...CASE EXAMINATION EmRen Publishing Incorporated MAY 2013 © 2014 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced in any form without the permission of the copyright holder. May 2013 Case Examination TABLE OF CONTENTS May 2013 Case Examination Page Case Question: Backgrounder ................................................................................... 1 Additional Information ..................................................................... 15 General Comments on Performance ....................................................... 30 Steps for Approaching Business and Corporate Strategy ........................ 41 Marker Assessment Guide ....................................................................... 48 Solution Notes for Markers....................................................................... 58 Sample Response – Successful Attempt #1 ............................................ 79 Sample Response – Successful Attempt #2 .......................................... 111 Sample Response – Unsuccessful Attempt ........................................... 152 May 2013 Case Examination May 2013 Case Examination Backgrounder The background information relating to the Case Examination (Backgrounder) is provided to candidates in advance of the examination date. The...
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...EARTHQUAKES IN 2013 Numerous earthquakes also rocked the world in 2013. Some of the most intense of these events include: a 7.7 magnitude temblor in Pakistan in September; a 7.1 magnitude quake in the Philippines in October; 6.4 and 7.7 magnitude events in Iran last April; and in China, a 6.6 magnitude quake in April and an M5.9 tremor in July. The largest deep earthquake ever recorded struck in May under the Sea of Okhotsk in the northwest Pacific Ocean. It measured an 8.3 magnitude at 378 miles below the surface. No notable damage was caused but the vibrations were felt over a wide area, including Moscow, Russia, which was 5,000 miles west of the occurrence. While some of the most potent temblors occurred over the rest of the world, the US also had its fair share of shaking. In January, a 7.5 magnitude earthquake was felt off the west coast of southeastern Alaska; in August, a 7.0 magnitude occurred in the Aleutian Islands of Alaska — several other quakes were felt around the world within the same time period as the Aleutians’ temblor; in March, a 4.7 magnitude quake rocked Arizona; and in May, a 5.7 magnitude event hit the Canyondam area. Earthquakes weren’t the only things shaking the ground in 2013. Other events detailed in the USGS report that rocked the earth include a fertilizer plant explosion in West, Texas, in April. It generated a 2.1 magnitude tremor that was felt in 36 different zip codes. The Chelyabinsk meteor explosion in Russia in February caused...
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...Our Honorable President Benigno S. Aquino III again delivered his 4th State of the Nation Address on Monday, July 22, 2013 as mandated by the Constitution. President Noynoy started to address the nation at exactly 4:03 in the afternoon in front of the joint Congressional session and other members of the 3 branches of government in Batasang Pambansa Complex. SONA this year were focused on the achievements of the government on his term such as approval of the Sin Tax Reform Law and “Responsible Parenthood Law” (RH Law), reforms in Education System (K-12), Pantawid Pamilyang Pilipino Program (4Ps), increase in number of TESDA graduates, increase in Philhealth enrolles from 62% to 81% and improved benefits, allocation of P6.2 billion for flood control in Metro Manila, completion of 9,377 housing units for Typhoon Sendong victims, 63% reduction in number of private armed groups, 21.4 increase in foreign tourist arrivals in 2012 and 7.8% GDP (Gross Domestic Product) growth during the first quarter of 2013. In his SONA, Aquino commended his cabinet members saying that his cabinet members are “sacrificing to help transform our nation”. He saluted DFA Secretary Alberto Del Rosario who led the repatriation of some 20,000 Filipinos from Libya. The whole SONA lasted for almost 2 hours. The President was applauded 90 times, stammered 35 times, and coughed 8 times, according to a radio report. I have noticed that the President failed to mention the Freedom of Information Bill, which...
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...Spring 2013 Assignment Ongoing Task: A. Use a news reporter to find headlines for each of the following lessons. Make sure that the headline is school appropriate, relevant to each lesson, and cited using MLA format. Lesson 1: Introduce the environment. Lesson 2: Identify the problem. Lesson 3: Identify the solutions. (What tools are available to perform the project?) Lesson 4: Evaluate the solutions. (If there are assumptions, what are they?) Lesson 5: Evaluate the ethical and social issues. (What ideas are compatible or incompatible with the problem and solutions?) Lesson 6: Propose the best solution. Lesson 7: Conclude your project experience. B. Write one paragraph for each of the above lessons. The lessons are directed to someone who has no experience in the field. Each lesson should be completed by the assigned due date. One Time Development: (This is a combination of the ongoing task.) A. In a term paper format (two+ pages), provide a formal proposal for the project analyzing the following (bring together all the lessons you worked on throughout the course): 1. The Problem 2. The Solutions Identified 3. The Solutions Evaluated 4. The Ethical and Social Issues 5. The Best Solution B. This paper will be traded with one assigned group member after receiving my feedback for editing improvements. Each student will read the assigned proposal, name 3 positive comments, ask...
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...Sequestration of 2013: Effects on Health Care Policy In the NIH, Medicare and CDC Written By Patricia Parrish Park University April 5, 2013 The largest concerns facing our president today are National healthcare reform and the budget. President Obama’s efforts over the past term have been caught at an impasse with a stale mate taking place between the political parties. As deadlines for budget cuts and proposals came and went without solution, certain budget tactics are put into place in order to control government spending. The most current tool is sequestering. Sequestration is a process of automatic, largely across-the-board spending reductions under which budgetary resources are permanently canceled to enforce certain budget policy goals (Spar, 2013). Because the health care system is such an immense part of the budget, healthcare will only come in second to the department of defense in the sizable amount of budget cuts (Levy, 2013). Many programs will be cut to include the National Institute of Health (NIH), Medicare, and the Center of Disease Control (CDC). The National Institute of Health’s budget is at $31 billion and will have to remove $1.5 billion from its funding. According to the NIH, this will slow scientific progress, delay clinical trials, and put a generation of young researchers at risk (Kaiser, 2013). Mikulski, senator of Maryland, fears that “the $1.5 billion cut at NIH will delay scientific projects, will make hundreds fewer research awards...
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...leadership. * The President hailed domination of Team PNoy senatorial bets in the 2013 elections. * He cited the Pantawid Pamilyang Pilipino Program (4Ps) and increase in number of TESDA graduates. * He said the conditional cash transfer (CCT) program will cover families with high school students, not just elementary pupils, starting next year. * Aquino mentioned DepEd secretary Armin Luistro, adding that classroom shortage will be addressed by the education department within the year. * The President said rice self-sufficiency and coconut intercropping, which will boost agricultural growth, are among the administration’s targets. There will be 434 sites for coconut intercropping. * Aquino mentioned Hacienda Luisita, saying determination of lots for beneficiaries started last week. * PhilHealth enrolees, he said, increased from 62% to 81%; benefits were also enhanced. * This year, multi-hazard zone mapping was finished while geohazard mapping of Metro Manila to be completed by next year. * The perennial problem of Metro Manila flooding has been addressed. P6.2 Billion has been allocated for flood control in Metro Manila. * 9,377 housing units have been completed for victims of Typhoon Sendong while 26,050 houses were built for policemen and soldiers in the second phase of the housing project. * Pension for AFP and PNP personnel is at P61 Billion for 2013. * Aquino calls for review and amendment of SSS pension fund scheme. He urged a...
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...Regular Holidays for 2013 are as follows: | | | New Year’s Day | January 1 (Tuesday) | Maundy Thursday | March 28 | Good Friday | March 29 | raw ng Kagitingan | April 9 (Tuesday) | Labor Day | May 1 (Wednesday) | Independence Day | June 12 (Wednesday) | National Heroes Day | August 26 (Last Monday of August) | Bonifacio Day | November 30 (Saturday) | Christmas Day | December 25 (Wednesday) | Rizal Day | December 30 (Monday) | | | | | Special (non-working) Days | | | Black Saturday | March 30 | Ninoy Aquino Day | August 21 (Wednesday) | All Saints Day | November 1 (Friday) | | | | | Additional special (non-working) days | | | December 24 (Tuesday) | | December 31 (Tuesday) | | | | | | Special Holiday (for all schools) | | | EDSA Revolution Anniversary | February 25 (Monday) | The proclamations declaring national holidays for the observance of Eid’l Fitr and Eidul Adha shall hereafter be issued after the approximate dates of the Islamic holidays have been determined in accordance with the Islamic calendar (Hijra) or the lunar calendar, or upon Islamic astronomical calculations, whichever is possible or convenient, the proclamation read. The National Commission on Muslim Filipinos (NCMF) shall inform the Office of the President on which day the holiday shall fall. The proclamation, signed by the President August 16, shall take effect immediately and the Department of Labor and...
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...Bay-Lakes Council 2013 Jamboree Contingent BayBay-Lakes Council, BSA / Attn: Mike Metivier / Post Office Box 267 / Appleton, WI 54912-0267 / (920) 734-5705 Coming Soon: Biographies of the Adult Leaders The Bay-Lakes Council initial Jamboree Contingent Board performed thorough background checks and conducted in depth interviews with panels of interviewers for each adult leader candidate for the 2013 National Jamboree at the Summit. The Bay-Lakes Council and BSA takes very seriously the responsibility of chaperoning youth on high adventure trips and the vetting process for the Jamboree was comprehensive. The Marketing / PR Committee of the Jamboree Contingent is currently completing a biography listing of all Jamboree Adult Leaders, Alternates and Advisors that will be made available to parents of youth participants either electronically or as a hard copy. Stay tuned ... Mailand’s Minute From Mike Mailand, BayLakes Council Jamboree Contingent Chief Volunteer Jamboree Participant Parents: Watch for Notices! In the months ahead parents / youth will be receiving reminders about responsibilities for the Jamboree. The Bay-Lakes Council Jamboree Contingent will forward specifics as soon as we receive them from national BSA / Summit Jamboree staff. Among things that will need to be addressed in the months ahead: Scheduling time off from work and/or other volunteer activities for the mandatory Contingent Meetings/Training and the Shakedown Weekend in 2013 (schedule will be coming...
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...VERDICT in ASSOCIATION WITH SAS HOW THE UK WILL SHOP: 2013 Introduction Welcome to our forecast for UK retail in 2013 UK retailing is set for another year of tough trading as the hoped for economic recovery is put back further and austerity continues to reign. This Verdict/SAS research shows those sectors and retail channels best placed to weather the storm, and those that will struggle and sets the scene for retail in 2013, highlighting the strategies, trends and innovations that will best ensure survival and aid growth. For more information contact: Cindy Etsell Industry Marketing Manager – Commercial SAS UK & Ireland Wittington House Henley Road Marlow SL7 2EB Tel:: +44 (0)1628 490 929 ■ Mobile 07918 724 381 cindy.etsell@suk.sas.com www.sas.com/uk Maureen Hinton Practice Leader UK Retail Verdict Research 119 Farringdon Road London EC1R 3DA Tel: +44(0) 207551 9423 maureenh@verdict.co.uk www.verdict.co.uk About SAS SAS is the leader in business analytics software and services, and the largest independent vendor in the business intelligence market. About Verdict Verdict Research is the leading authority on retailing. Its research and publications provide executives in a wide range of business sectors with unrivalled independent analysis of retail sectors & trends. SECTION ONE INTRODUCTION & SUMMARY UK retail in 2013 – summary of key points UK retail set to grow by 1.8% in 2013 to £300.7bn – the highest rate of growth since the recession began...
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...1 Budget 2013-2014 Speech of P. Chidambaram Minister of Finance February 28, 2013 Madam Speaker, I rise to present the Budget for the year 2013-14. 2. I recall my last tenure as Finance Minister and acknowledge with gratitude the splendid support that I received from all sections of the House as well as the people of India. Today, more than ever, I seek the same support as we navigate the Indian economy through a crisis that has enveloped the whole world and spared none. 3. I intend to keep my speech simple, straight forward and reasonably short. I. THE ECONOMY AND THE CHALLENGES 4. I shall begin by setting the context. Global economic growth slowed from 3.9 percent in 2011 to 3.2 percent in 2012. India is part of the global economy: our exports and imports amount to 43 percent of GDP and two-way external sector transactions have risen to 108 percent of GDP. We are not unaffected by what happens in the rest of the world and our economy too has slowed after 2010-11. In the current year, the CSO has estimated growth at 5 percent while the RBI has estimated growth at 5.5 percent. Whatever may be the final estimate, it will be below India’s potential growth rate of 8 percent. Getting back to that growth rate is the challenge that faces the country. 5. Let me say, however, there is no reason for gloom or pessimism. Even now, of the large countries of the world, only China and Indonesia are growing faster than India in 2012-13. And in 2013-14, if we grow at the rate projected...
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...CÔNG VIỆC VÒNG CHUNG KẾT CUỘC THI IRC 2013 Thời gian, địa điểm Thời gian: 7h30, Thứ 7 ngày 7/9/2013 Địa điểm: Hội trường B, lầu 2, số 36 Tôn Thất Đạm, Q.1, TP HCM Yêu cầu chung Các thành viên CLB tham gia buổi chung kết CÓ MẶT LÚC 6H30 NGÀY 7/9 Buổi chạy thử chương trình diễn ra vào lúc 16H NGÀY 6/9 Trang phục + Nam: Áo CLB, quần tây, đeo thẻ + huy hiệu, đóng thùng + Nữ: Áo CLB, váy, đeo thẻ + huy hiệu, đóng thùng CÔNG VIỆC NGƯỜI PHỤ TRÁCH - Hải Yến - Phương Thảo - Đỗ Thảo - Quỳnh Hân MÔ TẢ Đầu giờ: Đứng ở công ra vào để đón khách, các bạn sinh viên, dẫn khách đến đúng vị trí ngồi. Phân công 1 bạn xuống trệt. Sau khi đóng cửa, chương trình bắt đầu: CHÚ Ý + Phương Thảo: phụ trách chính về phần lễ tân, đảm bảo về giờ giấc, trang điểm cho mọi người. + Chiều 6/9: Lễ tân phải có mặt để chạy thử chương trình + Sáng thứ 7: Các bạn chú ý hoàn thành các công đoạn make up sớm, đúng 6h30 phải có mặt tại Hội trường. + Trang phục: Áo dài PG + Phương Thảo & Đỗ Thảo : Sẽ phụ với Hà Phương ở phía sau khán đài tiếp nước cho khách mời, khi đên phần trao giải, trao hoa. + Quỳnh Hân & Hải Yến: Vào phòng chờ, chăm sóc thí sinh. Thái Học Phước Thông Đầu giờ: Đứng ở cửa cùng PG, hướng dẫn khách và sinh viên vào chỗ ngồi. Phân công 1 bạn xuống trệt. Sau khi bắt đầu: Ngồi gần khu vực cửa để tiện chuẩn bị, hoặc lúc cần thiết cho công việc. Ngồi bàn check danh sách, phần này chị Ngọc sẽ hướng dẫn cụ thể sau Phải có mặt tại buổi chạy thử chương trình PB Ngồi bàn lễ tân ...
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...DIVISION OF HOSPITALITY, TOURISM AND CULINARY ARTS 2013 Academic Calendar 2013 Weeks Mondays DUAL DEGREES BH /BC/BE/BR 1 BH /BC/BE/BR 2 BH /BC/BE/BR 3 BH /BC/BE/BR 4 +BS 1 BH /BC/BE/BR 5 + BS 2 +Yr 2 BH /BC/BE/BR 6 + BS 3 +Yr 2 BH /BC/BE/BR 7 + BS 4 +Yr 2 BH /BC/BE/BR 8 + BS 5 +Yr 2 AD 3 AD 4 AD 5 FRANCHISE DIPS DH/DT/DC 39 DH/DC 40 DUAL DIPS DH/T/C 1 DH/T/C 2 DH/T/C 3 DH/T/C 4 DH/T/C 5 DH/T/C 6 CH 11 H S3 2 3 4 5 H 6 7 FE M IT/1 2 3 4 5 6 7 BE R H H 6/1 5/1 2 2 3 3 4 4 5 5 H H 6 6 7 7 8 8 9 9 10 10 FE FE H 6/1 2 3 4 5 6 R S5 2 7 8 9 10 FE R S6 S5 S4 S3 S2 S1 H 4 5 6 7 8 H 9 10 11 12 13 14/FE M/BE Jan W1 W2 7 Feb W4 21 Mar W9 W10 W11 W12 25 4 11 18 Apr W13 25 May 22 29 6 13 20 27 3 Jun 10 17 24 1 8 Jul W31 29 Aug W32 5 Sep W35 26 Oct W39 W40 W41 23 30 7 Nov W44 28 Dec W48 W49 25 2 W3 14 W5 28 W6 4 W7 11 W8 18 W14 1 W15 W16 W17 W18 W19 W20 W21 W22 W23 W24 W25 W26 W27 W28 W29 W30 8 15 15 22 W33 12 W34 19 W36 W37 W38 2 9 16 W42 W43 14 21 W45 4 W46 11 W47 18 W50 9 W51 16 W52 23 30 31 H H 1 1 H H 1 H 2 2 H H 2 H 3 3 H H 3 H 4 4 H H 4 H 5 5 H H 5 H 6 6 H H 6 H 7 7 H H 7 H 8 8 H H 8 H 9 9 H H 9 H 10 10 H H 10 H 11 11 H H 11 H 12 12 H H 12 R R R R R OR 13 S6 S5 S4 S3 S2 S1 14 2 2 2 2 2 2 15 3 3 3 3 3 3 SR 4 4 4 4 4 4 5 5 5 5 5 5 M 6 6 6 6 6 6 BE 7 7 7 7 7 7 SD 8 H H H H H 9/FT FT 8 8 8 8 8 9 9 9...
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...Use these links to rapidly review the document TABLE OF CONTENTS Index to Consolidated financial statements Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 20-F (Mark One) o REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended 30 June 2013 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR o SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number 001-35627 MANCHESTER UNITED plc (Exact name of Registrant as specified in its charter) Not Applicable (Translation of Company's name into English) Cayman Islands (Jurisdiction of incorporation or organization) Sir Matt Busby Way, Old Trafford, Manchester, England, M16 0RA (Address of principal executive offices) Edward Woodward Executive Vice Chairman Sir Matt Busby Way, Old Trafford, Manchester, England, M16 0RA Telephone No. 011 44 (0) 161 868 8000 E-mail: ir@manutd.co.uk (Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person) Securities registered or to be registered pursuant to Section 12(b) of the Act. Title of each class Class A ordinary shares, par value $0.0005 per share Name of each exchange on which registered New York Stock Exchange Securities...
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...When the term cancer comes to mind, the majority of people will have negative thoughts on the subject. The word alone is often accompanied with the similar mental images of a bald person lying on a hospital bed or a person dying. With so much of a negative connotation the word cancer has developed, it’s usually a tough topic to discuss. But in the medical field, cancer is never disregarded on any account. Despite the continuing cancer deaths, research has come a long way in understanding and treating cancer. I wanted to present on this topic for two reasons. One: I want to help people understand it better by answering common questions like “Why is there not a cure?”. And two: I want show where the fight against cancer stands now. So cancer, in definition, is group of diseases caused by an uncontrolled division of abnormal cells in a part of the body. It is a collective term for all malignant tumors that result from such a division of cells. Why can’t cancer be cured? The main reason is that cancer is not a disease, but hundreds of diseases, bundled under a common name. Some cancers are aggressive, some are not. Some cancers metastasize early, some late if at all. Some cancers are resistant to chemotherapy and radiation, some are sensitive. Another reason is in many cases, by the time a malignancy (cancer) is diagnosed, it has been growing in the body for many years, sometimes even decades. We discover it when it is large enough, or in the right place to cause symptoms. Recent...
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...The world we live in today is extremely technologically advanced. With the modern desktop came the internet. The internet changed the world forever in good and bad ways but there’s no doubt the pros outweigh the cons. People use the internet all over the world some every day some every minute. The internet is by far the greatest invention in the world because without the internet the world would be drastically different. Because of this innovation people thousands of miles away can see each other as if in the same room conversing, some people control their businesses with the internet, also people can connect to the World Wide Web and access any information they desire practically from anywhere in the world. The Internet is not synonymous with World Wide Web. The Internet is a massive network of networks, a networking infrastructure. It connects millions of computers together globally, forming a network in which any computer can communicate with any other computer as long as they are both connected to the Internet. It is a network of networks that consists of millions of private, public, academic, business, and government networks, of local to global scope, that are linked by a broad array of electronic, wireless and optical networking technologies. The Internet carries an extensive range of information resources and services, such as the inter-linked hypertext documents of the World Wide Web (WWW) and the infrastructure to support email. Originally in 1969 the Internet was...
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