...CASE STUDY Tashtego Advanced Topics in Management Accounting and Control The purpose of this paper is to analyze the economic situation of the company Macedonian Shipping and give a recommendation whether the company should use the motor vessel Tashtego as a freight tender beween Dar-es-Salaam and Zanzibar in East Africa or as a tapioca ship between Balik Papan and Singapore in the East Indies. Fundamental to all these considerations are measurement issues. Financial measures, in particular, cost measures, are needed to evaluate alternate strategies on whether to introduce a new product or service line, to determine the appropriate sale price and the consequent market position for the firm’s product. Question 1) “Contribution” represents the portion of sales revenue that is not consumed by variable costs and so contributes to the coverage of fixed costs. To compute profit contribution that can be earned by carrying 1 ton of tapioca from Balik Papan to Singapore, dock to dock, and 1 ton of general merchandise goods from Singapore to Balik Papan only cargo costs were considered as relevant. Cargo costs of both ports have to be considered as each freight has to be reloaded at one port and unloaded at the other. Therefore, profit contribution of carrying 1 ton of tapioca from Balik and Singapore is Expected revenue $5.10 less freight cost 1,43 = $ 3,67 and from Singapore to Balik: Expected Revenue $2.70 less freight cost 1,43 = 1,27. 1. Contribution/t dock...
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...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 and campsite) while the nearest business centre with the semblance of a shop is located 20 kilometres away, at Gairlock. It also acts as a bed and breakfast that offers guesthouse holiday services for visitors. Despite its claim to modern convenience away from civilisation, the lighthouse does not provide its guests with internet access. This is a significant negative point against the...
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...9 -5 0 7 -0 3 2 REV: JULY 23, 2012 ELIE OFEK PSI India—Will Balbir Pasha Help Fight AIDS? (A) Every time Sanjay Chaganti, program director of HIV/AIDS Prevention at Population Services International (PSI) India, walked the streets of Mumbai's red-light district, he felt as though there was probably no other place like it in the world. Although dirty, crowded, and run-down, the district known for its brothels and the local Indian mafia was also a vibrant area that included shops, restaurants, and movie theaters. At any time of the day or night and at any time of the year, the redlight district was an area that was always alive and open for business. This particular afternoon in March 2002 was not unlike any other day in this area of Mumbai. To Sanjay and his colleagues at PSI, however, the red-light district of Mumbai was also ground zero for the growing HIV/AIDS epidemic in India—something that the nonprofit organization was fully committed to prevent. Over the past 10 years, PSI had worked to educate sex workers in Mumbai about HIV and the significantly lower transmission rates that resulted from the use of condoms. It was estimated that there were between 20,000 and 30,000 sex workers within a 10-block area of the red-light district. Since roughly 85% of all HIV transmission in India occurred through intercourse with sex workers, for PSI the red-light district was a major battleground in the fight to prevent the spread of HIV. To reach as many sex workers...
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...Executive Summary This document is prepared for the purpose of scope management and financial data analysis for investment decision making. URP consultant is hired by New Jersey department to do projects analysis. The project chosen is Project IHTRHU. Collection of data, detailed analysis, findings and conclusion method has been conducted in providing comprehensive report. However, some data is limited and assumptions are made for sensivity analysis purpose. There are three significant findings based on the scope management plan and financial analysis conducted. On the scope management plan, it has been found that the tracking and monitoring of performance report was lacking as expert advice was not consulted and project scope was not well defined. Findings revealed that among the three projects, Project IHTRHU is the best project due to highest positive NPV rates based on the financial analysis. The discussion analysis comprises IRR, discounted rate, hurdles rate, cash flow, inflation and interest rate for the sole purpose of investment returns. As observed the scope management plan is overall good. Recommendation for improvement on report and tracking performance can be enhanced in avoiding delay and mitigate risk. Also, various financial methods has been used to determine quick cash flow returns. Calculation on NPV is the best recommendation provided based on the exclusive mutually project factor as well as financial analysis views concluded from scholars. ...
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...[pic] Case Study: [pic] ONE LAIYA BEACH RESORT Bgy Laiya, San Juan, Batangas, Philipines A Research Case Study by: Mark Louis V. Birot BSBA Major in Management - ETEAAP A C K N O W L E G E M E N T First of all, I would like to thank our Lord and Savior Jesus Christ for the providence and strength He has given me in completing this project. Second, I would like to dedicate this to my father, Pastor Joselito R . Birot for being my inspiration in completing this decade-long fulfillment of my dreams which at first I thought would not be possible but now became possible. This goes the same for my family members who always believe in me. I would also like to thank Mr. and Mrs. Paulo Sison and Family for extending all the help in having access to the resort information that I need in completing this study. It would have been very difficult for me to do this due to work schedule without their help. Thanks also to my Senior Manager Liza Tazewell, for extending me the privilege of adjusting my schedule to attend to very important classes at the University. To the Philippine Women’s University office of the Expanded Tertiary Education Equivalency Accreditation Program (PWU-ETEEAP) headed by Director Dr. Hipolito T. Palcon , my sincerest gratitude for being very nice and accommodating to working students like us, especially Prof. Glenda. Lastly, I would like to acknowledge all the brethren of Lighthouse Apostolic Ministry of...
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...REISSA B. TINDOY PROF. JOVENAL F. LOR, MA MAED-I AUGUST 23, 2014 “THEISTIC PROGREALISM” Education is an incessant process. We never stop learning. Human beings continually learn from womb to tomb. Philosophy is the study of ideas about knowledge, truth, the nature and meaning of life. A philosophy is necessary for the same reason that someone needs a plan to proceed in life or a map to find one’s destination. This is why my philosophy in life is also my philosophy in education and that is Philippians 4:13 “I can do all things through Christ who strengthens me.” I strongly believe that nothing is impossible if you have God in your life –if you lead a God-centered life you can do everything. Acknowledging the existence of the Supreme Being or the Unmoved Mover gives you the strength to fulfill your purpose here on earth. This is the philosophy that I want to share and instill to all of my students. The source of my educational philosophy is a combination of read and studied thoughts of others (theist realism) and personal experiences and read experiences of others (progressivism) –which leads to the birth of “Theistic Progrealism” philosophy. “Theistic Progrealism” is a philosophy of education which combines the philosophies of Theistic Realism and Progressivism. A philosophy that strongly upholds select ideas of both philosophies mentioned: Theistic Realism is based on the idea that God is real, acts in the universe, and is knowable through the senses and reason; and...
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...Abstract: The Diaoyu/Senkaku Islands have brought China and Japan into a bitter dispute for many decades. With regard to the real question of who owns sovereignty over the islands, the two claimants can not come to terms on several critical issues, such as whether the islands were terra nullius when Japan claimed sovereignty in 1895, whether Japan returned the islands to China after the Japanese defeat in WWII, and how their maritime boundary in the East China Sea should be demarcated according to international law. There is no ready solution to the longstanding stalemate, but the pending dispute could be shelved and managed from escalating into a military conflict. INTRODUCTION The Diaoyu Islands in Chinese or Senkaku in Japanese are a tiny group of islands, 6.3 km² in total, in the East China Sea. The islands consist of eight tiny insular formations, of which only two are over 1 km² (the Diaoyu/Uotsuri Island is the biggest one with 4.3 km²), five are completely barren, and none are currently inhabited or have had any kind of reported human economic activity. Notwithstanding these unfriendly natural features, the islands have brought China and Japan into a bitter dispute since 1960’s because of their strategic importance in terms of security and economy, as well as their significant political implications. The Diaoyu/Senkaku Islands are located approximately midway between the island of Taiwan and the Japanese Ryukyu Islands, around 120 nautical...
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.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 I Chapter 1 Trends in the external environment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 I Chapter 2 The organisational response . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 I Chapter 3 Implications for knowledge and skills . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 I Chapter 4 The performance gap . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 I Chapter 5 Sourcing and developing knowledge and skills . . . . . . . . . . . . . . . . . . . . 20 I Next steps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 I Case examples Unilever . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 IBM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Novo Nordisk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 BG Group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 ABN AMRO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 InterfaceFLOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...IIE Module Guide INTD7321 INTERIOR DESIGN 3A MODULE MANUAL/GUIDE 2016 (First Edition: 2016) This manual enjoys copyright under the Berne Convention. In terms of the Copyright Act, no 98 of 1978, no part of this manual may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or by any other information storage and retrieval system without permission in writing from the proprietor. The Independent Institute of Education (Pty) Ltd is registered with the Department of Higher Education and Training as a private higher education institution under the Higher Education Act, 1997 (reg. no. 2007/HE07/002). Company registration number: 1987/004754/07. © The Independent Institute of Education (Pty) Ltd 2016 Page 1 IIE Module Guide INTD7321 DID YOU KNOW? Student Portal The full-service Student Portal provides you with access to your academic administrative information, including: an online calendar, timetable, academic results, module content, financial account, and so much more! Module Guides or Module Manuals When you log into the Student Portal, the ‘Module Information’ page displays the ‘Module Purpose’ and ‘Textbook Information’ including the online ‘Module Guides or ‘Module Manuals’ and assignments for each module for which you are registered. Supplementary Materials For certain modules, electronic supplementary material is available to you via the...
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...Port Policy December 1995 Ports & Fisheries Department Government of Gujarat India INTRODUCTION Gujarat, situated on the western coast of India, is a principal Maritime State endowed with favourable strategic port locations. The prominence of Gujarat is by a virtue of having nearly 1600 kms long coastline, which accounts for 1/3rd of the coastline of India and being the nearest maritime outlet to Middle East, Africa and Europe. In 1991, Government of India initiated various economic, trade and industrial reforms, through the policy of liberalisation to enhance industrial and trading activities. The rationalisation of import duties and stress on export promotion have seen imports increasing by 24% and export by 25%. Gujarat State, is one of those frontline States that can take up the policy of liberalisation and privatisation, announced by the Govenment of India through a process of globalisation. Gujarat itself is experiencing a phenomenal interest in investment both from MegaIndustrial sectors within the country and also from top Multi Nationals abroad. Investment to the tune of $ 30 billion are already in the pipeline. From an analysis of the present investments and those that are flowing in, one can perceive a particular trend which is manifesting itself - investments are converging in and around potential port sites. Investments of over Rs. 16.000 crores are taking place at Hazira, Rs. 15,000 crores are planned at Vagra. Rs. 20,000 crores are planned in areas near Pipavav...
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...State versus Private Ownership Andrei Shleifer Department of Economics Harvard University Cambridge, Massachusetts. Abstract Private ownership should generally be preferred to public ownership when the incentives to innovate and to contain costs must be strong. In essence, this is the case for capitalism over socialism, explaining the "dynamic vitality" of free enterprise. The great economists of the 1930s and 1940s failed to see the dangers of socialism in part because they focused on the role of prices under socialism and capitalism, and ignored the enormous importance of ownership as the source of capitalist incentives to innovate. Moreover, many of the concerns that private firms fail to address “social goals” can be addressed through government contracting and regulation, without resort to government ownership. The case for private provision only becomes stronger when competition between suppliers, reputational mechanisms, the possibility of provision by private not-for-profit firms, as well as political patronage and corruption, are brought into play. 1 What kinds of goods and services should be provided by government employees as opposed to private firms? Should government workers make steel and cars in government-owned factories? Should teachers and doctors be publicly employed or should they work for private schools and practices? Should garbage be picked up by civil servants or employees of private garbage haulers? Should the whole economy be "socialized"? Although...
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...counselor-based programs and action plans. With this, the team is delighted to share with you this annual digest as a 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...
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...1. Introduction 1.1 Purpose The purpose of this report is to determine, discuss and demonstrate how the management of Wal-Mart Stores, Inc. can apply the concepts of organizing and motivating to reach the organizational objective of resolving the ethical issues regarding wages and employee welfare by June 2012. 1.2 Background Vesilind (1988) defined ethics as the study of systematic methodologies which can assist one in making value-laden decisions when one is guided by his or her individual moral values. Hence, one is said to be practicing ethics when he or she is implementing ethical values in decision-making. When managers and employees do not practice ethical values, an organization will face ethical issues. In this report, the organization that is being discussed is Wal-Mart Stores, Inc. In the United States, Wal-Mart Stores, Inc. run large discount department stores and also warehouse stores. Even though Wal-Mart is the largest groceries retailer, the management of it has caused many ethical issues regarding wages and employee welfare as they did not practice ethical values. Wal-Mart Stores, Inc. paid their workers low wages that are even lower than the federal poverty line. Bianco and Zellner (2003) stated that in 2001, documents filed in a lawsuit that is against the corporation showed Wal-Mart sales clerks earned $8.23 an hour, or $13,861 a year on average. The wages is definitely low and insufficient, especially for a family of three, as the federal poverty line...
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...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...
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...PROSTITUTION IS NOT A CHOICE LEARN A BOUT TH E TRA FFI CKING OF WOMEN AND GIRLS WORLDWIDE, AND FIND OUT WHAT CAN BE DONE TO END THIS WID ESPR EAD PROBLEM … Soroptimist International of the Americas-1709 Spruce Street Philadelphia, PA 19103 - 215 893 9000 - www.soroptimist.org SOROPTIMIST WHITE PAPER Prostitution is Not a Choice I think so much about what has happened to me. Why these men did what they did to me. Old, disgusting men. It was horrible. They knew I did not want to be there, but they paid their money. They used me. I was their property for the night. They destroyed me. (14-year-old girl at Casa Hogar, a shelter in Costa Rica for children rescued from the country’s sex trade1) OVERVIEW Prostitution has been called the world’s oldest “profession.” In reality, it is the world’s oldest “oppression” and continues to be one of the most overlooked human rights abuses of women on the planet today. 2 Prostitution of women is a particularly lethal form of violence against women, and a violation of a woman’s most basic human rights. While society attempts to normalize prostitution on a variety of levels (discussed later in this paper), prostituted women are subjected to violence and abuse at the hands of paying “clients.” For the vast majority of prostituted women, “prostitution is the experience of being hunted, dominated, harassed, assaulted and battered.” 3 It is “sexual terrorism against women at the hands of men and little is being done to stop the carnage...
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