...Landau Company Written Case Analysis Written Case Analysis Landau Company I. Background: Landau Company is a manufacturing company that is currently using Absorption Costing System for the preparation of their monthly Income Statements. The company is considering a shift in the system to Variable Costing. II. Problem Statement: What Costing System should Landau Company used for their monthly income statement that could best reflect their monthly income? III. Objectives: - Differentiate Variable Costing from Full Costing/ Absorption Costing. - Assess the proposed Variable Costing and identify its pros and cons IV. Answers to the Requirements of the Case: 1. Pros and Cons of Variable Costing The major advantages of Variable Costing are as follows: - The contribution margin format income statement produced in Variable Costing provides information for CVP Analysis, hence useful in making decisions regarding profit-planning. - Estimating profitability is easier since it provides data for individual product profitability. - Aids management in controlling costs. Variable costing reflects direct and controllable costs that management could take into consideration for cost management. - Saves time and effort of allocating fixed manufacturing overhead to each product. Variable Costing uses fixed overhead as a lump sum, treats it as period cost, hence deducts it at once. This is in contrast with Absorption Costing where there is a need to compute for the per-unit fixed cost...
Words: 299 - Pages: 2
...Evaluation of a Business Code of Ethics Evaluation of a Business Code of Ethics Business codes of ethics are written guidelines use by an organization to set the standards for employees and management conduct and behavior ("Businessdictionary.com," 2013). Business code of ethics is important to deal with ethical the rules and principles needed for a successful business. Also known as code of conduct a business code of ethics reflect an organization values, ethics, objective, and responsibilities ensuring corporate responsibility, quality assurance, and customer satisfaction creating excellence, accountability, and transparency. In this paper an explanation and description of some general information concerning Starbucks mission, and ethical system uses with examples of their uses. The essay will also identify how the code of ethics affects employees, managers, and board of directors within the organization. An explanation of the organization need to modify the existing code of ethics and the best method to implement these changes will be discussed. Furthermore, a discussion of the possible reactions from employees, managers, and the effects the code may have on the organization will be provided. Starbucks general information general information, mission statement, and code of ethics Starbucks first opened in 1971 in Seattle historic Pike Place Market owned by three partners Jerry Baldwin, Zev Siegel, and Gordon Bowker. During the first decade,...
Words: 1239 - Pages: 5
...During the war | 5 | 2.c | After the war | 6 | 3 | Maus: Graphics and Symbolism | 6 | 4 | Comparative Analysis: Understanding the Characters | | 4.a | Sophie and Vladek | 8 | 4.b | Sophie and Anja | 9 | 4.c | Nathan Landau and Holocaust survivors | 10 | 4.d | Stingo and Art as narrators | 10 | 5 | Bibliography | 11 | Literature from the Holocaust: An Introduction “The Jews are undoubtedly a race, but they are not human.” Adolf Hitler Official figures tell that six million Jews, two million Poles, one million Serbs, five million Russians were exterminated during World War II – the actual toll of executions by the Nazi Government, can never be estimated. Holocaust was a period of unspeakable horror and infernal ramifications which were not only felt across Europe but also in places like Laos. When I began this term paper, it was meant to be a study of the literature pertaining to this period of Nazi regime in Poland during World War II. What it turned out to be was a account of implacable and starkly real evil. A subject that has inspired countless movies, novels, real-life accounts, memoirs and poems, the holocaust continues to haunt the imagination of the world even today. It is not history bygone and forgotten, it is a demon that could never be truly obliterated from the lives and minds of the people. The following pages contain an analysis of Maus, the Pulitzer Prize Special Award recipient (1992), and one of the most loved graphic...
Words: 4269 - Pages: 18
...Metaethics Metaethics is a branch of analytic philosophy that explores the status, foundations, and scope of moral values, properties, and words. Whereas the fields of applied ethics and normative theoryfocus on what is moral, metaethics focuses on what morality itself is. Just as two people may disagree about the ethics of, for example, physician-assisted suicide, while nonetheless agreeing at the more abstract level of a general normative theory such as Utilitarianism, so too may people who disagree at the level of a general normative theory nonetheless agree about the fundamental existence and status of morality itself, or vice versa. In this way, metaethics may be thought of as a highly abstract way of thinking philosophically about morality. For this reason, metaethics is also occasionally referred to as “second-order” moral theorizing, to distinguish it from the “first-order” level of normative theory. Metaethical positions may be divided according to how they respond to questions such as the following: * Ÿ What exactly are people doing when they use moral words such as “good” and “right”? * Ÿ What precisely is a moral value in the first place, and are such values similar to other familiar sorts of entities, such as objects and properties? * Ÿ Where do moral values come from—what is their source and foundation? * Ÿ Are some things morally right or wrong for all people at all times, or does morality instead vary from person to person, context to context...
Words: 21310 - Pages: 86
...BP Leadership Group Four MGMT 620 – High Performance Leadership 2/5/2012 Chadron State College Abstract The purpose of this analysis is to focus on British Petroleum (BP) leadership as it relates to the 2010 Gulf oil spill and cleanup. One would think that a large corporation like BP would be penalized greatly from an oil spill of the magnitude. Once the announcement was made of the spill, BP leadership was quick to shirk responsibility and circumvent its safety policies and practices which led to one of the greatest man-made ecological disasters the world has ever known. Prior to the spill, the leadership values and culture at BP are obvious. Their focus was on reducing costs and meeting tight time-lines at the expense of safety. The former BP CEO resigned voluntarily. What leadership values or traits changed as a result of the disaster at BP? Did the new CEO set forth a path of leadership change or rather simply pacify the media? The Gulf oil spill forced a rapid increase in fuel prices in the country. In one quarter during 2010, BP earned enough profit to cover the expenses associated with the spill, including the associated litigation. One astonishing fact is that, upon exiting, the (supposedly) punished CEO was given a settlement of over 100 million dollars from BP. What leadership changes have occurred as a result of this tragedy? Not much, why? Limited financial consequences for BP have brought about very little change in leadership...
Words: 7120 - Pages: 29
...Chapter I PROBLEM AND ITS SCOPE Introduction Managing classroom behavior may be more challenging today than ever before. Many teachers face larger class sizes, more students who come from stressful, chaotic homes, and increased diversity in students' abilities and cultures (Grossman, 2004). Yet, many of us are determined to manage classroom behavior ourselves. After all, collaborating with others takes time and energy to build rapport and come to a consensus on behavior-change priorities and strategies. It's tempting just to forge ahead. Although, going at it alone may seem like a good idea in the short-run, in the long run, we are more likely to burn out and lose our effectiveness. Positive student behaviors are most effectively developed and supported through relationship-based whole-school and classroom practices, and clearly communicated behavioral expectations. Some students exhibit challenging behavior and require additional support and interventions to address this behavior and to develop positive behaviors.(Grossman, 2004) It is one of the trickiest issues teachers face today. Disruptive behavior results in lost curriculum time and creates a classroom environment that is not always conducive to learning. One key to nipping behavioral problems in the bud is to promote positive behavior before problems arise. This takes some planning, but the following article will provide you with practical tips to help you lay a foundation for positive classroom behavior. Understanding...
Words: 7203 - Pages: 29
...Venture Capital Funding Proposal Venture Capital Funding Proposal 08 Fall 08 Fall EXECUTIVE SUMMARY Mobileye N.V. is a growing competitor in the Advanced Driver Assistance Systems (ADAS) industry. Mobileye is the successful developer of the EyeQ software on a low cost, automotive standards chip that allows for real time interpretation of data on visual surroundings, assisting drivers in prevention of collisions and identification of threats. The single camera system and strong relationship that Mobileye maintains with currently 18 original equipment manufacturers (OEMs) means the product is low cost, but still maintains quality and effectiveness. Mobileye being the developer of its flagship product, the EyeQ, with primary costs to production being the purchase of microchips on which the software is reproduced, means that cost of revenues is low, output is highly scalable and so Mobileye is capable of devoting substantial portions of future earnings to further research, improving existing products and gaining further growth through introduction of other ADAS products. This suggests extremely positive growth potential for Mobileye over the medium term. The ADAS market in which Mobileye operates shows a potential compound annual growth rate of more than 50% until 2018 (vli Ltd, 2014). This expected growth is attributed to several strong factors. Firstly, rapid technological progress has substantially lowered costs to production, meaning a much broader market of vehicles...
Words: 6152 - Pages: 25
...Department, Vrije Universiteit Brussel, BELGIUM Email: iegyir@vub.ac.be CONTENT PAGE ACRONYMS 3 ABSTRACT 4 1. Introduction 5 1.1 The Definition and Concept of Communication 5 1.1.1 Concept of Environmental Communication 6 1.2 The Definition and Concept of Leadership 8 1.2.1 Concept of Environmental Leadership 9 1.3 Link between Environmental Communication and Leadeship 10 2. Statement of Research the Problem 10 2.1 Objectives of the Paper 11 2.2 Guiding Hypotheses 11 3. Conceptual Framework of the Paper 11 4. Materials and Methods 13 4.1 The Study Location 13 4.2 Data Collection Analysis 13 5. Results and Discussion 15 5.1 The State of Ghana's Environment 16 5.1.1 Perception of Environmental Problems in Ghana 16 5.2 Environmental Policy and Implementing Instituitions in Ghana 17 5.2.1 Economic Recovery Programme (ERP) 18 5.2.2 National Environmental Action Plan (NEAP) 18 5.2.3 Ghana Environmental REsources Management systems (GERMS) 19 5.2.4 Forest and Wildlife Policy 20 5.2.5 Environment Sanitation Policy (ESP) 20 5.2.6 Strategic Environment Assessment (SEA) 20 5.3 Environmental Implementing Instituitions in Ghana 21 5.3.1 Roles of Key Stakeholders 22 5.3.1.1 The Role of Government of Ghana 22 5.3.1.2 Awareness of Environmental Projects and Programmes 22 5.3.2 The Role of...
Words: 10253 - Pages: 42
...LLP 1050 Connecticut Avenue, N.W. Washington, D.C. 20036 (202) 955-8500 mperry@gibsondunn.com RACHEL S. BRASS GIBSON, DUNN & CRUTCHER LLP 555 Mission Street Suite 3000 San Francisco, CA 94105 (415) 393-8200 Counsel for Respondents QUESTION PRESENTED Section 806 of the Sarbanes-Oxley Act of 2002 provides “[w]histleblower protection for employees of publicly traded companies.” 18 U.S.C. § 1514A(a). The question presented is whether this provision covers only employees of public companies. ii LIST OF PARTIES Respondents FMR LLC, Fidelity Management & Research Company, FMR Co., Inc., and Fidelity Brokerage Services LLC disclose the following information: The named defendant FMR Corp. was merged into a limited liability company prior to the filing of the complaints in this action. FMR LLC is the surviving entity; FMR Corp. no longer exists. FMR LLC is the parent of Fidelity Management & Research Company. FMR Co., Inc. and Fidelity Brokerage Services LLC are indirect subsidiaries of FMR LLC. FMR LLC is not publicly held, and no publicly held corporation owns 10% or more of Fidelity Management & Research Company, FMR Co., Inc., or Fidelity Brokerage Services LLC. iii TABLE OF CONTENTS Page STATEMENT .............................................................. 1 SUMMARY OF ARGUMENT ..................................... 5 ARGUMENT...
Words: 17158 - Pages: 69
...basic activity of any library. Same is the case with the engineering college libraries. There are quite a few references on this topic which are presented here systematically. Lawrence (2003) focuses on importance of collection development in a library. He has evaluates the book collection of PSN College of Engineering and Technology (PSNCET) Tirunelveli, Tamilnadu, India and PET Engineering College Library, Tirunelveli, Tamilnadu, India. The study reveals that the first steps in collection evaluation and management is to understand what is already in the collection and what is currently being added; absolute size of collection; holdings of the library; size of the collection in relation to the total number of users or potential users, the money spent on the collection as a whole and the growth rate of the collection. Mandal & Panda (2005) provide an insight into the different dimensions of collection development with specific reference to engineering college libraries. Analyses data on library collections received from 17 major engineering college Libraries of West Bengal. Enumerate the activities of seven major library consortiums of the world engaged in sharing resources among engineering college libraries. Lohar & Roopashree (2006) evaluate the use of library at the Bapuji Institute of Engineering and Technology (BIET) in Davanagere (Karnataka). A survey of 60 faculty members was conducted through a questionnaire. The analysis of the collected data covers the use of electronic...
Words: 8219 - Pages: 33
...Financial Scandals and the Role of Private Enforcement: The Parmalat Case Law Working Paper N° 40/2005 May 2005 Guido Ferrarini University of Genoa, Centre for Law and Finance and ECGI Paolo Giudici Free University of Bozen and Centre for Law and Finance © Guido Ferrarini and Paolo Giudici 2005. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source. This paper can be downloaded without charge from: http://ssrn.com/abstract=730403 www.ecgi.org/wp ECGI Working Paper Series in Law Financial Scandals and the Role of Private Enforcement: The Parmalat Case Working Paper N° 40/2005 May 2005 Guido Ferrarini Paolo Giudici This Working Paper is based upon a draft prepared for the EU Corporate Law Making Conference (Cambridge, October 29-30, 2004) organized by Harvard Law School and the Swiss Federal Institute of Technology (ETH Zurich). The authors are grateful to Gerard Hertig, Mark Roe, Donald Langevoort, and other conference participants for helpful comments. Drafts of this paper were also presented at the Yale Law School Alumni Meeting on October 8-10, 2004; at a meeting of the Associazione Via Isonzo held in Milan on October 10, 2004; and at a seminar at the Institute of Law and Finance (ILF), University of Frankfurt, on January 18, 2005. The authors are grateful to Theodore Baums, Andreas Cahn, Carmine Di Noia, Jon Macey,...
Words: 25640 - Pages: 103
...(HRM) Dr. Dae-Young Kim, Food Science (HRM) Dr. Robert Torres, Agricultural Education ACKNOWLEDGEMENTS The thesis could not have been completed without the support of many people who are gratefully acknowledged herein. First of all, I would like to express my sincere gratitude and appreciation to my Committee Chair and Advisor, Dr. Seonghee Cho, for her guidance and support throughout the completion of this thesis and my study at University of MissouriColumbia. Without her mentorship I would not have been able to undertake this thesis and my education at University of Missouri-Columbia. I would also like to thank Dr. Robert Torres who served as my committee member, and without whom I would not have been able to do statistical analysis on my own. I would also like to thank Dr. DaeYoung Kim, who served as my committee member, for his valuable insights. I also wish to extend my special thanks to Dr. Johye Hwang, for her generosity and kind support. Finally, I dedicate this thesis to my parents, my...
Words: 32177 - Pages: 129
...IIBM Institute of Business Management Business Communication www.iibmindia.in SYLLABUS Business Communication S. No. Description 1 Communication in Business Organizations: Introduction; Meaning of Business Communication; Types of Information Exchanged in Business Organizations; Role of Communication in Business Organizations; Importance of Communication in Management of Business Organizations; Scope of Communication in Organizational Setting; Characteristics of Effective Business Communication; Ethical challenges and Traps in Business Communication; Role of Communication in Three Managerial Roles Defined by Henry Mintzberg 2 Nature, Scope and Process of Communication: Introduction; Defining Communication; Nature of Communication; Objectives/Purpose of Communication; Functions of Communication; Process of Communication; Elements of Communication Process; Process of Communication: Models; Thill and Bovee‘s Model of Communication Process; Working of the Process of Communication; Forms of Communication; On the Basis of Expression/Medium Used; On the Basis of Organisational Structure; On the Basis of the Number of Persons 2.13 (receivers); On the Basis of Direction/Flow of Communication 3 Channels and Networks of Communication: Introduction; Channels of Communication; Communication Flow in Organizations: Directions/Dimensions of Communication; The Concept of Ombudsperson; Patterns of Flow of Communication or Networks; Factors Influencing...
Words: 152539 - Pages: 611
...In Other Words This book addresses the need for a systematic approach to the training of translators and provides an explicit syllabus which reflects some of the main intricacies involved in rendering a text from one language into another. It explores the relevance of some of the key areas of modern linguistic theory and illustrates how an understanding of these key areas can guide and inform at least some of the decisions that translators have to make. It draws on insights from current research in such areas as lexical studies, text linguistics and pragmatics to maintain a constant link between language, translation, and the social and cultural environment in which both language and translation operate. In Other Words examines various areas of language, ranging from the meaning of single words and expressions to grammatical categories and cultural contexts. Firmly grounded in modern linguistic theory, the book starts at a simple level and grows in complexity by widening its focus gradually. The author explains with clarity and precision the concepts and theoretical positions explored within each chapter and relates these to authentic examples of translated texts in a variety of languages, although a knowledge of English is all that is required to understand the examples presented. Each chapter ends with a series of practical exercises which provide the translator with an opportunity to test the relevance of the issues discussed. This combination of theoretical discussion and...
Words: 109520 - Pages: 439
...HISTORY AND THEORY STUDIES FIRST YEAR Terms 1 and 2 Course Lecturers: CHRISTOPHER PIERCE / BRETT STEELE (Term 1) Course Lecturer: PIER VITTORIO AURELI (Term 2) Course Tutor: MOLLIE CLAYPOOL Teaching Assistants: FABRIZIO BALLABIO SHUMI BOSE POL ESTEVE Course Structure The course runs for 3 hours per week on Tuesday mornings in Terms 1 and 2. There are four parallel seminar sessions. Each seminar session is divided into parts, discussion and submission development. Seminar 10.00-12.00 Mollie Claypool, Fabrizio Ballabio, Shumi Bose and Pol Esteve Lecture 12.00-13.00 Christopher Pierce, Brett Steele and Pier Vittorio Aureli Attendance Attendance is mandatory to both seminars and lectures. We expect students to attend all lectures and seminars. Attendance is tracked to both seminars and lectures and repeated absence has the potential to affect your final mark and the course tutor and undergraduate coordinator will be notified. Marking Marking framework adheres to a High Pass with Distinction, High Pass, Pass, Low Pass, Complete-toPass system. Poor attendance can affect this final mark. Course Materials Readings for each week are provided both online on the course website at aafirstyearhts.wordpress.com and on the course library bookshelf. Students are expected to read each assigned reading every week to be discussed in seminar. The password to access the course readings is “readings”. TERM 1: CANONICAL BUILDINGS, PROJECTS, TEXTS In this first term of...
Words: 22588 - Pages: 91
