...The eminently qualified, Ronald Fowlkes is the current Business Development Manager for the public company, Eagle Industries Unlimited, Inc. Fowlkes is based out of St. Louis, MO--developing and servicing accounts across the continental United States. Furthermore, in this capacity, Fowlkes’ responsibility entails product selection for the evolution of sales, as well as product education for more than 150 sales personnel. These educational opportunities are based on an individual organization’s specific need. Fowlkes specialty lies in commercial products and law enforcement. Eagle Industries manufactures equipment products for the military, homeland security, and law enforcement agencies, featuring an extensive product line consisting of more...
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...Case 10-2 Eagle Impairment Loss Eagle Company (Eagle) is a manufacturing company with operations in Italy and Serbia. Eagle in Italy: In addition to other assets, Eagle owns and operates a commercial building in Italy that is carried at its cost less any accumulated depreciation and any accumulated impairment losses. The building represents a cash-generating unit (CGU) for which the following information is available as of December 31, 2010: Building 12/31/10 in thousands  Carrying amount  $1,100  Value in use   900  Fair market value less costs to sell 800  Fair market value  850  Undiscounted future cash flows 1,150  Eagle in Serbia: In Serbia, in 2008, Eagle acquired a smaller competing company and goodwill was allocated to the CGU shown below. Activities in Serbia represent the lowest level at which internal management monitors goodwill. At the end of 2008 and 2009, the value in use of the CGU including goodwill exceeded its carrying amount. Therefore the activities of Eagle in Serbia and the goodwill allocated to those activities were regarded as not impaired. However, at the end of 2010, the newly elected government passed legislation significantly restricting exports of Eagle’s main product. The information below relates to the CGU (which includes goodwill) of Eagle’s operations in Serbia before the impairment analysis is performed. For this case, assume the basis of segmentation for CGUs and reporting units (RU) is the same under...
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...Project Title: Australian Eagle Systems Replacement Project Date: 9 Feb 2015 prepared by: Fiona B Terry, Project Manager Australian Eagle(fterry@australianeagle.com.au) Case Study: Current State Assessment of Australian Eagle’s Situation: In this project Australian eagle is a Successful company that offers high quality clothing at reasonable prices there are 5 years old in the retail industry now there are trying to develop the sales of the clothes by introducing the online trading but already they have the pos, stock management, General ledger, Accounts Receivable and payable system and a payroll system but with these system there are struggling to keep up with the Australian Eagle Growth there are trying to improve the pos and back office system such that there anticipated benefits of the order of $150000 p.a. In the project there are trying to improve the new advancements but they don’t know what to be fixed and when to be fixed so there consult Getronics Consultancy and asked for the improvement of the pos and the back office systems but the company already have a pos which is built by the owner’s nephew but it is not up to the mark so there are trying to rebuilt the pos upgrade their systems to remain competitive and to mitigate the risk of the system failure arising from so many non-related systems supported by various people and there have to manage the system under control...
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...James Borda Retail Marketing 10/5/12 Case 10 Case Study 1. Over the last decade, American Eagle and Abercrombie and Fitch have been two of the main clothing retailers competing for the affection of young adult shoppers, specifically within the teen-college age range of 18-22 years. While both companies carry a similar assortment of clothing apparel and try to cater to the same demographic, each company’s retail strategy does differ in various ways. A retail strategy is defined as the way in which a firm plans to focus its resources to accomplish its objectives. Being that both companies have the same target market and nature of merchandise, they both attempt to look for ways to gain a competitive advantage through their retail strategies. One main difference in their strategies is that American Eagle attempts to gain an advantage by selling their products at lower prices. By offering apparel that is equivalent to that of Abercrombie and selling it at a cheaper price they are able to attract the consumer who is looking to save money. On the other hand, Abercrombie keeps their prices a little bit higher to give off the appearance of higher quality in hopes to attract the consumer who looks to buy name brand, higher end clothing. Moreover, though it is incredibly important to gain a competitive advantage over other retailers in your market, it is even more crucial to sustain that advantage. Abercrombie has positioned itself strictly within the market of 18-22 year olds; to...
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...ing3/24/2014 A Marketing Case Study on Axis Communications A MARKETING CASE STUDY ON AXIS COMMUNICATIONS BY JOHN OLUGBENGA ADEGBOYE 08032004784 TABLE OF CONTENTS 1. INTRODUCTION……………………………………………………………………………………………………….3 2. SITUATION ANALYSIS………………………………………………………………………………………………..4 3.1 External Analysis.....................................................................................................4 3.2 Internal Analysis......................................................................................................8 3.3 SWOT Analysis.........................................................................................................9 3. 3.1 The New Product...................................................................................................12 3.2 Marketing Objectives.............................................................................................12 4. MARKETING PLAN........................................................................................................14 4.1 Market Segmentation.............................................................................................14 4.2 Target Market.........................................................................................................17 4.3 Positioning and Differentiation..............................................................................17 4.4 Marketing Mix...................................................................................................
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...Eagle Impairment Case The following report outlines an analysis of Eagle Company’s assets in Serbia and Italy. With the information provided, we have created a detailed report to assess which assets should be impaired along with its impairment value under the IFRS and US GAAP standards. Eagle in Italy Under IFRS: Eagle owns a commercial building in Italy. The carrying amount is $1,100 with $900 being the value in use. According to IAS 36 P18, “An asset is impaired when its carrying amount exceeds its recoverable amount.” In this case, the carrying amount ($1,100) exceeds the recoverable amount (Higher of Value in use) of $900. Eagle should report an impairment loss of the difference of the carrying amount and the value in use: $1,100 - $900 = $200,000. Eagle should report an impairment loss of $200,000 for their cash-generating unit (CGU) in Italy. Under US GAAP: According to US GAAP, if the undiscounted future cash flows ($1,150) exceeds the carrying amount ($1,100), then no impairment loss is recorded. Since that is the case, under US GAAP, Eagle should not report an impairment loss on their CGU. Eagle in Serbia Under IFRS: Eagle acquired a smaller competing company in 2011 in Serbia; goodwill was allocated to the CGU. The guidelines for determining whether an impairment loss is recorded are the same as the scenario for Eagle in Italy, “An asset is impaired when its carrying amount exceeds its recoverable amount.” The fair value of the PP&E was $1 million...
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...Callaway Electronics Company Founded in the late 1970s by Phil Knight, a brilliant engineer, the Callaway Electronics Company has experienced tremendous growth as a producer of specialized components for the computer industry. But like many companies that have experienced this type of growth, Callaway has reached near-capacity conditions in its plant. Undertaking an expansion of new capacity will be at least sixteen months in the future. Known for its high quality and innovative approaches, Callaway has been forced to subcontract some work. Recently, one of the major computer manufacturers approached Callaway to design and build a subsystem. While capacity could be made available for almost all of the subsystem at the Callaway facility, it became apparent that one key component, a rather intricate and yet very inexpensive circuit board, would have to be subcontracted. The boards were under a government contract that would make Callaway a subcontractor. All of Callaway’s suppliers are also subcontractors. This would mean “tons of forms” to be sent to suppliers but would also give Callaway some leverage. Based on the projected value of the order, it would be necessary for each supplier to provide a cost and price breakdown on the SF 1491. From this breakdown, Callaway could estimate the reasonableness of the price. Callaway engineers would provide the design to meet the customer’s specs, and, in turn, it would be supply management’s responsibility to handle the contracting...
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...Trade Unions in the RMGs sector of Bangladesh: A Case Study Prepared By MD. Osman Dhali Roll – 51 Session 2009-10 B.B.A. 16th Batch Department of International Business Faculty of Business Studies University of Dhaka Supervised by Abu Hena Reza Hasan Professor Department of International Business Faculty of Business Studies University of Dhaka Date of Submission: 05/08/2014 Letter of Transmittal 05 August, 2014 To Department of International Business Faculty of Business Studies University of Dhaka Subject: Submission of ‘Trade Unions in the RMGs sector of Bangladesh: A Case Study’ Dear Sir/Madam, Here is the paper on ‘Trade Unions in the RMGs sector of Bangladesh: A Case Study’. This has been prepared as a part of B.B.A. program under University of Dhaka. I would be happy if you read the report carefully and I will be trying to answer all the questions that you have about the study. I have tried my level best to complete this study meaningfully and correctly as much as possible. If you need any clarification about any issue of this paper, I will be pleased to assist you. Sincerely, ----------------------------- MD. Osman Dhali Roll – 51 Session 2009-10 (B.B.A. 16th Batch) Department of International Business Faculty of Business Studies University of Dhaka Table of Contents Executive Summary 1 Chapter 1 3 1.0 Introduction 3 1.1 Introduction 4 1.2 Background of the study 4 1.3 Research Aim and Objectives 5 ...
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...American Eagle 4184 & Safety Student Name: Institution: American Eagle 4184 & Safety It has not been a smooth ride for the United States aviation industry. There have been airplane crashes caused by distinct factors. Some causes are unpreventable. However, there are some crashes triggered by design flaws and ignorance of air safety rules. Whatever the case, human life is at risk. American Eagle 4184 crash was horrible and defied logic. It took several months for an investigative task force to conclude the cause of such a tragic accident that left the plane and human remains in thousands of pieces (Chester, 2000). The craters at the at the crash site were so remarkable that they could be mistaken for a meteorite strike. This paper is a step-by- step analysis of the crash events with a focus on the accident causes and the preventive measures. American Flight Eagle 4184, registration number N401AM was designed and built by ATR—a French-Italian Aircraft manufacturer. Simons Airlines operated the plane on behalf of American Eagle. Both captain and co-pilot were competent and experienced, with more than 5000 flight hours. The Accident The plane was scheduled on a flight from IIA (Indianapolis International Airport), Indiana to OIA (O’Hare International Airport), Illinois. However, Chicago’s bad weather conditions delayed the plane. As such, OIA air traffic control redirected the airplane to hold at LUCIT intersection. While on hold, freezing rain hit the...
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...Eagle Impairment Loss Eagle Company (Eagle) is a manufacturing company with operations in Italy and Serbia. Eagle in Italy: In addition to other assets, Eagle owns and operates a commercial building in Italy that is carried at its cost less any accumulated depreciation and any accumulated impairment losses. The building represents a cash-generating unit (CGU) for which the following information is available as of December 31, 2010: Building | 12/31/10 inthousands | Carrying amount | $1,100 | Value in use | 900 | Fair market value less costs to sell | 800 | Fair market value | 850 | Undiscounted future cash flows | 1,150 | Eagle in Serbia: In Serbia, in 2008, Eagle acquired a smaller competing company and goodwill was allocated to the CGU shown below. Activities in Serbia represent the lowest level at which internal management monitors goodwill. At the end of 2008 and 2009, the value in use of the CGU including goodwill exceeded its carrying amount. Therefore the activities of Eagle in Serbia and the goodwill allocated to those activities were regarded as not impaired. However, at the end of 2010, the newly elected government passed legislation significantly restricting exports of Eagle’s main product. The information below relates to the CGU (which includes goodwill) of Eagle’s operations in Serbia before the impairment analysis is performed. For this case, assume the basis of segmentation for CGUs and reporting units (RU) is the same under IFRSs and...
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...Case #2 (Eagle Impairment Loss) Question 1: The Impairment Loss of Eagle in Italy under IFRS Recoverability test: Asset’s carrying amount exceeds the recoverable amount which is the higher of the asset’s value-in-use (discounted present value of the asset’s expected future cash flows) and fair market value less costs to sell. (IAS36-15) According to IAS36-6, “an impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount. The impairment loss = Carrying amount - Value in use = $1,100,000-900,000=$200,000 Question 2: The Impairment Loss of Eagle in Italy under U.S. GAAP (FASB 360-10) Recoverability test: Asset’s carrying amount exceeds the undiscounted future cash flows from the asset. Because the carrying amount $1,100 is less than the undiscounted future cash flows $1,150, there is no impairment loss. Question 3: The Impairment Loss of Eagle in Serbia 1. Impairment of Goodwill under GAAP and IFRSs - Two-step approach for testing goodwill impairment under U.S. GAAP (FASB ASC-350-20-35) 1) If assets’ fair value of reporting unit is greater than the carrying amount including goodwill, there is no impairment. 2) If there’s impairment indicated by step 1, then compare implied fair value of goodwill with carrying amount. Implied fair value of goodwill is obtained by deducting the fair values of all the reporting unit’s assets and liabilities from the fair value of the reporting unit. From...
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...American Eagle 4184 & Safety Student Name: Institution: American Eagle 4184 & Safety It has not been a smooth ride for the United States aviation industry. There have been airplane crashes caused by distinct factors. Some causes are unpreventable. However, there are some crashes triggered by design flaws and ignorance of air safety rules. Whatever the case, human life is at risk. American Eagle 4184 crash was horrible and defied logic. It took several months for an investigative task force to conclude the cause of such a tragic accident that left the plane and human remains in thousands of pieces (Chester, 2000). The craters at the at the crash site were so remarkable that they could be mistaken for a meteorite strike. This paper is a step-by- step analysis of the crash events with a focus on the accident causes and the preventive measures. American Flight Eagle 4184, registration number N401AM was designed and built by ATR—a French-Italian Aircraft manufacturer. Simons Airlines operated the plane on behalf of American Eagle. Both captain and co-pilot were competent and experienced, with more than 5000 flight hours. The Accident The plane was scheduled on a flight from IIA (Indianapolis International Airport), Indiana to OIA (O’Hare International Airport), Illinois. However, Chicago’s bad weather conditions delayed the plane. As such, OIA air traffic control redirected the airplane to hold at LUCIT intersection. While on hold, freezing rain hit the...
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...Company – Case Analysis 1. Introduction/Background: Goodyear Tire and Rubber Company, headquartered in Akron, Ohio, was founded by Frank and Charles Seiberling in 1898. Goodyear’s principal business is the development, manufacture, distribution and sale of tires throughout the world. In addition to Goodyear brands tires, the company owns the Kelly-Springfield Tire Company, Lee Tire and Rubber Company, Delta Tire and they manufacture private-label tires. Goodyear was the world leader in tire production until November, 1990, when Groupe Michelin acquired the Uniroyal Goodrich Tire Company. Goodyear controls 20 to 25 percent of the world’s tire manufacturing capacity and about 37 percent of the U.S. tire-making capacity. The Goodyear brand is the market share leader in North America and Latin America, number two in Asia outside Japan behind Bridgestone, and third in market share in Europe behind Michelin and Pirelli. World tire production in 1991 was approximately 850 million tires, of which 29 percent were produced in North America, 28 percent in Asia, and 23 percent in Western Europe. Ten tire manufacturers’ account for 75 percent of worldwide production. The three largest tire manufacturers account for almost 60 percent of all tires sold worldwide. Groupe Michelin, headquartered in France, is the world’s largest producer, Goodyear is the second-largest producer and Bridgestone Corporation, a Japanese firm, is the third-largest tire producer. The tire industry is divided...
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...their cheeses. In 1982, Mark Case, a certified public accountant, became Sycamore City’s accountant and the Williams’ personal accountant. The Williams had known Case since he was seven years old, and even before he became their accountant, he knew the details of Sycamore City’s business. Case’s duties went beyond typical accounting work, and when the Williams were absent, he was put in charge of operations. In 1992, Case was made a vice president of the company, and a year later he was placed in charge of day to day operations. He also continued to serve as Sycamore City’s accountant. The relationship between Case and the Williams deteriorated, and in 1995, he resigned as Sycamore City’s employee and as its accountant. Less than two years later, Case opened Brent Foods, Inc., to make the same products as Sycamore City by the same process and to sell the products to the same customers. Case located Brent close to Sycamore City’s suppliers. Sycamore City filed a suit in a Connecticut state court against Case and Brent, alleging, among other things, misappropriation of trade secrets. Sycamore City argued that it was entitled to punitive damages because Case’s conduct was “willful and malicious.” Case responded in part that he did not act willfully and maliciously because he did not know that Sycamore City’s business details were trade secrets. Were Case’s actions “willful and malicious”? Were they ethical? Explain. Answer Mark Case was associated with Sycamore City’s...
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...Introduction Ted Jones, a young man of 35 years, takes a reflective review of his 2 years tenure as the Supply Manager heading a team of professional buyers, expediters and support staff at Eagle Manufacturing Company. He reflects on his team’s laudable accomplishments, the different challenges that he has faced from the various departments within the organization, the incessant pressure from top management for seamless operations devoid of supply related problems, and seeks to find a way to solve these problem so as to ensure an efficient and more effective supply management process for his organization. Analysis of the Case Ted Jones has been the Supply Manager at Eagle Manufacturing Company for two years. He heads a team of professional and experienced supply staff, but feels that there is a need for additional training for some of his team members so as to closely align them to the desired performance outcomes of his department. Despite his team’s great performance data, morale is low among his staff and some of them has started resigning due perceived poor remuneration, low visibility of the impact the department’s achievement has had resolving the company’s supply related problems, and high work pressure brought about by a never ending tirade of supply problems emanating from other departments. Some of the most recent supply management problems were: 1. Late submission of a purchase request by the maintenance department that makes it impossible for Ted and...
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