...Individual Case Study (Case 8.1) 1) The objective of analytical procedures is to discover if there are any transactions or events that are not normal for the company or the industry. This includes amounts or ratios that change dramatically or may be very different from what the industry average is. The first thing for the auditors to look at is how the company is operating. According to the case study it takes an average of six hours for machine setup and the company is below that, which shows they are working efficiently. Then they need to analyze the company’s amounts and ratios in the4 current period versus the prior year. One thing to take a look at is the days sales in receivables increased from 48.4 days in 2004 to 56.3 days in 2005. Sales have not increased much but these figures show that the company is not collecting the money as fast as they were and they need to discover why. Inventories need to be looked at as well since the amounts have increased from the previous year. The finished goods inventory went from $1,175,500 in 2004 to $1,654,000 in 2005, the copper rod went from $1,650,000 in 2004 to $2,625,000 in 2005, and plastics inventory went from $182,000 in 2004 to $224,500 in 2005. The auditor needs to discover if the company has updated their standard costs because if they did not this may be the cause of the inventory price shift since values have most likely changed for the copper and plastic. If this is not the case then it needs to be determined why...
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...Case Study 8.1: Sour Grape Ice Cream Kelly Epps Reyes Grantham University Case Study 8.1: Sour Grape Ice Cream There are seven common quality tools that the Quality Ice Cream Company could use to understand and improve processes during a production run with the Sour Grape Ice Cream. Flow Chart, Run Chart, Process-Control Chart, Check Sheet, Pareto Diagram, Cause-and-Effect Diagram, and Scatter Diagram. Each of these tools helps to identify sources of variation and aids in the analysis, documentation, and organization of the information, which will leads to process improvement. The company should start with a flowchart or process map to visually represent relationships among the activities and tasks that make up a process. At high levels, process maps help you understand process complexity. At lower levels, they help analyze and improve the process. This will give the company a better idea of what is causing the rejections form happening. A scatter diagram should be made from the data, collected by the production operator. This will show the relationship between the run time and the viscosity of the ice cream. This will also help in finding out how long the ice cream should be mixed for to keep the ice cream from being too soupy or too stiff. From the data collected over the 10 days, it seems like it is not run for enough time, most of the time, resulting in a too soupy product. (Sower, V. 1996, pg. 201-202) After the best run time is determined, they...
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...doc ACC 492 Week 2 DQs.1.doc ACC 492 Week 2 LTA Apollo Shoes Case Assignment (Accounts Receivable Memo).1.doc ACC 492 Week 2 LTA Apollo Shoes Case Assignment (Payroll Bridge Working Paper).1.doc ACC 492 Week 2 LTA Apollo Shoes Case Assignment (Trial Balances).1.xls ACC 492 Week 3 Assignments from the Text.1.doc ACC 492 Week 3 DQs .1.doc ACC 492 Week 3 LTA Apollo Shoes Case Assignment (Inventory Audit Section).1.xls ACC 492 Week 3 LTA Apollo Shoes Case Assignment (Inventory Observation Memo).1.doc ACC 492 Week 4 Assignments from the Text.1.doc ACC 492 Week 4 Case Study Assignment (Case 8.1 Laramie Wire Manufacturing).1.doc ACC 492 Week 4 DQs.1.doc ACC 492 Week 4 LTA Apollo Shoes Case Assignment.1.xls ACC 492 Week 4 LTA Assignments from the Text.1.xls ACC 492 Week 5 Assignments from the Text.1.doc ACC 492 Week 5 Case Study Assignment.1.doc ACC 492 Week 5 DQs.1.doc ACC 492 Week 5 Issuing Audit Reports Simulation.1.doc ACC 492 Week 5 LTA Case Study Assignment (Case 4.1 Questions).1.doc ACC 492 Week 5 LTA Case Study Assignment ACIPA Code of Conduct Information.1.doc ACC 492 Week 5 LTA Case Study Presentation.1.ppt Business - Accounting ACC 492 Week 1 Individual Assignment Assignments From the Text ACC 492 Week 2 Individual Assignment Assignments From the Text ACC 492 Week 2 Learning Team Assignment Apollo Shoe Case Assignment ACC 492 Week 3 Individual Assignment Assignments...
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...UNIT OUTLINE Read this document to learn essential details about your unit. It will also help you to get started with your studies. BMA604 Consumer Decision Making Semester 2, 2015 THIS UNIT IS BEING OFFERED IN: HOBART & BY DISTANCE Taught by: Professor Aron O’Cass (Unit Coordinator) CRICOS Provider Code: 00586B BMA604, Consumer Decision Making 2 Contents Contact Details ........................................................................................................................................ 2 Unit Description ...................................................................................................................................... 3 Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3 Enrolment in the Unit ............................................................................................................................. 3 When does the unit commence? ............................................................................................................ 3 University of Tasmania Graduate Quality Statement ............................................................................. 3 Intended Learning Outcomes for BMA604 ............................................................................................. 4 Learning Expectations and Teaching Strategies/Approach ........................................................
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...UNIT OUTLINE Read this document to learn essential details about your unit. It will also help you to get started with your studies. BMA604 Consumer Decision Making Semester 2, 2015 THIS UNIT IS BEING OFFERED IN: HOBART & BY DISTANCE Taught by: Professor Aron O’Cass (Unit Coordinator) CRICOS Provider Code: 00586B BMA604, Consumer Decision Making 2 Contents Contact Details ........................................................................................................................................ 2 Unit Description ...................................................................................................................................... 3 Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3 Enrolment in the Unit ............................................................................................................................. 3 When does the unit commence? ............................................................................................................ 3 University of Tasmania Graduate Quality Statement ............................................................................. 3 Intended Learning Outcomes for BMA604 ............................................................................................. 4 Learning Expectations and Teaching Strategies/Approach ..........................................................
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...Management Control Systems in the Hospitality Industry 2011-06-01 BUSP02: Master Thesis in Accounting and Management Control Richard G. Sicari and Fredrik J. Söderlund Per-Magnus Andersson Hospitality Industry, Management Control Systems, Performance Measurement, Contingency Approach, Multiple Case Study The purpose of the thesis is to describe and analyze the use of management control systems in the hospitality industry. Purpose: Methodology: The study is mainly a descriptive, multiple case study based on deductive reasoning. However, explanatory elements occur. The nature of the study is to a large extent qualitative and is primarily based on interviews and analysis of current management control tools. The analytical strategy includes pattern matching, explanation building and cross-case synthesis. Theoretical Perspectives: The main text editions included are Anthony and Govindarajan (2003 & 2007), Lindvall (2001), Merchant and Van der Stede (2007) and Samuelsson (2004). Furthermore, the use of management control systems in the hospitality industry is examined using literature such as Harris (1995), as well as other articles. Empirical Foundation: There are four units of analysis included in this study: (1) BrewPub København; (2) Färs & Frosta Sparbank Arena; (3) Kulturmejeriet and; (4) Scandic Hotels. This organization is divided into three subunits; Scandic Kramer, Scandic Malmö City and Scandic Star Lund. Each organization is described in terms of background, situational factors...
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...AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT- LINKED ORGANISATION NORHAYATI BINTI MOHD ALWI UNIVERSITI SAINS MALAYSIA 2009 AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT-LINKED ORGANISATION by NORHAYATI BINTI MOHD ALWI Thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy September 2009 ACKNOWLEDGEMENTS I am especially indebted to my supervisor, Dr. Siti Nabiha Abdul Khalid for her constant guidance, limitless support and patience throughout the period of my study. There is no way that I would be able to repay the kindness and caring that she has shown to me. I am thankful to Assoc. Professor Dr. Yuserrie, for giving valuable inputs to my study and also to others in the School of Management, who have helped me in some way or another. I would like to acknowledge the comments made by Professor Lee Parker and other participants of the Global Accounting and Organisational Change Conference, held in Melbourne, Australia in July 2008. A special thank you is also dedicated to Professor John Burns for the insightful comments on the research. I am also indebted to my employer International Islamic University Malaysia and the Ministry of Higher Education for providing the financial support. Thanks so much also to the respondents for their willingness to share some of their thoughts and experiences, which have made my data collection easier than I would ever...
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...THE ON OT C OP YO CASE STUDY HANDBOOK RP OS T ON OP YO RP OT C OS T THE ON OT C Write Persuasively About Cases OP CASE STUDY HANDBOOK How to Read, Discuss, and William Ellet Harvard Business School Press Boston, Massachusetts YO RP OS T Copyright 2007 William Ellet All rights reserved Printed in the United States of America 11 10 09 08 07 5 4 3 2 1 No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording, or otherwise), without the prior permission of the publisher. Requests for permission should be directed to permissions@hbsp.harvard.edu, or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02163. The copyright on each case in this book unless otherwise noted is held by the President and Fellows of Harvard College and they are published herein by express permission. Permission requests to use individual Harvard copyrighted cases should be directed to permissions@hbsp.harvard.edu, or mailed to the Permissions Editor, Harvard Business School Publishing, 60 Harvard Way, Boston, MA 02163. ON OT C Case material of the Harvard Graduate School of Business Administration is made possible by the cooperation of business firms and other organizations which may wish to remain anonymous by having names, quantities, and other...
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...Paper: Bachelor Thesis in Business Administration. Department: School of Sustainable Development of society and Technology. School: Mälardalen University, Västerås. Period: VT-2008. Tutor: Leif Sanner. Date: June 5, 2008 The impact of employee empowerment on service quality and customer satisfaction in service organizations (A Case study of Länsförsäkringar Bank AB) Silvia C. Peters: 1982-05-15. Elham Mazdarani: 1976-12-11. GROUP: 1924 ABSTRACT COURSE: Bachelor Thesis in Business Administration, 15ECTS AUTHOURS: Peters Silvia Chigozirim. Flugsnappargatan 6, 3tr. 72472, Västerås. 0737225113. SUPERVISOR: LEIF SANNER TOPIC: The impact of employee empowerment on service quality and customer satisfaction: a case study of Länsförsäkringar AB. BACKGROUND: Considering the nature of service delivery and particularly intangible-dominant services, employee empowerment becomes a very important issue to organizations producing services. In that, the customers and the employees are, engaged simultaneously in the production of the service. This inseparability is what is considered by the organization in choosing how best to serve its customers, either by the traditional method or through the empowerment approach. The inability of the management to control the service encounter makes the employees responsible for the quality of service delivered to the customers. In order for the management to trust that the employees are successful in dealing with their customers, the management has...
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...1/22/07 3:37 PM Page i RP OS T ElletFM.qxp THE DO N OT C OP YO CASE STUDY HANDBOOK 1/22/07 3:37 PM Page ii DO N OT C OP YO RP OS T ElletFM.qxp 1/22/07 3:37 PM Page iii RP OS T ElletFM.qxp YO THE OP CASE STUDY HANDBOOK How to Read, Discuss, and OT C Write Persuasively About Cases DO N William Ellet Harvard Business School Press Boston, Massachusetts 1/22/07 3:37 PM Page iv RP OS T ElletFM.qxp Copyright 2007 William Ellet YO All rights reserved Printed in the United States of America 11 10 09 08 07 5 4 3 2 1 OP No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording, or otherwise), without the prior permission of the publisher. Requests for permission should be directed to permissions@hbsp.harvard.edu, or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02163. The copyright on each case in this book unless otherwise noted is held by the President and Fellows of Harvard College and they are published herein by express permission. Permission requests to use individual Harvard copyrighted cases should be directed to permissions@hbsp.harvard.edu, or mailed to the Permissions Editor, Harvard Business School Publishing, 60 Harvard Way, Boston, MA 02163. OT C Case material of the Harvard Graduate School of Business Administration is made possible by the...
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...SYSTEMS PART TWO: CASE EVIDENCE 3.3 SYSTEM TYPES - CASE STUDY FINDINGS 3.4 SUMMARY 4. ASSESSING HEALTH AND SAFETY MANAGEMENT SYSTEM EFFECTIVENESS PART ONE: LITERATURE AND FRAMEWORK FOR ASSESSMENT 4.1 INTRODUCTION 4.2 LITERATURE ON EFFECTIVENESS OF HEALTH AND SAFETY MANAGEMENT SYSTEMS PART TWO: CASE EVIDENCE 4.3 THE TWENTY CASES: CONTENT AND LEVEL OF DEVELOPMENT OF HEALTH AND SAFETY MANAGEMENT SYSTEMS 4.4 THE TWENTY CASES: OUTCOME DATA 4.5 SUMMARY 5. FACTORS SHAPING PERFORMANCE AND THE ROLE OF SYSTEM TYPE 5.1 INTRODUCTION 5.2 BASICS AND EXTRAS 5.3 SYSTEM-RELATED CHARACTERISTICS 5.4 THE ROLES OF THE KEY WORKPLACE PLAYERS 5.5 THE LINKAGES BETWEEN HEALTH AND SAFETY PERFORMANCE AND SYSTEM TYPE 5.6 SUMMARY 6. CONCLUSIONS REFERENCES APPENDIX ONE: CASE STUDY PROTOCOL APPENDIX TWO: ASSESSMENT CRITERIA APPENDIX THREE: CASE SUMMARIES AND SYSTEM TYPES Executive Summary This report examines planned approaches to health and safety management in the workplace. It is the result of a two-year study of enterprise-level health and safety management systems, funded by Worksafe Australia, and conducted from late 1994 to late 1996. The need for research on health and safety management systems arises from the intensive promotion of and apparent increasing interest at enterprise level in health and safety management systems. The need is underlined by limited research on the efficacy of health and safety management systems and alternative systems. In this study, a health and safety...
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...beginning of the 21st century, its CEO/ Chairman, Yang-Ho Cho undertook various transformation initiatives - for instance, improving service quality and safety standards, technology integration, upgrading pilot training, better business focus; putting in place a professional management team, improving corporate image through sponsorship marketing, etc. He gave a new corporate direction in the form of '10,10,10' goal. However, Korean Air is held up by a slew of challenges. Among which are inefficiencies of - Chaebol system of management, possible clash of its cargo business with its own shipping company, limited focus on the domestic market and growing competition from LCCs. How would Korean Air manage growth as a family-owned conglomerate? The case offers enriching scope for analysing a family business’s turnaround strategies, with all the legacy costs involved. Pedagogical Objectives • To discuss the (operational) dynamics of Korean Chaebols - their influence/ effects on the country’s industrial sector and the economy as a whole • To analyse how family-owned businesses manage the transition phase - from a supplier-driven economy to a demanddriven economy • To identify all the possible reasons for Korean Air ’s turbulent times and assessing whether they are controllable or not • To critically evaluate Korean Air ’s transformation efforts - in terms of growth, productivity and cost cuts, especially the efficacy of '10,10,10' goal in a family-run business • To identify various challenges...
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...Research Project Submitted to the School of Graduate Studies of the University of Lethbridge in Partial Fulfilment of the Requirements for the Degree MASTER OF SCIENCE IN MANAGEMENT Faculty of Management University of Lethbridge LETHBRIDGE, ALBERTA, CANADA © Salvador Barragán, 2005 ii Abstract It has been ten years since the signature of the NAFTA agreement among Canada, U.S., and Mexico. For Mexico, this was a decisive step away from a protectionism model toward a free trade market. One of the main purposes for Mexico in joining NAFTA was to increase the competitiveness of its manufacturing sector, especially the automotive industry. In this paper, Porter’s Diamond Model of national competitiveness and some critiques that attempt to extend the usefulness of the model are analyzed. The Doubled Diamond and the role of MNEs in a host country are both examined through a case study research of the foreign-owned automobile industry in Mexico. The findings of this study show evidence of a broader role of MNEs than in the original framework, as well as the usefulness of the doubled diamond extension to explain alternative sources of competitiveness in early stages of development. iii Acknowledgments The culmination of this thesis can be seen as a successful project. An analogy with Porter’s Model, one of the premises to have a successful industry is to have supporting and related industries. In the case of this thesis is not the exception. There has been...
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...CONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5 Data Governance at InsuraCorp CASE STUDY I-6 H.H. Gregg’s Appliances, Inc.: Deciding on a New Information Technology Platform CASE STUDY I-7 Midsouth Chamber of Commerce (B): Cleaning Up an Information Systems Debacle CASE STUDY II-1 Vendor-Managed Inventory at NIBCO CASE STUDY II-2 Real-Time Business Intelligence at Continental Airlines CASE STUDY II-3 Norfolk Southern Railway: The Business Intelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The Cliptomania™ Web Store: An E-Tailing Start-up Survival Story CASE STUDY II-6 Rock Island Chocolate Company, Inc.: Building a Social Networking Strategy CASE STUDY III-1 Managing a Systems Development Project at Consumer and Industrial Products, Inc. CASE STUDY III-2 A Make-or-Buy Decision at Baxter Manufacturing Company CASE STUDY III-3 ERP Purchase Decision at Benton Manufacturing Company, Inc. CASE STUDY III-4 ...
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...contemporary organizational issue you find intriguing. Use one field site or example for the entire paper. Also, be explicit about the level issue. For example, if you are using the concept of personality then it is an individual level issue. A list of concepts and their related levels is provided in a separate document. Focus of paper-related requirements: Outline: Submit a formal outline for your paper, complete with references. The purpose of the outline is to help you organize your content, which also results in increased clarity, improved logic, and better structure of the paper. There may be adjustments from this document to your final paper, but at this stage the paper should not require major revisions. Final Paper: Use a case study format for the structure of your paper. Identify and analyze issues using course concepts, and propose recommendations for the organization you are focusing on. Use of course concepts 1. Use a minimum of 8 concepts for the paper. Include a list of the concepts you used at the beginning of the paper. 2. Briefly define each concept you use within the text (a paragraph or two). 3. For each concept, write a diagnosis at one level (e.g., the person level). For example, you might write “The employee misses work frequently due to stress from conflict with her supervisor.” Note, stress and conflict would require definitions.) 4. For each concept, write a solution or solutions. Identify the level(s) you addressed in Step 2...
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