...ACT 4000 Week 2 Materials TABLE OF CONTENTS Learning Objectives..................................................................................................... 2 Basic Accounting Concepts ....................................................................................... 3 Cash versus Accrual Accounting................................................................................7 Qualitative Characteristics of Accounting Information ...........................................9 Valuations on the Balance Sheet ................................................................................11 Effects of Transactions on Financial Statements ......................................................13 Activity #1 ....................................................................................................................19 Activity #2 ....................................................................................................................20 Activity #3 ....................................................................................................................21 Activity #4 ....................................................................................................................22 Activity #5 ....................................................................................................................23 Activity #6 ....................................................................................................................24...
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...Strategic Management Journal Strat. Mgmt. J., 23: 707–725 (2002) Published online 1 May 2002 in Wiley InterScience (www.interscience.wiley.com). DOI: 10.1002/smj.249 DO FORMAL CONTRACTS AND RELATIONAL GOVERNANCE FUNCTION AS SUBSTITUTES OR COMPLEMENTS? LAURA POPPO1 * and TODD ZENGER2 1 2 Pamplin College of Business, Virginia Tech, Blacksburg, Virginia, U.S.A. John M. Olin School of Business, Washington University, St Louis, Missouri, U.S.A. Relational exchange arrangements supported by trust are commonly viewed as substitutes for complex contracts in interorganizational exchanges. Many argue that formal contracts actually undermine trust and thereby encourage the opportunistic behavior they are designed to discourage. In this paper, we develop and test an alternative perspective: that formal contracts and relational governance function as complements. Using data from a sample of information service exchanges, we find empirical support for this proposition of complementarity. Managers appear to couple their increasingly customized contracts with high levels of relational governance (and vice versa). Moreover, this interdependence underlies their ability to generate improvements in exchange performance. Our results concerning the determinants of these governance choices show their distinct origins, which further augments their complementarity in practice. Copyright 2002 John Wiley & Sons, Ltd. Transaction cost economics (TCE) has emerged as a common framework for understanding...
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...Transforming Lives Communities The Nation …One Student at a Time Disclaimer Academic programmes, requirements, courses, tuition, and fee schedules listed in this catalogue are subject to change at any time at the discretion of the Management and Board of Trustees of the College of Science, Technology and Applied Arts of Trinidad and Tobago (COSTAATT). The COSTAATT Catalogue is the authoritative source for information on the College’s policies, programmes and services. Programme information in this catalogue is effective from September 2010. Students who commenced studies at the College prior to this date, are to be guided by programme requirements as stipulated by the relevant department. Updates on the schedule of classes and changes in academic policies, degree requirements, fees, new course offerings, and other information will be issued by the Office of the Registrar. Students are advised to consult with their departmental academic advisors at least once per semester, regarding their course of study. The policies, rules and regulations of the College are informed by the laws of the Republic of Trinidad and Tobago. iii Table of Contents PG 9 PG 9 PG 10 PG 11 PG 11 PG 12 PG 12 PG 13 PG 14 PG 14 PG 14 PG 14 PG 15 PG 17 PG 18 PG 20 PG 20 PG 20 PG 21 PG 22 PG 22 PG 22 PG 23 PG 23 PG 23 PG 23 PG 24 PG 24 PG 24 PG 24 PG 25 PG 25 PG 25 PG 26 PG 26 PG 26 PG 26 PG 26 PG 26 PG 27 PG 27 PG 27 PG 27 PG 27 PG 27 PG 28 PG 28 PG 28 PG 28 PG 28 PG 33 PG 37 Vision Mission President’s...
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...Instructions for the FAP: Field Application Project Handbook Professor Katherine Klein MGMT 621/653 June 2012 This document is a resource for you to use as you plan and carry out your team’s Field Application Project for this class. As described in detail below, you and your team will gather data within an organizational unit, diagnose the challenges the unit is facing, and prescribe action steps the unit can take to overcome these challenges and realize new opportunities. The process of carrying out the FAP is both challenging and rewarding. You will gain valuable knowledge and experience as you work with your team, gather and analyze data to gain an understanding of the roots of the unit’s management dynamics and tensions, and propose a course of action to enhance the unit’s effectiveness. Each year, the FAP reports and presentations are incisive, constructive, and fascinating. I look forward to talking with you about your FAP over the course of the semester and to reading about and hearing your team’s FAP findings and recommendations. CONTENTS 1. Introduction to the Field Application Project 2. Timetable / Project Requirements 3. Choosing a Site 4. Gaining Access 5. Working in Your Study Group 6. General Principles and Guidelines for Data Collection 7. Strengths and Weaknesses of Different Data-Gathering Approaches a. Archival Data b. Interviews c. “Shadowing” Job Incumbents ...
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...18 Learn the discipline, pursue the art, and contribute ideas at www.architecturejournal.net input for better outcomes Green Computing Environmentally Sustainable Infrastructure Design Green Maturity Model for Virtualization Application Patterns for Green IT Architecture Journal Profile: Udi Dahan Profiling Energy Usage for Efficient Consumption Project Genome: Wireless Sensor Network for Data Center Cooling Green IT in Practice: SQL Server Consolidation in Microsoft IT Contents Foreword by Diego Dagum 1 18 Environmentally Sustainable Infrastructure Design by Lewis Curtis A comprehensive understanding of environmental sustainability needs for IT infrastructure system design. 2 Green Maturity Model for Virtualization by Kevin Francis and Peter Richardson The authors present a study on the maturity of virtualization practices and offer a sustainability roadmap for organizations planning a green agenda. 9 Application Patterns for Green IT by Dan Rogers and Ulrich Homann A complete analysis on power-efficient applications design, considering tools that help the architect achieve scalability without deriving in energy waste. 16 Architecture Journal Profile: Udi Dahan For this issue’s interview, we catch up with Udi Dahan, noted expert on SOA and .NET development, and four-time Microsoft MVP. 22 Profiling Energy Usage for Efficient Consumption by Rajesh Chheda, Dan Shookowsky, Steve Stefanovich, and Joe Toscano This article suggests...
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...18 Learn the discipline, pursue the art, and contribute ideas at www.architecturejournal.net input for better outcomes Green Computing Environmentally Sustainable Infrastructure Design Green Maturity Model for Virtualization Application Patterns for Green IT Architecture Journal Profile: Udi Dahan Profiling Energy Usage for Efficient Consumption Project Genome: Wireless Sensor Network for Data Center Cooling Green IT in Practice: SQL Server Consolidation in Microsoft IT Contents Foreword by Diego Dagum 1 18 Environmentally Sustainable Infrastructure Design by Lewis Curtis A comprehensive understanding of environmental sustainability needs for IT infrastructure system design. 2 Green Maturity Model for Virtualization by Kevin Francis and Peter Richardson The authors present a study on the maturity of virtualization practices and offer a sustainability roadmap for organizations planning a green agenda. 9 Application Patterns for Green IT by Dan Rogers and Ulrich Homann A complete analysis on power-efficient applications design, considering tools that help the architect achieve scalability without deriving in energy waste. 16 Architecture Journal Profile: Udi Dahan For this issue’s interview, we catch up with Udi Dahan, noted expert on SOA and .NET development, and four-time Microsoft MVP. 22 Profiling Energy Usage for Efficient Consumption by Rajesh Chheda, Dan Shookowsky, Steve Stefanovich, and Joe Toscano This article suggests...
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...Index : Technical Specification Sections Finalised by SRS Commiittee for Restructured APDRP under 11th Plan Page-1 Section – G1 :: General Technical requirements Sl. No. Title Page No. / Section No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Introduction Intent of specification Scope of work Other Services and Items Specific Exclusions Utility’s Current IT Infrastructure Arrangement by the Contractor Software tools Warranty, operational guarantee and system reliability with ‘on-site’ support Annual Maintenance Contract Price Loading for Evaluation of Bids Payment terms Project synopsis Bid Schedule Basic reference drawings Spares Time schedule Implementation schedule Quality assurance plan Qualifying requirements 2 of G1 2 of G1 4 of G1 19 of G1 23 of G1 23of G1 23of G1 24 of G1 24 of G1 26 of G1 26 of G1 27 of G1 27 of G1 27 of G1 27 of G1 27 of G1 28 of G1 28 of G1 28 of G1 29 of G1 Page-2 Section – G2 :: Technical specification requirements for Application Packages Sl. No. Title Page No. / Section No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Part-A – Essentially Required by most Utilities for setting up an IT backbone for collection of baseline data, Energy Accounting / Auditing and establishment of Customer care centers Introduction System Functionality Module : Meter Data Acquisition Module : Energy Audit Module : New Connection Module : Disconnection & Dismantling Module : GIS based customer Indexing and asset mapping Module...
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...Gujarat Technological University MBA Semester - IV Syllabus for MBA Programme effective from the Academic Year 2009-10 onwards The course curriculum and syllabus for MBA of Gujarat Technological University are devised considering the norms of AICTE/UGC. While preparing the syllabus, the syllabi of different national level universities/institutions have been taken into account. This syllabus has endeavoured to strike a balance between theory and practice and classic and contemporary concepts. The MBA programme of Gujarat Technological University (GTU) will be conducted on a semester basis with four semesters spread over two academic years. The duration of each semester will be around 15 weeks. In each semester there will be seven courses/subjects. In the first year all the 14 courses are compulsory. In the second year there will be three types of courses, namely, compulsory, electives and sectorial specialisation. The MBA programme will have four electives, namely, Marketing, Finance, Human Resource and Information Systems. A student can choose any one of the four electives. There will be five sectorial specialization areas, namely, Retail, Pharmaceutical and Healthcare, Rural and Cooperatives, Public Systems and Policy, and Banking and Insurance. A candidate has to opt for one of the sectorial areas. In each semester of the second year there will be three compulsory courses, three electives and one sectorial course, thus making a total of six compulsory courses, six elective...
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...Comprehensive Business Process Review and Audit Final Report Prepared for Vermont Electric Cooperative, Inc. December 24, 2007 Proprietary & Confidential This document includes information that is proprietary and confidential to Stone & Webster Management Consultants, Inc. (Stone & Webster Consultants) and shall not be disclosed outside the Recipient’s organization. This document shall not be duplicated, used, or disclosed – in whole or in part – for any purpose other than evaluation of this document by the Recipient. This restriction does not limit the Recipient’s right to use information contained in this document, if it is obtained from another source without restriction. The information subject to this restriction is contained in pages of this document marked “Proprietary & Confidential”. This document shall be returned to Stone & Webster Consultants upon its request. Mr. David Hallquist CEO Vermont Electric Cooperative, Inc. 42 Wescom Road Johnson, Vermont 05656-9717 Subject: Final Report of the Comprehensive Business Process Review and Audit (BPRA) Efforts December 24, 2007 Dear Mr. Hallquist: Stone & Webster Management Consultants, Inc. (Stone & Webster Consultants) is pleased to submit our team’s report resulting from our efforts to provide a Comprehensive Business Process Review and Audit (BPRA) to the Vermont Electric Cooperative, Inc. (VEC). We have incorporated those comments that we felt were appropriate in this final version of the report...
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...Cases from Management Accounting Practice Volume 15 edited by Wayne Bremser Villanova University Jim Mackey California State University Sacramento The American Accounting Association (Management Accounting Section) Institute of Management Accountants (Committee on Academic Relations) Published by Institute of Management Accountants 10 Paragon Drive, Montvale, NJ 07645-1760 Claire Barth, editor and compositor Copyright © 2000 by Institute of Management Accountants. All rights reserved. IMA publication number 00355 ISBN 0-86641-291-3 Preface T he cases in this volume were presented at the Management Accounting Section of the American Accounting Association’s 2000 annual meeting in Mesa, Arizona. The cases describe the implementation and application of management accounting innovations to systems designed to support the maintenance and creation of value in the modern enterprise. Each of the cases presents an application of management accounting techniques to support change management. Starting with an excellent review of the strategic management of new product lines by Mercedes Benz, Tom Albright contributes an interesting and insightful picture of how target costs need to consider both current and strategic value issues. Mercedes’ use of a target cost index to integrate cost and strategic value is particularly interesting. The next three cases focus on the implementation and use of the balanced scorecard and performance measures to influence...
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...College of Computer Training (CCT) Assignment Cover Page Module Title: Assignment Title: Lecturer Name: Student Name: Student No.: Assignment Due Date: Academic Year: Year 1 Year 2 Year 3 DECLARATION [pic] Business Strategy Assignment 1-4 Lecturer Name：Charlie Dayman Student Name: XIANG XIANG LIN, CHEN CHEN HE CLEBER ALMEIDA, NAMIR EL MULHIM Student Number: 2012855, 2012979, 2012939, 2012840 17th December, 2013 Table of Contents 1. Introduction---------------------------------------------------------------------------------5 2. Task 1-----------------------------------------------------------------------------------------5 2.1 explain the meaning of strategy, strategic contexts and the terminology associated with business strategy----------------------------------------------------5 2.2 outline and comment on the issues involved in strategic planning----------8 2.3 explain different planning techniques---------------------------------------------9 3. Task 2----------------------------------------------------------------------------------------16 3.1 producing an ‘organizational audit’ for an organization of Apaches Pizza & Lam Take Away-------------------------------------------------------------------16 3.2 carrying out an ‘environmental audit’ for Apaches Pizza & Lam Take Away-------------------------------------------------------------------------------------18...
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...Management Fall 2009 Non-financial risk assessment in mergers, acquisitions and investments Identifying sources of business risk in the ICT industry Bachelors thesis Erik Allenstr¨m, 1984-11-26 o Fredrik Njurell, 1984-01-30 ¨ Tutor: Osten Ohlsson January 14, 2010 Abstract The number of company mergers and acquisition activities has increased dramatically the last two decades. The reasons for conducting these activities are many and the uncertainties of their results are high. To reduce the uncertainties when making an investment, merger or acquisition it is vital to do a thorough assessment of the risks involved with the activity. This thesis focuses on a specific part of this risk assessment, namely the non-financial risks. Mergers and acquisitions are done in almost all industries around the world and the reasons for and benefits of these activities can vary between industries. We have chosen to investigate the risk assessment of non-financial risks in the Information and Communication Technology (ICT) industry. The thesis aims at investigating what business characteristics, for companies in the ICT industry, that give rise to non-financial risks that must be assessed when doing investments, mergers or acquisitions. Further on we present a risk pattern that points out what business characteristics that are the most important when conducting a risk assessment of non-financial risks on companies in the ICT industry. From a literature study we find evidence that ten different...
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...Federal Trade Commission DEBORAH PLATT MAJORAS ORSON SWINDLE THOMAS B. LEARY PAMELA JONES HARBOUR JON LEIBOWITZ Maryanne Kane Charles H. Schneider Susan A. Creighton Lydia B. Parnes Luke Froeb William Blumenthal Anna H. Davis Nancy Ness Judy Maureen K. Ohlhausen Donald S. Clark Chairman Commissioner Commissioner Commissioner Commissioner Chief of Staff Executive Director Director, Bureau of Competition Director, Bureau of Consumer Protection Director, Bureau of Economics General Counsel Director, Office of Congressional Relations Director, Office of Public Affairs Director, Office of Policy Planning Secretary of the Commission Report Drafters and Contributors Louis Silvia, Assistant Director, Bureau of Economics David Meyer, Bureau of Economics Sarah M. Mathias, Office of General Counsel Policy Studies Michael S. Wroblewski, Assistant General Counsel Policy Studies Phillip L. Broyles, Assistant Director, Bureau of Competition J. Elizabeth Callison, Bureau of Economics Jeffrey Fischer , Bureau of Economics Nicolas J. Franczyk, Bureau of Competition Daniel E. Gaynor, Bureau of Economics Geary A. Gessler, Bureau of Economics James F. Mongoven, Bureau of Competition John H. Seesel, Associate General Counsel for Energy Christopher T. Taylor, Bureau of Economics Michael G. Vita, Assistant Director, Bureau of Economics Anthony G. Alcorn, Bureau of Economics Sarah Croake, Bureau of Competition Madeleine McChesney, Bureau of Economics Guru Raj, Bureau of Competition Natalie Shonka...
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...Introduction to Supply Chain Management Technologies Second Edition Introduction to Supply Chain Management Technologies Second Edition David Frederick Ross CRC Press Taylor & Francis Group 6000 Broken Sound Parkway NW, Suite 300 Boca Raton, FL 33487-2742 © 2011 by Taylor and Francis Group, LLC CRC Press is an imprint of Taylor & Francis Group, an Informa business No claim to original U.S. Government works Printed in the United States of America on acid-free paper 10 9 8 7 6 5 4 3 2 1 International Standard Book Number-13: 978-1-4398-3753-5 (Ebook-PDF) This book contains information obtained from authentic and highly regarded sources. Reasonable efforts have been made to publish reliable data and information, but the author and publisher cannot assume responsibility for the validity of all materials or the consequences of their use. The authors and publishers have attempted to trace the copyright holders of all material reproduced in this publication and apologize to copyright holders if permission to publish in this form has not been obtained. If any copyright material has not been acknowledged please write and let us know so we may rectify in any future reprint. Except as permitted under U.S. Copyright Law, no part of this book may be reprinted, reproduced, transmitted, or utilized in any form by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying, microfilming, and recording, or in any information storage or retrieval...
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...hgdsthyjuyktuikthgfhfghnyukmkmyuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuunnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuKrispy Kreme is an international chain of doughnut stores that was founded by VernonRudolph in 1937 in Winston-Salem, North Carolina, United States. The parent company isKrispy Kreme Doughnuts, Inc. (NYSE: KKD), which is based in Winston-Salem.While selling assorted types of doughnuts, Krispy Kremes signature item is a glazed doughnutthat is traditionally served warm.Products are sold in Krispy Kreme stores, grocery stores, convenience stores, gas stations, Wal-Mart and Target stores in the United States. Internationally, Loblaws supermarkets and Petro-Canada gas stations in Canada along with BP Service Stations and BP Travel Centres inAustralia carry Krispy Kreme. In the United Kingdom Tesco supermarkets, Tesco Extra andmost service stations carry Krispy Kreme products.The companys growth was steady prior to its initial public offering but profits have decreased inrecent quarters. However, new branches have opened in downtown Philadelphia and otherlocations.HistoryKrispy Kremes founder Vernon Rudolph and his uncle purchased Joseph LeBeoufs donut shopon Broad Street in Paducah, Kentucky along with a secret recipe for yeast-raised doughnuts in1933 acquired from a Buffalo, New York businessman. Rudolph began selling the yeastdoughnuts in Paducah and delivered them on his bicycle...
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