...Abc Company Les Partain, manager of the training and development department for Gazelle Corporation, was 64 years old and had been with the firm for over 30 years. For the past 12 years he had served as Gazelle’s training and development manager and felt that he had been doing a good job. This belief was supported by the fact that during the last five years he had received excellent performance reports from his boss, LaConya Caesar, HR director. Six months before Les’s birthday, he and LaConya were enjoying a cup of coffee together. “Les,” said LaConya, “I know that you’re pleased with the progress our T&D section has made under your leadership. We’re really going to miss you when you retire this year. You’ll certainly live the good life because you’ll receive the maximum retirement benefits. If I can be of any assistance to you in developing the paperwork for your retirement, please let me know.” “Gee, LaConya,” said Les. “I really appreciate the good words, but I’ve never felt better in my life, and although our retirement plan is excellent, I figure that I have at least five more good years. There are many other things I would like to do for the department before I retire. I have some excellent employees, and we can get many things done within the next five years.” After finishing their coffee, both returned to their work. As LaConya left, she was thinking, “My gosh, I had no idea that character intended to hang on. The only reason I gave him those good performance...
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...ABC Company Keshia Tate Principles of Accounting II : ACC 206 Donald Morrison May 18, 2015 ABC is a manufacturing company that specifies in making cedar roofing and siding shingles. The company has annual revenue of about $1.2 Million, which is an increase at 25% from last year. Looking forward to the future the company has a goal of reaching $3 million in annual sales within the next three years. The owners has been trying to find additional products that can leverage the current ABC employee skillset as well as the manufacturing facilities. ABC Company has come to me with a task to perform an analysis with his new ideas on ways to increase profit. ABC Company wants to use some of the shingle scrap materials to build cedar dollhouses, which would help not to waste the material. This new idea would add additional raw materials and be more time-intensive to manufacture than the cedar shingles. This new product line will be able to leverage ABC’s existing manufacturing facilities as well as the current staff. Although this product line will require added expenses, it will provide additional revenue and gross profit to help reach the growth targets. Since the company is depending on me to help analyze how this product can be affordable. This will be an analysis of the company’s current financial findings and a risk profile in order to determine if this is a possible opportunity. A corporate risk profile helps a department or agency establish a direction for managing...
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...Les Partain, manager of the training and development department for Gazelle Corporation, was 64 years old and had been with the firm for over 30 years. For the past 12 years he had served as Gazelle’s training and development manager and felt that he had been doing a good job. This belief was supported by the fact that during the last five years he had received excellent performance reports from his boss, LaConya Caesar, HR director. Six months before Les’s birthday, he and LaConya were enjoying a cup of coffee together. “Les,” said LaConya, “I know that you’re pleased with the progress our T&D section has made under your leadership. We’re really going to miss you when you retire this year. You’ll certainly live the good life because you’ll receive the maximum retirement benefits. If I can be of any assistance to you in developing the paperwork for your retirement, please let me know.” “Gee, LaConya,” said Les. “I really appreciate the good words, but I’ve never felt better in my life, and although our retirement plan is excellent, I figure that I have at least five more good years. There are many other things I would like to do for the department before I retire. I have some excellent employees, and we can get many things done within the next five years.” After finishing their coffee, both returned to their work. As LaConya left, she was thinking, “My gosh, I had no idea that character intended to hang on. The only reason I gave him those good performance appraisals...
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...លំហាត់ TBD8. ដោះស្រាយចំណោទសេដ្ឋកិច្ចខាងក្រោមនេះ 1. រករំលើសអតិថិជន នៅត្រង់ថ្លៃ8$ ចំពោះអនុគមន៍ P= D(x)=20- 120x 2. រករំលើសអ្នកផលិត ចំពោះថ្លៃ20$ ចំពោះអនុគមន៍ P= S(x)=15000x2 3. រកលំនឹងថ្លៃរំលើសអតិថិជននិងរំលើសអ្នកផលិតនៅត្រង់ថ្លៃលំនឹងរបស់អនុគមន៍ទាំង ពីរខាងលើ។ 4. ដូចសំនួរទី3 ចំពោះ P =D(x)=80e-0.005x, P =S(x)=25e0.005xនិងចំពោះ P =D(x)=80e-0.001x, P =S(x)=30e0.001x 5. គណនាអាំងតេក្រាលខាងក្រាម a) 01x1+x2dx , b) x3(2x4+5)5dx, c) ex(ex+2)2dx d) e-xe-x+3dx , e) 03x(1+x2)2dx , f) (lnx)2xdx 6. រកអនុគមន៍ y= fx ដែលផ្ទៀងផ្ទាត់លក្ខខ័ណ្ឧនេះ dydx =9x2e3 និងf(0)=2 ចំលើយ: 1. រករំលើសអតិថិជននៅត្រង់P=8$ ចំពោះអនុគមន៍ P =D(x)=20 - 120x 8= 20 -120x => 120x=12 => x = 240 យើងបាន រំលើសអតិថិជនគឺ CS = 0240Dxdx-px = 024020- 120xdx-1920 = (20x-120× x22) = (20 × 240 -240240)-1920 CS = 1440CS = 1440 = 4800 – 1440 – 1920 CS = 1440 2. រករំលើសអ្នកផលិតចំពោះថ្លៃ P = 20$ P = S(x) = 15000x2 បើ P = 20$ យើងអាចរកបានបរិមាណលំនឹងទីផ្សារ តាមសមីការគឺ 20 = 15000x2→ x2= 100,000 → x=±316.22 នៅត្រង់ចំនុចលំនឹងទីផ្សារអ្នកផលិតបានចំនេញដែលត្រូវ គណនាតាមរូបមន្ត PS = Px-0xs(x)dx = 20 × 316 -0316x25000dx = 6320 -(15000× x33)0316 = 6320 -316315000 = 6320 – 2103,63 = 4216,37 ដូចនេះ រំលើសអ្នកផលិតស្មើនឹង $4216,37 y ១- ឧបមាថា xឆ្នាំពីបច្ចុប្បន្ននេះតទៅ គំរោងវិនិយោគទី១ បង្កើតអត្រាប្រាក់ចំនេញ R1= 100+x2$ ក្នុងមួយឆ្នាំ និងគំរោងទី២...
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...Individual: Communication Paper Suzanne Beal BCOM/230 October 08, 2012 Hank Parisi First I want to take this opportunity to welcome you to ABC Accounting, Inc. I am very confident that you will follow in my footsteps to lead this team to success. I want to take this time and give you a few words of wisdom that I have acquired through the years to help you make this transition go as smoothly as possible. Your main responsibility here at ABC Accounting is to maintain a cohesive working team. One of the more challenging responsibilities will be introducing new employees to the team members. Here are some of the barriers that you could encounter and some suggestions for some possible solutions. One of the most common barriers that you will come across is what I call the no it all’s. On occasion you have someone join the team who thinks they have the answers to everything. You need to be careful with this because you do not want to deter them from sharing their thoughts neither do you want them to steal the show. Always allow them the chance to give their input because sometimes their ideas are a welcomed change. Another barrier that you may come across is personality clashes. This can be tricky because you do not want to look as though you are taking sides so give each person a chance to speak and see if you can work out the differences together. You may also encounter those who are reserved and just listen without giving input...
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...754 • Case 24 • ABC Chemical Company Goes Global The ongoing economic recession in Japan will continue to erode consumer purchasing power and confidence; luxury goods will suffer as consumers move toward cheaper products. This is already becoming evident: consumption of cognac and premium whisky is declining in Japan. Since TWO DOGS was launched in 1998, there has been massive growth in the sales volume of cheaper products, such as ‘‘Can Chu-Hi’’ and ‘‘Hyoketsu Chu-Hi’’. These locally made Japanese brands are, in convenience stores, almost half the price of fully imported TWO DOGS. DISCUSSION QUESTIONS 1. Should TWO DOGS maintain its premium price and thus risk losing volume growth to cheaper products during the recession? 2. What effect would lowering its price have on its brand positioning? 3. Would lowering its price require TWO DOGS to change to a licensing strategy? If so, should local production be in Japan? Or in nearby Asian countries with lower manufacturing costs, such as China or Thailand? 4. What other options does TWO DOGS have? Could the company change to a multi-brand strategy by introducing a new brand targeting the low-end segment? C ASE 24 ABC CHEMICAL COMPANY GOES GLOBAL Driven by competitive pressures, and the attractiveness of the industry’s fastest growing market in the world, a U.S.-based chemical manufacturer, ABC Chemical Company (name changed to maintain confidentiality) considered expansion into Asia, specifically, China. William Smith is...
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...A Case Study of ABC Company COMM/215 Essentials of College Writing 8 May 2014 A Case Study of ABC Company What follows below is an analysis of the ABC Company’s hiring and training practices. In reviewing the events as described, many issues have surfaced regarding the assigned recruiter, Carl Robins and the human resources and training practices of the ABC Company. There are numerous examples of disorganization, lack of following through and areas of overlapping responsibilities, requiring a possible reorganization of the business itself. Although the Case Study does not specify, for the purposes of analysis it is assumed that there are separate Human Resources and Training Departments within the company, for, in today's business world, it would be difficult to imagine a company structure that did not include these two key departments. Initially, there appears to be a definite lack of coordination, planning and follow-through of the newly hired recruiter, Carl Robins. There are many incidents that demonstrate his lack of follow-through in the entire hiring and training processes. Many questions arise that deserve to be asked and examined. For example, 1) Why did he not immediately follow-through with the newly hired employees to ensure all required paperwork was properly and timely completed? 2) Did he assume that the Human Resource Department or Monica, the Operations Supervisor would follow-through with the scheduling of drug testing, physicals, etc. of those...
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...Costco Wholesale Corporation Costco Wholesale Corporation - Financial and Strategic Analysis Review Reference Code: GDRT28577FSA Publication Date: 10-Oct-2014 Company Snapshot Company Overview Key Information Costco Wholesale Corporation (Costco) is membership warehouses chain operator. The company's product portfolio includes sundries, hardlines, food, softlines, fresh food and ancillary. It offers two types of memberships, namely, business and gold star to its customers. Costco operates gasoline stations in the US and Canada. Costco offers its products online through websites including costco.com in the US and costco.ca in Canada. The company carries out the manufacture of products through Costco Wholesale Industries and operates about 663 warehouses. Geographically, the company operates in various countries including Taiwan, Korea, Mexico, Australia, the UK, Canada and Japan. Costco Wholesale Corporation, Key Information Web Address www.costco.com Financial year-end September Number of Employees 103,000 NASD COST Source : GlobalData Key Ratios Costco Wholesale Corporation, Key Ratios P/E 27.81 EV/EBITDA 18.25 Return on Equity (%) 18.82 SWOT Analysis Debt/Equity 0.48 Costco Wholesale Corporation, SWOT Analysis Strengths Weaknesses Operating profit margin (%) 2.90 Diverse Product Mix Dividend Yield 0.01 Dependence on the North American Market Value-Added Services Note: Above ratios...
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...TUGAS AKHIR Pengantar Manajemen Operasi Pengelolaan Persedian PT. Kaliraya Sari Oleh: Elsy Shafira Anindya Hilmia Andi Paliwangi Putri Lulanti Rafiina Andi Rahma Izza Rabbani (1206266271) (1206213920) (1206213933) (1206254896) (1206266952) Fakultas Ekonomi Universitas Indonesia 2014 KATA PENGANTAR Puji syukur penulis ucapkan kehadirat Tuhan Yang Maha Esa, yang telah memberikan kemudahan dan kelancaran bagi kami dalam menyusun makalah Mata Kuliah Pengantar Manajemen Operasi ini. Penulisan makalah ini tidak dapat diselesaikan sebagaimana mestinya tanpa dukungan dan kerjasama berbagai pihak. Penulis mengucapkan terima kasih kepada berbagai pihak yang telah membantu dalam penyelesaiaan makalah ini, yaitu: 1. Rizqiah Insanita S.T., M.M. sebagai Dosen Pengantar Manajemen Operasi yang telah memberi banyak masukan, saran dan kritik pada penulis dalam menyusun makalah ini. 2. Rekan-rekan kelas Pengantar Manajemen Operasi yang telah bekerjasama dalam memberikan informasi yang dapat penulis tambahkan dalam makalah ini. 3. Orang tua dan keluarga yang mendukung secara materi dan spiritual agar penulis mendapat kelancaran dan kemudahan dalam bekerja, serta 4. Semua pihak yang telah mendukung penulis, yang tidak dapat penulisi sebutkan satu persatu. Akhirnya, penulis menyadari bahwa makalah ini tidak lepas dari kekurangan dan kesalahan. Penulis memohon maaf serta meminta kritik dan saran agar di masa yang akan datang penulis dapat lebih menyajikan makalah yang baik. Depok...
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...decision to close ABC shops (Battersby 2015) on the basis of strategic evaluation of both external and internal environment by applying analytical tools. The possible outcomes of this action will be critically assessed. Analysis 1. External As reported by Owens (2015), the main consideration of management is the disappointing profitability of ABC shop. Macro environment is evaluated by applying PEST and Porter’s Five Forces framework introduced by Jones (2015). PEST Political: Compared with industry-level, ABC group is facing more significant political impact at company specific level. On the one hand, the state-owned ABC benefits from large government funding as it enables ABC to carry out robust long-term strategy with clear income forecast. As discussed by McNair and Swift (2014), ABC has been acknowledged as producing good-quality news to serve public interest. On the other hand, being public means ABC suffers more political tension than private media. Especially when the Australia government announced to cut ABC funding by $ 254 million despite promising not to before the election (Hutchinson 2015), currently ABC is confronted with big challenge of delivering consistent service with less budget, keeping good relationship with successive government while remaining political-neutral in broadcasting, reminding people of its achievements and promoting public image to weather the storm. Overall, cutting funding gives ABC a hard time and enforces the company to become more...
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...Analysis of Working Papers of ABC Company Upword Accounting, LLC, in response to concerns regarding requests for information within the working papers, has prepared details to address questions pertaining to the following specific elements: • Adjusting lower cost of market inventory on valuation • Capitalizing interest on building construction • Recording gain or loss on asset disposal • Adjusting goodwill for impairment The details will incorporate the reason behind why the element was established, the impact on financial reporting, current and future implications on the element, we will review each of these elements individually. Adjust lower cost of market inventory on valuation Adjusting lower cost of market inventory on valuation is a requirement of Generally Accepted Accounting Principles in the United States that inventory be recorded a the lower of either the cost to produce it, the cost to repurchase it or the market value of the inventory (www.investopedia). The lower of cost and market method has two boundaries on the valuation of inventories. The first is the inventory ceiling, which requires that inventory must be reported no higher than the net realizable value less expenses. The second boundary is the inventory floor, which required that inventory value be reported at no lower than the net realizable value plus normally attainable profit. The rule of lower of cost or market is intended to provide a means...
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...MIS-502, Fall-2015. NBA: Competing on Global Delivery with Akamai OS Streaming 1. Why is it important that all fans in the world have the same experience? A. It is very important that all fans in the world have the same experience to avoid the feeling of exclusion from the non- American fans. Akamai Company should maintain its website in an efficient manner which includes less streaming in video, RSS feeds etc. The NBA has real assets to expend itself around the world because, it contains numerous other countries players. Fans would be able to view whatever they want by using Akamai website with NBA. 2. Why is it important that individual franchise owners can build, manage, and distribute on the NBA platform their own content? A. Each team has its own franchise. Each team has to build its own image to become more powerful in franchise market. It is important that franchise owners are able to distribute the content, and publish the live events. Individual franchise owners will also able to gain exposure for their franchise with fans as well as business partners. The franchise owner is able to have access to a segment of the population that the NBA can’t reach. 3. Using the competitive forces model illustrated in Figure 2.3 of the text, analyze the NBA’s market situation. How does the use of Akamai help the NBA compete in this market? A. According to figure 2.3, there are five competitive forces which explained the E-commerce sway industry structure...
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...Roll No. Serial No. of Q. C. A. B. ≤¡ÈJ …ÂX‡Rπ› ‚¢zW : 58 ] Total No. of Questions : 58 ] [ ≤¡ÈJ ÆÂÈÈåX∆ …ÂÏ¡π› ‚¢zW : 40 [ Total No. of Printed Pages : 40 81-E Code No. : 81-E ‚¢xË∆ ‚¢zW : ê·ÂŒÈ : πÂä∆ Subject : MATHEMATICS (ߢÇYË·˜Ô ü˘Ê·Ê¢∆¬ / English Version ) [ Date : 08 04. 2013 [ Time : 9-30 A.M. to 12-45 P.M. [ Max. Marks : 100 å»Ê¢∑ : 08. 04. 2013 ] ‚ÂÆÂÈŒÈ : üúπB 9-30 ࢫ ÆÂÈ«˘ÊW„ÂR 12-45 ¬ÂÕ¬π ] …¬ÂÆÂ⁄ÕÂå˘ •¢∑π›ÂÈ : 100 ] FOR OFFICE USE ONLY Q. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Marks Q. No. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Marks Q. No. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. Marks Q. No. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. Marks Q. No. 53. 54. 55. 56. 57. 58. Marks × × × × × × × Total Marks Total Marks in words 1. 2. Grand Total ✓ ✓ Signature of Evaluators Registration No. ✓ Signature of the Deputy Chief ✓ Signature of the Room Invigilator ✒ 912130 [ Turn over 81-E General Instructions : i) ii) 2 The Question-cum-Answer Booklet consists of objective and subjective types of questions having 58 questions. Space has been provided against each objective type question. You have to choose the correct choice and write the complete answer along with its alphabet in the space provided. For subjective type questions enough space for each question has been provided. You have to answer the questions in the space. Follow the instructions...
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...MEMORANDUM TO: Company CEO FROM: Accounting SUBJECT: Reporting of Pension Plan in acquisition of Company ABC DATE: June 11, 2013 In the acquisition of Company ABC, many factors must be considered, including the acquisition of the company’s pension plans and the addition of two segments. After careful analysis, the two operating segments have caused a loss to the company and must be eliminated. This memo will outline the reporting procedures for the pension plans and the necessary steps that must be taken to eliminate the segments. Defined Contribution Plan One of the most frequently encountered and widely used pension plans is the defined benefit plan. Under this plan, the employer is required to contribute a pre-determined amount of the employee’s salary to this pension plan. The amount of benefits paid out at the onset of retirement are not guaranteed and “are determined by the return earned on the invested pension funds during the investment period” (Schroeder, Clark, & Cathey, 2011). Employees also have the option of designating where their funds are invested, whether it be in stocks or in fixed-income securities. The defined contribution plan has become popular among employers due to no risk on behalf of the employer and the ease of reporting. Variations of the plan include: thrift plans, savings plans, 401(k) plans, profit-sharing plans, and incentive savings plans. Because of its simplicity in reporting, the defined contribution plan...
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...Propaganda and lies in American news outlets What is propaganda? How is propaganda perpetrated through the media and especially in media broadcasting American news? Propaganda is some sort of action based on communication that is made purposely for the intention of influencing opinion as well as the thinking of a specific community so that conflict or disagreements may arise. In most cases propaganda happens through media since it’s the most common place where individuals pay attention to and it normally end up influencing the opinions of so many people. A very good example is how the news outlets in America spread lies and propaganda based on some of the most crucial situations with the aim of protecting specific famous individuals (Fawcett 2007). This paper will show and analyze presence of propaganda in some of the major news outlets in America, the reasons they do this as well as what the opinion of the public. For so many years almost all the news outlets in America have been on the fore front spreading lies and propaganda. Some of the executives, senior producers and the executive producers know what the media is doing and it is under their consent that such this happens. They are involved in all the activities of the news outlets and because they tend to be biased, they use the media to spread lies and propaganda in the American news outlets. (endthelie.com) This has led to so many Americans questioning the integrity and reliability of these news outlets as much as they...
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