...Module 3 – Assignment 5 Practice Case Examination Backgrounder The background information relating to the Case Examination (Backgrounder) is provided to candidates in advance of the examination date. The Backgrounder contains information about both the company and the industry involved in the case. Candidates are expected to familiarize themselves with this information in preparation for the analysis that will be required during the Case Examination. Candidates should note that they will not be allowed to bring any written material, including the advance copy of this Backgrounder, into the examination centre. A new copy of this Backgrounder, together with Additional Information about the company and a supplement of formulae and tables, will be provided at the writing centre for the Case Examination. Only the following models of calculators are authorized for use during the Case Examination: 1. Texas Instruments 2. Hewlett Packard 3. Sharp TI BA II Plus (including the professional model) HP 10bII+ (or HP 10bll) EL-738C (or EL-738) Candidates are reminded that no outside research on the industry related to this case is required. Examination responses will be evaluated on the basis of the industry information provided in the Backgrounder and the question paper (Additional Information). © 2014 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this...
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...Corporate baCkgrounder © Nestlé Nespresso SA, Corporate Communications, March 2013 Coffee is at the heart of all we do. yet consumer pleasure is why we do it. at a gLanCe Coffee is at the heart of all we do. Yet consumer pleasure is why we do it. The Nespresso story began with a simple but revolutionary idea: enable anyone to create the perfect cup of coffee – just like a skilled barista. From its beginning in 1986, the Nespresso brand concept has redefined and revolutionised the way millions of people enjoy their coffee today, and it has shaped the global coffee culture. Nespresso is not just a coffee. It is a genuine experience that combines perfection and pleasure, simplicity and aesthetics. Nespresso has evolved from being the pioneer and trendsetter into the reference in the portioned coffee category through a singular focus on delivering the ultimate coffee experience to our consumers cup after cup. This is the cornerstone upon which the company was founded, and it is the foundation that has fostered the incredible growth we have enjoyed over the last 27 years. Our success is built on creating the highest quality Grand Cru coffees, long-lasting consumer relationships and sustainable business success. These will continue to be the Key Growth Drivers of our business moving forward, as we compete in the dynamic and growing portioned coffee category. Nestlé Nespresso is a company without boundaries, with both a direct business-to-consumer and business-to-business approach...
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...SFX Entertainment Inc. Backgrounder Eastan Croson Southern Methodist University Abstract SFX Entertainment Inc. is the largest producer of live events and entertainment that are focused primarily on the electronic music culture (“EMC”). This company has excelled in presenting leading EMC festivals and events such as Tomorrowland, Sensation, Q-Dance, Stereosonic, Electric Zoo, Decibel, Nature One, MayDay, Ruhr-in-Love, Life in Color and TomorrowWorld; many of which have over a decade of history, passionate fans and vivid social communities. This company views EMC as a global generational movement being driven by a growing community of avid millennial generation followers. SFX states their mission as enabling the movement by providing the best live experience to fans, music discovery and by connecting other fans and events. Through continuing investments in their festivals and events, adding new creative aspects and expanding into new-unexplored markets, the company has become a major player in the production of electronic dance music (“EDM”) festivals and events. The company plans to continue its growth as well as launching new and exciting events for the EMC community. Keywords: SFX Entertainment Inc., EMC, EDM, music, festivals, events SFX Entertainment Inc. Backgrounder Company History SFX Broadcasting was founded by Robert F.X. Sillerman in 1992, and spurred the consolidation of the radio business after Sillerman bought 120 radio stations under the company’s name. SFX Entertainment...
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...WarwickinternationalhotelWarw ickinternationalhotelWarwickint ernationalhotelWarwickinternat ionalhotelWarwickinternational Palm Cove The New Heaven Rise in Australia hotelWarwickinternationalhotel WarwickinternationalhotelWarw ickinternationalhotelWarwickint ernationalhotelWarwickinternat ionalhotelWarwickinternational hotelWarwickinternationalhotel WarwickinternationalhotelWarw ickinternationalhotelWarwickint ernationalhotelWarwickinternat ionalhotelWarwickinternational hotelWarwickinternationalhotel 10/10/2014 Sihan Guo 0 Table of Content History and Company Root .......4 The Nation of Australia.......5 The Australia Government.......6 Palm Cove.......7 Moving Forward.......7 Conclusion.......8 References.......9 2 History and Company Root --A Collection of Individuals In Exceptional Locations Founded in 1980, Warwick International Hotels represents a collection of distinct, upscale hotels and resorts known for quality throughout the world with over 55 hotels on five continents. As a collection, Warwick hotels are bound to each other by what distinguishes them from others – all of our hotels are renowned for our exceptional locations and remarkable stories to tell. Discover our unique tales steeped in deep-rooted origins and celebrate local traditions as we bring our heritage to life. Paris, Milan, Brussels, Geneva, New York, San Francisco and Bangkok are among the many fascinating cities where Warwick hotels can be found. Proudly located in the heart of...
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...Module 3 – Assignment 1 Practice Case Examination Backgrounder The background information relating to the Case Examination (Backgrounder) is provided to candidates in advance of the examination date. The Backgrounder contains information about both the company and the industry involved in the case. Candidates are expected to familiarize themselves with this information in preparation for the analysis that will be required during the Case Examination. Candidates should note that they will not be allowed to bring any written material, including the advance copy of this Backgrounder, into the examination centre. A new copy of this Backgrounder, together with additional information about the company and a supplement of formulae and tables, will be provided at the writing centre for the Case Examination. Only the following models of calculators are authorized for use during the Case Examination: 1. Texas Instruments 2. Hewlett Packard 3. Sharp TI BA II Plus (including the professional model) HP 10bII+ (or HP 10bll) EL-738C (or EL-738) Candidates are reminded that no outside research on the industry related to this case is required. Examination responses will be evaluated on the basis of the industry information provided in the Backgrounder and the question paper (Additional Information). © 2013 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this...
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...its activities outside the U.S. It will identify the economic concepts that apply to this firm and how the concepts can be used to address the firm’s problems and opportunities. It will identify the economic and political policies that affect this firm and how the policies impact business decisions. It will discuss how the firm uses technology for strategic advantages and the impact of globalization for the firm. Economics for the Global Manager Introduction The world’s largest; Boeing is an aerospace company that leads the manufacturing of commercial jetliners. Boeing also has manufacturer defense, space, and security systems (About Us, 2013). Boeing’s global operations have supply and manufacturer activities outside the U.S. (Backgrounder, 2013). The economic concepts that apply to this firm are manufacturing of commercial jetliners as well as defense, space, and security systems and these concepts can be used to address the firm’s problems and opportunities (About Us, 2013). The economic and political policies that affect this firm are economic growth and political turmoil and these policies impact business decisions (Long-Term Market, 2013). The firm uses technology for strategic advantages by ¬making plans in its research and development investments to maximize potential returns and the impact of globalization for the firm (Arkell, 2005). Boeing Boeing is the world’s largest aerospace company that has a long tradition of leadership and innovation. It leads the...
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...Continuing on from my previous post about the October 2007 entrance examination, here are some observations about the CMA SLP examination just written on August 20, 2008. For those that don’t know, the backgrounder document (18 pages) was given out 48 hours in advance of the examination, while during the examination an “additional information” paper is handed out which was 8 pages that describes the various ongoings of the business. The additional information is what has to be analyzed, not the backgrounder. The backgrounder dealt with a hockey team, and the paper goes into detail about how the management of the team functioned, even including a chart of hockey players, their positions, and their salaries. Turns out that the additional information paper had little to do with hockey. We received the backgrounder on Monday, and I devoted a few hours to reading it and also thinking of case scenarios that are likely to be in the additional information paper. This research was useful as the main question was asked in the paper. When one condensed the additional information, there were three decisions to write about – a purchase or renovate decision regarding a stadium – this involved knowing present value, weighted average cost of capital, time value of an annuity, a capital cost allowance calculation and factoring in taxes. What would take 20 minutes to do in Excel (and very accurately) took about an hour and 30 minutes to do on paper. The second major issue dealt with whether...
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...Declaration of Human Rights (Universal Declaration of Human Rights) states “everyone has the right to life, liberty and security of person” (Universal Declaration of Human Rights) but Ms. Smith was not provided these rights in prison. There are proven long term negative effects that segregation has on an individual with suicide being the leading cause in un-natural death in prison (Archived – Backgrounder, 2014), therefore, Ms. Smith’s rights of life liberty and security were infringed with her being transferred to different facilities 17 times with 9 having nothing to do with her mental health needs (Archived – Backgrounder, 2014). Article 5 of the UDHR states “no one shall be subjected to torture or to cruel inhuman or degrading treatment or punishment” and Article 9 of the international human rights states that “no one shall be subjected to arbitrary arrest, detention or exile” (Universal Declaration of Human Rights). Ms. Smith was in segregation for the majority of her sentence and was given no clothing other than a smock, no shoes, no mattress and no blanket (Archived – Backgrounder, 2014) showing how cruel and inhuman her punishment was. Moreover, “solitary confinement has been classified by the United Nations as torture. It's been called by the Canadian Human Rights Commission cruel and unusual punishment” (Omand, 2013). There is also an overlap of these rights with the International Covenant on Civil and Political Rights. The relevant human rights instruments that...
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...Aboriginal Issues Essay As I read the articles about the aboriginal people what stood out to me and impressed me the most was the over representation of Aboriginal people in our Canadian prison system. A shocking statistic that I read was that 2.8% of the Canadian population is Aboriginal but they account for 18% of our federal prison inmates. Aboriginal people have been faced with so many historic inequities such as being forced to move to reserves with almost none of the basic infrastructures needed to run a functioning society. Having their children taken from their families and put in abusive residential schools, being forced to learn and live by a foreign culture and beliefs as well as being faced with racial discrimination and having their rights ignored. Due to the history of injustice and discrimination aboriginal people have experienced higher unemployment rates and lower incomes leading to lives of poverty, substance abuse, and family violence. I think that the residential schools play a big role in the problems some of the Aboriginal people faced because when they took young children who had learned only a small amount of their families cultures and tried to teach them western cultures and beliefs. As well some of the children were sexually traumatized and beaten, which likely caused a lot of confusion and difficulties growing up. In my opinion because of all the injustice in the past there is a huge lack of trust that the aboriginal people have with the Canadian...
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...Shrnpreet Sidhu David Mikelberg AHSS 1160 November, 25, 2013 Mental Health and the Criminal Justice System: Individual Summary What is Mental Health? Mental health is the balanced development of an individual's personality and emotional attitudes which enable one to live harmoniously with others (Crocker, et all 2011). Mental health involves the development of a healthy individual towards themselves, towards others and towards the environment in which they live, so one can achieve a maximum amount of self-fulfillment (Crocker, et all 2011). Furthermore, mental health differentiates between countries and cultures, and what is considered abnormal differentiates as well. In some countries schizophrenics are killed because they are the devils child. In comparison, in North American countries schizophrenia is a mental illness that can be treated. A mental illness on the other hand is a medical condition that affects a person's thinking, feeling, mood, ability to relate to others and daily functioning (Crocker, et all 2011). Serious mental illnesses include major depression, schizophrenia, bipolar disorder, obsessive compulsive disorder, panic disorder, posttraumatic stress disorder and borderline personality disorder. Mental illnesses can affect persons of any age, race, religion or income. Mental illnesses are not the result of personal weakness, lack of character or poor upbringing (Crocker, et all 2011). Most mental illnesses are treatable and there are specific institutions...
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...Al-Qaeda By Joseph Hubert Abstract My main focus in this paper is the terrorist group that terrorized America and other counties for a few years; this group is named Al-Qaeda. Within this paper I intend to explain the main goals and objectives of the terrorist organization /group. Identify the primary tools, or terrorist methods, they use to conduct their terrorist activities. Identify the controls the U.S. uses to prevent their terrorist activities/operations. Discuss the effectiveness in controlling or stopping their terrorist activities. I will do this by sharing the information that I have found during my research. I will also provide a few scholarly references. 1. Explain the main goals and objectives of the terrorist organization /group. The main goal of this terrorist group was to wage a global jihad, which means holy war. Another one of their focuses was to cause chaos all over the world, this group set out to cause destruction in quite a few countries, and their primary area of focus was America. No one really knows the true reason for all of their attacks, but I think they set out to accomplish all of this because they wanted to take control of the other countries that they waged attacks on. I think that their objective was just that to gain control and power in every country. 2. Identify the primary tools, or terrorist methods, they use to conduct their terrorist activities. The primary tools and terrorist methods used by Al-Qaeda when posing their...
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...PLTS 2200 Assignment I Dzejla Elezovic (201234416) In Canada there are two types of incarceration; provincial and federal. The major difference between the two is the lenght of time served. Provincial term of incarceration is the one which is between one day and two years less one day. Federal term of imprisonment is any term which is two years or greater. Federal prisons are home to offenders who are convicted of more serious crimes than those serving in the provincial prisons. Therefore, federal prisons tend to have more recreational facilities and rehab programs. Many prisoners who have been serving their time in both federal and provincial prisons say that they had more "freedom" in federal prisons than in provincial. Prisoners in provincial prisoners are not given the opportunity of programs which are offered in federal prisons. Those opportunities include gym facilities, rehab programs, leisure and work opportunities, longer visit hours. Inmates serving sentences in federal prisons are usually convicted of more serious crimes than those serving in provincial prisons. Those crimes include homicide, offences involving serious violence or damage, serious drugs offences, sexual offences, etc. Inmates serving their sentence in provincial prisons are usally convicted of less serious offences such as, minor drugs offences, violation of probations, fraud, etc. Provincial prisons hold people who are awaiting trial and those who are serving a provincial custody sentence....
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...MODULE 3, ASSIGNMENT 5 January 17, 2013 Topic: Practice Case Examination RomaCorral Foods Ltd. Overview In this post-session assignment, candidates work on a case that focuses on a Canadian public company called RomaCorral Foods Ltd. (RCFL) that owns and operates two chains of restaurants in Canada. One chain specializes in Italian cuisine (Roma Italian) and the other in mid-level steak house cuisine (Corral Steak House). This assignment provides candidates with an opportunity to use the concepts and tools learned from other assignments to resolve some key issues faced by a Canadian company that has to develop a plan for dealing with a downturn in its industry and ensure that its parent company’s requirements and the bank’s constraint are met. This assignment also provides candidates one final opportunity to practice their examinationwriting skills. Learning Outcome The candidates demonstrate the ability to apply the Steps for Approaching Business and Corporate Strategy to diagnose and resolve the business and functional strategic issues presented in a for-profit setting under simulated examination conditions. Due Date Please refer to the Schedule accessed from the left navigation menu. Required Reading There are no required readings for this case assignment. © 2013 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced...
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...Australian Political System – A closer look August 3, 2012 By ulipops The political system of Australia comprises of 3 main tiers of the government mentioned as below. 1- The Federal Government – Australia, known to be a constitutional monarchy makes use of a parliamentary system of the government. This is further divided into three different branches called legislative, executive and judiciary. The constitution of the Democratic legislature comprises of the Queen, the Senate and the House of representatives. The federal Government is allocated with certain powers while the legislative powers are handed over to the Commonwealth Government. 2- Territory and State Government – There are ten territories in Australia located just outside the state borders. Out of these ten territories, the Commonwealth has authorized to have limited rights of self government to ACT (Australian Capital Territory), NT (Northern Territory), two mainland territories and the Norfolk Island. Regarding the states, Australia has a total of six states namely Tasmania, West Australia, South Australia, Queensland, New South Wales and Victoria. Each state has its own constitution that is run by the federal branches known as legislative, executive and judiciary. The state government has the right to pass laws which even the Commonwealth Government does not have. 3- Local Government – The local government is a subdivision of the States and the Northern territory. Canberra known to be Australia’s National...
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...Coca-Cola Company versus PepsiCo, Inc. Anderson Intermediate Accounting 305 February 24, 2013 Coca-Cola Company versus PepsiCo, Inc. Introduction The Coca-Cola Company and PepsiCo are both very large manufacturing corporations that operate worldwide. Over the years, each corporation has had a very longevity of business success. The expansion of business and brands through subsidiaries, partnerships and franchises in beverage and food products has been a consistent growth in retail sales for both corporations. With such growth, they employ thousands of employees worldwide and offer competitive benefits to include medical, life, and retirement. In 2006, both corporation adopted SFAS 158, Employers’ Accounting for Defined Benefit Pension and Other Post retirement Plans – and a amendment of FASB Statement No 87, 88 , 106 and 132® (SFAS 158). For this particular paper, the goal will be to complete a comparative analysis of the pension plans that each corporation made available to their employees and retirees. Analysis A pension plan is an employer contributory or non contributory saving plan which can also be qualified and nonqualified that businesses offer to their employees to assist with their retirement. With contributory plans, The employer and the employee make contributions into the savings. Whereas, with noncontributory plans, only the employer is required to make the contributions while the employee’s participation is optional. Under a qualified plan...
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