...Darren Fedon - DLF0011 Case 04-4 Three Little Pigs, Inc. Background Three Little Pigs, Inc. (PIGS) is a provider of pork products to the food service industry and institutional markets in the U.S. PIGS develops and produces the majority of their hogs for internal processing (processed pork products) and while selling a portion for outside third parties (live hogs). During PIGS fiscal year 2003, an external factor has increased the supply of hogs on the market which in turn is pushing down futures prices. Management believes that this decline hog prices warrants reviewing their inventory because there may be a lower of cost or market issue. The basis for this assumption is the decline in futures prices in both the second and third quarters. However, the CEO believes that the price fluctuations are due to seasonality and thus temporary in nature, referencing the price recovery in the fourth quarter of the futures market and therefore impairment isn’t necessary. Issue PIGS management has concerns about how to evaluate their pig inventory for impairment. Two issues were raised related to inventory evaluation and reporting of the impairment (if applicable). The two issues are as follows: 1) The options for inventory evaluation presented to them are as follows a) total inventory basis, b) inventory category, c) end product category or d) individual basis. 2) Once a correct method has been selected; management will need to determine if impairment is needed,...
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...BACKGROUND Three Little Pigs, Inc. (PIGS) is a provider of pork products. The Company produces approximately 4.1 million hogs per year; the majority of which are internally processed. However, a portion of the hogs produced are sold to outside third parties. PIGS does not have any commitments to sell live hogs to third parties and it does not hedge its live hogs through commodity futures contracts. PIGS has three major categories of hog inventory: (1) live hogs available for sale; (2) developing animals; and (3) processed pork products. Management is confident that the wholesale price of processed pork products exceeds the cost to bring such products to market. However, spot market prices charged for live hogs sold to third parties have recently declined and are currently below the Company’s cost of producing these hogs. The decline in spot market prices is due to several factors, including the capture of the Big Bad Wolf, which led to an increased supply of pork. As of the second quarter ending September 2002, futures prices for lean hogs indicate a further decline before recovering late in the fourth quarter, as illustrated below: October 2002 $29.00 November 2002 $30.00 December 2002 $33.00 January 2003 $37.00 February 2003 $42.00 March 2003 $45.00 Farmer Joe asserts that the price decline reflected above is the result of seasonality. Currently, the cost of producing a live hog is $38/cwt ($38 per 100 pounds). Therefore, live hogs available for sale are carried...
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...04-03-2016 LOCATION DECISIONS LOCATION PROBLEMS • Location of factories, departments , facilities • The best location offers multiple advantages 1.Minimum cost advantage Sum of minimum costs (fixed and variable) Minimum Fixed cost Minimum Variable cost (input/output/both) 2.Maximum Profit advantage (volume / unit price) 3.Maximum Coverage advantage 4.Minimum Interference advantage 5.Various combinations of 1 to 5 LOCATION DECISIONS • • • • • • • • • • Factory Retail Centre ( Mall) Hospital Trauma centre Fire Tender Watch Tower Library in an academic campus Gymkhana Bank Restaurant LOCATION THEORY • • 1. 2. 3. 4. 5. Location theory is concerned with identifying that location , which by virtue of its location offers the greatest advantage. There are five well known theories Least cost theory Maximum profit theory Maximum coverage theory Minimum interference theory General Location Theory 1 04-03-2016 THERE ARE MANY PROBLEMS A) Based on the number of facilities 1) Single facility location 2) Multi facility locations ( with or without interaction among themselves) B) Based on how the distance between a pair of facilities is measured 1) Straight line ( Euclidean) 2) Squared Euclidean 3) Rectilinear 4) Any other C) Based on the number of options available for locating the facility (discrete or continuous ) D) Based on where the location is (on a plane or in space) COMMON EXAMPLES Some...
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...275-7575 ext.53512 ctseng@mail.ncku.edu.tw Texts Ireland, Hoskisson, and Hitt (2009) The Management of Strategy: Concepts and Cases, 8th Edition, South-Western Press. Course Objectives In the past a few decades, the trend of globalization has rendered the world economies more interdependent. All businesses today (both international and domestic ones) are exposed to international competitive forces that can have serious consequences for their performance and survival. Such international competition especially brings new challenges and problems to corporations and managers directly involved in foreign markets. Among various issues arising from international operations, this course particularly focuses on the managerial challenges associated with strategy development and corporate management for those firms whose business activities transcend national boundaries. Specifically, objectives of this course are twofold: 1. to expose students to issues related to business strategy within the context of global markets and competition 2. to provide students with significant opportunities to develop oral communication and presentation skills Requirements and Grading Individual Activities: Participation 40% Exam (close-book) 20% Group Activities: Chapter Text Presentation and Discussion Leading 20% Case Analysis and Presentation 20% Participation: All students are expected to PREPARE for and PARTICIPATE in every class meeting...
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...LOGISTICS PROCESS DECATHLON SPECIFICATIONS Title: Updated General Terms of Delivery for bikes : 25/04/2016 Update No. :5 Number of pages Date : 08 September 2004 By : 18 : Estelle DELMAS Written Main changes in this update: 7.2. Loading plan (pages 11 and 12) CONTENTS 1 - OBJECT 2 - OBJECTIVES 3 - PRE-REQUISITES 4 - DEFINITIONS 5 - BIKE PACKAGING 6 – PALETTISATION 7- LOADING 8- DELIVERY These Specifications define the respective commitments of : DECATHLON 4 Bld de Mons BP 299 F-596650 Villeneuve d’ASCQ cedex and of its bike suppliers regarding the Decathlon General Terms of Delivery. In case of no respect of that specifications, the deliveries may be refused or brought up to DECATHLON standards at sender cost General Terms of Delivery - Bikes Logistics Process DECATHLON Page 1/18 Update No.4, 28/04/2009 1. OBJECT The purpose of these specifications is to describe the fundamentals that must be observed by DECATHLON suppliers during the delivery of bikes to the warehouse. 2. OBJECTIVES By observing these specifications, we will speed up and facilitate, together: stocking of your goods in our network availability of your products processing of invoices. Our aim is also to ensure the quality of bikes throughout the supply chain : from supplier to store. 3. PRE-REQUISITES Before any delivery, you must ensure that your deliveries conform to the initial order : - Respect of technical specifications...
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...Course Syllabus MKT 6336-0I1 Jindal School of Management The University of Texas at Dallas | Course Info | Tech Requirements | Access & Navigation | Communications | Resources | | Assessments | Academic Calendar | Scholastic Honesty | Course Evaluation | UTD Policies | Course Information Course Course Number/Section Course Title Term MKT 6336.0I1 Pricing Spring 2014 (January 13 – May 12) Professor Contact Information Professor Ram Rao Office Phone 972-883-2580 Email Address rrao@utdallas.edu Office Location SM 3.701 Teaching Assistant Office Email Address Administrative Assistant Office Phone Email Address Mohammad Zia McDermott 1.406N Mohammad.Zia1@utdallas.edu Andrea Hapeman SM 3.704 972-883-4743 andrea.hapeman@utdallas.edu Course Pre-requisites, Co-requisites, and/or Other Restrictions MKT 6301 or equivalent Course Description Pricing is the way a firm produces revenues from the value created by its product offerings. Much of marketing involves activities that are costly for the firm, while revenue generation depends on pricing that is sustainable and profitable. Students in this course will learn both the principles that can guide pricing and the practical considerations that make pricing a challenge. Sustainable and profitable pricing stands on three legs: costs, competition and consumer value. Some managers focus too much on costs, while others focus too much on competition. Decisions made in this way are typically not good. As we will see in this course, a manager...
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...Intermediate Macroeconomic Analysis Spring 2013 Textbook: Richard Froyen, Macroeconomics, 10thed. Cases: From HBS online: http://cb.hbsp.harvard.edu/cb/access/16750635 Or available at the bookstore Course Description: Building off the principles of macroeconomics course, this course is concerned with the behavior of key economic aggregates including the unemployment rate, inflation rate, productivity growth, interest rates, government budget imbalances, foreign trade imbalances, et. al. We want to learn how these macroeconomic variables are determined, the causes and consequences of their variations, how they interact with each other, and how they respond to government interventions. As a member of the business community, a journalist, educator, government official, or a stay-at-home mom, you will make decisions that should be influenced by our economy. This course endeavors to give you tools to fully interpret what is happening in the economy based on available information and an understanding of how the economic indicators influence the future. The course tries to do all of this while looking at the evolution of modern economic thought to understand how we have arrived at the conclusions and models we currently employ. This course is for economics majors…those of you who understand why economics is the key to making good decisions. We will focus on the ability to interpret, explain, and communicate. Approach: The main approach is analytical...
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... 04/04/16 Unit Title: Security Procedures in the Public Services Unit N: 18 P1. Identify the threats and the consequences of a failure in securities that exist to the security of people, property and premises in a public service. ..For this example we take a nightclub with a capacity of about 300 people. My role is DS – doorman. We have to secure the safety of premises, people and everyone. Potential threats that we possibly can have are: 1. Drunken people coming in 2. Drug pushers trying to get in and sell their drugs inside 3. Overcrowding 4. People bringing weapons in M1. Explain the use and application of the most suitable security measure to deal appropriately with the threats. In this case the most suitable security measures to deal appropriately with these threats would be: 1. Drunken people – you can refuse the entry for them. 2. Drug pushers - you can search them; if the drug is found you confiscate it, secure in a secured place and then refuse the entry for them 3. Overcrowding – you use the special counter to count the amount of people who went in and when the critical mass is approaching (in our case it is something like 250-260 people) you have to come out to the queue and tell people that they may or may not be admitted because there is not enough space inside of a venue. 4. Weapons – you search them; if the weapon is found you confiscate it and refuse the entry. In some cases you may also say that...
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...00(Per visit) | $ 70.00 | 30% | $ 30.00 | $ 57.00 | 43% | $ 43.00 | Total Overages Date | Charge Type | Amount Overcharged | | | | 03/01/2002 | Office Visit | $ 15.00 | 03/15/2002 | Office Visit | $ 15.00 | 04/01/2002 | Office Visit | $ 15.00 | 04/15/2002 | Office Visit | $ 15.00 | 05/01/2002 | Office Visit | $ 15.00 | 05/15/2002 | Office Visit | $ 15.00 | 03/01/2002 | Pain Medication | $ 20.00 | 04/01/2002 | Pain Medication | $ 20.00 | 05/01/2002 | Pain Medication | $ 20.00 | 06/01/2002 | Pain Medication | $ 20.00 | 03/01/2002 | Physical Therapy | $ 20.00 | 03/08/2002 | Physical Therapy | $ 20.00 | 03/15/2002 | Physical Therapy | $ 20.00 | 03/22/2002 | Physical Therapy | $20.00 | 03/29/2002 | Physical Therapy | $ 20.00 | 04/07/2002 | Physical Therapy | $ 20.00 | 04/15/2002 | Physical Therapy | $20.00 | 04/22/2002 | Physical Therapy | $ 20.00 | 04/29/2002 | Physical Therapy | $ 20.00 | 05/08/2002 | Physical Therapy | $ 20.00 | 03/02/2002 | Chiropractor | $ 30.00 | 03/09/2002 | Chiropractor | $ 30.00 | 03/16/2002 | Chiropractor | $ 30.00 | 03/23/2002 | Chiropractor | $ 30.00 | 03/30/2002 | Chiropractor | $ 30.00 | 04/08/2002 | Chiropractor | $ 30.00 | 04/16/2002 | Chiropractor | $ 30.00 | 04/23/2002 | Chiropractor | $ 30.00 |...
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...The judiciary is the system of courts that interprets and applies the law in the name of the state. The judiciary also provides a mechanism for the resolution of disputes. Under the doctrine of the separation of powers, the judiciary generally does not make law or enforce law but rather interprets law and applies it to the facts of each case. Judicial system of the Republic of Kazakhstan consists of the Supreme Court and local courts established in accordance with the Constitution of the Republic of Kazakhstan and Constitutional Law. To local courts refer: 1. region and equal level courts (city court of the capital of the republic, city courts of republican level cities, specialized court – Military court of the Republic of Kazakhstan and others); 2. district and equal level courts (city, inter district, specialized court - military court of garrison and others). In the Republic of Kazakhstan there can be created specialized courts: military, economic, administrative, juvenile and others. The unity of legal system of the Republic of Kazakhstan is provided by: • general and single principles of justice, established by the Constitution and the Constitution law, procedural and other laws; • implementation of legal power in single forms of legal proceedings, established by the laws; • applying of existing legislation of Kazakhstan by all courts; • legislative support of single status of judges; • obligatory fulfillment...
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...26/04/2015 Leadership: Understanding its Global Impact Lecture 7 1. The Integrative approach to understanding leadership: Charismatic, Transformational, Servant 2. Application of Leadership theory to case study – Kevin Rudd What to study for next TEST 2? • Lecture notes - Week 4 to Week 7 • Book Format of Test? • Multiple questions – 10 questions • Subjective question- 1 question • 40 minutes • Will start at 9.15 am / 2.15 pm 1 26/04/2015 QUIZ • How does situational leadership theory build on behavioural leadership theory? 4 Suggested answer: Example of Situational building on Behavioural is Hersey’s model Situational leadership theory builds on the behavioural theory as it introduces the idea that the most appropriate leadership style should be a combination of: • task • relations-oriented behaviour And that key factors in the work situation will determine the emphasis on task and relations behaviour in each combination We now have four possible leadership styles: (See diagram next slide) 5 Situational theory expanding on Behaviour/Style theory Leadership behaviour/style orientation Task Relations Both should be either High/Low – depending on follower maturity 6 2 26/04/2015 Example of Situational building on Behavioural is Hersey’s model Q: What is the right amount of emphasis on task & relations? Ans: It depends on the situation Q: According to Hersey...
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...Mycobacterium tuberculosis Cintia Jimenez-Mendoza Microbiology Summer I 2012 Taxonomy Scientific classification | Kingdom: | Bacteria | Phylum: | Actinobacteria | Class: | Actinobacteria | Order: | Actinomycetales | Suborder: | Corynebacterineae | Family: | Mycobacteriaceae | Genus: | Mycobacterium | Species: | M. tuberculosis | Binomial name | Mycobacterium tuberculosis | M. tuberculosis was discovered by Robert Koch in March 24 1882, who was a German physician and scientist. This specie is a pathogenic organism from the kingdom bacteria and genus Mycobacterium. This bacterium has caused most cases of tuberculosis which is an infectious disease caused by various strains of mycobacteria. Koch said once that the importance of this organism was huge due to the fact that M. tuberculosis is lethal to humans; he said "If the importance of a disease for mankind is measured by the number of fatalities it causes, then tuberculosis must be considered much more important than those most feared infectious diseases, plague, cholera..” [1] Fig.1.Taxonomy of Mycobacterium tuberculosis [2] The genus Mycobacterium includes pathogens that cause serious diseases like mentioned before tuberculosis and leprosy (Mycobacterium leprae). M. tuberculosis was also known as ‘tubercle bacillus’ or ‘Koch's bacillus’. . The Mycobacterium tuberculosis complex of organisms consists of other species like, Mycobacterium africanum which is mostly found in the West African...
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... Assignment 03 Distribution date: 21.02.2013 Due date of Part A: 07.03.2013 Due date of Part B: 22.03.2013 Marks : 300 Read Carefully: Instructions: (Bonus Point 10) 1- You only need to submit programs of part A on March 7, 2013 and after mid term you need to compile & run your programs on case HPC cluster. 2- Part A & Part B have equal marks. i.e each has weight age of one assignment. 3- If two assignment solutions are found to be copied then both will be awarded zero and a disciplinary action will be taken against both students. Be careful regarding plagiarism. TA will check Report plagiarism by turnitin and object code of the programs will be checked by another tool. If you will only change the variables of other assignment it will be caught by code plagiarism checker. So don’t give your assignment solution to other students otherwise both students will be affected. 4- Late assignment will NOT be accepted, what so ever is the reason. 5- Name your code files as “yourname_Questionxx_PartX” e.g Muhammad_imran_question01_Part_a”. (1.5) 6- Make a folder and name it as “Ass03_yournameRooll_YourName”. e.g ‘Ass03_Muhammad_Imran_F-06_047”. Place your codes files. (1.5) 7- Email zip file to mimran_047@yahoo.com & mfarooqarif@gmail.com 8- Subject field of your email must be “PP_Ass03_PartX_Yourname”...
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...Department of Trade and Taxes Government of NCT of Delhi Form DVAT 04 Form DVAT 04 – Cover Page [See Rule 12] Application for Registration under Delhi Value Added Tax Act, 2004 Checklist of Supporting Documents Please tick as applicable Mandatory Supporting Documents Parts A, B, C & D of the Form duly filled in (in case any of the parts is not applicable, please mark accordingly) Proof of incorporation of the applicant dealer i.e. Copy of deed of constitution (partnership deed (if any), certificate of registration under the Societies Act, Trust deed, Memorandum and Articles of Association etc) duly certified by the authorised signatory Proof of identity of authorised signatory signing the Registration Application Form Two self addressed envelopes (Without stamps) In case of a dealer applying for registration and simultaneously opting for payment of tax under composition scheme, please attach application in Form DVAT 01 along with this application Proof of Security along with duly filled Form DVAT-12 Optional Supporting Documents (For reduction in Security Amount) Proof of ownership of principal place of business Proof of ownership of residential property by proprietor/ managing partner Copy of passport of proprietor/ managing partner Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main...
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...Shah Office: McCoy 457 Office hours: Wen: 4:30 – 6:00 (Round Rock Campus); TTH: 3:30 to 4:30; M: 4:30 to 6:00 (San Marcos Campus) or by appointment Phone: 512.245.2049 (My office) 512.245.2291 (Dept. office) 512.413.5419 (Cell) Email: vs01@txstate.edu COURSE DESCRIPTION This course is directly concerned with the management issues surrounding information and telecommunications systems. It presents the ingredients of management knowledge necessary for success in the management of information technology. This course views information technology from the perspective of managers at several levels--from the CEO to the first line manager. It provides frameworks and management principles that current or aspiring managers can employ to cope with the challenges inherent in the implementation of rapidly advancing technology. The course presents fundamental knowledge essential to managing an information technology successfully within a larger organization. It considers strategic and operational issues, the significance of rapidly advancing technology, and human and organizational issues related to technology introduction and use. The course describes management systems and models of successful behavior that capitalize on opportunities and avoid the numerous potential pitfalls. LEARNING METHODOLOGY The learning methodology used in this course consists of lectures, class discussion, case analysis and discussion, homework, term paper...
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