...Caio Cezar Lima Toth Dr. Harmon MNGT 3370.793 March 12, 2014 Discussion Case I – A Brawl in Mickey’s Backyard 1. What is the focal organization in this case, and what is the main issue it faces? The focal organization in this case involves SunCal’s plan of building around “1.500 condominiums, with 15 percent of the units aside for the below-market-rate rental apartments.” This idea would help many people that were living in that area, including Disney’s workers that could not afford the high renting rates to keep their houses, families and current jobs. However, even having the support of many citizens, the developer (SunCal) also suffered a great opposition, especially from Disney, since the 26-acre that the company arranged to buy was seen as a possible site for expansion of the resort/park. An illustration of this objection is when one of Disney’s representatives argues that “Anaheim and Orange County have to address the affordable housing issue, but Anaheim has to protect the resort area. It’s not an either/or.” 2. Who are the relevant market and nonmarket stakeholders in this situation? * Market Stakeholders * Disney * SunCal * Disney’s Employees * Nonmarket Stakeholders * Anaheim Council * Anaheim Community (citizens, protestors) * Disney’s Employees P.s. Disney’s Employees are part of both kind of stakeholder since according to the book “ Market Stakeholders are those that engage in economic transaction with the company…Employees...
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...Case Study Prestige Telephone Co. CLASSIFICATION OF COSTS Jan Fixed costs: Space rent Custodial services Computer leases Maintenance Depreciation Power Wages: Operations Systems development Admnistration Sales Sales promotions Total fixed costs I Corporate services Total fixed costs II Variable cost per hour: Power Wages operations Materials Variable unit cost per hour 8.000 1.240 95.000 5.400 26.180 Feb 8.000 1.240 95.000 5.400 26.180 Mar 8.000 1.240 95.000 5.400 26.180 Average 8.000 1.240 95.000 5.400 26.180 181 24.898 12.000 9.000 11.200 7.677 200.776 15.236 216.012 12.000 9.000 11.200 7.909 12.000 9.000 11.200 7.039 12.000 9.000 11.200 8.083 4,04 20,10 25,28 49,42 VARIABLE INCOME STATEMENT % Revenue: Intracompany Commercial Other Revenue Variable costs Contribution margin Fixed costs Net income (loss) Rounding error Price 400 800 6,36% 361 Volume 223 138 Total 89.200 110.400 12.685 212.285 17.841 194.444 216.012 (21.568) (130) @ João C. Neves, ISEG Lisbon, 2004 1 Case Study Prestige Telephone Co. BREAK-EVEN ANALYSIS Including Without corp. Corp.Services Services Cash Breakeven Fixed cost to be covered by commercial sales: Fixed costs Other fixed revenues Contribution by intracompany sales Fixed costs to be covered by commercial sales Real No. Of commercial hours Contribution margin per hour of commercial sales: Price Variable cost Contribution margin per hour of commercial sales Break-even of commercial sales: No. Hours Revenue Safety...
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...KSI DISCUSSION QUESTION CHAPTER TECHNOLOGY GUIDE 1 PAGE 499 1. Keuntungan dari adanya Server Farm adalah dapat mengatasi berbagai masalah yang dihadapi oleh beberapa perusahaan, seperti kurangnya kekuatan komputer untuk memproses, mengolah, dan menyimpan data. Di dalam Server Farm terdapat kurang lebih ratusan ribu komputer server. Sedangkan keuntungan dari adanya virtualization adalah : * Penghematan biaya dalam penyediaan peralatan, energi, ruang kosong di pusat data, pendinginan, personil, dan biaya perawatan. * Meningkatkan ketangkasan organisasi, dengan adanya virtualisasi, memungkinkan perusahaan untuk mengubah system mereka dengan cepat untuk menghadapi perubahan yang terjadi * Departemen teknologi di suatu perusahaan dapat focus untuk mengembangkan teknologi ini, guna mendapatkan hasil yang diinginkan 2. Didalam Cloud Computing, tugas-tugas dari komputer diakses melalui jaringan, khususnya internet. Didalam Cloud Computing sendiri terdapat komputer-komputer, software, dan koneksi jaringan yang menghubungkan komputer-komputer tersebut. Biasanya komputer-komputer ini ditempatkan di data center. Keuntungan dari Cloud Computing adalah komputer terkoneksi dengan banyak komputer lainnya di dalam jaringan inbternet tersebut. Selain itu, dengan adanya system ini, konsumen dapat menghemat biaya untuk membeli komputer, karena mereka dapat menyewa nya. Sedangkan kekurangan dari Cloud Computing ini adalah faktor privasi, keamanan, dan kehandalan dari komputer tersebut...
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...Investments Fall 2014 Case Discussion Questions Instructor: Professor Edward H. Chow 周行一 Case study: financial bubble Case: Trouble with a bubble (9-808-067) 1. Why did Irving Fisher believe that stock prices had reached a permanently high plateau? 2. Why did the stock market crash in 1929? 3. Why did influential individuals like Fisher, Keynes and Rockefeller believe that the downturn would only be temporary? Case study: investment banking business and global financial crisis Case: Investment banking in 2008 (A): Rise and fall of the Bear (KEL378) 1. What role did Bear’s culture play in its positioning vis-à-vis its competitors, and what role might that culture have played in its demise? 2. How did Bear’s potential collapse differ from that of LTCM in the eyes of the Federal Reserve? 3. What would Bear have done differently to avoid its fate? A. - In the early 2000s? B. - During the summer of 2007? C. - During the week of March 10, 2008? 4. Who stood to benefit from Bear’s implosion? 5. Is market perception of liquidity more important for an investment bank than it is for an traditional manufacturing or distribution business? If so, why? 6. How could Bear have addressed perceptions of its liquidity? Could it have stopped the run on the bank, and if so, how? 7. Did Bear’s failure undermine the viability of so called “pure-play” investment banks? 8. What role should the Fed play in maintaining order in world securities markets? Case: Investment banking...
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...Case Discussion #4- Netflix 1. How strong are the competitive forces in the movie rental marketplace? Do a five-forces analysis to support your answer. In my opinion, they are not strong at all. There are very few competitors that do control market share and a number of small businesses represent the remaining market share in the movie rental market place. Rivalry among competing sellers is common; the top competitors are Netflix, Blockbuster and local movie stores. Large stores such as Blockbuster have physical stores, unlike Netflix, are able to stock their stores with a larger number of available rentals for new releases, while small stores order much lower quantities. The threat of Potential new entrants into the movie rental marketplace places a strain on the current controlling powers, such as Red Box. Red Box is based on an idea that Blockbuster employed, which deployed 50 tester vending machines that rented movies. With new entrant, there is a threat for losing market share. Buyers have limited power, the more you buy, the lower the purchasing price. Also, if there is a demand which the seller is unable to supply, movie rentals stores are readily available through other means. Now, we are able to request the movie online, select for the movie to be mailed or even illegally downloading or streaming the movie from another third party. There are not many substitutes available. Buyers can either wait until an illegal bootleg´ version is available for sale or find other...
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...Case Discussion: Polarities 1. Provide an overview of polarities using at least three credible academic sources “Polarities are ongoing, chronic issues that are unavoidable and unsolvable. Attempting to address them with traditional problem solving skills only makes things worse. There is significant competitive advantage for those leaders, teams, or organizations that can distinguish between a problem to solve and a polarity to manage and are effective with both. (Johnson, 1998, p. 2).” “Polarity management is an approach to conflict resolution that’s about identifying and managing unsolvable problems. It stresses the importance of recognizing that some situations don’t have solutions- and that life doesn’t always have to be either/or. While some issues are just problems that have a definite answer, the more challenging issues are polarities. (Miller, 2008, para. 3&4).” For example, a manager of a team knows that she must constantly go back and forth between focusing on the team’s performance as a whole and on each individual team member’s performance. Were she to focus on one avenue more than the other, we can safely assume she was not as effective as she could be (Hirschhorn, 2001). “They are called paradox, dilemma and tensions. We refer to them as polarities; but whatever they are called, it has been documented that individuals and organizations that manage them well outperform those that don’t. Polarities are competing values that need each in order to achieve...
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...1. How would you describe the structural attractiveness of the industry in which Intel participates? a. The rivalry in this industry is fierce. Intel and its competitors are not only competing for the price, the cost, the quality, and the performance of their products, but also competing for the reputation of the companies. Also, for companies, the core competence in this industry is about if the product performance satisfies with the need of current trend. b. Barriers to entry are high in this industry which is due to huge investment in initiation, advanced technology, reputation of the brand and so on. c. Threat of substitute products is high. Buyer easily switches products based on different price and performance of substitutes. d. For suppliers, they might have bargaining power for some limited resources. e. For consumers, they don’t really have much power of bargaining on the price but they value the product by common sense. 2. How is Intel positioned in the market? f. Intel definitely holds the dominant position in the microprocessor for PC market. g. Now, Intel is trying to pay more attention on the microprocessor for mobile device and tablet. 3. What does the latest organizational shift and leadership decision tell you about the company? h. Intel is trying to increase its revenue for shareholder’s profit and maintain its dominant position in the market of microprocessor for both PC and mobile device...
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...Cánh gà nướng kiểu mới vừa dễ lại vừa ngon 14-04-201106:00:00 |In bài viết Andy - Theo PLXH * Bữa tối thơm ngon với thịt ba chỉ nướng vừng * Đùi gà nướng giòn ngon hơn KFC đây! * Tôm nướng tỏi siêu tốc thêm thời gian nghỉ ngơi cho mẹ Với những nguyên liệu cực dễ tìm và chút biến tấu sáng tạo, bạn có ngay một cách mới để món cánh gà nướng luôn luôn hấp dẫn và thơm ngon! Nguyên liệu: - 1kg cánh gà - 240ml Coca cola hoặc Pepsi - 220g đường nâu - 1 quả ớt, bỏ hạt bằm nhỏ - Một nhúm muối - Nước chanh từ 2 quả chanh - Hạt tiêu xay Cách làm: Trong một nồi nhỏ, bạn hoà tan Coca, đường nâu, nước chanh và ớt, đun trên lửa vừa - to: Khuấy đều tay cho tới khi có được syrup đặc, sánh: Cắt hoặc chặt cánh gà ra làm 3 khúc, rửa sạch, để ráo rồi cho cánh gà vào một tô lớn, rắc muối tiêu và trộn đều rồi cho ra khay nướng. Rưới 1/2 chỗ syrup lên cánh gà: Bật lò ở 180ºC, nướng mỗi mặt gà khoảng 10 - 15 phút. Mỗi 10 phút bạn lại lấy khay nướng ra và phết đều chỗ syrup còn lại lên cánh gà để nướng xong cánh có màu vàng đẹp nhé! Cánh gà nướng có vị ngọt ngọt cay cay rất dễ ăn. Nếu nhà có trẻ con bạn hãy giảm bớt lượng ớt hoặc thay thế ớt quả với tương...
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...1. How equitable and sensible were the specific headcount and quota allocations given out by Jacoby in January 2006? Jacoby tried to create a unit system to determine how to allocate funds and specific headcount and quota allocations. He tried to give the director of each region the flexibility to use the quota allocations as they saw fit. When assigning quotas and headcounts he specifically considered past performance. He tried to be as fair as possible, but of course with any change, they are going to be road bumps and people are always going to feel they are not getting fair treatment. a. Which region would likely yield the most profitable investment of headcount in H1 2006: East, West, Federal, or Latin America? I honestly felt like the East would be the most profitable. Garton felt he was being picked on and it caused him to go above and beyond to meet the goal. He could have chosen to given up, but once a salesperson reaches that level of achievement within a company, they are more likely to rise to a challenge just to prove they can do it. b. Should the East and West regions be equally profitable (i.e. achieve the same revenues per unit)? On paper, they should be equally profitable but in reality that would be nearly impossible. You are looking at different management styles between Garton and Hall. The west and east do have slightly different markets as well. What is important to a consumer in California may not meet the needs of someone in Virginia. ...
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...certify that I am the author of this paper and that any assistance I received in its preparation is fully acknowledge and disclosed in the paper. I have also cited any sources from which I used data, ideas of words, whether quoted directly or paraphrased. I also certify that this paper was prepared by me specifically for this course. Student Signature: z ******************************************* Instructor’s Grade on Assignment: Instructor’s Comments: The cases that we analyzed as a group as part of the class requirements were very interesting. I was able to relate to both cases especially due to the company I work for. Case number 1, was related on how to survive and adapt to a new market place. As the company I work expands, it continues to navigate and explore new markets with the different products it manufactures. Case number 2, concentrated on how pay attention to contracts and making sure one does its homework before making any type of decisions. I was able to learn from both cases different type of information system solutions and how to manage it. The group projects were very helpful by allowing us to learn how to communicate and work together as a long distance team. It was very hard at first, especially because one of the team member drop the course one week before our first project was due. However, we shined as a group and we were able to complete the project in a timely manner. I learned that the best way to get a long distance project done is...
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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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...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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...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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...some tips for the midterm. I have extended the time to three hours instead of the two hours stated on the syllabus. First, this is an essay exam and so discussions should be should be full and clearly written. All answers should be at least a (normal) page long. Second, do plan to use the full time. You may not need it but some of you may find that you would like even more time. I recommend that you enter the exam promptly since I will make deductions for those exceeding the 9:00 o'clock end time even if you enter late. Third, know that the legal reasoning essay will come from Module 4 on immunity. The variety of scenarios in that question will force you to think about and explain the nuances between sovereign and personal immunity, between absolute and qualified immunity, about loss of immunity, etc. You will want to understand all four cases from that module well before the exam. I will expect specific citations to the cases and the principles that they enunciate. An additional case that might be useful for you to look at is Canton v. Harris. A second question will address the rulemaking process and the principles underlying it. You should "walk into" the exam (in a virtual sense) with a clear sense of a fully articulated rulemaking process, so that you can pick and choose elements as appropriate in the case you will be presented. The third question will be drawn from the text regarding the Constitutional framework. Finally, remember that "open book" exams can...
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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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