...Capital Structure Since Competition wants to expand into Canada, it is essential that a capital structure be in place to ensure adequate funding for the expansion and future stability for the business. With all capital financing there are risks. Bonds put the onus on the company to ensure dividends and, at 9%, if projections are not met it could have a severe negative impact on shareholder earnings. Likewise, if moderate projections are met than issuing shares to cover the cost of expansion will have an adverse effect on dividends due to ‘watering’ down the profits among a larger number of shares. Recommendation The structure that I would recommend is to raise the $600,000 is 50% preferred stock issued (with 5% dividend interest and $50 par) and 50% common stock. The reason for this allows stability to the company and maximizes their earnings per share based on the low and moderate estimates provided. For instance, if the low is hit (approx. $75,000) then the earnings per share for investors is $.032 per share, only very slightly ($.001) than offering 20% bonds paying 9% and 80% common stock. If the entire amount is issues in bonds that pay 9% shareholders are put at a serious disadvantage if the company hits the low estimate ($.016 vs $.032 earnings per share or exactly half). Likewise, if the amount of sales is at the moderate level ($109,000) then the earnings per share is $.052 versus $.051 for the and $.042 for issuance of all bonds. The issue that I have with the 60% of...
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...Acknowledgements 3. Introduction (include reason for paper and choice of company) MODULE TWO – External Environment Analysis 1. Definition of Industry (include overview) 2. Analysis of Present Task Environment 3. Analysis of Potential Changes in the Macroenvironment 4. Threats and Opportunities Basis: 1. Effect of potential changes on the macroenvironment on the barriers and determinants of the task environment. 2. The effect on the forces of the task environment. 3. The conclusion on whether the potential change on the macro is a threat or opportunity. Note: The potential changes in the macroenvironment that will cause a change in the in the task environment will be a threat or an opportunity to the industry. 5. Industry and competitive analysis. 6.1 Strategic map 6.2 Market Definition 6.3 Market Size 6. Broader Societal Expectations 6.1 Corporate Social Responsibility MODULE THREE – Analysis of Internal Environment 1. Overview of the company 2. Financial Analysis 2.1 Financial Ratios 3. Value Chain Analysis 4. Strengths and Weaknesses 4.1 Describe the Strengths and weaknesses 4.2 State the basis for each strength and weakness. Basis is from Financial and Value Chain Analysis 5. Personal values MODULE FOUR – Strategic Plan 1. Vision (include mission) 2. Objectives – Financial, Social and Strategic Basis: Vision Note: Objectives must be SMART 3. Evaluation of Present...
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...Simulation MBA Capstone Tasks: Best Practices If you are in the MBA Capstone course, you can see the light at the end of the tunnel. These best practices are designed to help make the stretch of your educational journey as smooth as possible. A mindset of excellence Your MBA Capstone tasks should reflect your highest quality work; your current state of excellence. The standards are high for the capstone tasks. Doing just enough to get by or good enough will result in re-work and re-submissions. The best practice is to strive for excellence. Read for understanding Read the course of study, task instructions, and task rubrics. Seek clarification on any points that might be subject to multiple interpretations. Do not assume; know. The best practice is to be prepared by reading for understanding. Capsim Simulation The designation of MBA indicates the ability to lead and manage both vertically and horizontally across an organization. It is the ability to maximize organizational success by understanding the organization as a system of integrated and interdependent parts. Successful completion of assessments in your MBA courses signals that you know the theories and competencies; the simulation is an opportunity to demonstrate and apply your skills. The best practices are listed below. 1. Read the Team Member Guide; understand your role and the roles of other team members. 2. Complete the Capsim pre-work. 3. Understand the simulation is challenging, time intensive...
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...Financial Reporting and Analysis DE5G 35 Assessment Exemplar for Higher National Unit DE5G 35: Financial Reporting and Analysis 1st edition: May 2004 Price: £20.00 Publication code: CB 1989 Published by the Scottish Qualifications Authority, Hanover House, 24 Douglas Street, Glasgow, G2 7NQ, and Ironmills Road, Dalkeith, Midlothian, EH22 1LE The information in this publication may be reproduced to support SQA qualifications. If it is reproduced, SQA should be clearly acknowledged as the source. If it is to be used for any other purpose, then written permission must be obtained from the Support Materials Development Officer at SQA. It must not be reproduced for trade or commercial purposes. © Scottish Qualifications Authority 2004 DE5G 35: Financial Reporting and Analysis Contents 1 2 3 Introduction How to generate evidence Assessment exemplar Scottish Qualifications Authority Assessment Exemplars for Higher National Units DE5G 35: Financial Reporting and Analysis 1 Introduction This pack must be used in conjunction with a copy of the Unit specification which details the standard of performance expected of the candidate. A copy of the Unit specification can be obtained from SQA. This pack supplements the assessment guidelines and support notes of the Unit specification. It aims to provide an example of assessment that is valid, reliable and practicable. The assessment task(s) detailed in this pack correspond to the assessment guidelines outlined...
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...financing as a prerequisite before selecting the proper financing sources. In this assignment, several advantages and disadvantages are discussed for different financing methods, cost of finance, financial planning and information and many other issues that help to gain a proper knowledge about the financing in organization. Different books and journals have been used to prepare the assignment. Contents Introduction 3 Requirement 1 3 Task 1.1 : Business needs finance and available sources of finance to a business 3 Equity financing 4 Debt Financing 4 Lease Financing 4 Task 1.2 : Accessing and comparing the implication of the different sources of finance 4 Implication of equity financing 4 Implication of debt financing 4 Implication of lease financing 5 Task 1.3: evaluation of the appropriate sources of finance for the above mention businesses. 5 M1: Critically evaluate each available sources of finance to that particular firm. Evaluation should include the pros and cons, and legal aspects of each source. (Merit M1). 5 Case study 1: An engineering firm 5 Equity financing for this firm 5 Debt financing 5 Lease financing 5 Case study 2: Individual financing 5 Equity financing for this firm 5 Debt financing 6 Lease financing 6 Case study 3: Large plc. 6 Equity financing for this firm 6 Debt financing 6 Lease financing 6 Case study 4: Local Do It yourself firm 6 Equity financing for this firm 6 Debt financing for this firm...
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...governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting practices, the Malaysian Government has experienced local reform aimed at escalating transparency, streamlining accountability and improving overall financial management in line with international standards and practices. The purpose of this study is to evaluate the impact of computer-based accounting systems (CBASs) on the effectiveness of performing accounting tasks by Malaysian public sector agencies (PSAs). This study focuses on the impact of performancebased outcomes at three levels: individual task, accounting-related task, and organisational level performance. With regard to accounting-related task performance outcomes, this study aims to analyse the impact of CBASs on the typical processes, which are related to budgeting, financial reporting, auditing and financial controlling. This study also seeks to investigate the influence of driving factors comprising management support and organisational resources and capabilities on the...
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...Contemporary Research Vol. 3 No. 5; May 2013 Development of a Water Management Decision Model for Limpopo Province of South AfricaBased on Congruence between Sector Challenge and Service Organization Capacity Khathutshelo A. Tshikolomoa Azwihangwisi E. Nesamvunia Sue Walkerb Aldo Stroebela Izak Groenewalda a Centre for Sustainable Agriculture University of the Free State Bloemfontein, 9300 South Africa. b Department of Soil Crop and Climate Sciences University of the Free State Bloemfontein, 9300 South Africa. Abstract The study highlightedchallenges affecting the water sector in Limpopo Province, identified water service organisations (WSOs), assessedthe degree of congruence between the challenges and capacities of WSOs, and finally proposeda water management decision model for the area. Water challenges were (a) scarce resource availability and inadequate storage, (b) some dam never filling up, (c) poor resource knowledge of water managers, (d) lack of stakeholder participation in resource decision making, and (e) poor allocations to rural communities. The main WSOs were Department of Water Affairs-DWA (congruence rating=2.00) and water service authorities (WSAs), namely: Mopani District Municipality-MDM (congruence rating=2.15), Vhembe District Municipality-VDM (2.15) and Polokwane Local Municipality-PLM (2.15). The degree of congruence was high (2.75) between challenges and strategies, moderate (2.45) between strategies and tasks and low between allocation...
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...OM 3080 Test 1 MATT BURTON SECTION 004 1. | Efficiency means doing the right things to create the most value for the company. True False | 2. | Effectiveness means doing the right things to create the most value for the company. True False | 3. | A doctor completes a surgical procedure on a patient without error. The patient dies anyway. In operations management terms, we could refer to this doctor as being efficient but not effective. True False | 4. | An operations and supply chain strategy must be integrated with the organization's corporate strategy. True False | 5. | One of the competitive dimensions that form the competitive position of a company when planning its strategies is cost. True False | 6. | One of the competitive dimensions that form the competitive position of a company when planning its strategies is delivery speed. True False | | Various financial data for SunPath Manufacturing for 2012 and 2013 follow. What is the percentage change in the energy partial productivity measure between 2012 and 2013? A. | -9.22% | B. | 2.33% | C. | -0.53% | D. | 2.88% | E. | 22.2% | | . | i | What is the percentage change in the labor partial productivity measure between 2012 and 2013? A. | -9.22 | B. | | 2.33 | C. | -0.53 | D. | 2.88 | | | | | What is the percentage change in the multifactor labor and raw materials productivity measure between...
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...actions would be taken to avoid a loss for the 2014 fiscal year, and set a 5% net profit margin target to be met, within three years, as a corporate goal. This target was approved by both the Board members and the federal ministers, to whom they report. The following alternatives were identified for consideration: 1. Invest in renovations in order to proceed with the Bitumen Shipping Project. 2. Divest the Cruise Ship Terminal. 3. Operate a Passenger Ferry. Additionally, the following minor alternatives were identified: 1. Allow a local entrepreneur to build a reception centre in the cruise ship terminal and pay a royalty of 8% of revenue to CLPA. 2. Build a fitness facility in order to reduce sick time. As Kyle Wast, CMA, prepare a report for CLPA’s executive team advising them on the opportunities discussed and addressing any other organizational issues and concerns requiring their attention. Include details of your analysis, support for your recommendations, an action plan to implement those recommendations, and a financial forecast. In undertaking this task, you will need to take into consideration your background knowledge of the organization and industry as well as the additional information provided herein. CICA and CMA Canada joined together January 1, 2013, to create CPA Canada as the national organization to support unification of the Canadian accounting...
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...• Assignment #1 • Task 1 — Review client communication 7 marks • Task 2 — Determine materiality and perform preliminary Analysis 9 • Task 3 — Assess inherent risk. 6 • Task 4 — Gain an understanding of the client's internal control environment and assess control risk. 4 24 marks 2 BC 2 – Assignment #2 • Task 5 — Design and perform tests of controls and dual-purpose tests. 10 marks 3 1 BC 2-Assignment #3 • Task 6 — Perform audit of cash and investments. 6 marks • Task 7 — Perform audit of accounts receivable. 10 » 16 marks 4 BC 2 – Assignment #4 • Task 8 — Perform audit of inventory. • 7 marks • Task 9 — Perform audit of accounts payable. 6 13 marks 5 BC 2 – Assignment #5 • Task 10 — Complete the audit. 35 marks Total: 100 marks 6 2 BC2- Introduction Public Practice Audit Case Contains: • Part 1 Client Background • Part 2 W/P Preparation. • Part 3 Student tasks. • Part 4 Working papers (ie. W/P) • Part 5 Permanent File • Part 6 Client documents • Part 7 Blank W/Ps’ 7 BC2 Topics in Audio Tapes: • Welcome to BC2- Public Practice Audit Case! • Introduction • Student tasks (#1 to #10) • FAQ from students • Disposition sheet and Deficiency List • Handouts • Lecturer’s ideas for success! 8 BC2 Introduction: • How long does BC2 take to do? • Computer requirements: - Windows 7, Windows Vista - CaseWare (CGA version) - Internet access, Explorer 8 9 3 BC2 Student Tasks • Task 1: Review client acceptance...
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...Business HNBS 102: Managing Financial Resources and Decisions Student Name Assessor Date issued 29/09/2015 Internal Verifier MUHAMAMD SAJID Task 1 / Task 2 F Khan Task 3 / Task 4 Week 8 Week 14 Assignment title Learning Outcome Corporate finance in decision making Assessment In this assignment you will have the opportunity to Criteria present evidence that shows you are able to: Task no LO1 Understand the sources of finance available to a Business 1.1 identify the sources of finance available to a business 1 1.2 assess the implications of the different sources 1 1.3 1 2.1 evaluate appropriate sources of finance for a business project analyse the costs of different sources of finance 2.2 explain the importance of financial planning 2 2.3 2 2.4 assess the information needs of different decision makers explain the impact of finance on the financial statements 3.1 analyse budgets and make appropriate decisions 3 3.2 explain the calculation of unit costs and make pricing 3 3.3 assess the viability of a project using investment appraisal techniques 3 4.1 discuss the main financial statements 4 4.2 compare appropriate formats of financial statements for different types of business 4 4.3 interpret financial statements using appropriate ratios and comparisons, both internal and external. 4 LO2 Understand the implications of finance as a resource within a business LO3 Be able to make financial decisions based on financial information LO4 Be able...
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...MGNT910 2016: Assessment 3 – Take home exam paper further details The organisation choices and some general instructions 1. The two case organisations you can choose from to undertake a detailed strategic analysis and develop a comprehensive report are: (a) TBA or (b) TBA PICK ONE OF THESE AND COMPLETE THE ASSESSMENT TASK AS INDICATED IN THE SUBJECT OUTLINE and commensurate with any other details supplied by the Lecturer. 2. A THOROUGH STRATEGIC ANALYSIS is expected and this includes coverage of any of the relevant concepts and themes in the lecture material from week 1 through to and including week 10. Each student needs to demonstrate their understanding of and their ability to relate theories contained within the lecture materials to the case study organisation being investigated. It is also expected that each student provides a financial analysis (which includes ratios of ROIC, ROA, Current Ratio) in accordance with the case study analysis guidelines – this means you will have to look through the financial statements of the Annual report for the firm and draw on the appropriate information contained therein. Having identified/calculated relevant financial data and any trends, you need to then also interpret that data and provide an indication of what you consider those results may mean for the company in the immediate and longer term. In sum, you are expected to undertake self-guided research on your selected case organisation (from the two mentioned above), perform the...
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...CIBC Financial Service Representative Outbound Calls Submitted to: Aaron Dresner Submitted by: Amina Ali Alishba Chaudhary 5986222 Khanh Hoai Nguyen 9691839 Yolane Sima 6454046 Monday May 27, 2013 Phase I: Job Analysis MANA 362 Table of Contents CIBC 3 Job Description .............................................................................................................................4 Task ................................................................................................................................................4 Importance Rating.........................................................................................................................6 Dimensions......................................................................................................................................7 KSAs ............................................................................................................................................ 10 References....................................................................................................................................... Appendix CIBC The Canadian Imperial Bank of Commerce commonly known as CIBC is one of Canada’s leading financial institution. Through their three main businesses, retail and business banking, wealth management and wholesale banking, they offer a wide variety of financial products and services to over 11 million individual, small businesses...
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...Group Assignment (Groups of 2 or 3) Assignment Submission date: 3pm AEST 21 September 2014 Submission Method: Hard Copy & Soft Copy Bachelor of Business Trimester 2 2014 Unit: Business Accounting Unit Code: B01ACT105 Student #_________________________________________ Signature_______________________________________ ------------------------------------------------- Assessment item 3: Assignment-Comprehensive Accounting Exercise (Group) ------------------------------------------------- ------------------------------------------------- Objective(s): This addresses Unit Learning Objectives 1, 2 and 3 ------------------------------------------------- ------------------------------------------------- Weighting: 15% ------------------------------------------------- ------------------------------------------------- Due: 22/09/2014 at 3pm AEST ------------------------------------------------- ------------------------------------------------- Task: ------------------------------------------------- ------------------------------------------------- Overview: ------------------------------------------------- This assignment is designed to assess students’ understanding and ability to conduct financial statement analysis as well as report writing using appropriate referencing style. Students are required to read Chapter 15 of the prescribed textbook on Financial statement analysis before attempting this assignment. Students are encouraged...
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...outcome Be able to produce information in appropriate formats for decision making in an organisational context Assessment Criteria 3.1 3.2 3.3 3.4 LO3 In this assessment you will have the opportunity to present evidence that shows you are able to: Produce graphs using spreadsheets and draw valid conclusions based on the information derived Create trend lines in spreadsheet graphs to assist in forecasting for specified business information Prepare a business presentation using suitable software and techniques to disseminate information effectively Produce a formal business report Use appropriate information processing tools Prepare a project plan for an activity and determine the critical path Use financial tools for decision making Task Evidence no. (Page no) 3 3 3 3 4 4 4 LO4 Be able to use softwaregenerated information to make decisions in an organisation 4.1 4.2 4.3 Learner declaration I certify that the work submitted for this assignment is my own and research sources are fully acknowledged. Student signature: Date: In addition to the above PASS criteria, this assignment gives you the opportunity to submit evidence in order to achieve the following MERIT and DISTINCTION grades Grade Descriptor M1 Identify and apply strategies to find appropriate solutions Indicative characteristic/s Contextualisation To achieve grade M1, you need to demonstrate through effectively to create and interpret the collected primary, secondary data and information, use appropriate...
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