...SUMMARY OF CHAPTER 9 BUDGET PREPARATION Nature of Budget Budgets are an important tool for effective short-term planning and control in organization. An Operating Budget usually covers one year and states the revenue and expenses planned for that year. It has certain characteristics like: * A budget estimates the profit potential of the business unit. * It is stated in monetary terms, although the monetary amounts may be backed by the non-monetary items like units produce and sold. * It generally covers a period of one year except the seasonal businesses. * It is a management commitment that managers agree to accept responsibility for attaining the budgeted objectives. * The budget proposal is reviewed and approved by an authority higher than the person preparing the budgets. * Once approved the budgets can be changed only under specified conditions. * Periodically, actual financial performance is compared to budget, and variances are analyzed and explained. * The budget is different from strategic planning and forecasting. Uses of Budget Preparation of an operating budget has four principal purposes. 1. Fine Tuning the Strategic Plan: * The strategic plan of the last year can help the managers in preparation of the budgets. * And budget preparation also provides an opportunity to make decisions that will improve performance before a commitment is made. 2. Coordination: * Every responsibility center manager participates...
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...Trueblood Case 9-2: Pharmagen 1.State the issue at hand. (Typically this is merely the question you are asked at the end of the case.) How to account for the funding of the R&D and royalty payments 2.State the fact pattern. BRIEFLY present the relevant facts. (Bullet points can be very useful here.) (This can be a challenge, given that some Trueblood cases are only a few paragraphs long, it can be hard to further summarize them.) •Pharmagen entered into a funding agreement with Company XYZ, an unrelated third-party private equity investor (PEI) •Pharmagen will receive $500 million from PEI for R&D costs associated with drug X •The funding is to be used solely for the development of X and may not be used for any other purposes •The funding is non-refundable and Pharmagen is not necessarily required to complete the development – “best efforts” arrangement •Pharmagen estimates $1 billion in total R&D costs over 3 years •Pharmagen retains the intellectual property rights of X •There are no other agreements that have been executed between Pharmagen and PEI •Pharmagen estimates it will take 3 years to complete drug X from the execution of the agreement •The PEI will contribute funds to the development of X and is entitled to receive future royalties from Pharmagen in return oThe PEI will receive royalties associated with future revenues of X (if/when it has been successfully developed) oThe PEI will also receive future royalties associated with an existing commercialized drug for...
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...Week 9 Case Analysis 2 Demetrius Sanders Dr. Golabek HRMG 5000 Webster University Week 9 Case Analysis 2 Paul was faced with a large task before leaving Utiliscan, and many of those issues came because of the morale in the employees. Most of the employees loved what they did, most loved the company they worked for, and then there were those that wanted change immediately. So Paul did what any Director of HR that loved what they did, he sought on the employees and gave them the opportunity to voice their concerns, and even voice their appreciations. With this survey comes the need to seek change and of course we know that with change comes expenses. In addition to performing interviews when employees leave to determine why they are leaving, this survey Paul created is what is known as a stay interview. This allowed Paul the ability to see why long time employees are still there and what it will take to keep them there. Looking over the survey and the results of the survey, and having to determine where the major needs are, and how to manage the cost of expenses. So looking at the areas listed, the most expensive of the list would have to start out with the attempt to improve benefits available to all employees. Yearly employee benefits increase and with organizations trying hard to find and retain the best of the best. With employees feeling certain ways about the organization can damper the morale. So with 44% of your employees says they aren’t happy...
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...Business Law Unit 9 Assignment 2 the Case Tammy Julian Kaplan University Business Law LS311 Prof. Starcher November 17, 2013 Business Law Assignment 2 the Case The case of the Langley Brothers, Inc., exempt securities are in question, The Langley Brothers decide to sell no par common stock worth $ 1 million dollars to the public. The stock will only be sold in the state of Kansas. Joseph Langley says that the offering does not need to be registered with the Securities and Exchange Commission. His brother, Harry disagrees. According to the Securities Act of 1933 there are a number of specific securities that are exempt to registration but they must meet certain criteria. These criteria are the securities (1) must be government issued, (2) bank and financial institution securities, (3) short-term notes and drafts, (4) securities of nonprofit, education and charitable organizations, (5) securities issued by common carriers, (6) insurance issued by a state-regulated insurance company, (7) securities issued in a corporate reorganization in which one security is traded for another. (8) Securities issued in stock dividends and stock splits (Miller & Jentz. 8th Ed., 2010 p. 568). The stock that is being sold in this case does not meet any of the criteria. The one criteria that this stock does meet is the intrastate offering Rule 147. Rule 147 states that intrastate transactions involving purely local offerings are exempt transactions (miller & Jentz. 8th Ed...
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...statement [pic] 1. void main() 2. { 3. int a=5,b=6,c; 4. c = a + b ; 5. if (c==11) 6. printf("Execute me 1"); 7. printf("Execute me 2"); 8. } 9. Output : 10. Execute me 1 ////////////////////////////////////////////////////////////// Else-if Ladder in C : Decision Making [pic] 11:11 AM [pic] Admin [pic] 1 comment If Else Ladder / Else-If Clause Syntax of Else-If Ladder : view plainprint? 1. #include 2. if(expression1) 3. statement1; 4. else if(expression2) 5. statement2; 6. else if(expression3) 7. statement3; 8. else 9. statement4; [pic] Explanation : • Conditions are evaluated from Top to Bottom • As soon as TRUE expression is found the statement associated with it is executed and rest of the ladder isBypassed Flowchart : [pic] Sample Example : To find the Grade of the Student) view plainprint? 1. if (marks >= 67 ) 2. printf("Distinction"); 3. else if (marks >=60) 4. printf("First Class"); 5. else if (marks >=55) 6. printf("Higher Second Class"); 7. else if (marks >=50) 8. printf("Second Class"); 9. else if (marks >=40) 10. printf("Pass Class"); 11. else 12. printf("Fail"); ///////////////////////////////////////////////////////////////// If – else statement [pic] 1. void main() 2. { 3. int marks=50; 4. if(marks>=40) ...
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...1. the forgotten group member case study www.scribd.com/doc/.../the-forgotten-group-member-case-study You +1'd this publicly. Undo Sep 19, 2011 – ► 2. Online Cases - Wiley www.wiley.com/college/man/schermerhorn332879/.../frame00.htmCached You +1'd this publicly. Undo 10+ items – Online Cases are updated versions of the textbook case studies ... * • Sun Microsystems – Ch. 2 High Performance Organizations – Human resource ... * • Harley Davidson – Ch. 3 Global Dimensions – Leading; corporate culture ... * • Steinway Piano – Ch. 9 The Nature of Groups – Job design; quality; innovation ... 3. Case 9 The Forgotten Group Member Essay, Case 9 The ... - Essays essaysbank.com/search/Case+9...Forgotten+Group+Member/9Cached You +1'd this publicly. Undo 250.000 FREE Case 9 The Forgotten Group Member Papers & Case 9 The Forgotten Group Member Essays at ... Case Study Of Carnival Corporation, 6 / 1450 ... 4. Case 9 The Forgotten Group Member Essay, Case 9 The Forgotten ... essaysbank.com/search/Case+9++The+Forgotten+Group+MemberCached You +1'd this publicly. Undo 200+ items – 250.000 FREE Case 9 The Forgotten Group Member Papers & Case ... * • Case 9 ? The Forgotten Group Member – 2 / 526 * • A leader or member of the group – 1 / 223 * • Journal Entry Of A Subordinate Group Member – 3 / 796 Show more results from essaysbank.com 5. Free Reports on You Have Forgotten Yourself And That | 91 through ... www.essaydepot...
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... Instant Download ACC 563 Week 1 Homework o Chapter 1: Case-1-4, and Case 1-6 ACC 563 Week 2 Homework o Chapter 2: Case 2-2, Case 2-4, and Case 2-6 o Chapter 3: Case 3-2, Case 3-5, and Case 3-6 ACC 563 Week 3 Homework o Chapter 4: Case 4-3, Case 4-5, and Case 4-7 o Chapter 5: Case 5-4, Case 5-7, and Case 5-8 ACC 563 Week 4 Homework o Chapter 6: Case 6-4, Case 6-6, and Case 6-7 o Chapter 7: Case 7-2, Case 7-6, and Case 7-7 ACC 563 Week 5 Homework o Chapter 8: Case 8-2, 8-5, and 8-10 ACC 563 Week 6 Homework o Chapter 9: Case 9-3, Case 9-6, and Case 9-9 o Chapter 10: Case 10-4, Case 10-6, and Case 10-7 ACC 563 Week 7 Homework o Chapter 11: Case 11-2, Case 11-4, and Case 11-6 o Chapter 12: Case 12-3, Case 12-5, and Case 12-7 ACC 563 Week 8 Homework o Chapter 13: Case 13-3, Case 13-6, and Case 13-8 o Chapter 14: Case 14-3, Case 14-4, and Case 14-6 ACC 563 Week 9 Homework o Chapter 15: Case 15-1, Case 15-6, and Case 15-9 o Chapter 16: Case 16-2, Case 16-6, and Case 16-8 ACC 563 Week 10 Homework o Chapter 17: Case 17-2, Case 17-5, and Case 17-8 ACC 563 Week 1 Homework Problems ACC 563 Week 2 Homework Problems ACC 563 Week 3 Homework Problems ACC 563 Week 4 Homework Problems ACC 563 Week 6 Homework Problems ACC 563 Week 7 Homework Problems ACC 563 Week 8 Homework Problems ACC 563 Week 9 Homework Problems ACC 563 Week 10 Homework Problems ACC 563...
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...day| ||1New Year’s Day|2|3|4|5| 6|7|8|9|10|11|12| 13|14|15|16|17|18|19| 20|21|22|23|24|25|26| 27|28|29|30|31||| February 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| |||||1|2| 3|4|5|6|7|8|9| 10|11|12|13|14|15|16| 17|18|19|20|21|22|23| 24|25|26|27|28||| March 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| |||||1|2| 3|4|5|6|7|8|9| 10|11|12|13|14|15|16| 17|18|19|20|21|22|23| 24|25|26|27|28|29Good Friday|30| 31||||||| April 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| |1|2|3|4|5|6| 7|8|9|10|11|12|13| 14|15|16|17|18|19|20| 21|22|23|24|25|26|27| 28|29|30||||| May 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| |||1|2|3|4| 5|6|7|8|9|10|11| 12Mother’s Day|13|14|15|16|17|18| 19|20|21|22|23|24|25| 26|27|28|29|30|31|| June 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| ||||||1| 2|3|4|5|6|7|8| 9|10|11|12|13|14|15| 16Father’s Day|17|18|19|20|21|22| 23|24|25|26|27|28|29| 30||||||| July 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| |1|2|3|4|5|6| 7|8|9|10|11|12|13| 14|15|16|17|18|19|20| 21|22|23|24|25|26|27| 28|29|30|31|||| August 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| ||||1|2|3| 4|5|6|7|8|9|10| 11|12|13|14|15|16|17| 18|19|20|21|22|23|24| 25|26|27|28|29|30|31| September 2013| Sunday|Monday|Tuesday|Wednesday|Thursday|Friday|Saturday| 1|2|3-Team work plans due|4|5-Quiz...
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...students have to make presentation on Cases by analyzing them on different parameters (qualitative information and quantitative data) & solve them logically. Identify the course of action that management might take by keeping in mind the objectives of the organization. 2. Objectives of Activity:- • To solve the cases by analyzing them on internal & external environment of the company / situation in given case. • To provide solutions that assist organizations in managing the vast quantities of unstructured information that drive their businesses to profit by minimizing processing costs, ensuring legislative and regulatory compliance and providing security and accountability of information. 3. What is required to be done & how:- • Student has to choose 9 cases individually of their choice. To choose the case they might also refer case study books, journals in our library & from Ebsco too. • Students are expected to choose the cases from their respective specialization but there is no compulsion to it. Moreover the student has the freedom to choose cases relating to companies he / she wants to join after semester examination. • Out of these 9 cases student has to give presentation on 4 cases while forming a group with one more student i.e. group of two students would be formed (which they can form by themselves). Out of the 18 cases selected by the two students in a group, each group has to present 4 cases (2 cases individually) using power point...
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...square footage of test case #1, #2, and #3. c. The program will use up to a maximum of four rooms in the house. d. The four rooms will be rectangular in shape. 2. Analysis: e. I will now identify the inputs and outputs required to meet our specifications. f. The house has three rooms; this will require six total inputs, and three total outputs. Inputs equal “Length” x “Width” for each room. g. Each input will have a distinguished name. Input names are prescribed below. “Length x Width” = Expected Output in square feet. Test Case #1 i. Length of room #1. “LRM 1” = 10. ii. Width of room #1. “WRM 1” = 14. iii. Length of room #2. “LRM 2” = 9. iv. Width of room #2. “WRM 2” = 10. v. Length of room #3. “LRM 3” = 12. vi. Width of room #3. “WRM 3” = 12. Test Case #2 vii. Length of room #1. “LRM 1” = 8. viii. Width of room #1. “WRM 1” = 12. ix. Length of room #2. “LRM 2” = 6. x. Width of room #2. “WRM 2” = 8. xi. Length of room #3. “LRM 3” = 10. xii. Width of room #3. “WRM 3” = 10. Test Case #3 xiii. Length of room #1. “LRM 1” = 12. xiv. Width of room #1. “WRM 1” = 16. xv. Length of room #2. “LRM 2” = 7. xvi. Width of room #2. “WRM 2” = 10. xvii. Length of room #3. “LRM 3” = 9. xviii. Width of room #3. “WRM 3” = 9. 3. Test Plan: h. Test Case # ...
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...Saunders, C.S, Managing and Using Information Systems, Wiley, 2006 (3nd edition) 2. A package of Harvard Business School Case Studies Additional Readings and Cases: Class handouts as needed. Course Description and Goals This course is designed to provide the current and future managers with understanding and appreciation of the issues that are related to the organization’s information technology assets. The course is not to educate technical specialists, rather, it is to give students a managerial perspective on the use of, design of, and evaluations of information systems that exist in organizations today. The objective of this course is to prepare students to manage information services in both today’s and tomorrow’s environment with its managerial, social, political, ethical and global issues. Conduct of the Course All students are expected to read the assigned materials (text, end-of-chapter discussion board questions (DBQ) and Harvard Business School case studies- HBC) before coming to the class. Some days we will discuss the materials in the text book. You are expected to be prepared to actively participate in this discussion, answering questions such as “What are the issues involved in ...?”, “What do the authors mean by ...?”, and “Give an example of...?” The second use of class time will be group presentation on the selected cases from the case study package. You will be assigned a group and lead the discussion for this activity. Those...
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...capital, and capital structure. The pedagogical approach used is a mixture of lectures and case examples. Cases are often used as a vehicle for discussing the complexities of real-world financial problems. To benefit most from this method of teaching, you will want to come prepared to discuss the cases in detail. By the end of the semester, students should be able to: (1) describe essential characteristics of the finance profession and institutions, (2) be conversant in basic financial jargon, (3) value paper assets (stocks and bonds) and tangible assets (capital budgeting) using the tools of time value of money, including NPV and IRR, (4) explain the various sources of financing, their associated costs, and their advantages and disadvantages, (5) calculate and use financial statements and ratios to analyze a business and create and use pro forma statements for planning and decision-making purposes, (6) appreciate the complexities international business, and (7) demonstrate team skills by actively participating in group written cases. Course Materials Text: Background readings and problem sets are from Ross, Westerfield and Jordan (RWJ), Fundamentals of Corporate Finance, 9th Alternate Edition, Richard D. Irwin, Inc., 2010 (ISBN 978-0-07-724612-9). You will sometimes find that the readings are not necessarily highly correlated with the cases. This is because the cases tend to bring together many aspects of finance at once. Be patient, the concepts will gradually...
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...special accommodation need only make such a request before the end of the second week of class. Please call the Associate VP for Student Support- 872-3178. My intention is to honor all legitimate requests. The deadline is necessary to allow sufficient time for a meaningful solution. Exceptional circumstances will also be considered at any time during the semester. Student Evaluation: Tests – 2 tests (mid-term and final- 100 pts each) 200 pts Cases: 6 total cases Group Cases: You are leader- 1@ 50 pts 50 pts You are group member- 2@25 pts 50 pts Individual Cases- 3 @ 33.33 pts 100 pts Total Points 400 pts Textbooks: Arens, Elder and , Auditing & Assurance Services: An Integrated Approach 15th ed., Prentice-Hall, 2014 Trussel, John M. and Frazer, J. Douglas The Lakeside Company: Case Studies in Auditing, 12th edition, Prentice-Hall , 2012 Student Learning Objectives- The student will be able to: 1. incorporate professional standards into case analyses and essay responses. 2. perform as a group leader and as a group member to organize work and present it in a professional manner. 3. develop solutions in light of both general business ethics and the AICPA Professional Code of Conduct. 4. demonstrate facility with basic audit steps and the documentation of such work. 5. demonstrate how...
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...CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-9-assignment-3-revised-issue-part-1/ Contact us at: SUPPORT@ACTIVITYMODE.COM CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 CRJ 320 WK 9 Assignment 3 - Revised Issue Part 1 with Criminal Investigation Issue Part 2 Refer to the Overview of Research Assignments. Write a four to five (4-5) page paper in which you: 1. Make revisions to Assignment 1 based on your professor’s feedback. 2. Evaluate the importance and impact of at least three (3) court cases and / or Constitutional amendments that pertain to your research proposal. (Note: These court cases and / or Constitutional amendments should be from those highlighted in the historical section of Assignment 2.) 3. Recommend at least three (3) methods and / or techniques that law enforcement professionals can implement to improve their effectiveness in this area. 4. Support your views with at least three (3) relevant and credible references, documented according to the latest edition of APA. (Note: These references may be from those annotated in Assignment 1 and may include additional references.) Activity mode aims to provide quality study notes and tutorials to the students of CRJ 320 WK 9 Assignment 3 Revised Issue Part 1 in order to ace their studies. CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-9-assignment-3-revised-issue-part-1/ ...
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.....................................................................................6 kpmg ....................................................................................................................................7 2.1 2013kpmg ..................................................................................................................7 2.2 verbal ...............................................................................................8 2.3 Oct.13.2013. KPMG .............................................................................................................................8 2.4 ........................................................................................................................................9 2.5 10.12KPMG ........................................................................................................................................10 2.6 10.15 ............................................................................................................10 2.7 KPMG12 GZ ..........................................................................................................11 2.8...
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