...!?ART ~n: Comprehensive Cases CASE 5 EBAY IN JAPAN: STRATEGIC AND CULTURAL MISSTEPS "1 am not one for regrets, but 1 still regret we don't have a presence in Japan."] -MEG WHITMAN, CEO, eBay in 2008. "When we arrived last year, the 800-pound gorilla {Yahoo Japan Auctions] was already positioned. ,,2 -MERLE OKAWARA, President and CEO, eBay Japan in 2001 "1 think eBay learned what it did wrong in Japan. Because ofthe nature ofthe auction model, 1 think it now understands that you have to be the leader in the market. 1 think it's a smart move for the company to have closed its site in Japan and to wait for another time when it can go in and do what it takes to be the leader there.',3 -LINDSAY HOOVER, Vice President, Houlihan Lokey Howard & Zukin 4 in 2002 Ebay Reenters Japan In December 2007, eBay Inc., the U.S.-based online auction company, announced its reentry into Japan, through an agree ment with U.S.-based Internet services company, Yahoo! Inc. 5 eBay and Yahoo agreed to link their auction sites to facilitate cross-border bidding. This would enable the users of Yahoo .Auctions Japan to bid for items listed on eBay's U.S. site using their Yahoo Japan 10, and eBay users in the U.S. to buy items auctioned on Yahoo Japan using their eBay 10. On Yahoo and eBay teaming up, Meg Whitman,6 President and CEO, eBay, said, "We are excited to partner with Yahoo Japan in providing Japanese users with localized site designed to enable them to shop on the eBay...
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...Human Resource Management Paper Intro To Business 10/15/12 Harris-Stowe State University Human resource management is the process of acquiring, training, appraising, and compensating employees, and of attending to their labor relations, health and safety, and fairness concerns (Dessler, 2011). Human Resource management is tied into the concept of the management process which includes planning, organizing, staffing, leading, and controlling. Planning is when goals are established, along with standards, developing rules, procedures, plans and forecasts. Organizing is when each subordinate is given a task, authority is delegated, and departments are established. Staffing is the process of when you determine what type of people you need to hire, developing them, and evaluating them. Leading may be the most important because it involves getting other to get the job done while maintaining morale and motivation. The last step is controlling which is when standards are set, performance is checked, and taking corrective actions implemented. This process is very similar to the steps that are involved in Human Resource Management. This process includes conducting job analyses, planning labor needs and recruiting job candidates, selecting job candidates, orienting and training new employees, managing wages and salaries, providing incentives and benefits, appraising performance, communicating, training and developing managers, and building employee...
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...Comprehensive Case Study: Coronary Artery Disease Jennifer Plucinak Santa Barbra City College Introduction My patient, C.R., went to his primary physician for complaints of dypsnea on exertion and frequent dyspepsia. The physician gave C.R. an exercise stress test and found abnormal ECG readings, and he was diagnosed with severe coronary artery disease. He was admitted to the hospital for a quadruple coronary artery bypass graft (CABG) a week later. Patient Assessment C.R. has a history of type II diabetes mellitus, hypertension, and dyslipidemia. He also has a twenty-year history of smoking, and he has been drinking 3 to 4 beers every night for about the same amount of time. My patient is 5’11’’ and weighs 212 pounds, so he is overweight. He also stated that he rarely exercises, but is on his feet, and moving around at work. C.R. has no past surgical history. When I took care of him, C.R. was post-op day three from his quadruple coronary artery bypass graft. I didn’t notice any psycho-social issues with my patient. C.R. was a pleasant 61 year old, Caucasian male, whose wife was at his bedside throughout the day. He seemed well adjusted to his new diagnosis of coronary artery disease, along with his recent open-heart surgery. He was very cooperative with his medications, he used his voldyne every hour, and he walked several times a day. He was also very receptive to learning about his new diet...
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...Comprehensive Analysis Case Study Cheryl M. Todd PSY7220 Capella University Abstract This comprehensive case analysis will follow Gwen Cohen-Green through the following three stages of development: early childhood, middle childhood, and early adolescence. Within each of the three stages I will identify Gwen’s social and emotional development, theories pertaining to her development, validation, and predominate factors. A complete analysis and synthesis will support the findings, and recommendations will be given to support her. Table of Contents Introduction Case Study: Early Childhood Case Study: Middle Childhood Cased Study: Early Adolescence Analysis and Synthesis Recommendations Conclusion References 1 1-5 5-10 10-15 15-16 16-17 17 18-20 Comprehensive Analysis Case Study Introduction This study will identify the child I have chosen for my case study project and follow her through each of the following stages: early childhood, middle childhood and early adolescence. Secondly, the study will include an analysis and synthesis of developmental domains and of environmental and influential factors and finally, the study will make recommendations for optimal development. Early Childhood: Case Study Gwen Cohen-Green is an only child that lives with both her mom and dad in a suburban setting. Mom and dad both work long hours with mom being the primary parent to attend conferences as well as being the disciplinarian. Gwen’s parents are...
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...Comprehensive Analysis of Staples Harding University Angela Maloch Ashley Perez Keith Miller Ricky Griffin Abstract This paper will review Staples, Inc. comprehensively. The authors will discuss Staples’ visions, missions, and objectives, in addition to outlining the firm’s internal strengths and weaknesses and their external opportunities and threats. Several matrices will be included to provide visual aid and better observations of the operations and current practices of the company. Recommendations will be provided on new courses of action that may benefit the company and help increase sales and brand awareness. Vision and Mission Staples, is the world’s largest office product organization, and a reliable source for office solutions. The company products and services include office supplies, copy and print supplies, and technology to support these products. Staples, also provides supplies for facilities, break-room, and furniture (Staples, Inc, 2012). Staples conceptualized the office superstore in 1986. It has more than 88,000 associates worldwide, in 26 countries, and fosters annual sales of 25 billion (Staples, Inc, 2012). Many organizations foundations began with a vision and an organizational mission. The vision and mission are set to be accomplished by setting objectives, and implementing strategies to achieve the goals set by the organization. According to Business Improvement Architects: Creating a compelling vision and developing the...
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...criterion/ criteria | | | | foundation | تأسيس | foundation | Found | | | notion | فكرة | notion | | notional | notionally | voluntary | اختياري, طوعي | volunteer | volunteer | voluntary | voluntarily | ministry | وزارة | ministry/ minister | minister | | | alternative | بديل , اخر | alternative | Alternate | alternative | alternatively | outcome | نتيجة, حصيلة | outcome | | | | stress | اجهاد , ارهاق | stress | stress | stressed | | seek | يبحث عن , ينشد | seeker | seek | | | adequate | كاف | adequacy | | adequate | adequately | regime | نظام الحكم | regime | | | | focus | بؤرة, محرق | focus | focus | focused | | occur | يحدث, يقع | Occurrence | occur | | | comprehensive | شامل | | comprehend | comprehensive | comprehensively | ink | حبر | ink | link | inky | | scope | مجال , فرصة | scope | | | | licence | رخصة | licence | licence | | | affect | يؤثر على | affectation | affect | affected | | distinct | واضح | distinction | distinguish | distinct/ distinctive | distinctly | category | فئة , صنف | category | categorize | | | philosophy | الفلسفة | philosophy | philosophize | philosophical | philosophically | consent | يوافق, يسمح | consent | consent | | | item | مادة , مفردة , بند | item | | | | priority | حق الافضلية , الاولية | priority | Prioritize | | | perspective | الرسم المنظوري | perspective | | | | Root Word | Sentence Examples | (e.g.) authority | "We understand...
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...6.1. What effect will an asset revaluation have on subsequent period’s profit? Explain your answer. If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognized in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognized in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognized in profit or loss. If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognized in profit or loss. However, the decrease shall be recognized in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognized in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus. 6.4. For the purpose of AASB 116 or AASB 136, how is ‘recoverable amount’ determined? Recoverable amount is the higher of an asset's fair value less costs to sell (sometimes called net selling price) and its value in use where: fair value is the amount obtainable from the sale of an asset in an arm's length transaction between knowledgeable, willing parties, and value in use is the discounted present value of the future cash flows expected to arise from the continuing use of an asset, and from its disposal at the end of its useful life. Determining Recoverable Amount: ...
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...Case 1 You have been hired as a consultant for Thomas Foods. Thomas Foods was incorporated in 1969. Thomas Foods sells produce purchased from farmers to neighborhood grocery stores throughout the country. Thomas Foods has asked you to implement a hedging strategy to mitigate the risks associated with any unexpected increase in price they would have to pay farmers for their harvested crops. Thomas Foods asks that you provide examples of how various hedging strategies could be implemented. The Controller of the company has no experience in this area and would need to understand the accounting treatment for whichever hedging strategy you select. Of significant importance to management is how any hedging strategy would impact operating income. =================================================================================== Case 2 You have been hired as a consultant for XYZ Research Co. XYZ Research Co. incorporated in 2010. XYZ ‘s business centers on developing new technology for interplanetary exploration. The company has many patents and has historically expensed all of the costs associated with obtaining their patents. The owners of XYZ Labs are unsure whether or not if any or all of its patent costs can be capitalized. They also are unsure if any impairment testing should be done periodically on their patents. You have been asked by the owners to look into these issues and provide the appropriate accounting treatment for patents. ===================================================================================...
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...Abundant Harvest, a processor in the canning industry, is located in Wisconsin. They package and sell seasonal vegetables such as canned beans, peas, carrots, corn, peas and carrot mix, and kidney beans. The seasonal vegetable canning company uses food brokers to sell throughout the Midwest to merchant wholesalers and supermarket chains under the retailer or wholesaler’s label and are known for the steady quality and cutthroat pricing. Robert Skye, former CEO of Abundant Harvest, created solid agency relations and was instrumental in Abundant Harvest’s purchase of a continuous process cooker. Upon Roberts retirement Chelsea Skye-Rice, his daughter, was named president of Abundant Harvest, although, Robert still remains controlling stockholder. Since Chelsea was named president Abundant Harvest has seen many changes, such as, rising minimum wage costs and increased competition, which have resulted in profit margins decreasing. Chelsea has proposed removing food brokers and selling direct to eliminate the 5 percent commission the brokers receive for sales. Don Bartley, a nephew of Robert, was chosen for the sales position. He is the only outside sales representative and has put in a lot of effort into selling direct, but has experienced disappointing results. Don has become discouraged and would like Chelsea to hire a sales team that will be able to provide the needed time and energy to win over clients, rather than do it on his own. Along with Don’s disappointing results in...
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...This Comprehensive Request must be written in a detailed account and can be obtained from BON website. A minor incident is defined under the Nursing Practice Act as a conduct by the nurse that does not indicate that the nurse’s continued practice poses a risk of harm to the patient under her care or another person. The synonyms for a minor incident are “minor error” or “minor violation.” STEP 1: Is the act consistent with the Texas Nursing Practice Act (NPA)? Do the Board’s rules or positions statements address this specific act? NO! • The act of administering a medication not approve by the FDA in the US is not consistent with the Texas Nursing Practice Act. STEP 2: Is the activity appropriately authorized by valid order/protocol and in accordance with...
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...Transaction Services • • TS Insights List bullet List bullet Sub bullet evaluation of the other two sources of taxable income ― Vol. 3 Heading 2 Financial reporting in an uncertain economy A closer look at income tax valuation allowances October 2009 Additional text goes here. Heading 3 Additional text goes here. Notwithstanding early signs that the global recession may be waning, the uncertain economic future continues to constrict corporate America. As companies continue to incur losses, focus has heightened on income tax valuation allowance assessments by companies and their auditors, as well as the Securities and Exchange Commission staff, through the issuance of comment letters. Specifically, much of this focus is on whether deferred tax assets reflected on corporate balance sheets will ultimately be realized. When a deferred tax asset is not fully realizable, a valuation allowance must be established against the deferred tax asset to reduce it to a net amount that is realizable. The related expense is generally reflected in the income statement as an income tax expense. A clear understanding of the judgmental nature of valuation allowance accounting models is critical in addressing this issue. The need for judgment The accounting requirements for deferred tax assets are set out in ASC 740, "Income Taxes," which establishes a "more likely than not" threshold for recognizing deferred tax assets. The interpretation of this criteria has historically...
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...Infant and Toddlerhood: Development Elizabeth Kinser Capella University The case study profile that I selected was Jeremiah. I chose Jeremiah because I felt like he was the best fit for my studies. His background closely matched a background I am familiar with in myself and my husband. Jeremiah is African-American and this is something I can relate to because my husband is also African-American. My husband also comes from a very strong military background so therefore, I was drawn to Jeremiah because of those factors. Jeremiah is in kindergarten and is 5 years old. His family practices in Christian beliefs. I believe one of Jeremiah’s events that may have played a factor in his development was the birth of his baby sister. She was born during a very important developmental time frame in Jeremiah’s life. Jeremiah would have been around 3 years old when his sister was born. Therefore his parents had taken the focus off of Jeremiah and placed in on his newborn sister. Jeremiah was an early walker, walking at only 8 months old. Learning to walk at an early age can be wonderful; however it can also mean that Jeremiah was not aware of his own body structure and strength at that time. He is a very active child; which would lead us to believe that he has had a supportive household including mother and aunt. Doctors have suspected that Jeremiah may have a touch of ADD/ADHD. ADD/ADHD has a strong genetic component, therefore it is hard to say that one single event in Jeremiah’s...
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...status of a person, and more importantly, the economic status of the country the person lives in. This chapter presents the summary of the findings, so conclusions drawn form the findings and the corresponding recommendations. This study was taken with the general objective of identifying the major factors that affect the mastery skills of the fourth year, Bachelor of Science in Accountancy students in Jose Rizal University for the School Year, 2011-2012. Specifically, this study sought to answer the following questions: 1. How does cheating affect the mastery skills of the senior students? 2. Why do personal problems affect the mastery skills of the senior students? 3. What are the implications of the absence of comprehensive examination in the training of the students for the different accounting subjects? 4. Why does the University’s BSA Program System affect the learning habits of their students? 5. Why does the natural complexity of the accounting course, combined with poor study habits, pose a problem towards the mastery of the students? Summary of Findings: 1. Effect of Cheating on the mastery skills of the College students: 2.1. Nine out of ten college students admit to copying someone else's homework; two-thirds say they have cheated on exams 2.2. 75%-98% percent of college students surveyed each year admit to cheating at some time in their academic careers 2.3. The college students who are most likely to cheat...
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...500; and unrealized holding gain on non-trading equity securities $15,000. | | | Gain on sale of plant assets | $ 95,000 | Cash dividends declared | $ 150,000 | Loss on discontinued operations | 75,000 | Retained earnings January 1, 2010 | 600,000 | Administrative expenses | 240,000 | Cost of goods sold | 850,000 | Rent revenue | 40,000 | Selling expenses | 300,000 | Loss on impairment of land | 60,000 | Sales | 1,700,000 | | | | | | | | Ordinary shares outstanding during 2010 were 100,000. | | | Instructions | (a) | Prepare a comprehensive income statement for 2010 using the combined approach. | | (b) | Prepare a retained earnings statement for 2010. | | | | E4-18 | (Changes in Equity) The equity section of Hasbro Inc. at January 1, 2010, was as follows. | | | Share capital—ordinary | $300,000 | Accumulated other comprehensive income | | Unrealized holding gain on non-trading equity securities | 50,000 | Retained earnings | 20,000 | | | | | | | | During the year, the company had the following transactions. | 1. | Issued 10,000 shares at $3 per share. | | 2. | Dividends of $9,000 were declared and paid. | | 3. | Net income for the year was $100,000. | | 4. | Unrealized holding loss of $5,000 occurred on its non-trading equity securities. | | | | | InstructionsPrepare a statement of changes in equity for Hasbro Inc. | | P4-6 | (Statement...
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...school (Hauser, 2009; Holmes, 2012; NASP, 2011; Thompson & Cunningham, 2009). The effect of retention on dropout rates is no surprise considering that "retention is generally associated with poorer academic achievement when groups of retained students are compared to groups of similar students who are promoted" (NASP, 2011). The National Association of School Psychologists (2013) notes that retention is linked to increased behavior problems that become more pronounced as students reach adolescence. The University of San Carlos implementing a retention policy to be retained in the BSAT program, a student should obtain a grade of 2.0 or better in all AC, Law & Taxation subjects. One retake per subject is allowed in case of cut-off failure. At the end of Year 2, Comprehensive Examination Level 1 (CEL...
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