...Semuwal In partial fulfilment of the requirements of the course Written Analysis and Communication – I (2016-17) By Sarvesh koyande Ref No: 16304 Section: B On 2 July, 2016 Memo To: Mrs.Elizabeth Hines, Owner and Operator, Elizabeth’s Country Wares From: Sarvesh Koyande Date: June 19, 2009 Re: Recommendation and action plan for Elizabeth Hines With reference to your request for a recommendation on the decision that benefits ECW the most, I am enclosing a detailed analysis of the situation, possible options and my recommendations along with the action plan for near future. My recommendation would be to purchase computer system and printer/scanner for decal printing along with one kiln to improve efficiency. Executive Summary Elizabeth’s country Wares (ECW) is country houseware and ceramic pottery business based in WoodStock Ontario. ECW’s owner and operator, Elizabeth Hines, wants to produce 3000 units of Country Pitchers (CP), her primary product, in response to growing interest in CP product line. To achieve this, ECW could either purchase decal printing setup to print CP designs, or buy decals and apply them in warehouse or else outsource the consignment to ceramic manufacturing company in china. The course of Action would be decided based on net profits earned and long term benefits. It is recommended that Hines Purchase the Decal Equipment. (100 words) Table of Contents Situation Analysis 1 The Problem Statement 2 The Options 2 Criteria for Evaluation 2...
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...Cost-Volume-Profit Analysis QUESTIONS 1. Variable costs are costs that change in response to changes in activity (e.g., production or sales activity). Fixed costs are costs that do not change in response to changes in activity. 2. A mixed cost is a cost that has a fixed cost component and a variable cost component. For example, the amount paid for telecommunication services would be a mixed cost if there was a fixed monthly fee plus a charge for use. 3. Discretionary fixed costs are those fixed costs that management can easily change in the short-run (e.g., advertising). Committed fixed costs are those fixed costs that cannot be easily changed in the short-run (e.g., rent). 4. Commissions paid to salespersons and direct materials are examples of variable costs. 5. Rent and insurance expenses are examples of fixed costs. 6. Salespersons are paid a base salary plus commissions. The base amount is fixed and commissions are variable. Thus, total compensation paid to the sales force is mixed. 7. With telecom, there is likely to be a basic service charge (fixed) plus a charge for use (which will be variable if use increases with business activity). 8. The horizontal axis would be production. 9. With account analysis, managers use judgment to classify costs as either fixed or variable. The total of the costs classified as variable can then be divided by a measure of activity to calculate the variable cost per unit of activity....
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...INSIGHTS (PHAS 504 – Systems Analysis and Decision-Making) At present, most managers use systems analysis in the area of decision-making. They use it as a scientific method in the study of ill-structured problems which includes procedures of problem investigation known as “systems approach”. It is through systems approach that set of goals are defined, strategies or objectives on how to achieve these goals are identified and the best choices in decision-making are laid down. Whether a manger, teacher, military personnel or just an ordinary individual, we all make decisions of varying importance everyday. We need to identify and choose alternatives based on the value and preference that could provide the best situation in our life. Making a decision implies that there are alternative choices to be considered, and in such a case we want not only to identify as many of these alternatives as possible but to choose the one that has the highest probability of success or effectiveness and best fits with our goals, desires, lifestyle and values. Today’s industrial economy mandates the use of technology (hardware and software) especially in times of decision-making. It simplifies the way we make decisions and helps the individual create analytical information through online research. Cellphones, netbooks, laptops and desktop computers - usually within reach, are powerful and essential tools in management. They increase productivity by reducing time in accomplishing...
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...ACCT 610 – Financial Accounting Dr. Mike Kinney PACK-iTS Presented By Brian Klute Analytics “On my honor, as an Aggie, I have neither given nor received unauthorized aid on this academic work.” Houston, TX July 20, 2015 Texas A&M University Analytics Program Case Analysis | Pack-Its 1. A monthly cash budget from August 2008 through July 2009. Cash budget Beginning cash Cash collections Cash available Disbursements: Asset Outflows Owner Withdrawals Cost of Goods Sold Operating expenses Ending cash Aug-08 $ 25,000 $ $ 25,000 Sep-08 $ $ 23,598 $ 23,598 Oct-08 $ 1,123 $ 58,996 $ 60,119 Nov-08 $ 14,888 $ 47,197 $ 62,085 $ $ $ Dec-08 24,439 35,398 59,837 Jan-09 $ 29,776 $ 47,197 $ 76,973 Feb-09 $ 39,327 $ 47,197 $ 86,524 $ $ $ Mar-09 48,878 47,197 96,075 $ 18,095 $ $ $ 6,905 $ - $ $ 3,600 $ 13,966 $ 4,909 $ 1,123 $ $ $ $ $ $ $ 3,600 $ 27,933 $ 6,113 $ 24,439 $ $ $ $ $ 3,600 20,950 5,511 29,776 $ $ 3,600 $ 27,933 $ 6,113 $ 39,327 $ $ 3,600 $ 27,933 $ 6,113 $ 48,878 $ $ $ $ $ 3,600 27,933 6,113 58,429 3,600 34,916 6,715 14,888 Apr-09 $ 58,429 $ 58,996 $ 117,425 May-09 $ 72,194 $ 47,197 $ 119,391 Jun-09 $ 81,745 $ 35,398 $ 117,143 $ $ $ Jul-09 87,467 87,467 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,320 84,147 3,600 34,916 6,715 72,194 3,600 27,933 6,113 81,745 3,600 20,950 5,126 87,467 Assumption: collect in the same month as revenue earned minus uncollectibles. Delay is the processing time for an individual check. Payments on credit included in...
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...UNIVERSITY of PENNSYLVANIA MEAM Master of Science in Engineering Program GUIDELINES FOR GRADUATE STUDY September 2014 Mechanical Engineering and Applied Mechanics School of Engineering and Applied Science University of Pennsylvania 229 Towne Bldg., 220 S. 33rd Street Philadelphia, PA 19104-6315 meam@seas.upenn.edu www.me.upenn.edu Tel. 215-898-2826 Fax 215-573-6334 TABLE OF CONTENTS 1. Introduction .........................................................................................................................3 2. Administrative Structure .....................................................................................................3 3. Advisor(s) ............................................................................................................................3 4. Degree Requirements ..........................................................................................................4 5. General Information ............................................................................................................4 Registration ..................................................................................................................4 Leaves of Absence .......................................................................................................5 Obsoleteness ................................................................................................................5 Changes in Course...
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...frequent in surgical/medical, operational rooms, emergency, obstetrical areas of care and adolescent residential behavioral/ mental health units. The main culprits to these act are non-other than; charge nurses, senior nurses, physicians and nurse managers. This is impartial research among others that have been carried in the United States in relation to nursing careers. Indeed, bullying in nursing profession is stirring at alarming rate that should be moderated through implementation of a number of rules and procedures. The act ought to be rectified since allowing bullying in a nursing environment does not only damage interpersonal relationship in a healthcare facility, but also has devastating effect to the whole group, the patient quality of care, overall financial loss, and give a bad image to the workplace (Quine, 2001). Consistent bullying, affects a nurse physically with chronic health conditions, psychological depression which ultimately lowers his or her occupational performance capacity. These conditions eventually led to increased rate of sickness occurrences, inadequate staffing and poor job performance. Very few nurses can accept bullying at work. It is evident that female nurses are more at risk since bullies target them as they are perceived to be powerless and conquered by physicians, senior nurses, and administration. In most cases, bullying is done by the superior against a subordinate. Creating awareness in regard to...
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...President Obama’s stimulus plan has halted the recession and has slowly reversed its ill effects. Yet, after almost four years the economy is not growing as fast as it should. Hence, President Obama has introduced legislation to urge congress to expand tax cuts for existing small businesses and set aside funds for new ones. This topic is written to identify the pros and cons of the partnership as a form of ownership; the funding options for small businesses with examples of how managerial accounting can help managers with product costing; incremental analysis, and budgeting; the basic components of the marketing process; and the roles of social responsibility and technology in the marketing function. (According to the APA format, section headers needed to identify different sections of the paper.) (i.e. The Pros and Cons of Partnerships) Starting a business as a sole proprietorship by your self is extremely difficult. In most cases there are not adequate funds or resources available to establish the business or the criteria for one to qualify for a business loan. However, in a partnership business as a form of ownership, banks are more inclined to loan money. The reason is that banks can hold two or more...
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...UNITS AND UNIT ANALYSIS Introduction Quantitative physical properties are recorded as a number with a unit where the unit indicates what instrument was used. In this country, the most common system of units is the English System but in science, the preferred system is the Metric System (SI). The SI system is preferred because all units that are proportional to some basic unit are given in terms of powers of ten of the basic unit. In this chapter, the units for length, mass, temperature, amount and time in both systems are given as well as some compound units. Changing from one unit to another is referred to as unit analysis problems and these are developed along with the introduction of the units. This is preceded by a general strategy for solving unit analysis problems. General Aspects of Unit Analysis Problems In either system, there are many units for the same quantitative property. For example, in the English system length can be given in inches, feet, yards or miles. Having different units for the same property may seem objectionable but consider the following. Suppose that the only unit for length was the inch and you are traveling from Waco to Dallas. When leaving Waco you see a sign that said Dallas 5700000 or Dallas 5.7x106 inches being understood. The problem is that very large (or very small) numbers are difficult to interpret. Just how far is 5700000 inches and how long will it take. In actuality, the sign reads Dallas 90 mi....
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...developing global systems? Key Terms The following alphabetical list identifies the key terms discussed in this chapter. The page number for each key term is provided. |Business driver, 499 |International information systems architecture, 499 | |Cooptation, 508 |Legitimacy, 510 | |Core systems, 506 |Multinational, 504 | |Domestic exporter, 503 |Particularism, 502 | |Franchiser, 504 |Transborder data flow, 502 | |Global culture, 500 |Transnational, 504 | Teaching Suggestions The opening vignette, “Paul Hartmann AG Internationalizes with Global Systems,” shows the changes that are necessary when a company wants to implement an international information systems architecture. Discussing this vignette with your class is a great way to start the chapter. To facilitate class...
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...T.Y. PuneSemester V & VI of Pune of B.C.A. University University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune University of Pune Pattern 2008, w.e.f. 2010-11 Semester – V Course No. 501 502 503 504 505 506 Subject Name VB.NET or VB.NET Programming Internet Programming and Cyber Law Principals of Marketing Core Java Project work ( VB ) Computer Laboratory and Practical Work (.NET + Core Java ) Semester – VI Course No. 601 602 603 604 605 606 Subject Names E-Commerce Multimedia Systems Introduction to Syspro And Operating Systems Advance Java Project Work (Banking & Finance, Cost Analysis, Financial Analysis, Payroll, EDP, ERP etc.) Computer Laboratory and Practical Work (Multimedia + Advanced Java) University of Pune, T.Y. B.C.A., Semester V & VI 2 T.Y. B.C.A. Semester V Subject Name -: VB.NET or VB.NET Programming. Course Code -: 501 Sr. No. 1. TOPICS .NET Framework (Introduction to .NET Framework) 1.1 Introduction 1.2 CLR 1.3 CTS 1.4 MSIL 1.5 Garbage Collection 1.6 Assemblies 1.6.1 Assembly content 1.6.2 Assembly types VB.Net Programming 2.1 Windows Forms 2.1.1. Setting Title Bar Text 2.1.2. Seeing the initial position of a form 2...
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...Henri Tam and the MGI Team : Written Case Analysis Henry Tam faced a difficult challenge as he began his business plan project with Music Games International (MGI). The root of the problem is that the company culture is not adaptive. This means that the team members do not come together and support change to enhance their productivity. In this instance, it causes the team not to be as effective as they otherwise would. During the course of the project, Henry encountered several difficulties. The group lacks an effective leader. He has to step in to establish better management of agreements and build unity and encourage collaboration through supporting, empathizing, and harmonizing. Finally, their group lacks greatly in having clear stages of development. He needs a clear understanding of the stages of group development. In order to advance the group, I recommend that they make changes in their strategy to form the cohesion in their group. First, they need to overlook personality conflicts to facilitate agreement. A group of highly talented people does not mean guaranteed success. They must delegate tasks and be consistent in their decisions. Another recommendation is to establish a clear team leader to develop credibility. This will allow the group to develop focus and influence, and motivate them to greater effort. Third, I recommend they set clear expectations and boundaries. Doing so will increase efficiency and clarify roles and agendas. Finally, they need to establish...
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...NOVA School of Business and Economics Case Study Corporate Finance Undergraduate Programs in Management and Economics 2010/2011 (Spring Semester) Prof. Miguel Ferreira Dr. João Filipe CIMSPA 1st QUESTION [GROUP 45] Hélia Lopes, 9056 | Jean Rafael, 10402 | Marta Costa, 9475 Marta Soares, 8624 | Miguel Melo, 8878 EXECUTIVE SUMARY: The present report will study the feasibility of an investment opportunity by Cimspa consisting on the expansion of its production process to Angola. In the following analysis we used forecasts previously obtained. Additional relevant information on market data, taxes and law was taken from accurate records of OANDA, IMF, Deloitte and a publication of the Angolan Labor Policy, but all references are properly stated forward. 1DATA TREATMENT AND REMARKS: ° All data was converted to Euro’s as the final results should come in that unit. For this purpose we used exchange rates from September 30th available on OANDA website2, obtaining an USD/EURO Exchange rate of 0,7247 and an AKZ/EURO Exchange rate of 0,008. Furthermore, from now on all the values presented in this report will be expressed in Euro’s, according with the above FOREX rates; unless indicated otherwise. ° We Accessed the PIB's growth rate and inflation forecasts by the IMF Angola Report No. 11/513. For inflation the values were deduced from the consumer price index (end of period) because later on when we refer to any period we will be referring to the term of the same...
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...Arauco Case 1. Should Arauco build the Nueva Aldea project? (Hint: Estimate the project Net Present Value and provide a recommendation considering quantitative and qualitative arguments) Qualitative arguments We would suggest the company to go ahead with the the project Nueva Aldea considering next arguments: Horizontal expansion The company Arauco should build the project Nueva Aldea, for various reasons related to production, efficiency, access to lower costs and its growth internationally. Among the reasons that support the construction of the new plant, we consider that Arauco will be located in a specific region (VIII) close to the ports of Lirquén, Coronel and San Vicente where we can find the largest productive plantations and where this strategic position would favors the mobilization of processed materials, key point of analysis to promote the expansion and interconnection of a company of this magnitude. Also have a perfect access to the central power grid, which would significantly reduce the cost of electricity transmission. In addition to the strategic location also would exist benefits regarding transdisciplinary work between different plants. Benefits that result in a consistent process integration, cross information, facilitating learning, technological exchange and decreased bureaucracies, all factors which contribute to the improvement of production processes and efficiency. In relation to economies of scope, this new project would achieve...
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...Homework #5 Due: 12:00pm noon, 4/30/2009 Topic: Build, Manage, and Globalize Projects Reading: Chapters 13, 14, and 15 Instruction 1: Write answers in your own language. In other words, if you find some answers from the textbook or other resources, paraphrase them thoroughly and add references or URLs as follows: • Example 1: Infosys is one of the exemplary companies that provide outsourcing services globally (Thomas L. Friedman, “The World is Flat,” p. 110). • Example 2: SAP provides various core business functions, such as finance, human resource, and manufacturing (http://www.nytimes.com/2008/08/25/technology/25sap.html). Instruction 2: Only cite the reliable sources defined as “Scholarship” and “News Organizations” in http://en.wikipedia.org/wiki/Wikipedia:Reliable_sources. Note that Wikipedia itself is NOT considered as a reliable sources because some contents of it are still evolving and may contain biased and partial information. Wikipedia may contain links to good resources, though. Instruction 3: Basically, submit only your answers, not the instruction and questions. All instructions and questions are highlighted in yellow (except for the homework number and due dates). Thus, before submitting your homework, remove all of the yellow areas. If you keep the yellow area, the plagiarism detection system may put a flag on your homework. Instruction 4. Save your answers in a file as “hw2_[Purdue Career Account].doc” (e.g, “hw2_yij.doc”), and...
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...examples of formative and summative assessment * Formative assessment * On going evaluation * Less formal * Used to adjust and monitor progress * Summative assessment * Evaluation at the end of a unit/ year * More formal * Assess student competency with a unit Identify and apply the 6 principles of IDEA * Procedural Due Process * Zero Reject * To include all students * Nondiscriminatory * To determine whether a student has a disability * The nature of special education and related services * Appropriate Education * To provide benefit and progress toward outcomes by following the IDEA process * Least restrictive environment * To ensure IEP outcomes by ensuring access to general education curriculum, extracurricular, and other activities * Parent and Student Participation Identify the impact of ESEA/NCLB on schools * Accountablility fro results * School safety * Parental choice * Teacher quality * Scientific based methods of teaching evidence based practices * Local flexibility * Standards-based education * Current * performance Identify the purpose of Section 504 and how it applies to services provided to students * Antidiscrimination law * Protects form discrimination * Provides for reasonable accommodations * Provides services for students who don’t quality under IDEA * Provides funs...
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