...Memo To: Fan Company A From: Crystal Franklin Date: 05/172014 Re: Recommended Depreciation Method The straight line method of depreciation one of the easiest ways to calculate depreciation expense. The effects on net income is the same over the life of the item that is being depreciated, due to the expense having the same cost every year. To calculate straight line depreciation you take the cost minus the salvage value, than divide the number by the expected life. Double declining balance method of depreciation, uses double the straight line method. Double declining balance is calculated by, first finding the straight line depreciation amount than find the straight line percentage. To find the straight line percentage divide the yearly straight depreciation into the item’s cost minus the salvage value. Once you have the straight line percentage multiply it by two giving the double declining rate. The double declining rate is than multiplied by the cost minus any accumulated depreciation. Double declining balance method deducts larger amount during the early years of the item, this lowers net income early of the item. In the instances of corporations whose costs are based solely on production costs, the units-of-production is the best method. That way if production is low, than the depreciation expense is low, lowering the effect on net income. When the companies production is high, than there is a larger deduction to the net income. The units-of-output method is calculated...
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...Hired as supervisor of the employee benefits section in a city government personnel department six (6) months ago * As supervisor, she has the authority and the legitimate power over the employees of the benefits section * She has had great difficulty getting employees to follow her orders which indicates that Ms. Benson is ineffective in leading her section * Had lost the respect of the personnel manager and that she can’t control the employees in her section b. Benefits section * Handles employee insurance, life insurance, retirement benefits, educational benefits, and worker compensation claims * It is composed of six (6) employees who have worked together for the past five (5) years and who have become a very close-knit cohesive group (strong task structure) who cooperate well with other city employees * Has an excellent reputation based on the few complaints it receives on how it handles employee benefits c. Sharon Garcia * The informal leader of the benefits section whom other employees look up for advice and assistance * As an informal leader, she has both power and influence, though she has no authority * Told other employees that Ms Benson did not understand the new procedures during the training session on the new procedures for processing health insurance claims * Advised the other employees not to follow Ms. Benson’s instructions d. Other employees of the benefits section * Agreed to Ms Garcia’s advise...
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...1. Point of view Good Morning everyone, we are from the organizational and management development department from the main branch. And today we will present to you the possible solutions and recommendations of the different problems that came up because of Reorganization or the restructuring design of Pizza Hut.inc. Before we proceed we would like to acknowledge the presence of our CEO, Mr. Gary Miner, members of the executive committee of pizza hut, and the representatives of the different branches of pizza hut inc. Before we continue we the case presentation we would like to introduce the members of our department………… 2. Situational Analysis a. Brief History - June 15, 1958 Brothers Dan and Frank Carney opened the first Pizza Hut restaurant in a small rented building in Wichita, Kansas, using $600 borrowed from their mother and some second-hand equipment. -1966 The first pizza hut home office was built in Wichita to oversee 145 restaurants. -1968 The number of restaurants had reached 300, and Pizza Hut had opened its first restaurant outside the United States in Canada. -1969 Pizza Hut went public. -1977 Pizza Hut was acquired by PepsiCo, Inc. infusing Pizza Hut with additional capital and marketing expertise. PepsiCo later acquired Taco Bell and Kentucky Fried Chicken (KFC). -1985 Home Delivery which contributed substantially to the growth and totaled about one fifth of all Pizza Hut sales. -1990 It generated U.S sales of $3.8...
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...CASE #1 WHEN THE WORKPLACE BECOMES A CRIME SCENE On the morning of September 8, 2009, security cameras showed Annie Le, a doctoral student in the Yale School of Medicine’s Department of Pharmacology, entering the campus building in which she worked as an animal researcher. When Le failed to return home that evening, her roommates reported her missing to local police. Because security footage didn’t show Le leaving the building, authorities immediately closed it off, and Le’s body was found five days later, hidden inside a wall in a basement laboratory. She had been strangled. It was September 13 – the day on which Le, 24, was to be married. On September 17, police arrested Raymond Clark III, also 24, a lab technician who’d been working in the building on the day that Le disappeared. As of this writing, neither Clark nor the police have indicated any motive, but New Haven police chief James Lewis is on record as saying, “This is not about urban crime, university crime, [or] domestic crime, but an issue of workplace violence, which is becoming a growing concern around the country.” How much concern? In 2007, the last year for which there is reliable data, there were more than 5,600 work-related deaths in the United States. Of these, 864, or 15 percent, were due to assaults or other violent acts; homicides accounted for 628 deaths, or 11 percent of the total, with murder passing “Contact with objects and equipment” to take over the number-two spot in cause of workplace...
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...DISA Field Security Operations Division ~ COURSE ANNOUNCEMENT ~ ACAS - Assured Compliance Assessment Solution – Course #042 11 - 14 Dec 2012 DISA Field Security Operations (FSO) will be sponsoring this training course. CLASSROOM LOCATION: TBD Students should bring to class: * ink pen / pencil * highlighter * notepad COURSE DESCRIPTION: The ACAS instructor-led classroom training course will focus on how to use the ACAS system tool suite, including the SecurityCenter console, Nessus Vulnerability Scanner (Nessus(r)), the Passive Vulnerability Scanner (PVS), the 3D Tool, and the X-Tool. The classroom training will be taught by HP instructors using training materials customized to align with the ACAS system. Students will be required to take an end-of-course certification exam and will receive a certificate of completion. This four-day foundational course will provide ACAS SecurityCenter users with the skills and knowledge necessary to discover and report relevant security information using the ACAS system products. Participants will learn the building blocks of SecurityCenter management, evaluate role-based responsibilities within a security organization, organize systems and network segments into logical groups, perform tasks to monitor system security and compliance, and customize reports to detail findings. Participants will also learn to initiate active scans, evaluate vulnerabilities, and monitor system compliance. 1. Students...
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...Abstract It is the purpose of this paper to address the topic of ethics in group counseling. This author will define what group ethics is according to the psychological organizations such as the American Counseling Association (ACA), and the Association of Specialist in Group Work (ASGW). This author will also address what the American Association of Christian Counselor (AACC) has to say about the ethical standards for Christian Counseling. To effectively practice ethically group therapy a counselor needs to internalize the morals, values, and behavioral makeup of each individual within the group. This paper will also look at the comparison between group and individual psychotherapy and why a counselor will choose between the two. The group processes in both individual and group psychotherapy are a positive catalyst for personal growth within the individual psyche. Whereas group therapy tends to address interactional and interpersonal, individual therapy usually looks at the intra-psychic. Group therapy has been proven to have effective treatment benefits in the treatment with various psychological and personal problems. The final section will address the ethical challenges this author may face and her biblical perspective in counseling, her personal leadership qualities and her personal approach to group counseling. Counseling in our society has gone through multiple changes in the recent years. More individuals are looking into receiving support and guidance in...
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...De La Salle University Ramon V. del Rosario College of Business Management and Organization Department Case Analysis No. 5 Oxford Plastics Company Management Principles and Dynamics Mr. Raymund Habaradas 3st Term, S.Y. 2011-2012 Group 2 Balinas, Diberjohn Carigara, Llany Lopez, Annie Santiago, Kristoffer Villapando, Leizl 12 March 2012 Case Analysis No. 5: Oxford Plastic Company. -The Power of Two. 1 Table of Contents Page No. I. II. III. Synthesis Point of view Statement of the problem 3 3 3 3 3 6 7 9 11 11 IV. Statement of objectives V. Areas for Considerations VI. Alternative courses of action VII. Recommendation VIII. Implementation plan IX. Learning points X. Reference Case Analysis No. 5: Oxford Plastic Company. -The Power of Two. 2 I. Synthesis Oxford Plastics is a manufacturer of high quality plastics and resins. The plant employs 3000 workers in a 75-acre facility in Beatty town. It has plans of expanding the facility to accommodate a color laboratory and paint shop that will enable better and faster operations to meet customer requirements and increase competitiveness. The Governor is in full support of the additional facility for economic development. He encouraged the plant manager to coordinate with officials to address and avoid problems in relation the expansion. Oxford Plastics is faced with a challenge of positioning the additional 25-acre facility considering industrial zoning boundaries and the need to comply with...
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...CASE STUDY: CONFIL GARMENTS, LTD. VIEWPOINT: MANAGEMENT TIME CONTEXT: During the 6th month of operation (1987 Aquino Administration) I.PROBLEM STATEMENT A. The code of ethics is neither written nor compiled in a clear, understandable, and accessible manner. B. The management borders on autocratic, disregarding employee input and putting the decision making process solely in the hands of the upper management C. The Management is nepotic and discriminating, putting exclusively family in top management and favoring Chinese and Chinese-speakers for promotion and advancement. II. STATEMENT OF THE OBJECTIVES A. To provide a clear and written code of ethics B. To bridge/ fix the relationship among employer and employees C. To show equality and give opportunities to all employees The objective of this case study is to solve external and internal problems in the company within 1 month III. AREAS OF CONSIDERATION Strengths | Weaknesses | 1. The work environment is clean and well maintained and it is pleasant to work in2. The wages for regular employees are 10% higher than the minimum | 1. That the management is repressive and autocratic2. That the upper management is nepotic because the company are composed of family members3. They fire or terminate employees without due process for violating unwritten code of ethics | Opportunity | Threats | 1. The Aquino Administration was very fond of foreign investment and made policies to make it...
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...Affordable Care Act (ACA). The ACA will therefore give further impetus to the growing importance of teams in health care. Teams typically involve 2 or more people embedded in a larger social system who differentiate their roles, share common goals, interact with each other, and perform tasks affecting others. Multiple team types fit within this definition, and they all need support from leadership to succeed. Teams have been invoked as a necessary tool to address the needs of patients with multiple chronic conditions and to address medical workforce shortages. Invoking teams, however, is much easier than making them function effectively, so we need to consider the implications of the growing emphasis on teams. Although the ACA will spur team development, organizational leadership must use what we know now to train, support, and incentivize team function. Meanwhile, we must also advance research regarding teams in health care to give those leaders more evidence to guide their work. Ann Fam Med 2013;11:279-281. doi:10.1370/afm.1506. Process of Care Research Branch, Behavioral Research Program, Division of Cancer Control and Population Science, National Cancer Institute, Rockville, Maryland Earl G. Graves School of Business and Management, Morgan State University, Baltimore, Maryland 3 School of Public Health, University of California, Berkeley, Berkeley, California 2 INTRODUCTION ow that it seems certain implementation of the US Affordable Care Act (ACA) will continue, the...
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...ethical manner. You will also familiarize yourself with the sections of the codes that govern your responsibilities as a counseling student. Tasks: * Compare and contrast the ACA's, the AMHCA's, and the NBCC's codes of ethics. * Describe your responsibilities as a student as per the ACA's and the AMHCA's codes of ethics. Your final product will be a 3- to 5-page Microsoft Word document written in APA format, utilizing at least three scholarly sources. Your paper should be written in a clear, concise, and organized manner; demonstrate ethical scholarship in accurate representation and attribution of sources; and display accurate spelling, grammar, and punctuation. This is the grading rubric Assignment Components | Proficient | Max Points | | | | Compare and contrast the American Counseling Association (ACA), American Mental Health Counseling Association (AMHCA), and National Board for Certified Counselors (NBCC) codes of ethics. | Thoughtful and insightful understanding of the parallels and variations between the ACA, AMHCA, and NBCC codes of ethics is reflected. Accurate analysis and synthesis of the ethical codes reflects an appropriate connection between the three codes. | /32 pts. | Describe your responsibilities as a student, per the ACA and AMHCA Code of Ethics | All references to student responsibilities in the codes are addressed. Understanding of student...
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...and long-range planning system. * They sought the professional advice from a team of experts on strategic planning headed by Dr. Peter Lorange. 5. Statement of the Problem: What will be the best strategy that SMC and ANSCOR Group of Companies will take for them to be able to adapt to the rapid change in the environment? 6. TOWS Analysis THREATS | OPPORTUNITIES | WEAKNESSES | STRENGTHS | Rapid change in consumers preference | With the help of R&D, the company can improve their products | Poor strategic planning | Established its name in the industry | Highly competitive market | Exploring new markets for them to be the first in that market | Decentralization of the organization | They have hired qualified and experienced people | 7. ACA (Alternative Course of Action) a. The company need to give more attention in R&D for product improvement b. Centralization of organization for proper management c. Using machines instead of man power in their production line and similar areas 8. Matrix 5 Highest 1 Lowest ACA | Timeliness | Acceptability | Reliance | Effectiveness | Economical | TOTAL | A | 3 | 2 | 4 | 3 | 2 | 14 | B | 3 | 3 | 4 | 4 | 5 | 19 | C | 2 | 2 | 3 | 2 | 4 | 13 | 9. Recommendation We therefore recommend that the two companies chose the second ACA, the centralization of...
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...relationships can be charged with unnecessary jeopardy. Certain situations may arise in which a dual relationship could be hard to avoid and may have its challenges. It is important that any counseling that is given regardless of the relationship should be safe and secure. Boundary Issues and Dual Relationships Part A – Decision-Making Model and Counseling Examples Engaging in dual relationships is risky business in being a counseling professional. Ethical issues related to professional boundaries and dual relationships can be complex because, dual relationships and the issues that follow are multi-faceted. “If a dual relationship is exploitative, whether it is before, during, or after a professional relationship, it should be avoided” (ACA, 2015). It is important that the counselor acknowledge the fine distinctions between crossing boundaries that lay in the difference between what is unintentional and what is deliberate. Despite entering into an awkward situation it is possible to make the best of it. For example: rural communities often have a limited access to health and mental healthcare providers. “In rural or small towns, the possibility of simultaneous personal and professional involvement is high if not inevitable” (Brownlee, 1996). “The...
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...lieutenants with the recruitment and training of Merrymen members leading to the scarcity of resources, and incoherency of his goals from the band; this may result in the weakening of the band of Robin Hood that will give the Sheriff a chance to eliminate them. The revolt against the Sheriff had begun as a personal crusade. It erupted out of Robin’s conflict with the Sheriff and his administration. However, alone Robin Hood could do little. He therefore sought allies, men with grievances and deep sense of justice. Later he welcomed all who came, asking few questions and demanding only a willingness to serve. Strength, he believed, lay in numbers. Robin ruled the organization; he makes all the important decisions. He delegated specific tasks to his lieutenants. The increasing number of the band was a source of satisfaction for Robin, but also a source of concern. The fame of his merry men is spreading, and new recruits were pouring from all the corners of England. As the band grew in number the resources they have is not sufficient for all of them like food and shelter. The Sheriff was growing stronger and becoming better organized. He now had the money and the men and was beginning to harass the band, probing for its weaknesses. The tide of events was beginning to turn against the Merrymen. The problem is how Robin can organize his band to be more efficient and effective so they can achieve their goal of removing the Sheriff from his office, before he eliminated them first...
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...20-unit motel and was located near a vacation area that was [popular during summer and winter seasons. The Kims had been longing to have a business of their own – that’s why they ventured in this kind of. The couple felt that they had been successful. Each year saw a growth in revenue from room rentals, their bank balance had also increased. Their customer turnaround had been evident as well, maybe because of their efforts in providing a consistently clean rooms and up-to-date furnishings. Because of the lack of formal training, problems started to arise and this alerted them to management issues and concerns. Though the couple devoted their time in the business, they have hired a part-time help for daily room cleaning tasks. They also lack dining facilities the reason why the vending machines are installed to supplement room rentals; in which the vending machine company provides the servicing and maintenance. Mr. Marcus Carter is a frequent guest in Pinetree Motel became acquainted with the Kims. In the year 2006, Mrs. Kim showed Mr. Carter the current issue of the motel trade journal that contains data for motels with 40 or fewer units for the calendar year 2005. As the figures show, the motel had a profit of 21%. The profit last year was $134,003 on sales of $244,461 – or 55%. The Kims said it was their best year to date, however, the figures doesn’t jibe with that of those in the magazine. In this regard, the Mrs. Kim sought Mr. Carter’s help. ...
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...| |EVIDENCE | |LEARNING OUTCOME | | | | | |Learning Outcome 1 |Understand the relationship between organisational structure and culture |Report | |AC 1.1 |Compare and contrast different organisational structures and cultures | | |AC 1.2 |Explain how the relationship between an organisation’s structure and culture| | | |can impact on the performance of the business. | | |AC 1.3 |Discuss the factors which influence individual behaviour at work. | | | | | | | | | | | | |Learning Outcome 2 ...
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