...(For Course participants only) Reading Material & Work Book On Effective Noting & Drafting (Edited by Smt. Jayanthi Sriram, Asst.Director) GOVERNMENT OF INDIA INSTITUTE SECRETARIAT TRAINING & MANAGEMENT DEPARTMENT OF PERSONNEL & TRAINING ADMINISTRATIVE BLOCK, JNU CAMPUS (OLD) OLOF PALMS MARG, NEW DELHI-110067 TEL. 26105592 TELEFAX: 26104183 Revised - 2005 FORWARD In responsive administration it is obvious that the response has to be meaningful. Yet, it may not be effective unless the response time is optimised. This twin objective can be achieved through streamlining of the decision making process itself. In the Central Secretariat, as in other spheres of Government, contribution by all rungs of employees particularly by those at the cutting edge level, namely the Section Officers and Assistants, generally helps arriving at the right decision. Besides collection of information, such contributions are rendered through Noting & Drafting. Effective noting & drafting at every level, therefore, is a matter of prime concern. 2. To address this concern, we in ISTM have been according utmost importance to the inclusion of 'noting and drafting' as a subject in all our foundational and refresher Courses. Besides, focussed workshops on effective noting & drafting are also organised in large numbers. To help participants team effectively, the need for practical exercises cannot be overemphasised. Similarly,...
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...Cases These are the most important materials on which to focus your attention. They are not written to “speed-read”; in fact, you need to read them very carefully. A case is not a story, but rather a description of a situation in which an actual decision-maker faced some difficult choices. Your task is to put yourself into that situation and decide what you would do. Most of the cases will be outside your realm of industry experience, so you will need the background information to get familiar enough with the situation to feel ready to make decisions. As you have likely observed after reading the book on Learning with Cases, cases are written so that you get a pretty good idea of what your task is in the first paragraph or two of the case and then again in the last paragraph or two. I always read those first and I suggest you do too – just to see what the case is about. Then I suggest you look through the case quickly to see what kind of information is available to you – by quickly I mean a 5 minute scan of the whole thing. By this point you should know what faces you; for example, a decision about whether to enter a new market or whether to give a bank loan, etc. The next step I suggest is to read the case thoroughly. If you’re reading your case on your laptop or tablet, you’ll want to highlight certain sections. If you choose to print your case, feel free to mark it up. Underline or highlight key information that may help you make a decision. Write notes in the margins...
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...ACTPACO INDIVIDUAL BUSINESS CASE 1T AY 2013-14 Reference: Accounting 2nd edition. Waren,C., Reeve, J.,and Duchac, J. ( with slight modifications) Case 1. Partnership agreement Jose Reyes, M.D. and Joseph Luke, M.D. are sole owners of two medical practices that operate in the same medical building. The two doctors agree to combine assets and liabilities of the two businesses to form a partnership. The partnership agreement calls for dividing income equally between the two doctors. After several months, the following conversation takes place between the two doctors: Reyes: I have noticed that your patient load has dropped over the last couple of months. When we formed our partnership, we were seeing about the same number of patients per week. However, now our patient records show that you have been seeing about half as many patients as I have. Are there any issued I should be aware of? Luke: I see. Well, I find that I am working as hard as I did when I was on my own, yet making less that I did previously. Essentially, you are sharing in half of my billings and I am sharing in half of yours. Since you are working much less than I am, I end up on the short end of the bargain. Reyes: Well, I don’t know what to say. An agreement is an agreement. The partnership is based on a 50/50 split. That’s what a partnership is all about. Luke: I that is so, then it applies equally well on the effort end of the equation as on the income end. Answer...
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...PMO (or similar) resource to determine whether the submitted idea is worth submitting to a full business case process. The intention of this template is to facilitate an effective and efficient preliminary review of an idea to ensure that only ideas that offer the best chances of success are submitted to the more expensive and time consuming business case process. Guidelines: * ID: The ID from the Project Proposal Idea Template that is used to uniquely identify each submission. * Assigned to: The person responsible for undertaking the analysis. This should be a resource from the PMO or similar office that oversees the portfolio management/project submission processes and is in addition to the resources from the business teams that are assigned to any analysis. This person should complete this template. * Link to idea template: A link to the location where the underlying completed project idea template for this idea is stored. This avoids the need to duplicate any of the contents from that document and ensures that the information is readily available when reviewing this analysis. * Is the proposal accurate and complete? This free-format section allows for any corrections or additions to the original idea submission. This section should be expected to contain at least some content because ideas will have been submitted by someone who may not have the same level of understanding of the organizational needs as the person conducting this analysis. This section should...
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...and to start the cutting process, are usually requested by the CAM systems as input information. These data are usually strongly influenced by the consolidated experience of the operators, by the specific previous similar machining cases and by several other factors depending on the machining practices. In a project, financed by the Swiss national organization for the industrial research, the authors have developed an expert system (ES) in order to get this information through software processes. The paper shows the structure of this expert system. The ES has been realized through the definition of ontology of components and elements of the machining. The ES includes a very large data base of cutting parameters, and is based on the establishment of rules for the competition between the machining strategies. The ES includes learning methods which are able to identify similar operations. The learning methods are based on the measure of the distance between the actual machining conditions and those already experimented. Therefore the system is able to learn from similar cases. The system has been designed especially for an application in the field of the watch industry which requests a very large spectrum of machining operations and includes also the cases of the HSC. The new expert...
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...Business Case for HR Self Service Systems Table of Contents Executive Summary 3 Project Overview 3 Business Case for Proposed Project 4 Conclusion 5 References 5 Executive Summary This paper addresses the business case for implementing self service in the IT industry with the aim of gaining higher efficiency for a majority of HR functions and other benefits that can be derived from improved information access. The paper also discusses the various challenges an organization might face while attempting to implement self-service. The business case for self service revolves around reducing administrative costs and gaining better efficiency. It also aims at improving the overall performance and other benefits such as information management, trend analysis and also operational efficiency. The chief argument presented here is that a self-service initiative allows the HR to concentrate more towards the core functions such as people management instead of getting burdened with administrative tasks. While self-service has the ability to improve the service expectations from HR, it may also result in some of the savings being consumed in order to meet the higher quality expectations. However, on the long run, it is bound to reduce expenses to a great extent while enhancing the quality. Self-service also enables an organization to implement flexible work and helps employees to remain connected with the organization through a centralized HR system aimed at remote...
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...Team Cases The cases are assigned for their ambiguity, i.e. solutions are not clear cut. These cases were real-life situations encountered by corporations. Since solutions were not clear cut, corporations approached accounting firms for guidance. Deloitte, Touche & Tohmatsu used these issues to compile a series of cases to provide students the opportunities to have a “hands-on” experience in how accounting firms go about looking for a solution. To assist students in completing the assignment, sample cases with solutions were posted. Students would need to use FASB Codification database (the same one used by accounting firms). You can access the database through: http://aaahq.org/ascLogin.cfm Userid: AAA52120 Password: 6HxBPpx The main purposes of the cases are: 1. Provide hands-on experience in using FASB Codification to research for accounting solutions. 2. Encourage team effort to examine possible solutions and come to a consensus well supported by accounting rules and pronouncements. There are many solutions to the cases, some better (or more in line with the pronouncements) than others. I look forward to your explorations with untainted young minds to come up with mesmerizing solutions. Any consultation with the instructor could bias your approach. It may even mislead the team to think that the discussion is about “the solution” and therefore negate the second purpose of this assignment. Students should study the sample solutions carefully and...
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...COURSE OBJECTIVES Financial and management accounting are more closely linked in practice than one might expect from reading traditional textbooks and the problems to be resolved often have income tax and auditing consequences as well. This seminar is designed to provide you with opportunities to apply general concepts and principles learned in intermediate and advanced financial accounting courses to new economic transactions and business decisions. Cases will be used to permit you to practice the skills you will need as a professional accountant whether in public accounting or private industry. In particular, this course is intended to refine your skills in researching the professional accounting literature to solve particular accounting problems, to arrive at defensible solutions where GAAP is vague or nonexistent, and to present your research conclusions in a professional manner. You will have opportunities to present your work orally and in writing. REQUIRED MATERIALS: A recent Intermediate Accounting text (Kieso used in Acct 315 & 414 would be fine) A recent Advanced Accounting text (whatever was used in for Acct 415-515 would be fine) On-line access to FASB’s ASC (accounting standards codification). The Department has purchase academic license so you can use the $850 “professional” version rather than the free version which has fewer bells and whistles. You can log on from fasb.org but it will take you to http://aaahq.org/ascLogin.cfm where you enter...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 609–618 American Accounting Association DOI: 10.2308/iace-50029 A Series of Revenue Recognition Research Cases Using the Codification R. Mark Alford, Teresa M. DiMattia, Nancy T. Hill, and Kevin T. Stevens ABSTRACT: This series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification and other authoritative literature. It also is designed to help improve students’ ability to analyze and critique the complex issues that often surround the accounting for revenue recognition. The case scenarios describe transactions in which students must decide whether, when, and how much revenue to recognize. The issues analyzed involve bill-and-hold, multiple-element arrangements, gross versus net revenue reporting, and sales incentives. The cases are also designed to improve teamwork and communication skills. The sequence of cases is intended for use in an intermediate accounting class that covers revenue recognition, or in a capstone class that emphasizes critical thinking and research skills. Keywords: revenue; recognition; codification; research. INTRODUCTION evenue recognition is one of the top causes for financial statement restatements (Whitehouse 2010). In addition, revenue recognition is an area commonly questioned by the Securities and Exchange Commission (SEC) staff in their review of public filings and resultant comment...
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...Issuance of a Library Card Author (s): _ Date: __11-5-2012__ Version: ___2______ USE CASE NAME: Issuance of a Library Card USE CASE TYPE & LEVEL USE CASE ID: 001 SCOOTS LC Business: PRIORITY: Low System: Requirements SOURCE: Analysis PRIMARY BUSINESS ACTOR: Library Administrator Design OTHER PARTICIPATING ACTORS: • Customer/Patron • System OTHER INTERESTED STAKEHOLDERS: • Out of District Customers • Children under 14 with Guardians DESCRIPTION: This Use Case is to describe the process for Customers to get a library card and become Patrons PRE-CONDITION: A customer must provide valid ID for application to become a patron TRIGGER: Desire to check out an asset of the library TYPICAL COURSE Actor Action System Response OF EVENTS: Step 1: Customer requests to apply for a Library Card Step 2: Library Administrator asks customer for valid ID – Driver’s License or State ID showing Scooterville community of proof of residency Step 3: Customer provides required proof of identification. Step 4: Library Administrator completes application process on SCOOTS terminal and asks for $5.00 cash fee. Step 5: Customer pays $5.00 cash Step 6: Library Administrator issues receipt. Step 7: Customer becomes a Patron and waits for card to be printed. Step 8: Library Administrator prints and hands Library card to the new Patron with an expiration date of 2 years and issues PIN using the last 4 digits of the customer’s phone number for card usage. Step 9:...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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...are given. It is understandable then that we should seek out more opportunities to apply our skills and make more positive impacts within our jurisdictions. It is this general attitude that led us to get involved in investigating cold cases. How We Got Started Mark had, for several years, been consulting with our Coroner’s Division as a forensic anthropologist. During this time he came to learn that there were numerous coroners’ cases in which the identity of the decedent was unknown. These cases were kept in three-ring binders on a shelf in the Sergeant’s office. Over the years, in the course of this forensic work, we would discuss these cases and the progress that was being made on them. The conversation usually ran along the lines of us asking “any luck with that 1980 homicide victim?” and the sergeant answering “well, we’ve gotten so many new cases that I haven’t been able to even look at it yet.” This went on for a few years and through two different sergeants. One day we, as a crime analysis unit, were brainstorming about how we could broaden our “client base”, as it were. We had been successful in integrating ourselves into our Investigations Bureau and had been involved in numerous major cases. And, of course, we had always been active in producing tactical and strategic analyses for our patrol personnel. But we knew that we could be doing more, particularly given the size and responsibilities of our agency. It was during...
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...BUSINESS CASE Presented to the Accountancy Department De La Salle University In partial fulfillment Of the course requirements In ACCTBA2 (C33) March 2, 2015 A stakeholder is typically concerned with an organization delivering intended results and meeting its financial objectives. In general, a stakeholder can be one of two types: internal (from within an organization) or external (outside of an organization). The stakeholders in this situation are Lanie Marquez and Tim Rodriguez who are also partners in the retail distribution business and their capital contributions are as follows P500,000 and P300,000 respectively they are an internal stakeholder since they are also the owners. The total Capital of both stakeholders is P800,000 and with a monthly salary for both partners at P15,000 on the assumption that both of them will contribute to manage the business equally. Assuming that both managed the business equally the total salary for the year for Lanie and Tim are P180,000 each. They share profit and loss equally and no interest will be given on capital contributed. The problem for this situation is that Lanie is starting to get concerned with the behavior of her other partner Tim. He only manages the business 50% of the time, which will mean that his salary of P15,000 will need to decrease by also 50% since he does not manage the business equally with his partner. The business has seen a downturn in the profit outcome and for the current financial...
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...Ralph’s Grocery and United Food and Commercial Workers Union The case that I chose for the week 6 critical thinking assignment concerns Ralph’s Grocery Company, located in California. It applies to this week’s material due to the fact that the case involves unlawful suspension and discharge of an employee, as reviewed by the National Labor Relations Board. Background In May 2011, Vittorio Razi was an employee at Ralph’s Grocery and was suspended and terminated after he refused to take a drug test without first consulting with his UFCW Local 324 representative. The company (Respondent) says that on the day in question, Razi’s behavior was in question, acting nervous, anxious, agitated, and slurred speech. After a couple managers discussed the...
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