...JOHN MOLSON SCHOOL OF BUSINESS DEPARTMENT OF MANAGEMENT Course Outline BUSINESS LAW & ETHICS COMM 315/2 Section CC Fall 2013 Instructor: Renée Desrosiers de Lanauze Office: Part-time lecturer's office MB 13th floor E-mail: renee@delanauze.com Office Hours: by appointment COURSE DESCRIPTION: Through the study of laws, ethical principles and court judgments, this course will introduce students to important legal and ethical issues that they may encounter within a business organization. In today’s environment of social awareness, business can no longer focus solely on maximizing profits and must recognize and respect its legal and ethical obligations to a wide range of stakeholders, both within and outside of the business organization. These stakeholders include employees, management, shareholders, directors, officers, the immediate community and society at large. COURSE OBJECTIVES: By the end of this course, students will be able to: 1) demonstrate an understanding of the relationship between law and ethics and how these two principles should not be treated as mutually exclusive; 2) select the most effective solutions to legal and ethical issues that may be encountered within the workplace; 3) identify the appropriate steps to be followed in both the legal and ethical decision making processes; 4) apply material learned in this course in order to analyze and propose solutions to legal and ethical problems. ...
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...CONTEMPORARY AUDITING REAL ISSUES & CASES MICHAEL C. KNAPP SEVENTH EDITION MAKE IT YOURS! SELECT JUST THE CASES YOU NEED Through Cengage Learning’s Make It Yours, you can — simply, quickly, and affordably — create a quality auditing text that is tailored to your course. • Pick your coverage and only pay for the cases you use. • Add cases from a prior edition of Knapp’s Contemporary Auditing. • Add your course materials and assignments. • Pick your own unique cover design. We recognize that not every program covers the same cases and topics in your auditing course. Chris Knapp wrote his case book for people to use either as a core e book or as a supplement to an existing book. If you would like to use a custom auditing case book or supplement the South-Western accounting book you are currently using, simply check the cases you want to include, indicate if there are other course materials you would like to add, and click submit. A Cengage Learning representative will contact you to review and confirm your order. G E T S T A R T E D Visit www.custom.cengage.com/makeityours/knapp7e to make your selections and provide details on anything else you would like to include. Prefer to use pen and paper? No problem. Fill out questions 1-4 and fax this form to 1.800.270.3310. A Custom Solutions editor will contact you within 2-3 business days to discuss the options you have selected. 1. Which of the following cases would you like to include? Section...
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...2006 24 INTERNATIONAL MELGES CLASS RULES Authority*: International Sailing Federation * The International Sailing Federation (ISAF) is not a National Authority (NA) INTERNATIONAL MELGES 24 CLASS RULES 2004 The Melges 24 Class was designed in 1992 by Reichel and Pugh and was adopted as an International class in 1997. SECTION A - FUNDAMENTAL RULES. A.1. TYPE OF CLASS RULES. A1.1. The Melges 24 is a closed class. The intention of these rules is to ensure the boats are as identical as possible in construction, hull shape, weight, weight distribution, equipment, rigging and sail plan. It is impossible to foresee every conceivable innovation which may be thought of in the future and to mention every suggestion that has been ruled illegal in the past. When considering anything in connection with the boat or its sails or equipment which is not within established practice in the Melges 24 Class or involves the use of a material not previously used or accepted by the class or is not clearly covered by the class rules, plans or specification, you must assume that it is illegal, and must obtain a ruling from the Class Technical Committee before attempting it. A.2. ABBREVIATIONS. A.2.1. ISAF. MNA. ISAF Member National Authority. ICA. International Melges 24 Class Association. NCA. National Class Association. ERS. The Equipment Rules of Sailing. RRS. The Racing Rules of Sailing. A.3. AUTHORITY. A.3.1. The international authority of the class is the ISAF which shall co-operate...
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...segregated into three learning levels: Basic, Intermediate, and Challenge. All problems are fully annotated so that students and instructors can readily identify particular types. Answers to selected end-of-chapter material appear in Appendix C. See Chapter 6, page 191; Chapter 9, page 305. New! What’s on the Web? These end-of-chapter activities show students how to use and learn from the vast amount of financial resources available on the Internet. See examples in Chapter 1, page 22; Chapter 4, page 126. New! S&P Market Insight Problems Most chapters include two or three new end-of-chapter problems that require the use of the Educational Version of Market Insight, Standard & Poor’s powerful and well- known Compustat® database. These problems provide an easy, online way for students to incorporate current, real-world data into their learning. See examples in Chapter 3, page 92; Chapter 4, page 125. xv Basic (continued ) Intermediate (Questions 19–20) Challenge (Questions 21–23) c. If you apply the NPV criterion, which investment will you choose? Why? d. If you apply the IRR criterion, which investment will you choose? Why? e. If you apply the profitability index criterion, which investment will you choose? Why? f. Based on your answers in (a) through (e), which project will you finally choose? Why? 18. NPV and Discount Rates An investment has an installed cost of $412,670. The cash flows over the four-year life of the investment are projected to be...
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...Corporate Evaluation of Philip Morris International Study Programme Master of Business Administration (MBA) Module: Assignment: Course Instructor: Financial Management No 1/1 Authors: Student ID Number: 1st Academic Semester 2013 Place, Date Dortmund, 28th February 2014 Corporate Evaluation of Philip Morris International I Executive Summary The task of this assignment was to evaluate a company (if possible, listed) by two different evaluation methods: DCF method and multiplier method. The DCF analysis is divided into two separate evaluations: DCF entity method (WACC) and DCF equity method. In addition to calculating a corresponding theoretical foundation as well as a critical analysis of assessment methods / results was expected. Philip Morris International, as one of the biggest cigarette sellers of the world, is evaluated in this assignment to date of 31st December 2012. During evaluation by multiplier method the multipliers “price-earnings-ratio” and “market capitalization / EBITDA” were chosen and as peer companies British American Tobacco p.l.c., Imperial Tobacco Group p.l.c. and Japan Tobacco Inc. were used. The result of Philip Morris International evaluation by multiplier method is a value between $111 billion and $160 billion. The theoretical analysis of the different evaluation methodologies indicated that an evaluation by multiplier method can only give a rough guidance of the real corporate value. The evaluation by DCF method result...
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...PINOY INTERNET: PHILIPPINES CASE STUDY March 2002 INTERNATIONAL TELECOMMUNICATION UNION GENEVA, SWITZERLAND This report has been written by Michael Minges, Esperanza Magpantay, Lucy Firth and Tim Kelly of the International Telecommunication Union (ITU). The report is based on field research carried out between 1 5 October 2001 as well as articles and publications sourced in the document. The National Telecommunications Commission provided incalculable support; without their assistance, this report would not have been possible. Equally, the report would not have been possible without the cooperation of the many from the Filipino public and private ICT sector who offered their time to the reports authors. The kind hospitality of Philippine Electronics and Telecommunications Federation (PETEF) is also acknowledged. We would also like to thank N. Santiago of Globe and A. Bengzon, Undersecretary for Communications, for their insightful comments. The report is one of a series of case studies examining the Internet in South East Asia carried out in 2001. Additional information is available on the ITUs Internet Case Study web page at http://www.itu.int/ITU-D/ict/cs/. The report may not necessarily reflect the opinions of the ITU, its members or the government of the Republic of the Philippines. The title refers to the Filipino (Tagalog) word Pinoy meaning Filipinos by Heart. The SMS message appearing on the mobile phone screen (Kmusta txt k nman) is also in Tagalog and means...
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...A CONTEMPORARY AUDITING REAL ISSUES AND CASES Seventh Edition Michael C. Knapp University of Oklahoma ; \ 1% SOUTH-WESTERN CENGAGE Learning- Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States CONTENTS SECTION 1 Comprehensive Cases 1 Case 1.1 Enron Corporation 3 Arthur Edward Andersen established a simple motto that he required his subordinates and clients to invoke: "Think straight, talk straight." For decades, that motto sewed Arthur Andersen & Co. well. Unfortunately, the firm's association with one client, Enron Corporation, abruptly ended Andersen's long and proud history in the public accounting profession. K Y TOPICS: history of the public accounting profession in the United States, scope of E professional services provided to audit clients, auditor independence, and retention of audit workpapers. ; Case 1.2 Just for FEET, Inc. 23 In the fall of 1999, just a few months after reporting a record profit for fiscal 1998, Just for Feet collapsed and filed for bankruptcy. Subsequent investigations by law enforcement authorities revealed a massive accounting fraud that had grossly misrepresented the company's reported operating results. Key features of the fraud were improper accounting for "vendor allowances" and intentional understatements of the company's inventory valuation allowance. K Y TOPICS: applying analytical procedures, identifying inherent risk and control risk E factors, need for auditors to monitor...
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...quality products and services to exceed our clients’ satisfaction. We constantly achieve to reward them with superior experience and value for their money. Brief Historyof the Company and its Businesses: The company J. King & Sons Trading was started in 1950’s by family patriarch Jesus King. Beginning with a textile store called the King’s Remnants up to the 1960’s. In 1972 it was incorporated to J. King & Sons Company, where it ventures into real estate development. To date, the company business has diversified into: * Real Estate Leasing * Drive-In Hotel Operations * Hotel Operations * Health and Leisure * Real Estate Development * Laundry Operations Real Estate Leasing: J. King & Sons Company Inc. began to venture into the leasing of warehouses and commercials and residential spaces in 1970’s. It is now leasing over 200 warehouses in key areas of Cebu, Manila and Davao. Drive-In Hotels: In the mid-1990’s the company began focusing on the idea of a per day rental basis for its apartments to boost its real estate leasing business. Thus, the leading Drive-In hotel brand Prince Court Group of Hotels was established. In thirteen years, the Prince Court brand has expanded to 5 branches with properties in Manila, Davao and three in Cebu City. The collection of Prince Court Hotels and suites provides both leisure and business travelers with comfort and a value for money. Hotel Operations: Late 1990’s J. King &...
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...• Brief history about the company that you select (to be approved by the Instructor) • Planning and budgeting concerns of the company • The company’s financial ratios and an industry comparison of the ratios • Main products of the company • Financial strategy and/or overall strategy of the company (SWOT analysis) • Future prospects of the company based on your own opinion or relevant research such as Value line or other financial periodicals • Current Stock price or a plotting of the stock price • Do you recommend this company as a buy, sell, or hold type of stock • Concluding thoughts, add additional research about the company • What you learned from the project • References (Cite all references in your paper using APA format) • Appendix (Include things you feel are relevant to your analysis) Introduction: Hertz, the largest car rental company in the US, has had its share of financial problems. This has resulted in massive layoffs. Some investors became concerned when Hertz was placed on the Audit Integrity list of American Companies without any doubt to go bankrupt. Hertz filed a suit against the research company but subsequently dropped it. Like many of the largest airlines and other travel firms, Hertz suffers from being in a business in which it has to satisfy millions of customers during an economic downturn. Hertz makes the Glassdoor list of “worst companies to work for.” Hertz was also on the primary list...
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...printing. Please address any queries to: pricesandmarkets@rmit.edu.au Copyright Martin C. Byford (2012). This version compiled on Thursday 6th December, 2012. Contents Using This Volume 1 Introduction to Demand and Supply 1.1 Quiz . . . . . . . . . . . . . . . . . . 1.2 Group Exercise . . . . . . . . . . . . 1.3 Homework Questions . . . . . . . . . 1.4 Homework Solutions . . . . . . . . . 2 Elasticity 2.1 Quiz . . . . . . . . . 2.2 Group Exercise . . . 2.3 Homework Questions 2.4 Homework Solutions iii 1 1 3 4 5 9 9 11 12 13 15 15 17 18 19 25 25 27 28 29 33 33 35 36 37 39 39 41 42 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Applications of Demand and Supply 3.1 Quiz . . . . . . . . . . . . . . . . . . 3.2 Group Exercise . . . . . . . . . . . . 3.3 Homework Questions . . . . . . . . . 3.4 Homework Solutions . . . . . . . . . 4 International Trade 4.1 Quiz . . . . . . . . . 4.2 Group Exercise . . . 4.3 Homework Questions 4.4 Homework Solutions 5 Market Failure...
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...PROJECT MANAGEMENT Launching the First Hamleys Toy Shop In Vietnam Table of Content 1. EXECUTIVE SUMMARY 1 2. PROJECT PURPOSE/JUSTIFICATION 1 2.1. Business need/Case 1 2.2. Business objectives 1 3. PROJECT DESCRIPTION 1 3.1. Project objectives and success criteria 1 3.2. Constraint 2 3.3. Assumptions 2 3.4. Preliminary Scope Statement 2 4. RISK 3 4.1. Risk Assessment Form 3 4.2. Risk Assessment Matrix 4 5. PROJECT DELIVERABLES 4 6. PROJECT APPROVAL REQUIREMENTS 4 7. SUMMARY MILESTONE SCHEDULE 5 8. WORK BREAKDOWN STRUCTURE 7 9. COST BREAKDOWN STRUCTURE 8 10. PROJECT MANAGER 9 11. AUTHORIZATION 9 12. REFERENCES 10 13. APPENDIX 10 1. EXECUTIVE SUMMARY Hamleys is the finest toy shop known and trusted all over the world. Since its establishment in 1970, it has developed the wide chain of shops in many countries. To access more customers and to expand to new potential market in Asia, Hamleys Toy has planned to launch this brand in Vietnam market in 2015. This project is to handle preparation process to set up new store and organize the launching event of this brand in Vietnam 2. PROJECT PURPOSE/JUSTIFICATION 3.1. Business need/Case The major purpose of this project management is to prepare to set up the first Hamleys Toy shop and to organize the launching event in Vietnam. Even one of the most rapid developing countries in Asia with high GDP and the increase of income in middle-income population, Vietnam have still underdeveloped...
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...UNIVERSITI UTARA MALAYSIA COLLEGE OF BUSINESS ______________________________________________________________________________ COURSE CODE : BKAF3083 COURSE : ACCOUNTING THEORY AND PRACTICE PRE-REQUISITE : BKAF3073 FINANCIAL ACCOUNTING AND REPORTING IV |Lecturer |Group |Room |Ext. |e-mail | |DR. DHIAA SHAMKI |C & F |3.07 |3740 |dhiaashamki@uum.edu.my | 1.0 SYNOPSIS This course is an advanced level course focusing on financial accounting theory; and as such, it differs from other accounting courses learnt previously. It is designed to further enhance students’ understanding of the concepts and issues in accounting theory and practices. This course involves the study of the practical and theoretical issues involved in the development, implementation and changes in accounting theories and regulatory framework. As this course will be seminal-like, this course will provide students with some generic skills required in the accounting profession such as team working, interaction, leadership, follower-ship, critical and creative thinking skills, decision making skills, analytical skills, communication skills as well as professional demeanor. 2.0 OBJECTIVES Upon completion of this course, students are expected: 2.1 to understand...
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...2013 IEEE International Multi-Disciplinary Conference on Cognitive Methods in Situation Awareness and Decision Support (CogSIMA), San Diego User assistance by situational, task- and model-based process information filtering in interactive, semi-automated human-automation systems Marcel Langer and Dirk S¨ ffker o Chair of Dynamics and Control University of Duisburg-Essen Duisburg, Germany Email: {marcel.langer; soeffker}@uni-due.de Abstract operators representing (human or technical) actions. Tasks are described by defining final situations that need to be reached and process information are fused to a situation vector representing the actual state of the entire system. Suitable information is identified by comparison of differences in future situations and used for the detection of valuable information with respect to the defined (sub)task. The hierarchical task analysis [4] of a semi-automated molding process using No-Bake-Technique is additional discussed as an illustrative application example that is completely mapped into the SOM-framework. Furthermore, the results of a user study of selected functionality of the developed process guiding and supervision assistance system are presented. Nowadays, the integration of users into technical systems becomes necessary due to reasons of automation concepts that are not capable of completely integrating process knowledge and manufacturing skills for full automation of technical processes. In such interactive, semi-automated systems human...
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...ISSN 1913-0341 [Print] ISSN 1913-035X [Online] www.cscanada.net www.cscanada.org Management Science and Engineering Vol. 7, No. 2, 2013, pp. 94-103 DOI:10.3968/j.mse.1913035X20130702.Z001 A Strategic Analysis of Apple Computer Inc. & Recommendations for the Future Direction TAN Jinjin[a],* [a] “Think Different” (continuous innovation spirit), direct sale business model, customer-focused services and Apple brand power. With “Think Different” spirit, Apple innovates and upgrades its products inexhaustibly. As a successful imitation, Apple sells the products directly to customers over the web, by phone, and Apple stores in an endless stream. Implementing the customer-focused services and “Switcher” campaign, the population of Apple World and even People’s Republic of Mac (Feng, 2009) is proliferating day after day. Apple is not only an illustrious innovator and inventor, but also a successful imitator and strategist. School of Foreign Language, Shandong International University, Jinan, China. * Corresponding author. Received 11 April 2013; accepted 23 May 2013 Abstract Apple® today announced financial results for its fiscal 2012 fourth quarter ended September 28, 2012. For the quarter, the Company posted a net profit of US$45 million or US$0.13 per share. These results compare to a net profit of US$66 million, or US$0.19 per diluted share, in the year-ago quarter (Bryan Chaffin, 2012). Apple is ranked number six among the main computer...
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...Introduction…………………………………………………………………………..…… 3 Experimental Data From the M.S.U.F.C.U ATM Network………………………..… 3 Experimental Data Analysis of Revenue…………..………………………………..… 4 Experimental Data Analysis of Costs….…………...………………………………..… 5 Experimental Analysis of Distance versus Profitability ……………………………... 5 Experimental Analysis of Surcharges….……………..……………………………..… 6 Recommendations……………………………………………………………………..… 8 Future Work……………………………………………...……………………………..… 8 References………………………………………………………………………………... 9 Appendix A. ATM Specifications and SCC Pricing.………………………………..… 10 Appendix B. ATM Specifications and NYCE Pricing…………………………..…….. 11 Appendix C. ATM Revenue………..…...…………………………………...……..…… 12 Appendix D. ATM Revenue, Costs, and Profit……………………………………..… 13 Appendix E. Summary of Surcharge Results.….…………………………………..… 15 Appendix F. Jersey Giant...
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