...Acc 327 Case No. 2 Spring 2012 It is January 20, 2012, and you are the senior auditor in charge of auditing the 2011 year-end financial statements for Granger Paper Company (GPC). GPC is a profitable company that has been in business for many years. It is primarily a manufacturing company that buys wood from timber growers and converts the wood into a variety of paper products. It is a publicly traded company with a reputation as a good corporate citizen. Although GPC has been audited many times in the past by external CPA firms, this is the first year your firm has conducted the audit. GPC’s total revenue for 2011 is $80 million. In examining the revenue for the year, you notice that $3 million of the revenue does not come from GPC’s primary operations (i.e., revenue from sales of paper goods). This $3 million in revenue is labeled as timber revenue in GPC’s books. This strikes you as odd because, generally, GPC buys timber. That is, timber is part of the cost of goods sold for GPC and, as such, is an expense. You ask GPC’s controller, Pat Smith, why GPC is recognizing timber revenue? Pat informs you that GPC began diversifying its operations a few years ago. A natural extension of its business seemed to be growing and selling timber. So, five years ago, GPC bought 10,000 acres of land in Alabama and Mississippi for purposes of growing timber. The land was purchased from a previous timber grower that had recently harvested its timber. Immediately after purchasing...
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...Case Study Paper by mvp007202 Psychology Student Liberty University Online for PSYC 255, Research Psychology Professor Jesse Winn April 21, 2014 Case Study Paper A case study provides valuable scientific information that enables researchers to further advance the world around us. There are various methods researchers use to perform case studies and each method serves its own purpose. There are advantages and disadvantages of conducting a case study, and various ways to collect the data needed. What is a Case Study A case study is an in-depth analysis of someone’s complete life history where the researcher seeks causes and patterns for behavior. Case studies can be both qualitative and quantitative, depending on the method used to gather information. A case study could also be done on a group, community, or an event. The goal of a case study is to find how one’s case can be a generalization for others, to find common ground per se, and to advance research previously conducted. Unfortunately, it is very difficult to generalize these subjective studies to a large population of people. (Case study as a research method, 1997) Case studies can be both qualitative and quantitative, depending on the method used to gather information. The most known case studies came from Sigmund Freud. He conducted detailed investigations into the lives of his patients, attempting to provide insight to their illnesses and help them overcome the challenges their illnesses brought....
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...Business Case Research Paper IST 7020: Analysis, Modeling and Design Archana Avvaru Wilmington University Introduction A business plan helps the thoroughly consider their methods furthermore assists in adjusting their excitement with actualities and perceive their constraints. Business plan serves to dodge potential sad mistakes like undercapitalizing, making adverse income, employing the wrong individuals, selecting the wrong area, belittling your rival and seeking after the wrong market. "A business manager, who fails to plan, plans to fail" this basic rule holds true. The bottom line is there is no magic equation for success.(Covello & Hazelgren, 1994, 8. xx) A business case should be thorough, yet straightforward. It ought to depict the venture unmistakably, give the defense to continue, and appraisal the venture's budgetary effect or at the end of the day it can be clarified as: A business caseis a contention, typically recorded, that is planned to persuade a chief to support an activity. The report clarifies how a business choice will enhance a business, item, and so on and how it will influence expenses and bend alluring speculations. ("What is business case? - Definition from WhatIs.com," 1.d.) Assessment of Business case and Business plan The business case encompasses an all-inclusive project assessment to determine its practicality as stand-alone proposal. The business plan is the blue print for the proposed new section operation. The previous is much...
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...Case Study Analysis Paper Melissa Coy COMM/215 Feb 15th, 2015 Beverly Raznoff * The key problems for this case study are as follows: Carl’s paperwork and files for his new hires aren’t complete. Also, the training room has already been scheduled for the whole month of June by another employee. Carl as many issues that need to be remedied such as incomplete employee files, missing paperwork, and the orientation room being double booked. Background Carl has started a new recruitment of trainees for his Operations Supervisor, Monica. In May he was contacted about the paperwork and to see if everything would be scheduled in time for his orientation in June. He assured her that everything would be completed in time. To his dismay a few weeks before his orientation he discovered that that some of the new trainees didn’t have applications or transcripts in their files. The new hires hadn’t been sent to the clinic for their drug tests either. He also found out that another employee, Joe, had scheduled the training room for a computer training seminar for the whole month of June. If Carl wants to get his orientation on schedule and completed he needs to find a way to get his paperwork finished on time and find a place to conduct the training. Alternatives Possible alternatives for Carl’s situation could be: 1. Push the start date for the orientation back to a later date. (Possible constraints: Monica was...
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...Case Study Analysis Paper Frieda Asep Johnson COMM215 August 11, 2014 Mark Polanzak Case Study Analysis Paper Timeline Scheduling: A New Recruiter’s Placement of New Recruits As a well established textile company, ABC, Inc. has a long standing tradition in assigning job placement staff to surrounding colleges at the end of each semester. It is a means of recruiting the best candidates for employment upon graduation. Also new to our staff, Carl Robins, a Recruiter of six months in the Personnel department, has demonstrated a great capacity for succeeding in his role. Moreover, to safeguard and promote the standards maintaining personnel hiring policies, our organizational workflows have been put in place to systematically or chronologically cluster-link processes with staff, resources, and state of the art technology to complete diverse tasks. After a close examination, indicators strongly suggest discontinuity in the process threatening adverse affects upon expected outcomes. In such an event, repercussions would be exhibited in a dominos effect throughout the company to greater or lesser degree; but the individual(s) responsible to oversee the campaign success, would be held to higher accountability. How vitally important, then, it is to observe with an eye towards turning the well established premise that preparing for complete failure can be traced back to failing to completely prepare—albeit, unintentionally. In his duties, Carl has the unique charge...
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...Case Study – International Paper Company I. Company Profile and Analyses of Industry International Paper Company (IP) is one of the world’s largest manufacturers of paper and paper products. Their products include a wide variety of paper products, consumer packaging materials, industrial packaging materials, and pulp products. In addition, IP collects and recycles recovered paper. History IP began in 1898 as a merger of 17 pulp and paper mills from Massachusetts to New York. IP led the newsprint industry until 1913, when trade regulations revised to promote Canadian imports and later, in 1921, labor conflicts within IP contributed to a decline in IP’s market share. However, IP rallied by creating a Canadian subsidiary, expanding into the South by acquiring and building new mills, consolidating its northern operations, and diversifying its product line from primarily newsprint, to book and bond products, and later, corrugated containers. This diversification aided IP in surviving the Great Depression, and continued through the 1930’s. IP continued to reap profits and expand the company through the 50’s and 60’s, into North American and overseas, eventually expanding into places such as French West Indies, Mexico, and France. The 1970’s found IP divesting itself of several plants and mills, and in 1976, J. Stanford Smith, facilitated a major company reorganization revised the geographic area divisions into business units dedicated to a specific function or product. Over the...
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...Case Study Analysis_WK5 PSY322/Consumer Psychology and Research June 16, 2013 Case Study Analysis The subject case studies are designed in order to conceptualize the cross-cultural consumer behaviors, their effects on business and company activities while analyzing the case study. The main realm of subject study is the consumer behaviors in global perspectives. The studies are also aimed to create the sense in the students about how to analyze the case study. So to achieve the said objectives the extensive literature review is conducted including the evaluation of consumer behaviors and their decisions regarding purchases while including the lessons learned by the Apple regarding the differences in consumer behavior and purchasing decisions between the Japanese market and the market outside of Japan. The consumer behaviors during the field survey administered under subject study are found dissimilar across the cultures. These dissimilarities in behaviors of the customers across the cultures affect the company’s marketing mix strategies. These effects are discussed in sections created below. Likewise the lessons learned from the Walt Disney Company about consumer behavior and purchasing decisions at Hong Kong Disneyland has also been added as a part of study while explaining various issues that may influence the behaviors of the consumers. Lastly the survey administered identifies the reasons behind the Japanese consumers’ behaviors of hating the iPhone...
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...Case Study Analysis Paper Shawna Macauley Eng/215 May 13, 2013 Diana Penning Case Study Analysis Paper ABC, Inc. recruits, hires, and trains its own employees. Carl Robins, the new campus recruiter failed to organize, follow-up, and reserve a room to train his new recruits. Robins either failed to follow a specific guideline in place for the process of organizing and training new trainees or a specific guideline was not given to him. He assumed certain things and procrastinated, therefore, created a situation of disorder. As a consequence he must make up for lost time and actively correct his incomplete situation. The challenges Robins created by not planning thoroughly were: incomplete files on each new recruit, incomplete orientation manuals for the new trainees, and not securing the training room for orientation. Robins has less than two weeks to correct his mistakes and creatively come up with a solution for not have a room for training. This case involved issues concerning organization and follow through. Robins needed to initiate a detailed plan. To ensure success ABC, Inc. needs a proper training system in place for new recruits as well as a system in place for its new campus recruiter to follow. Robins faces the challenge of making up for lost time and lost resources. This analysis will focus on the issues surrounding lack of planning and organization within ABC, Inc. training and orientation system; as well as the failed action of its new recruiter...
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...Article or Case Law Search Paper Maria January 27, 2014 HCS/430 The article that I have read and did my research for the article case law search is about a hospital in New York will have to pay $2.3 million dollars for overbilling the Medicaid program. Two Westchester County Hospital had overbilled the Medicaid program of $70 million dollars by improperly approving home care for Medicaid patients. The Attorney Generals Medicaid Fraud control Unit found out that the two hospitals were billing Medicaid beyond the cost of the drugs and made more than over a million dollars in profit. Both or the hospitals never admitted or denied the accusation. They decided to pay twice the fine that was against them. About 145 New York providers which includes the hospitals, physicians, group practices and individual practice have paid back an estimating amount of $19.9 million dollars back to the Medicaid Fraud Control Unit. Some health care leaders have brought up an important message regarding mistake with billing should be considered a fraud or not. In the article this is how t "A label of fraud is really not accurate and can discredit the institution in the community," Northern Metropolitan Hospital Association President and CEO Kevin Dahill told the Journal News. "Hospitals participate in these audits and agree to the findings. If they make mistakes, they correct them. That's not fraud," he said (Caramenico, Alicia; 2012, 4). In my opinion I don’t think that a mistake in billing...
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...PT1420 Unit 6 Research Paper 1: “Advantages and Disadvantages of Using Case Structures” Advantages: Because of their many important advantages and extreme popularity, use cases have become a fundamental part of object technology and have been incorporated in one form or another into most major object-oriented development methods. 1.You can create logic flows; in which is a method used to make the reading easier for the reader. 2.Because they are written in natural language, use cases are easy to understand and provide an excellent way for communicating with customers and users. 3.Static depth, in which “if” can be set to however amount the user wants. 4.Low CPU overhead. 5.You can insert certain captions using “< >//” 6.As a user-centered technique, use cases help ensure that the correct system is developed by capturing the requirements from the user's point of view. ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Disadvantages: In the rush to jump onto the use case bandwagon, use cases have been perceived by some as either a panacea or as an end in-and-of themselves. Unfortunately, this has often led to the uncritical acceptance of use cases without any examination of their numerous limitations and ample opportunities they offer for misuse...
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...Saving Money by Using Power Management In the first paragraph of your Case Project, please give the purpose, situation, or outline of the topic you’ve selected. For example, CP 3-2 on page 147 of the text book indicates Gigantic Life Insurance is looking to save some cash, but I’m not going to give you the paragraph for your paper. Just give a basic recap of the paragraph in the book. It may be nearly word-for-word. The second and third paragraphs allow you to describe the proposed solutions, procedures, opinions, thoughts, positions, or whatever is required to satisfy the case objectives. Write this paper in the voice the text requests or just as a written response to me. These papers will not be read to the class, nor will they be harshly graded. The purpose of the Case Projects is to engage critical thinking in the realm of the subject and communication of ideas. This is not a writing course, but written communications is important in the IT world. Your final paragraph should include a recap of the objective and solution. Please remember to keep the audience in mind. If your selected topic is a letter to other IT folks, you may use technical jargon without a ton of explanation. However, if you’re to write a user policy for example, you should tone down the tech talk to end-user level. Remember to include AT LEAST one external source in each of your papers. This source may be anything you’d like as long as it has something, anything...
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...Arauco Case 1. Should Arauco build the Nueva Aldea project? (Hint: Estimate the project Net Present Value and provide a recommendation considering quantitative and qualitative arguments) Qualitative arguments We would suggest the company to go ahead with the the project Nueva Aldea considering next arguments: Horizontal expansion The company Arauco should build the project Nueva Aldea, for various reasons related to production, efficiency, access to lower costs and its growth internationally. Among the reasons that support the construction of the new plant, we consider that Arauco will be located in a specific region (VIII) close to the ports of Lirquén, Coronel and San Vicente where we can find the largest productive plantations and where this strategic position would favors the mobilization of processed materials, key point of analysis to promote the expansion and interconnection of a company of this magnitude. Also have a perfect access to the central power grid, which would significantly reduce the cost of electricity transmission. In addition to the strategic location also would exist benefits regarding transdisciplinary work between different plants. Benefits that result in a consistent process integration, cross information, facilitating learning, technological exchange and decreased bureaucracies, all factors which contribute to the improvement of production processes and efficiency. In relation to economies of scope, this new project would achieve...
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...writing the introduction to the paper. Next, I do the actual writing of the paper and describe each topic in more detail. The last step is to, I revise it in case of any errors. I also revise it to make it better. Each step is important in order to make my writing good. I will discuss in depth and detail about each part of my writing process. As soon as I get the topic and know what I am to write about, I think to myself of some of the ideas that I have that could relate to this piece of writing. Often times, I come up with a story in my own life that can relate or something that I know of that can influence my paper to have more meaning, not only to the reader, but also to me. It will make writing the paper easier if you can make a connection to the topic and relate it to yourself somehow. If I don’t really have a way to connect it I just brainstorm for things or ideas that can be included or used in the piece. I make a list of things pertaining to the paper so I can go through the list easier. If it is a really detailed piece, I sometimes use the web process. If it is necessary to the paper, I will research the topic and try to gather more information about it. If not, I just stick to the list or web. Each one of my idea gathering processes has its benefits and is used depending on the type of paper I need to write. At this point, I would now have all of my ideas and my “helpers” in writing my paper. I would start with the introduction of my paper. In a few paragraphs, I would...
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...5 Forces Analysis on the Paper Industry Looking at the position of the paper industry relative to the five forces model I had to determine exactly what constituted the paper industry. I had to decide between the Paper Mills Industry and Pulp Mills Industry and ultimately decided to analyze the Paper Mills Industry specifically when it came to paper industry as a whole. The NAICS Code that corresponds to the Paper Mills Industry is NAICS: 322121 or SIC Code 2621. Porter’s Five Forces Model of Competition includes the firm’s, or in this case the paper mill industry’s, position relative to current competitors, suppliers, customers, potential new entrants and potential substitutes. Over the next few pages I will conduct a five forces analysis of the Paper Mills Industry. Current Competitors: The degree of rivalry in the paper industry is the center of the five forces and the other four forces branch off of this. The first aspect to look at is the number and position of companies within the paper industry. There were 445 companies in 2009 and as of 2013 there are now 119 companies in the industry. This industry still has many competitors within the industry and therefor, there shouldn’t be any impact of any particular company. This industry is large enough where these firms can prosper without having to steal market share from each other and this is a positive for the paper industry. The second key factor is the industry growth rate and if there is room to increase revenues...
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...Health and Social Care Activities for health and well being Introduction The unit requires me to manage an activity in a health and social care environment which will benefit an individual or a small group of service users, the activity will allow me to work on my communication skills with contrasting age groups. With the activities I have designed I would have to take into account the physical, intellectual, social and emotional side of each child. For this I will be visiting Woodend Preschool where I will be holding an activity to evaluate the children's skills and assessing how well we communicate between each other, by the way our body language comes across. Before making my final decision about the activity, I will have to take into consideration the skills each child has, the facilities, safety implications, equipment and time. Also I have to plan, improve and evaluate my activity; I have also made samples for each of my activities. The preschool and early school years are also full of changes, from three to five the child’s motor skills, language, thinking and social development change dramatically. A01- Suitable Activities and Reasons for Choice I have created a range of activities that would be suitable for Pre-schoolers aged between three to four, at this point in their life the child's development is important, it is a time where the child’s world will be dominated by fantasy and vivid imagination. Hopefully the children will be able move around confidently...
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