...Chapter 1 Managerial Accounting and the Business Environment Solutions to Questions 1-1 Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization. 1-2 A strategy is a game plan that enables a company to attract customers by distinguishing itself from competitors. The focal point of a company’s strategy should be its target customers. 1-3 Customer value propositions fall into three broad categories—customer intimacy, operational excellence, and product leadership. A company with a customer intimacy strategy attempts to better understand and respond to its customers’ individual needs than its competitors. A company that adopts an operational excellence strategy attempts to deliver products faster, more conveniently, and at a lower price than its competitors. A company that has a product leadership strategy attempts to offer higher quality products than its competitors. 1-4 Managers carry out three major activities in an organization: planning, directing and motivating, and controlling. Planning involves establishing a basic strategy, selecting a course of action, and specifying how the action will be implemented. Directing and motivating involves mobilizing people to carry out plans and run routine operations. Controlling involves ensuring that the plan is actually carried out and is appropriately...
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...needs than its competitors. A company that adopts an operational excellence strategy attempts to deliver products faster, more conveniently, and at a lower price than its competitors. A company that has a product leadership strategy attempts to offer higher quality products than its competitors. 1-3 A person in a line position is directly involved in achieving the basic objectives of the organization. A person in a staff position provides services and assistance to other parts of the organization, but is not directly involved in achieving the basic objectives of the organization. 1-4 The Chief Financial Officer is responsible for providing timely and relevant data to support planning and control activities and for preparing financial statements for external users. 1-5 The three main categories of inventories in a manufacturing company are raw materials, work in process, and finished goods. 1-6 The five steps in the lean thinking model are: (1) identify value in specific products and services; (2) identify the business process that delivers value; (3) organize work arrangements around the flow of the business process; (4) create a pull system that responds to customer orders; and (5) continuously pursue perfection in the business process. 1-7 Successful implementation of the lean thinking model should result in lower inventories,...
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...Assignment Submittal Cover Sheet Barry University School of Adult and Continuing Education Course & term | ADM 568 Changing Environment of Administration | Title: | Social Responsibility Report - University of Miami | Submitted by: | | Date of Submission: | July 23, 2015 | CERTIFICATION OF AUTHORSHIP: By including this cover sheet I certify that I am the author of this submittal and that any assistance I received in its preparation is fully acknowledged and disclosed. I have also cited any sources from which I used data, ideas, or words, either quoted directly or paraphrased. I also certify that this paper was prepared by me specifically for this course. I have read the ACE Academic Dishonesty Policy regarding cheating and plagiarism and understand its consequences and penalties. Abstract This social responsibility report will look at several areas of importance for the University of Miami. We will examine the stakeholders along with the social, environmental and ethical performances of its operations. We will discuss how each of these areas is linked to each other and how the performance in each area impacts the University, its stakeholders and the surrounding community. Lastly, we will review the economic impact on the University of Miami. Introduction The University of Miami is an internationally recognized and renowned private...
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...* Private Practice Lactation Consultant Business Plan * * * * * * * * * * * * * * Executive summary Breastfeeding is not only a lifestyle choice but also an important health care choice. Any amount of time that a mother can do it will help both her and the baby. Many benefits of breast milk are noted for mothers, babies, and others. Breast milk has disease-fighting cells called antibodies that help protect infants from germs, illness, and even SIDS. Infant formula cannot match the perfect chemical composition of human milk, specifically the cells, hormones, and antibodies that fight disease. The private practice of lactation consultants has increased over the last decade. According to the CDC (2006), the rates of breastfeeding have slightly increased. Healthy People objectives for breastfeeding in early postpartum period, at six months, and 12 months are 75%, 50%, and 25%, respectively. Healthy People 2010 objectives for exclusive breastfeeding through three and six months of age are 40% and 17%, respectively. National data on exclusive breastfeeding are available only from respondents interviewed after 2005 and thus are not available for children born prior to 2003. The Private Practice of Lactation Consultants (PPLC) will provide care and assistance to any mother who is breastfeeding regardless of financial ability to pay. The need for lactation consultants outside of the hospital...
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...MS Office Class Proposal Table of Contents Summary 3 Description 3 Course Objectives 3 Course Curriculum 3 Course Standards 3 Course Outline 4 Equipment Needed 5 Financial 5 Assumptions 5 Documentation 6 Summary This proposal is written to communicate the objectives, curriculum, standards and potential revenue in regards to an MS Office class. Description This class will be held 2 days a week for a semester in length. The location and times will be determined as the class is developed. The class will be designed for 12 (twelve) students, but will adaptable due to space. It will be taught in various formats, but not limited to lecture, textbook, and hands-on training. Student will also earn up to 2 (two) High School technology credits. The course will be offered in three sections. The sections must build upon each other. Course Objectives The objective of this course is to provide the background for the students to become knowledgeable in the components of Microsoft Office. It will also provide them with the knowledge and expertise to fulfill many roles in today’s society, be preparing them in the field of office systems. Course Curriculum Textbook - Microsoft Office 2007: Introductory Concepts and Techniques, Windows Vista Edition, 1st Edition ISBN-10: 1423927133 Course Standards This course will be taught to Sunshine State Standards (See Documentation). Course Outline Essential Introduction to Computers Microsoft Windows Vista 1. Introduction...
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...Regarding Forward-Looking Statements: This corporate responsibility report contains forward-looking statements that concern our expectations, beliefs, projections, strategies, initiatives and anticipated events. These forward-looking statements include: statements regarding the timing and method of providing updates to this corporate responsibility report and new corporate responsibility reports, our expectations regarding the future globalization of our corporate responsibility initiatives; our plan to pursue initiatives in the areas of childhood nutrition, advertising directed at children, reduction of energy, water consumption, waste and emissions production, biodiversity, chemicals and animal welfare; our intention to evaluate and study how to build more environmentallyfriendly restaurants as well as making existing restaurants more environmentally-friendly; our plans to introduce new products, including new Kids Meals; our plan to expand certain benefits, including our flextime program; our intention to continue to support minority- and women-owned suppliers; our intention to continue our work and relationships with certain coalitions and organizations on a variety of philanthropic, people and corporate governance initiatives; and the company’s intention to pursue the next steps outlined in the corporate responsibility report as well as its beliefs regarding the future positive impact of undertaking these steps. These forward-looking statements are qualified in their entirety...
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...Ludikhuize, Renada Manning, Susan Schaeffer, and Dixie Wallace. Executive Summary Sunshine State Medical Billing Service’s physical location is in Tampa, Florida. Because the billing company utilizes the internet, it is able to provide services to many doctor’s offices across the United States. Sunshine State Medical Billing Service selected the Tampa site for several reasons: Low corporate and unemployment taxes, no individual income tax, large hiring base and new business incentive programs. http://www.tampaedc.com/site-selection/business-incentive.aspx; http://money.usnew.com/money/business-economy/small-business/articles/2009/01/06 Sunshine State Medical Billing Service offers the best streamlined billing service via the latest technology in the nation. Our clients are licensed doctors, who choose to use an outside billing company to act as their agent to bill and collect fees due them for services rendered. While there is a growing trend of medical billing services being offered as a home business, our clients can be assured that all of our employees are certified medical billers. They are experts in eligibility benefits under Medicare, Medicaid and MediCal (California), as well as fee schedules and supplemental plans. Our billers verify the accuracy of a claim, making sure the appropriate service codes are used. In addition to billing the providers, Sunshine State Medical Billing Service puts customer service first. Serving the client...
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...B. Create a business contingency plan (BCP) that the company would follow if faced with a major business disruption (e.g., hurricane, tornado, terrorist attack, loss of a data center, the sudden loss of a call center in a foreign country, the collapse of a financial market or other catastrophic event) in which you include the following: Business Contingency Plan (BCP) Definition: “Business continuity planning (BCP) ‘identifies an organization's exposure to internal and external threats and synthesizes hard and soft assets to provide effective prevention and recovery for the organization, while maintaining competitive advantage and value system integrity’. It is also called business continuity and resiliency planning (BCRP). A business continuity plan is a roadmap for continuing operations under adverse conditions such as a storm or a crime,” (Business continuity planning, n.d.). 1. Analyze strategic pre-incident changes the company would follow to ensure the well-being of the enterprise: Notes: outline proactive suggestions that can be made in advance of potential risks actuating into disaster, e.g., training, drills, company policies and procedures and so forth. Create strategic pre-incident strategy that incorporates the following elements and considerations: • Identify potential risks for each IPC business operation in all its domestic and international locations. This identification process may include: Potential risks may be inherent to the various IPC business...
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...OUTLINE * Broward Health * Mission * Vision * Orientation * Recruitment methods * Training initiatives and strategies * Employee benefits * Analyze structure of organization (horizontal or vertical). * Organizational chart of the HR dept. * Internal/external assessment * Policies and procedures * Staffing issues * Training issues * Compliance issues * SWOT analysis * How HR implements SHRM * How HR applies itself * Culture (liberal or conservative) * Planning (how org. plans for staffing both current and future) * Cultural diversity (how to make use of diversity in the workplace). * What is the organization doing (future) BROWARD HEALTH * Type Nonprofit Company. * Size 5001-10,000 employees. * Website http://www.browardhealth.org * Industry Hospital & Health Care Founded 1938. Broward Health, providing service for more than 70 years, is one of the 10 largest public healthcare systems in the nation. This takes more than compassionate caregivers to keep the organization at the forefront of medicine. It takes the business-minded support of energized professionals working in human resources, administration, marketing, information systems, finance and more. Broward Health is a medical safety net for Broward County residents. Broward Health encompasses more than 30 healthcare facilities including: * Broward Health Medical Center * Broward Health North * Broward Health...
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...state bar association Your local paralegal association 1.3. CLE is continuing legal education or training in the law, usually short term, received after one’s formal training. 1.4. Meaning of abbreviations: (a) NFPA—National Federation of Paralegal Associations (b) NALA—National Association of Legal Assistants (c) SCOP—American Bar Association Standing Committee on Paralegals (d) NALS—The Association for Legal Professionals (Note: NALS no longer says that its name stands for National Association of Legal Secretaries) (e) AAPI—American Alliance of Paralegals (f) IPMA—International Paralegal Management Association (g) ALA—Association of Legal Administrators 1.5. Web Sites: (a) NFPA: www.paralegals.org (b) NALA: www.nala.org (c) IMPA: www.paralegalmanagement.org 1.6. Certification examinations: (a) NFPA—The PACE exam. It is an advanced exam; paralegal experience is required to take it. (b) NALA—The CLA exam. It is an entry-level exam. No paralegal experience is required to take it. (Note: NALA also has an advanced examination that does require paralegal experience to take it.) 1.7. Fourteen categories of paralegal associations: (1) nationwide (e.g., NFPA and NALA) (2) statewide (e.g., Illinois Paralegal Association) (3) regionwide encompassing more than one state (e.g., Rocky Mountain Paralegal Association) (4) regionwide within a state (e.g., South Florida Paralegal Association) (5) countywide (e.g., Santa Clara County Paralegal Association) ...
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...ALLIED AMERICAN UNIVERSITY Personalized. Flexible. Dedicated. Online Programs – Individual Support – Open Enrollment – Ease of Transfer Credits UNIVERSITY CATALOG 2013 Seventh Edition 22952 Alcalde Drive, Laguna Hills, CA 92653 Phone: (888) 384-0849 ∼ Fax: (949) 707-2978 7:00 A.M. – 5:00 P.M. (Monday – Friday) Email: info@allied.edu Website: www.allied.edu KEY STAFF AND FACULTY Charlotte Hislop, Ph.D. Candidate, President/CEO Bonny Nickle, Ed.D., Provost Eric Sharkey, M.Ed., Director of Education Bill Luton, Ph.D., Director of Assessment and Dean of Business Carlo Tannoury, Ph.D. Candidate, Dean of Computer Information Systems Patricia Drown, Ph.D., Dean of Criminal Justice and General Studies C.J. Bishop, M.B.A., Institutional Research Frank Vazquez, Operations Director Parrish Nicholls, J.D., Director of Compliance Lindsay Oglesby, Admissions Director Abby Dolan, B.A., Registrar Sasha Heard, M.B.A., Student Services Manager Barbara Jobin, B.S.B.A., Career Center Manager Hugo Aguilar, B.A., Chief Financial Officer Richard Madrigal, B.A., Financial Aid Officer As a prospective student at Allied American University, you are encouraged to review this catalog prior to signing an enrollment agreement. You are also encouraged to review the student performance fact sheet which must be provided to you prior to signing an enrollment agreement. This catalog is not a contract between the student, AAU, or any party or parties. Reasonable effort was made at the time this document...
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...REPORT RE: RECENT ACCOUNTING AND CORPORATE GOVERNANCE SCANDALS Contents INTRODUCTION: 3 CORPORATE GOVERNANCE 5 CORPORATE GOVERNANCE IN IRELAND 5 RESPONSE FROM REGULATORS TO THE MOST RECENT SCANDALS IN BANKING SECTOR 7 US CORPORATE GOVERNANCE at a time of Tyco scandal 8 RESPONSE FROM THE REGULATORS -SARBANES-OXLEY ACT 2002 9 AUDIT 10 EXTERNAL AUDIT 10 INTERNAL AUDIT 11 INTRODUCTION TO ANGLO IRISH BANK 12 The Scandals 12 Loans to Sean Fitzpatrick 13 Irish Life and Permanent Depositing Funds 14 Corporate Governance Situation of Anglo 16 Ernst & Young – External Auditor 17 Impact on Shareholders & The Public 18 Company Law, Financial Regulator, Accounting Standards IFRS and GAAP 19 TYCO INTERNATIONAL 20 DETAILS OF TYCO’S SCANDAL 21 ACCOUNTING ISSUES IDENTIFIED 22 THE CORPORATE GOVERNANCE WEAKNESSES AT TYCO 22 PERFORMANCE OF EXTERNAL AUDITORS 23 CONCLUSION 27 The Main Reasons for The Scandals 27 Steps taken afterwards-will they prevent similar events happening in the future? 33 END REFLECTION 36 Bibliography: 37 Appendices: 41 INTRODUCTION: Accounting and corporate governance scandals have been a growing problem in the recent years. Many believe that the blame for those scandals should be borne on two groups of people. Those responsible for managing a company and those whose duty is to provide assurance on the accounts prepared by the directors (auditors), both of whom failed to perform their jobs adequately...
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...ETHICS IN INFORMATION TECHNOLOGY Third Edition This page intentionally left blank ETHICS IN INFORMATION TECHNOLOGY Third Edition George W. Reynolds Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Ethics in Information Technology, Third Edition by George W. Reynolds VP/Editorial Director: Jack Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick Jr. Senior Product Manager: Kate Hennessy Mason Development Editor: Mary Pat Shaffer Editorial Assistant: Nora Heink Marketing Manager: Bryant Chrzan Marketing Coordinator: Suellen Ruttkay Content Product Manager: Jennifer Feltri Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Technology Project Manager: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Green Pen Quality Assurance Proofreader: Suzanne Huizenga Indexer: Alexandra Nickerson Composition: Pre-Press PMG © 2010 Course Technology, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission...
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...Today’s Physical Therapist: A Comprehensive Review of a 21st-Century Health Care Profession Prepared by the American Physical Therapy Association January 2011 Foreword The American Physical Therapy Association (APTA) created Today’s Physical Therapist: A Comprehensive Review of a 21st-Century Health Care Profession to provide accurate information for government entities and the public about the history, role, educational preparation, laws governing practice, standards of practice, evidence base of the profession, payment for physical therapy services, and workforce issues unique to the physical therapy profession. As government, private health care entities, and provider groups pursue solutions to the considerable health care provision challenges the United States faces, it is imperative that accurate information about the qualifications and roles of specific providers, in this case physical therapists, be available to inform all entities as they engage in these discussions. APTA is the national professional association representing more than 77,000 physical therapists, physical therapist assistants, and students nationwide. The association acknowledges and thanks the Federation of State Boards of Physical Therapy, the national organization representing 51 boards of physical therapy licensure, for input and assistance with this document. © 2011 American Physical Therapy Association. All rights reserved. i | American Physical Therapy Association Table of Contents ...
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...GENERAL INFORMATION & REGULATIONS .............................. 14 General Regulations for Bachelor of Science Degrees 14 Special Regulations for Degrees in Hospitality and Tourism Management........................................................... 27 Franchise Agreements .......................................................... 27 EVENING UNIVERSITY -GENERAL INFORMATION & REGULATIONS ................................................................................... 28 General Regulations for Bachelor of Science Degrees 28 General Regulations for Diploma Programmes ............ 36 General Regulations for Certificate Programmes ......... 37 STUDENT PRIZES .............................................................................. 38 CODE OF CONDUCT ........................................................................ 39 UNIVERSITY REGULATIONS ON PLAGIARISM .......................... 40 THE ACADEMIC SUPPORT/ DISABILITIES LIAISON UNIT (ASDLU) ............................................................................................... 42 POSTGRADUATE STUDIES IN THE FACULTY OF SOCIAL SCIENCES ............................................................................................ 43 Postgraduate Programmes 2014-2015 ............................ 44 FREQUENTLY ASKED QUESTIONS (FAQs) FOR FACULTY OF SOCIAL SCIENCES............................................................................. 46 General FAQS for All...
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