CRM, N, ATHN, ULTI, JCOM, TRAK, BCOV, DWRE, GWRE, LOGM, CTCT, CSOD, LPSN, MKTG, VOCS, IL, TNGO, SPSC, SQI, ZIXI, ELLI, NOW, WDAY, MDSO, LOCK, FLTX, QLYS, RALY, MKTO, MRIN, MODN Big Data Index: EMC, TDC, INFA, MSTR, SPLK, DWCH, ATTUF, NTAP, SPLK, DATA, FIO, FALC Internet & Digital Media: 66 companies IT Infrastructure Index: VMW, CTXS, NTAP, CA, RHT, SWI, INFA, OTEX, CVLT, CPWR, QLIK, PEGA, MVSN, PRGS, JIVE, NTCT, BLOX, GUID, MGIC, FALC, FIO, GIMO, SSNI, CYNI, RALY © 2015, Centaur Partners │Confidential │ 2 Technology M&A Trends Key M&A Statistics Technology M&A – Transactions Since 2006 Number of Transactions 2,400 2,000 $165 1,600 1,441 $166 $150 1,281 1,216 1,200 $80 901 $83 $136 1,411 ...

Words: 14671 - Pages: 59