...more fully later. Exhibits Many cases contain exhibits after the text portion of the case. Turn to the exhibits as they are referenced in the text to understand their context and content. Scrutinize them thoroughly. Some exhibits, such as financial statements or organization charts, may appear fairly standard. Still look for anything odd or unusual about them. Other exhibits are unique to the case and provide a summary or illustration of key data. Make sure that you understand the purpose of each exhibit. Part 2: Analyze the Case A generic approach to case analysis includes the following steps: A) define the issue; B) analyze the case data with focus on causes and effects as well as constraints and opportunities; C) generate alternatives; D) select decision criteria; E) assess alternatives; F) select the preferred alternative; and G) develop an action and implementation plan. Note that some parts of this model will not apply to every case and some aspects will receive more emphasis than others at different times during the course. Specific analytical approaches, techniques and tools may be applied depending on the course, type of case and your instructor's particular requirements. It may be appropriate to re-visit regularly any particular analytical model, framework or concept suggested by your instructor or outlined in the course syllabus. Individual Preparation 41 Step A. Define the Issue Your initial job in case analysis is to develop a clear and ...
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...CHAPTER 3 HO W TO A NA LYZE A C A SE A case is a text that refuses to explain itself. How do you construct a meaning for it? Start by recognizing some contextual factors that help limit and narrow the analysis. Cases are usually studied in a course.A marketing case requires you to think as a marketer, not a strategist or manufacturing manager. Courses are often divided into different modules or themes defined by certain types of situations and, often, concepts, theories, and practices appropriate for these situations.You can expect to encounter the themes in the cases that are part of the modules and opportunities to put to work the analytical tools and best practices you have learned. Past case discussions provide a foundation for thinking about a new case, and study questions can call attention to important issues.You should make use of all these contextual factors, but they don’t amount to a method for analyzing a case. STARTING POINT FOR UNDERSTANDING The case method is heuristic—a term for self-guided learning that employs analysis to help draw conclusions about a situation. Analysis is derived from a Greek word meaning, “a dissolving.” In English, analysis has two closely related definitions: to break something up into its constituent parts; and to study the relationships of the parts to the whole. To analyze a case, you therefore need ways of identifying and understanding important aspects of a situation and what they mean in relation to the overall situation. Each...
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...Instructions Analyze and review your company's past growth and financial statements. Looking at past growth numbers can help you determine your marketing goals and objectives. Review the past marketing strategies and tactics, and make a note of which strategies produced the highest return on investment. Identify your company's strengths and weaknesses. Develop a list of key differentiators for your company and areas you would like to improve upon. For example, your company may excel at customer service, but your prices may be perceived as high by your customers. Make a list of opportunities and threats in the market. For example, your business may be expanding into the business-to-business sector in the following year, which represents a significant opportunity for growth for your company. Or, you may have a competitor opening several new offices in the coming year, which represents a threat to your company. Analyze the data you compiled. This step is where you really put "rubber to the road" when writing your marketing case analysis. First, review the strengths and weaknesses of your company, and compare them to the external threats and opportunities. The key here is to determine two or three key differentiating factors you can use in your marketing materials. Identify these factors and use them to write the first part of your marketing case analysis, which are your objectives. For example, "The purpose of this marketing case analysis is to communicate how AB Industries...
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...How to Analyze a Case An Introduction to the Case Method For many of you, this will be the first course using cases that you have ever taken. The fact that this form of learning is new to you will naturally cause you some concern, and early on, some difficulty. Cases give you the chance to look at the present situation facing an organization, and after a systematic analysis, make recommendations that will produce a change in the results or outcomes. While you cannot be certain what that outcome will be, through the discussion and critique of your suggestions by fellow students and your professor, projections can be made about the foundation for the probable success of your recommendations. In this course you will have the opportunity to see how well you can assess and address a business issue or problem. The role of the case is to provide you with the opportunity to utilize the knowledge you have gained to this point to evaluate and make recommendations to enhance the performance of real organizations. This is not a substitute for real world experience in a job with an organization, but it is the type of learning that helps prepare you to begin using the business knowledge you have acquired. Analysis Frameworks There are several benefits in having a framework to use for analyzing situations. The first is that a framework provides comprehensive coverage of the topics and issues involved. Without a framework, the analyst may overlook some issues. For example...
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...CIPD HR ASSESSMENT Core Module |Title of unit/s |Recording, Analysing and Using Human Resources Information | |Unit No/s |3RAI (HR) | |Level |Foundation | |Credit value |2 | |Assessment method |Written | |Learning outcomes: | | | |Understand what data needs to be collected to support HR practices. | |Know how HR data should be recorded, managed and stored. | |Be able to analyse HR information and present findings to inform decision-making. | |Both activities should be completed. ...
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...G-DTN-M-FORA ENGLISH Paper—I (Literature) Time Allowed : Three Hours Maximum Marks : 300 INSTRUCTIONS Candidates should attempt Question Nos. I and 5 which are compulsoty, and any three of the remaining questions. selecting at least one question from each Section. The number of marks carried by each question is indicated at the end of the question. Answers must be written in English. Important : Whenever a Question is being attempted, all its parts/sub-parts must be attempted contiguously. This means that before moving on to the next Question to be attempted, candidates must finish attempting all parts/sub-parts of the previous Question attempted. This is to be strictly followed. Pages left blank in the answer-book are to he clearly struck out in ink. A fly answers that follow pages left blank may not be given credit [I] SECTION—A 1. Write short notes on each of the following. Each question should be answered in 150 words : 12x5=60 (a) In King Lear -Cordelia's goodness is as absolute and inexplicable as her sisters' reprovable badness...." Critically analyse the above statement with reference to your reading of King Lear. (b) -The Classical humanism of the Renaissance was fundamentally medieval and fundamentally Christian...." Critically analyse this statement. (c) How do the 'Sylphs' help in the development of the 'mock-epic' element in The Rape of the Lock ? (d) "The Romantic age marks the end of pastoral poetry in the very shock of its collision with actual...
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...How to analyze a case study 1. Examine and describe the business environment relevant to the case study Describe the nature of the organization under consideration and its competitors. Provide general information about the market and customer base. Indicate any significant changes in the business environment or any new endeavors upon which the business is embarking. 2. Describe the structure and size of the main business under consideration. Analyze its management structure, employee base, and financial history. Describe annual revenues and profit. Provide figures on employment. Include details about private ownership, public ownership, and investment holdings. Provide a brief overview of the business's leaders and command chain. 3. Identify the key issue or problem in the case study. In all likelihood, there will be several different factors at play. Decide which is the main concern of the case study by examining what most of the data talks about, the main problems facing the business, and the conclusions at the end of the study. Examples might include expansion into a new market, response to a competitor's marketing campaign, or a changing customer base. 4. Describe how the business responds to these issues or problems. Draw on the information you gathered and trace a chronological progression of steps taken (or not taken). Cite data included in the case study, such as increased marketing spending, purchasing of new property, changed revenue streams, etc. 5. Identify...
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...Overall strategy of LVMH LVMH’s website states the following as their missiom statement, “The mission of the LVHM group is to represent the most refined qualities of Western ‘Art de Vivre’ around the world. LVMH must continue to be synonymous with both elegance and creativity.Our products, and the cultural values they embody, blend tradition and innovation, and kindle dream and fantasy. “ In 1987, Racamier agreed to a merger with Moët Hennessy, a company that was much more larger than LV, to form the Moët Hennessy Louis Vuitton group. Bernanrd Arnault, ranked as the fourth richest man in the world ( by Forbes, 2007) , was invited to invest in LVMH by the company’s chairman, Henri Racamier. Investing through a joint venture, Arnault ousted Racamier in 1990 and started to sweep a slew of fashion companies into the LVMH fold. Arnault is the chairman and Chief Executive Officer of Lvhm since 1989. Moët Hennessy-Louis Vuitton (LVHM) ; a world leader in high-quality products, possesses a unique portfolio of over 60 prestigious brands. The Group is active in five differentsectors: -Wines & Spirits -Fashion & Leather Goods -Perfumes & Cosmetics -Watches & Jewlery -Selective retailing First of all, the target audience is comprised of well to do individuals with high disposable incomes. Demographics of this target audience have some variability based on cultural differences in different geographical locations. The target audience is relatively focused...
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...Determining the right to counsel depends on the circumstances of a case. For this assignment, you have three options to choose from to demonstrate what you have learned about the right to counsel. Select and complete one of the following assignments: Option 1: Right to Counsel Presentation Option 2: Right to Counsel Attorney Interview Option 3: Right to Counsel Article Option 1: Right to Counsel Presentation Analyze two cases involving right to counsel and document your observations in a 7- to 10-slide Microsoft® PowerPoint® presentation with detailed speaker notes. Use complete sentences, with correct grammar and punctuation, to fully explain each slide as if you were giving an in-person presentation. Address the following topics: • The aspects of right to counsel for the cases • How the historical development of right to counsel relates to the cases • When the right to counsel attaches to criminal procedure for the cases • Whether the defendants in the cases exercised their right to self-representation • The role of the attorneys in the cases as it applies to right to counsel Include videos, audio, photos, diagrams, or graphs as appropriate. Format your presentation consistent with APA guidelines. Option 2: Right to Counsel Attorney Interview Research one case involving right to counsel using the Internet or University Library. Analyze the case and identify two or three questions you want to ask an attorney regarding...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 609–618 American Accounting Association DOI: 10.2308/iace-50029 A Series of Revenue Recognition Research Cases Using the Codification R. Mark Alford, Teresa M. DiMattia, Nancy T. Hill, and Kevin T. Stevens ABSTRACT: This series of four short cases is designed to help students develop the skills to research the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification and other authoritative literature. It also is designed to help improve students’ ability to analyze and critique the complex issues that often surround the accounting for revenue recognition. The case scenarios describe transactions in which students must decide whether, when, and how much revenue to recognize. The issues analyzed involve bill-and-hold, multiple-element arrangements, gross versus net revenue reporting, and sales incentives. The cases are also designed to improve teamwork and communication skills. The sequence of cases is intended for use in an intermediate accounting class that covers revenue recognition, or in a capstone class that emphasizes critical thinking and research skills. Keywords: revenue; recognition; codification; research. INTRODUCTION evenue recognition is one of the top causes for financial statement restatements (Whitehouse 2010). In addition, revenue recognition is an area commonly questioned by the Securities and Exchange Commission (SEC) staff in their review of public filings and resultant comment...
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...COURSE OBJECTIVES Financial and management accounting are more closely linked in practice than one might expect from reading traditional textbooks and the problems to be resolved often have income tax and auditing consequences as well. This seminar is designed to provide you with opportunities to apply general concepts and principles learned in intermediate and advanced financial accounting courses to new economic transactions and business decisions. Cases will be used to permit you to practice the skills you will need as a professional accountant whether in public accounting or private industry. In particular, this course is intended to refine your skills in researching the professional accounting literature to solve particular accounting problems, to arrive at defensible solutions where GAAP is vague or nonexistent, and to present your research conclusions in a professional manner. You will have opportunities to present your work orally and in writing. REQUIRED MATERIALS: A recent Intermediate Accounting text (Kieso used in Acct 315 & 414 would be fine) A recent Advanced Accounting text (whatever was used in for Acct 415-515 would be fine) On-line access to FASB’s ASC (accounting standards codification). The Department has purchase academic license so you can use the $850 “professional” version rather than the free version which has fewer bells and whistles. You can log on from fasb.org but it will take you to http://aaahq.org/ascLogin.cfm where you enter...
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...Introduction to Industrial Organizational Psychology (IOP) Individuals, Organizations, and the Social Context of Work Analyze the Case Study in Work Motivation and Attitude Defining Work Motivation Fundamental to the study of Industrial-Organizational (I-O) Psychology is the understanding of what motivates employees within an organization. According to Nevid (2013), motivation is defined as factors that activate, direct, and sustain goal-directed behavior. Motives are the "whys" of behavior - the needs or wants that drive behavior and explain what we do. We don't actually observe a motive; rather, we infer that one exists based on the behavior we observe (Nevid, 2013).” Theories of work motivation explain why people work hard (Spector, 2012). On the other hand, organizations concerned with employee retention strive to promote and provide an environment that actually influences positive work behavior and performance. Additionally, the organization would ensure that their employees are compensated to ensure repeatability of positive performance. According to Spector (2012), “Work motivation theories are most typically concerned with the reasons, other than ability, that some people perform their jobs better than others” (p. 194). In other words, such theories are mainly concerned with types of incentives that drive people to attain a need fulfillment. The Maslow hierarchy theory, Fredrick Herzberg’s two factor theory and Alderfer’s Existence, Relatedness and Growth...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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...are given. It is understandable then that we should seek out more opportunities to apply our skills and make more positive impacts within our jurisdictions. It is this general attitude that led us to get involved in investigating cold cases. How We Got Started Mark had, for several years, been consulting with our Coroner’s Division as a forensic anthropologist. During this time he came to learn that there were numerous coroners’ cases in which the identity of the decedent was unknown. These cases were kept in three-ring binders on a shelf in the Sergeant’s office. Over the years, in the course of this forensic work, we would discuss these cases and the progress that was being made on them. The conversation usually ran along the lines of us asking “any luck with that 1980 homicide victim?” and the sergeant answering “well, we’ve gotten so many new cases that I haven’t been able to even look at it yet.” This went on for a few years and through two different sergeants. One day we, as a crime analysis unit, were brainstorming about how we could broaden our “client base”, as it were. We had been successful in integrating ourselves into our Investigations Bureau and had been involved in numerous major cases. And, of course, we had always been active in producing tactical and strategic analyses for our patrol personnel. But we knew that we could be doing more, particularly given the size and responsibilities of our agency. It was during...
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