...of the most striking revolutions of the sea transport. The essential place which occupies at present the sea transport by containers imposes a successful management and an optimal control of these logistic flows. The movement of these boxes lead to the prosperity for the company, while their fixed asset, for any reason, Threatens the survival and the fame of the latter. In consideration of the volume importing containers the rotation of which the CMA CGM assures the port of Casablanca; my work consisted in developing logistic processes for the establishment of the circuits of containers, the detection of those overdue and the broadcast of the recommendations by way of the solutions that must assure a good control of the logistic flows within the company. Part 1: The management of the logistic flows of containers to the CMA CGM Chapter 1: The Company CMA CGM Shipping company of chartering maritime general company Usuel Initial: CMA CGM Location sites social: Marseille, France Adresse: 1.avenue Pasteur (Tour CMA CGM/COMANAV) Mail Box: 20300 Casablanca...
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...Summary Within the framework of a good control of his flows, CMA CGM Morocco adopts several procedures to assure the continuity of the circuit of containers, and for a good control of the flows of the full and empty containers. The outstanding containers are a problem for the agency CMA CGM Morocco, engendering additional costs owed in accumulate demurrages and storage expenses. For a better control of flows, I found suitable to use the process approach to describe clearly the various processes import and export for the full and empty containers, so the various procedures organized to assure the continuity of the circuit of containers. Toward the end a dashboard is realized by means of the various indicators, aiming at the availability and at the smugness of containers at the level of deposit to satisfy the customers so to increase the sales force of CMA CGM Morocco as well as the recommendations implementation to decrea1se the number of the outstanding containers for the CMA CGM. Table of contents: Introduction Part 1: The management of the logistic flows of containers to the CMA CGM Chapter 1: The Company Section 1: CMA CGM, 3rd world ship owner 1) The birth of the group CMA CGM 2) History of the CMA CGM 3) The development 4) Setting-up in Morocco 5) Mission of the CMA CGM Section 2: A presentation of the actors of the port of Casablanca: 1) SOMAPORT, agency of exploitation of ports 2) The public actors of the sector of sea...
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...Running Head: WEB ACCESSIBILITY Web Accessibility Week Two Individual [Place Name Here] University of Phoenix March 21, 2011 Web accessibility is for individuals with disabilities. This allows these individuals to use the web. Web accessibility helps people with disabilities to perceive, understand navigate and interact with the web. This also allows these people to contribute to the web. Web accessibility can benefit many individuals but benefits the elderly more due to the changing abilities due to their aging (W3C 2011). Web accessibility helps individuals with all different disabilities that have trouble accessing the web. This can include individuals with visual, auditory, physical, speech, cognitive, and neurological disabilities. There are millions of people with disabilities and these disabilities can really affect the way that they use the web. These days there are so many web sites and different web software that have accessibility barriers that can really make it challenging for individuals with disabilities to use the web. There are more web sites and web software that becomes available and as they do individuals with disabilities are able to use and contribute to the web better (W3C 2011). As mentioned before web accessibility can benefit other individuals without disabilities. Web accessibility is designed to meet the needs of many different users and their situations. This flexibility can benefit individuals without...
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... |NAME |CMA. ARINDAM BANERJEE | |QUALIFICATION |MCOM AICWA | |RANK |Faculty Member, United Institute of Management, Allahabad | |Email |arind2001@yahoo.com | |Mobile |09794108735 | | | | |Communication Address |C/O Mr. Salil Chakroborty, | | |198 A, Sarat Bose Road, | | |Kolkata – 700029. | | | | ROLE OF COST AND MANAGEMENT ACCOUNTANTS IN IFRS REGIME CMA. Arindam Banerjee Abstract IFRS has today become a universal financial...
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...© 2013 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced in any form without the permission of the copyright holder. MODULE 1, ASSIGNMENT 1 August 30, 2013 Topic: Performance Management Overview Welcome to Module 1. If you have not already done so, read the Program Manual located in the Reference Material section of the CMA Canada Professional Programs website. It provides you with important introductory information about the program. In Module 1 of the program, candidates are exposed to many functional competencies from the CMA Competency Map that involve decision making regarding performance management, performance measurement, risk management and governance, and financial reporting. For assistance when doing their assignments in these areas, candidates are expected to draw on many of their intermediate and advanced management and financial accounting concepts they learned in their university courses and/or in the Accelerated Program. For instance, in this assignment, one of the concepts involves Cost-Volume-Profit (CVP) analysis. In these types of analysis, candidates may be asked to look at how profits and costs change with a change in volume, or a change in such factors as variable costs, fixed costs, selling prices, and mix of products sold. By studying the relationships of costs, sales and...
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...1.0 INTRODUCTION Corporate governance generally refers to the set of mechanisms that influence the decisions made by managers when there is a separation of ownership and control.[1] It therefore refers to the manner in which the power of a corporation is exercised in the stewardship of the corporation’s total portfolio of assets and resources with the objective of maintaining and increasing shareholders value and satisfaction of other stakeholders in the context of its corporate mission.[2] It involves a set of relationships between a company’s management, its board, its shareholders and other stakeholders. Corporate Governance mainly deals with prevention and mitigation of the conflict of interest of stakeholders[3] through processes, customs, policies, laws and institutions which have an impact on the way a company is controlled.[4] The 1992 Report of the Committee on the Financial Aspects of Corporate Governance (section 2.5), known as the Cadbury Report, describes corporate governance as the system by which companies are directed and controlled. Corporate governance is the direction and control of an organization for the benefit of its stakeholders. While ‘corporate governance’ primarily refers to organizations with commercial and business operations, in particular limited companies, we use the term in its widest sense and apply it to all types of organization in the private and public sectors. The underlying principle for corporate governance is preclusion or palliation...
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...Chapter 1 Lecture Notes Chapter theme: This chapter describes the larger business environment within which management accounting operates. It is divided into nine sections: (1) globalization, (2) strategy, (3) organizational structure, (4) process management, (5) the importance of ethics in business, (6) corporate governance, (7) enterprise risk management, (8) corporate social responsibility, and (9) the Certified Management Accountant. I. Globalization 1 A. Import/Export Data i. 2 Imports into the United States (in billions) 1. The data reveal an enormous increase in import activity from 1995 to 2007. In particular, imports from Canada, Mexico, and China skyrocketed. ii. Exports from the United States (in billions) 1. The data reveal an increase in exports to Canada and Mexico. Interestingly, the increase in exports to China pales in comparison to the growth rate in imports from China. iii. 4 Internet Usage 1. The internet fuels globalization by providing companies with greater access to 1 3 4 geographically dispersed customers, employees, and suppliers. 2. While the number of internet users continues to grow, as of 2008, more than 78% of the world’s population was still not connected to the Internet. This suggests the Internet’s impact on business has yet to fully develop. II. Strategy A. Definition 5 i. A strategy is a ―game plan‖ that enables a company to attract customers by distinguishing itself from competitors. B. Customer value propositions i....
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...Competition: Cases are focused on business ethics, and the winning case is featured in Strategic Finance. Deadline: January 26 * 2016 IMA Case Writing Competition: Cases in any area of management accounting or related fields are invited. Deadline: July 11 Congratulations to the winners of the 2015 IMA Case Writing Competition: First Place Award ($2,000) “West Coast Equestrian Association” Doug Kalesnikoff, FCPA, FCA, IFA, CFE, University of Saskatchewan Vince Bruni-Bossio, MBA, University of Saskatchewan Suresh Kalagnanam, PhD, CPA, CMA, CGA, University of Saskatchewan Second Place Award ($1,000) “Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs” Stephen C. Hansen, Ph.D., Naval Postgraduate School Tom Albright, CPA, Ph.D., Naval Postgraduate School Third Place Award ($500) “Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church” Cecily Raiborn, CMA,...
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...MODULE 3, ASSIGNMENT 5 January 17, 2013 Topic: Practice Case Examination RomaCorral Foods Ltd. Overview In this post-session assignment, candidates work on a case that focuses on a Canadian public company called RomaCorral Foods Ltd. (RCFL) that owns and operates two chains of restaurants in Canada. One chain specializes in Italian cuisine (Roma Italian) and the other in mid-level steak house cuisine (Corral Steak House). This assignment provides candidates with an opportunity to use the concepts and tools learned from other assignments to resolve some key issues faced by a Canadian company that has to develop a plan for dealing with a downturn in its industry and ensure that its parent company’s requirements and the bank’s constraint are met. This assignment also provides candidates one final opportunity to practice their examinationwriting skills. Learning Outcome The candidates demonstrate the ability to apply the Steps for Approaching Business and Corporate Strategy to diagnose and resolve the business and functional strategic issues presented in a for-profit setting under simulated examination conditions. Due Date Please refer to the Schedule accessed from the left navigation menu. Required Reading There are no required readings for this case assignment. © 2013 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced...
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...1. Introduction The telecommunications sector in Malaysia has undergone significant physical and structural transformation in the past fifteen years. Between 1985 and 2000, the country’s telephone penetration rate rose by 540 per cent. Equally importantly, privatization and liberalization of the sector in the 1980s ushered in an era of regulatory reforms and competition in the sector. The market structure as well as the regulatory framework and institutions for the telecommunications sector continue to evolve. The real challenge lies in what to do after that – putting in place adequate regulatory framework and institutions that will ensure industry growth as well as protect consumer welfare. The on-going micro-regulatory reforms in the sector seek to fine-tune the regulatory mechanisms in the sector. This paper reviews the recent history and development of the telecommunications sector in Malaysia. Section 2 provides a brief historical account of the sector and the current structure of the sector. This is followed by a discussion on regulatory reforms in Section 3. Section 4 examines the impact of reforms in the telecommunications sector. Section 5 concludes by discussing the future policy agenda for the sector. 2. EVOLUTION OF INDUSTRY STRUCTURE 2.1. Physical Expansion The infrastructure sector plays a key role in Malaysia’s economic growth and development. The sector’s share of development expenditure in the various five-years plans implemented...
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...Ethical Distress Involving the Ministry of Transportation and Suicide For this assignment we interviewed Doctor JS from Family Practice X. JS had a patient who he believed was at risk of drinking and driving, he reported the patient to the MTO; the patient was so upset by the situation that he committed suicide. The following year JS had another patient who was drinking and driving however this time JS was nervous about reporting the patient for fear this patient might also try to harm himself. JS’s distress was whether or not he should report the patient to the MTO. Reporting is required by law but might cause the patient to harm himself however not reporting is against the law and could potentially put at risk all the other drivers and pedestrians this patient came in contact with. JS found this to be the toughest ethical situation because whichever choice he made there was the possibility of someone’s life being in danger. JS claimed “it was a tough pill to swallow" knowing whatever decision he made could cause harm. JS's value is the value of human life over all. This situation was very difficult because no matter what choice JS made there was a risk of someone’s life being in danger. JS maintained his values of placing human life above all else, and his desire to comply with the rules and regulations of his governing body. However, this situation impacted JS in that he found it very difficult to report to the MTO. JS felt he had to choose between reporting the patient...
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...MODULE 4, ASSIGNMENT 3 August 2014 ALL STAR Foods Canada Ltd. Overview ALL STAR Foods International (ALL STAR) is a large international manufacturer of snack foods, including potato chips, nacho chips, and pretzels, that are sold under the Tasty Crunch brand name. ALL STAR has operations throughout North America and Europe, and its international head office is located in Chicago. Consolidated net sales are in excess of US$1 billion, and ALL STAR’s shares are traded publicly on the New York Stock Exchange. In Canada, ALL STAR operates through its wholly owned subsidiary, ALL STAR Foods Canada Ltd. (ASFC or the Company). ASFC has facilities located across Canada and sales in excess of CDN$150 million. Its head office is located in Toronto, Ontario. Over the past several years, ASFC’s sales have grown slowly and its financial results have been relatively weak. Consequently, ALL STAR initiated a major restructuring of ASFC at the beginning of 2010. This resulted in the replacement of almost all the senior management staff. Bruce Tate, a senior manager in ALL STAR’s operations in the United States, was appointed President of ASFC. His mandate was to double the size of the Canadian operations and to generate a pre-tax profit margin in excess of 10% within a period of five years. Management Team and Responsibilities By December 2010, Bruce and all six vice-presidents of ASFC were relatively new to the Company. An organizational chart for ASFC is presented as Appendix A. Background...
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...All job postings I found in the local paper and can be found online at registerguard.com/jobs Job 1: Banking consumer loan underwriter At least two years’ experience in consumer lending and experience with consumer loan underwriting is preferred. Salary is between $42,937 and $61,922 based on experience. Responsibilities include reviewing and evaluating a high volume of loan applications, using strong, sound loan underwriting principles. Must have strong analytical skills, ability to read and analyze documents such as credit reports and tax documents and the ability make logical decisions based on loan policies and consumer loan underwriting is preferred. Job 2: Financial analyst to analyze financial results BS required/MBA, CPA or CMA a plus. Advanced Excel and experience in ERP system preferred, SAP and Hyperion desired. Salary is between $42,093 and 56,890 based on experience. Responsibilities are analyzing financial results, prepare budgets and forecasts (BS, IS, Cash Flow). Job 3: Pentagon Federal Credit union has several job postings as fallows; Mortgage Loan processor: Three years’ experience in residential mortgage lending or 1st trust mortgage or home equity processing /closing. Base salary is $32,199, and is responsible for reviewing information on residential mortgage loan applications, assemble complete documented file for submission to underwriting. Closer 1st trust: Requires two years related experience in mortgage lending, good math skills and must be...
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...CASE EXAMINATION EmRen Publishing Incorporated MAY 2013 © 2014 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced in any form without the permission of the copyright holder. May 2013 Case Examination TABLE OF CONTENTS May 2013 Case Examination Page Case Question: Backgrounder ................................................................................... 1 Additional Information ..................................................................... 15 General Comments on Performance ....................................................... 30 Steps for Approaching Business and Corporate Strategy ........................ 41 Marker Assessment Guide ....................................................................... 48 Solution Notes for Markers....................................................................... 58 Sample Response – Successful Attempt #1 ............................................ 79 Sample Response – Successful Attempt #2 .......................................... 111 Sample Response – Unsuccessful Attempt ........................................... 152 May 2013 Case Examination May 2013 Case Examination Backgrounder The background information relating to the Case Examination (Backgrounder) is provided to candidates in advance of the examination date. The...
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...Chapter 1 Managerial Accounting and the Business Environment Lecture Notes Chapter theme: This chapter serves four main purposes. First, it explains the differences and similarities between financial and managerial accounting. Second, it describes the role of management accountants in an organization. Third, it explains the basic concepts underlying Lean Production, the Theory of Constraints (TOC), and Six Sigma. Fourth, it discusses the importance of upholding ethical standards. I. Globalization A. Import/Export Data i. Imports into the United States (in billions) 1. The data reveal an enormous increase in import activity from 1990 to 2004. In particular, imports from Canada, Mexico, and China skyrocketed. ii. Exports from the United States (in billions) 1. The data reveal an increase in exports to Canada and Mexico. Interestingly, the increase in exports to China pales in comparison to the growth rate in imports from China. iii. Internet Usage 1. The internet fuels globalization by providing companies with greater access to geographically dispersed customers, employees, and suppliers. 2. The number of internet users more than doubled during the first four years of the new millennium. 3. As of 2004, more than 87% of the world’s population was still not connected to the Internet...
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