...Case Summary of Abrams Company (Case 5-4) Overviews: Abrams Company is a manufacturing company manufacturing parts in transportation vehicles. It has two major sources of customers, original equipment manufacturers (OEMs) and wholesalers. There is a vice president in charge of those three major parts division. Each division has its own OEM departments for the new products or innovative existing products, while leaving the old ones to the fourth departments of Abrams Company – the Aftermarket Marketing Division. This division operated several company-owned parts distribution warehouses in the US and foreign markets. In the 1992 sales break up, AM division had a $180M sales of the total $500M inside and outside sales of four division. For the sake of the high number of vehicles sold, top management’s goal was to target high expected growth in AM division. When looking into the company’s overall strategies and goals, ROI is an important indicator for their targeting, budgeting and planning. In order to make Abrams company’s own financial reports similar to external ones, it included the allocated overhead expenses and taxes in determining profit. In addition, Abrams allocated the net assets, cash and receivables based on sale values, while for the property, plant and equipment, it preferred the book value traced specifically to each plant. Marketing strategies always determine the company’s overall performance. Because of the different customers between AM division and other...
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...Abrams Company is a manufacturing company manufacturing parts in transportation vehicles. It has two major sources of customers, original equipment manufacturers (OEMs) and wholesalers. There is a vice president in charge of those three major parts division. Each division has its own OEM departments for the new products or innovative existing products, while leaving the old ones to the fourth departments of Abrams Company – the Aftermarket Marketing Division. This division operated several company-owned parts distribution warehouses in the US and foreign markets. In the 1992 sales break up, AM division had a $180M sales of the total $500M inside and outside sales of four division. For the sake of the high number of vehicles sold, top management’s goal was to target high expected growth in AM division. When looking into the company’s overall strategies and goals, ROI is an important indicator for their targeting, budgeting and planning. In order to make Abrams company’s own financial reports similar to external ones, it included the allocated overhead expenses and taxes in determining profit. In addition, Abrams allocated the net assets, cash and receivables based on sale values, while for the property, plant and equipment, it preferred the book value traced specifically to each plant. Marketing strategies always determine the company’s overall performance. Because of the different customers between AM division and other three product divisions, they have their own OEM...
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...Abrams Company Abrams Company’s top management had three areas of concerns regarding the management control in its company. a).The first concern was the disputes over the transfer pricing between three part-divisions and After Market division, especially for parts that exclusively sold to AM division. To reduce the dispute Abram’s top management to establish a fixed price for the exclusive parts, the fixed should cover the COGS and other expenses attributable to parts manufacturing plus divisional appropriate profit. The transfer price will be determined by adjusting the fixed price to resemble the price change caused by inflation. The fixed price determination must be established in conformity with all part divisions, AM division, and corporate level as the ultimate controller of company’s overall performance. b) Product division too often treated the AM division as a captive customer. The second focus of concern of the Abrams‘ top management was the behavior of part divisions, which captivated the AM division. Again, this is the consequence of Abrams Company organizational structure; the treat of divisions as profit centers, according to theory, will abdicate some control of top management since some decision makings authority are delegated to the lower level. This is the case in Abrams Company, where its division losing it synergy to reach companywide common goal. To overcome this problem Abrams Company needs to change its reward system, and plant managers will have...
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...massive hallway. Those prestigious roman statues seem so far away! Standing defensively, slowing his breathing while clenching his fists! This was not a welcoming sight as those elevator doors suddenly opened! The young blonde haired, blue eyed Bell boy surprised, dropped the bag and mail. Freighted as he is, gathering strength, soft words are spoken, ‘Mr. Geoffrey, sir, are you alright?’ Abram posture remained ridged while he forcible stuttered for help, ‘Come here, closer, stand behind me, push me!’ Somewhat dramatized the young bell boy sudden relapse surfaced a few unwanted memories, approaching slowly, cautiously positioned himself behind Abram. Questing Abram’s request, ‘Push you where Sir?’ The young man gently laid his hands along Abram’s back, while they both desperately managed to control their own frantic panic attack, ‘To the elevator, take me in the elevator!' Mentally preparing, relaxing clinched fists, stretching his fingers, the young man gently positioned both hands, gathering great strength to achieve the request at hand, pushed Abram inside the elevator. Carefully studying Abram, stepping back to let him rest his hands on his knees, while sucking in a sigh of relief. While the fury of this embarrassing episode subsided, the need for an apology is immense, ‘I’m sorry kid, what’s your name?’ ...
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...Individual Assignment 1.1 | Misunderstanding 1 (M1) | Misunderstanding 2 (M2) | Who was the sender? | I, Ardra English, was the sender. | My supervisor was the sender. | Who was the receiver? | My co-worker was the receiver. | I was the receiver. | What was the message? | I was school shopping this weekend, and I noticed there are four new bus shelters at the corner of Forest Lane and Abrams Road. Prepare the schedules, and I will post them immediately. | Are there any time changes that affect the schedules on the pylons? | What channel was used to send the message? | Face-to-face, verbal communication. | E-mail | What was the misunderstanding that occurred? | He did not want to create the schedules. | She did not specifically ask for the changes, and I did not realize that she wanted me to create the schedules for the pylons. | How could the misunderstanding have been avoided? | There are no established standard operating procedures for creating and installing the schedules. | I feel that my supervisor should have been more specific about her needs. I did not know that she wanted me to create the schedules, and submit them to her. | In the first misunderstanding, I learned that I should have listened to why the co-worker did not want to create the schedule. From his experience as a graphic artist, he waited until the manager in the Passenger Amenities Department sent notice to install the schedule. From my experience in customer service, when there...
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...intelligence data, which meant that finding where the IRG divisions were located, would be up to the 2nd ACR. Like the prairie horse soldiers of 150 years earlier, the troopers of the regiments would grope forward until they physically ran into the enemy, in this case the IRG Tawakalna Division. Generally known to be the best and most aggressive of the various IRG formations, Tawakalna was the unit that would bear the brunt of the coming battle with VII Corps. As 2nd ACR moved forward, the regiment’s three squadrons were line abreast from north to south. Each squadron had two of its three cavalry troops forward, with the other and a tank platoon in reserve behind. In 1991, armored cavalry troops were company-sized units, each with 9 M1A1 Abrams tanks, 13 M3A2 Bradley cavalry fighting vehicles, and a handful of M113-based mortar carriers and other vehicles. On the right (south) side of 2nd...
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...Gossip Girl Gossip girl is an American TV show that revolves around the lives of young teens that live in Upper East Side of Manhattan. The show also features the parents of the teens as supporting actors, whose main roles is to guide the youngsters. In addition, a family lives outside Upper East Side who relate with the rich. The show brings to light many issues that rich society experience and their day-to-day problems for the young stars. There are the minorities in the fictional community who includes non-whites and those who are not part of the high society. The show also shows how different classes relate. It is clear that when the lower class are discriminated by some, most do not mind and even have a good relationship with them. Class representation Gossip girl represents the high class in the society; only one family is not rich, and later they move to Upper East Side. Blair waldoff is a young teen who has very high regard to herself and her family name. Blair is conservative and refined, and very careful not to tarnish her family name. She belongs to the high class and does not like those who do not belong there. She does not like Dan Humphrey at first for his low social status, but they later become friends. She has friends who only belong to her social status, and later she gets married to the prince of Monaco. Another character Serena van der Woonsen is a young, rebellious, and very attractive woman who has the status of a celebrity in this show. Her dressing is...
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...CASE STUDY TATE AND LYLE MODULE TITLE MANAGEMENT INFORMATION SYSTEM BSC COMPUTING SEMESTER 5 August 2012- November 2012 ABIODUN EMMANUEL TAIWO L0592LYLY0411 MODULE ADVISOR DR UMA MOHAN Cardiff Metropolitan University Department of Business and Information Technology London School of Commerce, London SE1 1NX ABIODUN EMMANUEL TAIWO L0592LYLY0411 MIS CASE STUDY 1. EXECUTIVE SUMMARY Tate and Lyle is a manufacturing firm that has it history dated back to the year 1921. The company was established as a result of a major merger between two sugar refining companies; Henry Tate & sons and Abram Lyle and sons. The company, after the merger expanded its coast to the production of specialty food ingredients such as sweeteners, texturants, wellness ingredients among others and bulk ingredients such as corn syrup, acidulants and flours. Tate and Lyle is based in Silver-town, London from where it runs supplies to a huge market network which comprises of food and beverages, pharmaceutical, animal feeds and personal care industries around the globe. Vision and Mission remains the backbone of every successful business organization and the managers of Tate and Lyle left nothing untouched in this regard. It has simple, direct and concise goals and mission which are clearly outlined in their mission statements. This case study pays particular attention to a broad analysis of the company’s mission statements, its alignment to the company’s strategies...
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...What Abram mostly taught me was that we as a society need to experience a return to nature; a reunion with our surroundings that we take for granted. Abrams poked holes in my firm belief science- a fabric that I had previously seen as bulletproof. Though I still retain some of my bias towards science, I am able to see through my previous biases and see the world from other’s perspectives. Science is not the only way to view the world, as I had previously thought. In fact, as far as anyone’s aware, it’s not even the correct way to view the...
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...Rules Of Engagement and Six Levels in the Chain of Command Introduction Rules of engagement (ROE) are needed to fight any war efficiently and they usually work. However in Vietnam the ROE did no more than hinder our troops, and did not allow them to fight efficiently. Ultimately, causing a huge loss of life for American troops and a unwon war in Vietnam. The ROE in Vietnam were not effectively used throughout the chain of command during the war. ROE and Six Levels of the Chain Of Command ROE dictate the application of military power during a war. ROE provide everyone in the chain of command rules to conduct themselves by. It gives a complete set of rules and options for fighting a war. President Johnson had to restrict the ROE to a degree as to be able to allow warfare within the limits of the limited war strategy. (Moss, 2010) He restricted the types of targets that US soldiers could engage and to what degree they could engage them. Johnson wanted to reduce or eliminate the possibility of civilian casualties which was very difficult in a war where the combatants looked like civilians and the combatants were well versed in blending in with their surroundings. (Moss, 2010) Johnson also implemented these strict ROE to avoid China and the USSR from getting involved in Vietnam. Johnson did not want the US to look like aggressors in the Vietnam War. Secretary of Defense Robert McNamara was second hand to Johnson in developing the ROE for the war. He would join with Johnson...
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...I’m the bad guy. I made the mistakes. I am the reason that I am here, encased by concrete walls and metal bars. That person is me. For one second, just one second, I forget. Forget the war and J.L Abrams. For one momentous second I’m 12 years old, dancing with my father, listening to my mother’s soothing lullabies, the songs I was once so curious about, the berceuses that were reminders of my innocence. Innocence is no longer an option for me. Dad is dead, mom is god knows where, and I am here. I am trapped. If I think hard enough I can recall it all. I could recall the way I was torn out of my father’s arms, or the exact facial expression on my mother’s face as he was shot. I could tell you every last detail. For other people I suppose...
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...CASE 5-4: Abrams Company Ledningen har uttryckt tre problemområden: • Konflikter över transferpriser för produkter som saknar marknadspris. • OEM-kunder favoriseras över AM-avdelningen. • Höga lager saldon över hela året. Problem med transferpriser uppstår för de produkter som aldrig sålts på OEM kunder och säljs till AM-divisionen. Dessa produkter saknar ett marknadspris. Problemet leder till ineffektivitet eftersom företaget spenderar tid på att förhandlar och lösa konflikterna. Genom att lägga tid på konfliklösandet fokuserar de på fel saker, problemet blir ännu större i det fall då koncerners ekonomichef blir inblandad i konfliklösandet. För att undvika dessa problem rekommenderas det att de inför en transferpolicy för alla produkter. Transferpriset ska baseras på självkostnad och ett vinstpålägg som är förbestämt. Att tillverkande enheter favoriserar OEM kunder över AM divisionen vid begränsad tillgång på produkter är ett problem. Problemet grundas i att AM divisionen inte tillåts köpa produkter från konkurrerande aktörer vilket ger tillverkande enheter ett maktövertag. Detta förhållande kan vara svårt att ändra på men beroende på hur stort problemet är kan det ändå vara nödvändigt att tillåta inköp av genriska produkter från externa leverantörer. En annan lösning kan vara att sätta ett mål och mäta fabrikernas förmåga att möta AM divisionens efterfrågan. Ett annat problem grundas i att nuvarande bonussystem missgynnar AM divisionen då dess uppköp utöver...
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...tree to drop, Here is a strange and bitter crop. By Lewis Allan, 1940 These words paint a picture and speak of an unpleasant time in American history, where blatant racism, lynchings and inequalities were committed against African Americans. Strange fruit can be considered a protest song of the pre-civil rights era. Its importance to the movement can be felt in the lyrics of the song paving the way for protest songs of the civil rights era and its impact on the world today. Strange Fruit was composed by Abel Meerpol, a school teacher from the Bronx, NY who wrote a poem under the pseudonym Lewis Allan (Independent Lens, 2003) about the horrors of racism after seeing graphic photos of a lynching of two teenagers, Thomas Shipp and Abram Smith. These teenagers, who were accused of killing a white man, were taken from an Indiana jail and lynched by a mob of angry whites (Koppes, 2010). Their bodies badly beaten and burned, left hanging from a tree their bodies blowing with the wind for the world to see. Although there were lynchings in the North, the majority of lynchings were in the South (Stone, 2004). The victims, most often African American were guilty of nothing more than being black. They were tortured, abused and murdered in...
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...James Abram Garfield was born on November 19, 1831 in Cuyahoga County in Ohio. Garfield attended college at the Western Reserve Electric institute he later enrolled at Williams College in Massachusetts. After he graduated in 1856 he returned to the institute at Hiram and became a teacher, he later on became principal. In addition to teaching he was a lay speaker at a church. Like many members of his church Garfield was a free soiler (free soilers were opposed to expansion of slavery in the western states.) With his natural speaking ability Garfield found himself in the political realm. In 1859 he was elected into the Ohio state senate. With the civil war approaching Garfield used his speaking abilities to persuade men to enlist and raise troops...
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...Abram Lincoln Harris, Jr., was the first African American Economist; he was born January 17, 1899 in Richmond, Virginia and died November 16, 1963 in Chicago, Illinois ("Abram Lincoln Harris Jr Facts", 2010). He was born thirty-six years after his name sake, President Abraham Lincoln, signed the Emancipation Proclamation that lead to the abolishment of slavery and thereby allowing Harris the freedom to pursue his endeavors as an economist ("Emancipation Proclamation: Primary Documents of American History (Virtual Programs & Services, Library of Congress)", 2017). Although he was the grandson of a slave, he grew up in a middle-class household where his father, Abram Lincoln Harris, Sr., was a butcher in a German American owned meat shop and his mother, Mary Lee Harris, worked as a teacher ("Harris, Abram Lincoln, Jr. (1899-1963) | The Black Past: Remembered and Reclaimed", 2017). Through the influence of his parents, he was able to learn German while his father worked in the meat shop and after high school he earned his Bachelor of Science degree from Virginia Union University in 1922. Two years later, he earned Masters of Arts degree in economics from the University of Pittsburgh ("Abram Lincoln Harris Jr Facts",...
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