...decision making process and to build the foundation for courses like Operations Management, Marketing Management and Portfolio Management. B. Instruction Methodology: Case Discussions The students are advised to go through the specified cases along with the specified material for a particular day. C. Suggested Titles (Text and Reference) REFERENCE BOOKS Statistics for Management (Main Text) Quantitative Techniques for Management Decisions Quantitative Methods for Business Business Statistics Quantitative Analysis for Management Complete Business Statistics Statistical Methods AUTHOR / PUBLICATION Richard I. Levin, David S. Rubin - Prentice Hall of India Private Limited, New Delhi. U K Srivastava, G V Shenoy and S C Sharma - New Age International, New Delhi David R Anderson, Dennis J Sweeny and Thomas A Williams - Thomson Learning, New Delhi David M Levine, Timothy C Krehbiel and Mark L Berenson - Pearson Education. Delhi. 2004 Barry Render and Ralph M Stair - Prentice Hall. New Delhi 2002 Amir D Aczel & Jayavel Sounderpandian Digambar Patri & D N Patri 3. Code of Conduct Students are expected to follow the IBS code of conduct regarding attendance and behavior. A. Attendance Students must strictly adhere to the class timings. In order to be able to write the final examination students must maintain at least 60% attendance in the class. B. Discipline and Conduct in the Class Students must not involve in any activities which can disturb the...
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................................................................................................... ……….3 MISSION…………………………………………………………………………………………………………………………………………………………..3 PROJECT SCOPE ......................................................................................................................................... 4 BuSINESS OBJECTIVES .................................................................................................................................. 4 PROJECT OBJECTIVES .................................................................................................................................... 4 Release Phase One Scope........................................................................................................................ 4 PROJECT DEPENDENCIES ...............................................................................................................................5 OUT OF SCOPE AND ASSUMPTIONS.....................................................................................................................5 PROJECT GOVERNANCE MODEL .................................................................................................................. 7 KEY STAKEHOLDERS ........................................................................................................................................ 7 PeopleRUs, INC. ROLES AND RESPONSIBILITIES ............................................................................
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...Data and Information Author(s): Redman, Thomas C. Publication Date: 09/22/2008 Product Type: HBS Press Chapter Abstract: This chapter focuses on the current state of data and information quality in the typical organization. The author discusses seven common data quality issues, including poor data definition and organizational confusion. Real-life examples, such as the subprime mortgage meltdown, demonstrate the need for developing a keen eye for the roles that data play in your organization, including operations, delayed decisions, and misinformed strategies. Subjects: NO SUBJECTS(KEYWORDS) Length: 29p List Price: $6.95 BH087 Title: The 3R Framework: Improving eStrategy Across Reach, Richness, and Range Author(s): Wells, John D.; Gobeli, David H. Publication Date: 03/15/2003 Product Type: Business Horizons Article Publisher: Business Horizons/Indiana University Abstract: Identifying effective strategies for designing and implementing e-business initiatives has been a persistent challenge for both practitioners and academicians. A conceptual framework is needed for leveraging digital attributes based on three dimensions: reach, richness, and range. By defining and combining these three dimensions to create such an integrated e-business strategic framework, this article provides managers with a way to assess their current strategy, as well as a prescriptive direction for strengthening it. Subjects: Corporate strategy; Electronic commerce; Technology Length:...
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...writing off specific accounts, and booking bad debts recovered, is complicated and not easy to follow. If experience is any guide, it is quite likely that at the time this chapter is taught the press will be describing a company that has gotten into trouble for overstating its revenue or understating its bad debt or warranty allowance. Discussion of such a situation would be interesting. Cases Stern Corporation (A) is a straightforward problem in handling accounts receivable and bad debts. MacDonald’s Farm, by contrast, has few technical calculations but provides an excellent opportunity for a realistic discussion of alternative ways of measuring revenue and of valuing assets. Joan Holtz (A) is a different type of case. It is a device for raising several discrete, separable problems about the subject matter of the chapter, from which the instructor can pick and choose those he or she wishes to take up in class. (It probably is not feasible to discuss all of them.) Bausch & Lomb, Inc., is an actual case situation involving revenue recognition. Boston Automation Systems, Inc. involves a review of the company’s revenue recognition practices in the light...
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...writing off specific accounts, and booking bad debts recovered, is complicated and not easy to follow. If experience is any guide, it is quite likely that at the time this chapter is taught the press will be describing a company that has gotten into trouble for overstating its revenue or understating its bad debt or warranty allowance. Discussion of such a situation would be interesting. Cases Stern Corporation (A) is a straightforward problem in handling accounts receivable and bad debts. MacDonald’s Farm, by contrast, has few technical calculations but provides an excellent opportunity for a realistic discussion of alternative ways of measuring revenue and of valuing assets. Joan Holtz (A) is a different type of case. It is a device for raising several discrete, separable problems about the subject matter of the chapter, from which the instructor can pick and choose those he or she wishes to take up in class. (It probably is not feasible to discuss all of them.) Bausch & Lomb, Inc., is an actual case situation involving revenue recognition. Boston Automation Systems, Inc. involves a review of the company’s revenue recognition practices in the light...
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... | | | | | CHAPTER OUTLINE: I. Financial Statements A. From Transactions to Financial Statements B. Financial Statements Illustrated 1. Explanations and Definitions a. Balance Sheet b. Income Statement c. Statement of Changes in Owners' Equity d. Statement of Cash Flows 2. Comparative Statements in Subsequent Years 3. Illustration of Financial Statement Relationships II. Accounting Concepts and Principles A. Schematic Model of Concepts and Principles B. Concepts/Principles Related to the Entire Model C. Concepts/Principles Related to Transactions D. Concepts/Principles Related to Bookkeeping Procedures and the Accounting Process E. Concepts/Principles Related to Financial Statements F. Limitations of Financial Statements III. The Corporation’s Annual Report TEACHING/LEARNING OBJECTIVES: Principal: 1. To illustrate the four principal financial statements and their basic form. 2. To introduce students to the terminology of financial statements. 3. To present the accounting equation. 4. To explain several of the concepts of financial accounting and...
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...; ,.: ) j I 1 ' 7 I I I l-*--*** I I ___i Krispy Kreme Doughnuts,Inc. As the millennium began, the future for Krispy Kreme Doughnuts,Inc., smelled sweet.Not only could the company boast iconic statusand a nearly cultlike following. it had quickly become a darling of Wali Street.Less than a year after its initial public offering, in April 2000, Krispy Kreme shareswere selling for 62 times earnings and, by 2003, Fortune magazinehad dubbed the company "the hottestbrand in America." With ambitiousplans to open 500 doughnutshopsover the frrst half of the decade,the company'sdistinctivegreen-and-red "Hot vintage logo and unmistakable Dor.rghnr-rts Now" neon sign had becomeubiquitous. At the end of 2004, however,the sweet story had begun to sour as the company made severalaccountingrevelations,after which its stock price sank. Frcm its peal. in August 2003, Krispy Kreme's stock price plummeted more than 807c in the next l6 months.Investorsand analystsbegan asking probing questions aboLitthe con-ipany's fundamentals, even by the beginningof 2005, many of those questions but remainedunanswered. Exhibits 1 and 2 provide Krispy Kreme'sfinancialstatements for fiscal-years 2000 throLrgh 2004. Was this a healthy company?What had happened to the companythat some had thought woLrldbecomethe next Starbucks? almost If everyone loved the doughnuts.why were so many investorsfleeing the popLrlar doughnutmaker? Company Background Krispy Kreme beganas a single doughnutshop...
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...1. Case Name, Citation, and Court Walmart Stores Inc, v. Samara Brothers, Inc 529 U.S. 205, 120 S Ct. 1399, 146 L. Ed. 2d 182, Web 2000 U.S. Lexis 2197(2000) Supreme Court of the United States 2. Key Facts A. Samara Brothers, Inc designed and manufactured children’s clothing. B. Samara sold the clothing line to retailers. C. Retailers sold the Samara line of clothing to Walmart Stores, Inc. D. Walmart is a large chain who operates budget warehouse stores. E. Walmart contacted Judy-Phillipine, Inc (JPI) to make a line of clothing for children. F. Walmart sent photos of the Samara’s line of clothing to JPI. G. JPI reproduced the clothing in the photos. H. Walmart then sold the line of clothing from JPI, in its stores for over $1.15 million dollars. I. Samara found out Walmart was selling the knock off line and sent a cease-and-desist letter to Walmart. J. Samara sent cease-and-desist letters to Judy-Philippine, Kmart, Caldor, Hills, and Goody's for copyright infringement under federal law, consumer fraud and unfair competition under New York law, and—most relevant for our purposes— infringement of unregistered trade dress under § 43(a) of the Lanham Act, 15 U. S. C. § 1125(a). (Law, 2013) (Circuit, 1998) H. All defendants except Walmart settled before trail ...
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...Case study LIFO or FIFO Submission Date Sep-9-2015 Class: Accounting Submitted by Objective: Three companies changed their inventory accounting policy. Find the reason behind the change and analyze the impact of the change on the Balance Sheet and Profit & Loss. What accounting lessons we can learn from these two cases? Case 1 Questions 1. Use a table to show general effects of FIFO vs. LIFO Answer: Difference between FIFO and LIFO Market price rise | FIFO | LIFO | VS | Ending inventory | ↑ | ↓ | FIFO > LIFO | Total assets | ↑ | ↓ | FIFO > LIFO | COGS | ↓ | ↑ | FIFO < LIFO | Income tax | ↑ | ↓ | FIFO > LIFO | Net income | ↑ | ↓ | FIFO > LIFO | Current ratio | ↑ | ↓ | FIFO > LIFO | Return on investment | ↑ | ↓ | FIFO > LIFO | 2. (a)What factors should the management of Example Corporation in this case consider when deciding whether to switch from LIFO to FIFO at the beginning of Year 2? (b) Would this change impact the balance sheet or income statement in a material way? Why or why not? Answer: (a) When the company considers whether to switch its inventory method, the impact on the Balance Sheet and P&L for each method needs to be considered. FIFO will allow report of a larger ending inventory and greater net income, but the company will pay more income taxes. Continuing to use LIFO will lead to lower net income...
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...Case study LIFO or FIFO Submission Date Sep-9-2015 Class: Accounting Submitted by Objective: Three companies changed their inventory accounting policy. Find the reason behind the change and analyze the impact of the change on the Balance Sheet and Profit & Loss. What accounting lessons we can learn from these two cases? Case 1 Questions 1. Use a table to show general effects of FIFO vs. LIFO Answer: Difference between FIFO and LIFO Market price rise | FIFO | LIFO | VS | Ending inventory | ↑ | ↓ | FIFO > LIFO | Total assets | ↑ | ↓ | FIFO > LIFO | COGS | ↓ | ↑ | FIFO < LIFO | Income tax | ↑ | ↓ | FIFO > LIFO | Net income | ↑ | ↓ | FIFO > LIFO | Current ratio | ↑ | ↓ | FIFO > LIFO | Return on investment | ↑ | ↓ | FIFO > LIFO | 2. (a)What factors should the management of Example Corporation in this case consider when deciding whether to switch from LIFO to FIFO at the beginning of Year 2? (b) Would this change impact the balance sheet or income statement in a material way? Why or why not? Answer: (a) When the company considers whether to switch its inventory method, the impact on the Balance Sheet and P&L for each method needs to be considered. FIFO will allow report of a larger ending inventory and greater net income, but the company will pay more income taxes. Continuing to use LIFO will lead to lower net income...
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... 55 Fordham L. Rev. 963 (1987), http://ir.lawnet.fordham.edu/flr/vol55/iss6/5 This Article is brought to you for free and open access by The Fordham Law School Institutional Repository. It has been accepted for inclusion in Fordham Law Review by an authorized administrator of The Fordham Law School Institutional Repository. For more information, please contact melnick@law.fordham.edu. CONSTRUCTIVE DISCHARGE UNDER THE ADEA: AN ARGUMENT FOR THE INTENT STANDARD INTRODUCTION The Age Discrimination in Employment Act of 1967, as amended 1 (ADEA), prohibits employers2 from discriminating on the basis of age against individuals forty years of age or older.' An employer may not trine of constructive discharge,7 which occurs when the employer creates discharge4 an employee within the protected group based on his age, 5 except as provided by law. 6 In addition, the ADEA recognizes the docworking conditions so intolerable that a reasonable employee would be 1. Age Discrimination in Employment Act of 1967, Pub. L. No. 90-202, 81 Stat. 602 (1967) (codified as amended at 29 U.S.C. §§ 621-34 (1982 & Supp. III 1985)), as amended by Age Discrimination in Employment Amendments of 1986, Pub. L No. 99592, 100 Stat. 3342 (1986). 2. The ADEA covers employers of twenty or more employees in industries affecting commerce, including employer agents, states, political subdivisions and their agencies or instrumentalities. Age Discrimination in Employment Act of 1967, Pub. L. No. 90-202,...
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...Instructor’s Solutions Manual to Concepts of Programming Languages Tenth Edition R.W. Sebesta ©2013 Pearson Education, Inc. Upper Saddle River, NJ. All Rights Reserved. Preface Changes for the Tenth Edition T he goals, overall structure, and approach of this tenth edition of Concepts of Programming Languages remain the same as those of the nine earlier editions. The principal goals are to introduce the main constructs of contemporary programming languages and to provide the reader with the tools necessary for the critical evaluation of existing and future programming languages. A secondary goal is to prepare the reader for the study of compiler design, by providing an indepth discussion of programming language structures, presenting a formal method of describing syntax and introducing approaches to lexical and syntatic analysis. The tenth edition evolved from the ninth through several different kinds of changes. To maintain the currency of the material, some of the discussion of older programming languages has been removed. For example, the description of COBOL’s record operations was removed from Chapter 6 and that of Fortran’s Do statement was removed from Chapter 8. Likewise, the description of Ada’s generic subprograms was removed from Chapter 9 and the discussion of Ada’s asynchronous message passing was removed from Chapter 13. On the other hand, a section on closures, a section on calling subprograms indirectly, and a section on generic functions in...
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...BGI COURSE SYLLABUS |Course Number and Title |MGT 553 Finance, Accounting, and the Triple Bottom Line I | | | | |Instructors |Kate Lancaster, PhD, CPA | | |kate.lancaster@bgi.edu | | |(W) 805.756.2922, (H-MB) 805.772.7452 | | |(H-BI) 206.780.1015, (C) 805.440.4618 | | |Toni Smith, PhD, CPA | | |toni.smith@bgi.edu | | |603.659.5108 | | |Brian Setzler, MBA, CPA | | ...
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...06 Solutions 46060_Part1 5/27/10 3:51 PM Page 329 © 2010 Pearson Education, Inc., Upper Saddle River, NJ. All rights reserved. This material is protected under all copyright laws as they currently exist. No portion of this material may be reproduced, in any form or by any means, without permission in writing from the publisher. 6–1. Draw the shear and moment diagrams for the shaft. The bearings at A and B exert only vertical reactions on the shaft. A B 250 mm 800 mm 24 kN 6–2. Draw the shear and moment diagrams for the simply supported beam. M A 2m 2m 2 kN m 4 kN B 2m 329 06 Solutions 46060_Part1 5/27/10 3:51 PM Page 330 © 2010 Pearson Education, Inc., Upper Saddle River, NJ. All rights reserved. This material is protected under all copyright laws as they currently exist. No portion of this material may be reproduced, in any form or by any means, without permission in writing from the publisher. 6–3. The engine crane is used to support the engine, which has a weight of 1200 lb. Draw the shear and moment diagrams of the boom ABC when it is in the horizontal position shown. a + ©MA = 0; 4 F (3) - 1200(8) = 0; 5 A -Ay + Ax 4 (4000) - 1200 = 0; 5 A 3 ft B 5 ft C FA = 4000 lb 4 ft + c ©Fy = 0; + ; ©Fx = 0; Ay = 2000 lb 3 (4000) = 0; 5 Ax = 2400 lb *6–4. Draw the shear and moment diagrams for the cantilever beam. 2 kN/m A 2m 6 kN m The free-body diagram of the beam’s right segment sectioned through an arbitrary point shown in Fig. a will be used to...
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...Chiao Tung University, TAIWAN 3 WE IE Safety Inventory Safety inventory is carried to satisfy possible demand that exceeds the amount forecasted. 4 WE IE 2 2014/11/20 Determining the Safety Stock Level Safety inventory uncertainty uncertainty Supply Demand Performance: availability (responsiveness), costs (efficiency) 5 WE IE Key Decisions What is the appropriate level of product availability? How much safety inventory is needed for the desired level of product availability? What actions can be taken to improve product availability while reducing safety inventory? 6 WE IE 3 2014/11/20 Measuring Product Availability Product fill rate (fr) % of product demand satisfied from product in inventory % of orders filled from available inventory % of replenishment cycles that end with ALL customer demand being met Order fill rate Cycle service level (CSL) 7 WE IE Measuring Demand Uncertainty : avg. demand @ period i : standard deviation (標準差) of demand (forecast error) @ period i Avg. total demand ( ) and standard deviation ( ) during the lead time (gap between order released and received) L periods ( 1, … , ) are ⋯ 2 1 1 is the correlation coefficient between periods i and j . 0: positively correlated; 0: negatively correlated 0: independent WE IE 8 4 2014/11/20 Examples Case 1: Day 1 100 10 2 200 20...
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