...Birch Paper Company * Is a medium sized, partly integrated company * Three products, white and Draft papers and paperboard * The company is decentralized- both authority and responsibility * Seems like most of their decisions are based on profits and ROI * Northern and Thompson division together designed box for Northern division * Thompson division was reimbursed by Northern division for it’s designing and development * Apart from Thompson’s bid they also get two different offers from outside companies * Company policy where each division manager had full freedom and discretion to buy from anywhere * Thompson’s most materials from within company but sales mostly outsiders * If Thompson get bid, materials to be procured from Southern division * 70% of out of pocket costs of $400 were above materials * This constituted 60% of selling price * The Northern division received bids on 1000 boxes: - Thompson division- $480 - West Paper Company- $430 - Eire Paper Company- $432 * Eire paper Company dilemma: -Purchase (1000 boxes) outside linear board from Birch with special printing from Thompson at $90 plus $30 for printing -“Competitive market where higher costs cannot be passed on, how can we buy own supplies at 10% higher than market rate?” * Thompson division felt they didn’t receive profit for their development work, so they marked up cost on production of the box * Team 1 assessment that Northern division should...
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...Birch Case--summary Background: Birch Paper Company is a large and vertically integrated paper company. It has three products: white paper, Kraft paper and paperboard. The company has four producing divisions and a timberland division (supplies pulp). Each division is operated by its manager independently, and each of them is assessed based on its profit and return on investment. A decentralizing policy has been applied by top management, which has increase corporate profits and competitive position. Situation: Thompson division designed a box for Northern division. Each box includes three parts: an inside linerboard, an outside linerboard, and the corrugating medium. Northern division paid for Thompson only the out of pocket cost of its design and development work. After that, Northern has three offers from Thompson and other two outside companies West and Erie. Usually, managers have rights to choose suppliers of materials freely, and may get sales price inside Birch. There are three bids: 1) The bid from Thompson is $480. If Thompson gets the offer, it will buy most of materials from inside Birch. These materials will cost 70% of out-of-pocket costs of $400, and is equivalent to 60% of selling price. 2) The bid from Eire Paper is $430. If Eire gets the offer, it will purchase the outside linerboard from Birch and use its own inside linerboard and corrugating medium. The outside linerboard will cost $120 a gross ($90 is the material from Southern division and $30 is...
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...Birch Paper Company Birch Paper Company Question 1 Which bid should Northern Division on accept that is in the best interests of Birch paper company? Answer: Thompson division even through the bid from west paper seems at first to be the best choice. In you calculate out the cost you find that Thompson actually has the lowest costs associated with them. Cost involved: ✓ Costs for Thompson are a:Linearboard and corrugating medium: cost $ 400x 70% * 60% - $168 plus out of pocket: $400x 30% = 120, for a total cost of $ 288. ✓ Cost for west papers would be a total of $ 430. ✓ Cost for Eire papers would be $ 90x 60% - $ 54 (Southern) plus $ 25 (Thompson), and their supplies of $ 432 – 5 - 432 = $ 312 for a total of $ 391. Question 2 Should Mr. Kenton accept this bid? Why or why not? Answer: Mr. Kenton should not accept the bid from west because it isn’t in the best interest of the company, but at the same time with the transfer policy that exists, it is really up to him what is in the best interests of his division. I believe he should accept the bid from Thompson because not only will it result in the lowest cost, but also it will encourage buying from within the company. Question 3 Should the vice president of Birch paper company take any action? Answer: Yes. As if no orders come from top management Kenton would accept the lowest bid. The vice president of Birch should take action in order to remedy the overall problems associated with...
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...Birch Paper Company Question 1 Which bid should Northern Division on accept that is in the best interests of Birch paper company? Answer: Thompson division even through the bid from west paper seems at first to be the best choice. In you calculate out the cost you find that Thompson actually has the lowest costs associated with them. Cost involved: ✓ Costs for Thompson are a:Linearboard and corrugating medium: cost $ 400x 70% * 60% - $168 plus out of pocket: $400x 30% = 120, for a total cost of $ 288. ✓ Cost for west papers would be a total of $ 430. ✓ Cost for Eire papers would be $ 90x 60% - $ 54 (Southern) plus $ 25 (Thompson), and their supplies of $ 432 – 5 - 432 = $ 312 for a total of $ 391. Question 2 Should Mr. Kenton accept this bid? Why or why not? Answer: Mr. Kenton should not accept the bid from west because it isn’t in the best interest of the company, but at the same time with the transfer policy that exists, it is really up to him what is in the best interests of his division. I believe he should accept the bid from Thompson because not only will it result in the lowest cost, but also it will encourage buying from within the company. Question 3 Should the vice president of Birch paper company take any action? Answer: Yes. As if no orders come from top management Kenton would accept the lowest bid. The vice president of Birch should take action in order to remedy the overall problems associated with this transfer pricing...
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...writing. In fact, the three universities that I have attended in the past have all required me to use the APA style of writing. As I recall my high school years, the APA style of writing also seemed to be a favorite amongst my high school teachers. They all required that term papers be written in APA style as well. This type of writing actually does not differ much from the ones included in the text reading. The text mentioned the APA style of writing several times. In my opinion, it appears to be the most popular style of writing, especially amongst college students. Based on the results of the quizzes, my grammar skills were actually a little better than average. I actually had expected to do better, but I guess my grammar skills are not as good as I thought they were. In any event I feel very confident when it comes to spelling, as I have always been a great speller. Even in grade school, I was a good speller. I learned at a very young age to challenge myself when it comes to spelling. Challenging my-self in that area really paid off as I became older, as I’ve never had a problem with spelling. However, I feel that I need more help with run on sentences and with thought patterns. Though I proof read my paper several times, it’s hard for me to see that I have several run on sentences until after I get my grade back. In general, I feel that my writing is just mediocre. However, I also believe that when it comes to writing, I am my own worst critic. Reason being, I am never...
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...computer and communications equipment (owned by MIS) magnetic media (owned by Manager) power supplies and plant, such as air-conditioning units (owned by MIS) Software assets (owned by MIS) • • • • application software system software development tools utilities Information assets (owned by Manager or MIS) ‘Information’ means information held by the Company on its own behalf and that entrusted to it by others. The following are examples of the media which may contain or comprise information assets. • • • • • • • • • • databases and data files system documentation user manuals training material operational or support procedures continuity plans and fallback arrangements back-up media on-line magnetic media off-line magnetic media paper Services • • computing and communications services (owned by MIS) heating, lighting and power (owned by Manager or Building Services Manager) 1 17/01/03 First•Base Technologies Town Hall Chambers High Street Shoreham-by-Sea West Sussex BN43 5DD UK Tel: +44 (01273 454 525 Fax: +44 (0)1273 454 526 info@firstbase.co.uk Guidance on Information Classification Categories for classifying document security Category 1 : Routine (non-confidential) documents Description: All documents of a routine nature. Effects of disclosure: No measurable damage to the company or a department. Examples: Normal memos, routine reports, circulars. Estimated occurrence of this classification: More than 80% of all documents would be within this class...
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...TO: FROM: SUBJECT: DATE: CC: [CLICK HERE AND TYPE NAME] SAMUEL NEWMAN-BREMANG [CLICK HERE AND TYPE SUBJECT] OCTOBER 22, 2013 [CLICK HERE AND TYPE NAME] C R E A T I N G W A T E R M A R KS I N M I C R O S O F T W O R D [Note: Some steps may vary in Word 97. For additional help, search for “watermark” in the product help or on the Microsoft support site at http://support.microsoft.com.] A watermark is any text or graphic image (such as the “Draft” in the background of this document) that is printed to overlap existing text in a document. A logo printed lightly behind a letter or the word "Confidential" printed lightly on a contract are other examples of watermarks. The rotated “Draft” watermark on this page was created using the Word Art feature. You can insert pictures (such as a logo) from a file or using Clip Art. All three features can be found by clicking on Picture in the Insert menu. To view a watermark as it will appear on the printed page, click Print Layout on the View menu or click Print Preview on the File menu. The watermark will print on every page of this document, just like headers and footers. To edit the watermark or insert a new one, you need to click Header and Footer on the View menu. TO FORMAT A WORDART WATERMARK (LIKE THIS “DRAFT” EXAMPLE): Use the WordArt… command on the Format menu to choose your desired settings for your watermark. There are multiple tabs in that dialog. Use the “Colors and Lines” tab to set the color and transparency. (This “draft”...
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...How to Write a Good Academic Paper? That is a question which most students ask and most of them are new to academic writing. Academic writing if taken as a whole, then it would help you figure its significance and what is more important is, it would help you understand the purpose of it. Any good academic writer’s quality is his/her mind is loaded with creative set of ideas that help him navigate through the whole topic of academic paper. Ideas lead you to somewhere and only a few good students are gifted by nature and if you are not then you can also build up a good rhythm of academic writing. Secondly, you should also have a good sense of your audience; you should know what element of your academic writing would entice them and also create some space for your write-up for reading in their schedule. You then research for resources and data that would be of great use to enlighten your readers. Knowing what you audience wants, should be in your priority because readers enjoy what they seek in your writing. Usually what they look out for is something that could either bring them a smile or get them to think over the subject. Having creative ideas doesn’t guarantee a good and well-researched academic writing. You need to able to figure out ways of putting your research in a proper format so that readers don’t feel deviated from the focal point of your write-up. You should use your sources with proper attentiveness else it would completely ruin your efforts from top to bottom....
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...Hey Jessica, I’m glad your interested in attending the University of Phoenix let me tell you about some of the great resources that are available. First of all they have all kinds of hands on workshops that you can sign up for. They have ones for writing, math, computer skills, exam prep and plenty more. Some other resources are the Center for writing excellence and the Center for mathematics, there are grammar tutorials and plagiarism tutorials and a plagiarism checker as well to help make sure your papers have the proper grammar and the plagiarism checker reviews your paper and tells you how much similarities there is with your paper and other papers so you don’t accidentally plagiarize your paper. Riverpoint writer is a tool to help make sure you are citing your papers properly. In the center for mathematics center they have running start which gives you a review of math concepts to help you brush up on your skills, build math confidence gives you tips to deal with math anxiety it also has study tips, test tips, worksheets and videos. They also have live online math coaching which is only available two weeks before your math class starts through the end of your class. Hope reading about all these resources makes you want to come to the University even more. gotta go talk later. Hello Everyone, I want to review some of the great resources available here at the University of Phoenix. First off I want to go over the workshops that are available to you. There are all...
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...Joe Polce English 015 Mrs. Wickman How To Roll Your Own Cigarette Is anyone in your life a cigarette smoker? Do you often notice that they are always complaining about their ever-rising price? According to the U.S Census Bureau, out of the 6.7 billion people in the world, 2 billion are smokers of cigarettes or some other form of tobacco. Almost 75% of these 2 billion spend between $1000 - $1500 yearly on their favorite packs and cartons that they just cannot resist. We know its a habit, right? Its also an expensive habit. I am going to show you a quick and easy way to not only cut the cost of cigarettes in half, but also save you hundred of dollars. A select few smokers of the modern world have been fortunate enough to find the solution to the climbing prices of cigarettes. This solution is actually very simple. Why don’t we, instead of spending the $6 plus on an already produced pack of Marlboro Lights, make and produce our own pack of very similar cigarettes? Herein lies the solution; roll your own cigarettes. Most people shy away from such an idea claiming that they would never know where to start, or have no idea where they would buy the equipment, but on contrary the first steps to this new lifestyle are very easy, and the tools needed are readily available. The benefits of rolling your own cigarettes are numerous. First off, its inexpensive. GS Hammack, a man who writes for a website called AssociatedContact.com, said that “smokers that are looking for...
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...go fuck urself Paper is a thin material mainly used for writing upon, printing upon, drawing or for packaging. It is produced by pressing together moist fibers, typically cellulose pulp derived from wood, rags or grasses, and drying them into flexible sheets. Paper is a versatile material with many uses. Whilst the most common is for writing and printing upon, it is also widely used as a packaging material, in many cleaning products, in a number of industrial and construction processes, and even as a food ingredient – particularly in Asian cultures. Contents [hide] 1 History 2 Papermaking 2.1 Chemical pulping 2.2 Mechanical pulping 2.3 Deinked pulp 2.4 Additives 2.5 Producing paper 2.6 Finishing 3 Applications 4 Types, thickness and weight 5 Paper stability 6 The future of paper 7 See also 8 References and notes 9 External links History Main article: History of paper Further information: Science and technology of the Han Dynasty and List of Chinese inventions Hemp wrapping paper, China, circa 100 BCE.The oldest known archeological fragments of paper date to 2nd century BC China. Papermaking is considered one of the Four Great Inventions of Ancient China, and the pulp papermaking process is ascribed to Cai Lun, a 2nd century AD Han court eunuch.[1] With paper an effective substitute for silk in many applications, China could export silk in greater quantity, contributing to a Golden Age. Paper spread from China through the Islamic...
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...Terrica Thomas Mr. David Makhanlall Eng 090 12-11-11 My journey as a writer is when I do my papers I have to make sure that I have the correct grammar and no misspelled words. Because when write you want to make sure that your papers flows and that you stay on topic. Because you as a writer wants the people to understand what they are reading. Because your paper have to have so meaning to it and it have to have some clarity to. When I revise my papers it make me look at the things I done wrong. Like when I have misspelled words I can correct them and when I have sentences that don’t make sense and I take the out. When I write I make the mistake of writing a lot of write on sentences. I have to make sure that I don’t do that anymore. I have to make sure that I don’t forget the punctuations because I have the habit of not putting them where they belong and stuff. When I was writing my paper on my mother I think that I did a good job but I think that I could have writing about her goals in life. What she has done with her life right now and what she wants to do right now. I could have talk a little more about what she has done for me when I was growing up. What she had to do to raise three girls on her own. The pattern of errors that I need to work on is run on sentences. Because when I write I can write a sentence that can go on and on forever without a period. A sentence fragment when I write I tend to write a sentence that don’t make any sense...
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...reading and writing various forms of academic discourse • To further an awareness of oneself and others through the exposure to, study of, and experiences with the written word Course Breakdown INTRODUCTION Introduction and Diagnostic Exam Grammar Review Elements of Style by Strunk and White RESEARCH Definition of Research Research Topic Problematique and Thesis Statement CRITICAL THINKING Understanding and Evaluating Data Introduction to Reaction Papers BASIC ELEMENTS OF WRITING Audience, Point of View, Levels of Language, Voice, Style Structure of the Essay Proofreading and Editing PRE-WRITING Ideas and Data-Gathering Sources and Kinds of Sources Introduction to Report Writing Organizing Ideas Introduction to Concept Papers TECHNIQUES IN WRITING Kinds of statements Making Assertions Art of Persuasion Documentation and Plagiarism Introduction to Position Papers Requirements: Report 15% Reaction Paper 15% Concept Paper 15% Position Paper 15% Research Paper 20% Research Journal (Blog) 10% Class Participation 10% House Rules: 1. English Only Policy will be observed inside the classroom during class time 2. 6 absences = a grade of 5...
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...opportunity; clear articulation; persuasive idea)? 2. What MARKET OR MARKETS does the business address? -> student? undergraduate? all students? WHAT KIND OF RECIPES, EASY? CHEAP? 3. WHY DO YOU BELIEVE THIS PRODUCT/SERVICE HAS AN ADVANTAGE in the marketplace relative to the market/consumer needs? --> convenient, easy to use, simple, accessible,cheap, .... Anything! 4. Evidence and reference to testimonials or CUSTOMER FEEDBACK? --> Use the results of your survey and show that people are very interested! 5. What’s the COMPETITION in the marketplace (brief appraisal of current market, product, and service offerings with a view to justify market possibilities)? 66> THE COOK BOOK paper one and online one, but you can say that most young people think that paper cook book seems old-fashion and rather prefer to check on the internet or phone, but it is more suitable to have your phone with you in the kitchen or if you suddenly decide to prepare something at someone else place rather than take your laptop with you n the kitchen 6. Who’s the TEAM that's going to make the business succeed? (drawing upon strengths of team; good distribution of work load, presentation time) --> what are the strenghts in your team? are you good in marketing, It, finance?? what distribution network/ channels are you gonna use to promote your product? 7. How would you realise the business opportunity in the first year (steps, stages, critical transition points)? 8. What’s...
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...The popularity of this clothes increased by their simple but still have the elegant look and versatility use. It is used by astounding population, where either it rural or urban are. Nowaday, this clothes has been modernize, not only the structure, color, material, but also the meaning of it. It have been consider as fashion too, with all the design. Just a normal simple meaning clothes, but could easily represent my culture. How wonderful ! At Hoi An, locate at the north of the country, there is a famous piece of artifact, name “ Hoi An Lantern”. Because of these lantern, this place is call “lantern town”, a beautiful accent place where visitor shouldn’t miss. The originally form is a frame made out of bamboo, then it wrapped by a color paper and the string on top connect to a branch, where you can hold. There is different use for this lantern, people can use it to light, to decoration, or even kid can play with it on Moon’s Festival day....
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