...Seligram, Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would you treat the new machine as a separate cost center or as a part of the main test room? Bridgeton Industries: Automotive Component & Fabrication Plant 1. The official overhead allocation rate used in the 1987 model year strategy study at the Automotive Component and Fabrication Plant (ACF) was 435% of direct labor cost. Calculate the overhead allocation rate using the 1987 model year budget. Why do you get different numbers? 2. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? 3. Consider two products in the same product line: Product 1 Product 2 Expected Selling Price $62 $54 Standard Material Cost 16 27 Standard Labor Cost 6 3 Calculate the expected gross margins as a percentage of selling price on each product based on the 1988 and 1990 model year budgets, assuming selling price remains constant and material/labor costs do not...
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...Bloomberg Businessweek Magazine Is Wal-Mart Too Powerful? Posted on October 05, 2003 http://www.businessweek.com/stories/2003-10-05/is-wal-mart-too-powerful In business, there is big, and there is Wal-Mart. With $245 billion in revenues in 2002, Wal-Mart Stores (WMT ) Inc. is the world's largest company. It is three times the size of the No. 2 retailer, France's Carrefour. Every week, 138 million shoppers visit Wal-Mart's 4,750 stores; last year, 82% of American households made at least one purchase at Wal-Mart. "There's nothing like Wal-Mart," says Ira Kalish, global director of Deloitte Research. "They are so much bigger than any retailer has ever been that it's not possible to compare." At Wal-Mart, "everyday low prices" is more than a slogan; it is the fundamental tenet of a cult masquerading as a company. Over the years, Wal-Mart has relentlessly wrung tens of billions of dollars in cost efficiencies out of the retail supply chain, passing the larger part of the savings along to shoppers as bargain prices. New England Consulting estimates that Wal-Mart saved its U.S. customers $20 billion last year alone. Factor in the price cuts other retailers must make to compete, and the total annual savings approach $100 billion. It's no wonder that economists refer to a broad "Wal-Mart effect" that has suppressed inflation and rippled productivity gains through the economy year after year. However, Wal-Mart's seemingly simple and virtuous business model is fraught with complications...
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...Harvard Business School Publishing Case Map for Horngren, Foster & Datar: Cost Accounting: A Managerial Emphasis, 10th Edition (Prentice Hall) This map was prepared by an experienced editor at HBS Publishing, not by a teaching professor. Faculty at Harvard Business School were not involved in analyzing the textbook or selecting the cases and articles. Every case map provides only a partial list of relevant items from HBS Publishing. To explore alternatives, or for more information on the cases listed below, visit: www.hbsp.harvard.edu/educators Case Title Institution, HBSP Product Number, Length, Teaching Note Geographical and Industry Setting, Company Size, Time Frame Abstract, Key Subjects PART ONE: COST ACCOUNTING FUNDAMENTALS Chapter 1: The Accountant’s Role in the Organization Chapter 2: An Introduction to Cost Terms and Purposes Carver HBSP United States, Consulting Co. #199006 consulting, 10,000 7p employees, 1994 Daniel Dobbins Distillery, Inc. HBSP #189065 7p TN #189172 Tennessee, liquor distillery, 1988 The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. A distiller increases whiskey production and income declines because of accounting...
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...The evolution of Mass Retail Trading in Italy Caterina Continia,n, Caterina Romanoa, Gabriele Scozzafavaa, Fabio Boncinellia, Leonardo Casinia a Dipartimento di Gestione dei Sistemi Agrari, Alimentari e Forestali, Università degli Studi di Firenze, P.le delle Cascine, 18, 50144 Firenze, Italy Received 9 September 2015; received in revised form 20 November 2015; accepted 5 December 2015 Available online 11 December 2015 Abstract The recent economic crisis has brought considerable changes also to food consumption: on one hand, many products have recorded consistent absolute declines in demand, while on the other hand, we have witnessed preferences shift towards low-cost foods or, in any event, foods of lower quality standards. In order to study these phenomena and, especially, the strategies firms adopt to confront them, the wine sector constitutes a particularly interesting focus due to its wide supply range and the elevated reactivity to price and income of demand. Our paper intends to take a close look at wine consumptions, focusing on the sales made on the Mass Retail Trading (MRT) channel from 2009 to 2013, and to conduct a thorough analysis of the performances of the single products, in view of pointing out the sector's overall trend, as well as the principal typologies of wine, in terms of their sales results in that period. Applying Latent Class Regression has permitted us to identify six explicative models of performances, demonstrating the effect on sales of the structural...
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...simple conditions, regularly helping his father after school. Having seen the laborious life required for a farmer, Rosso aspired to do something different from his parents and in 1970 began studying industrial Textile Manufacturing at the Marconi Technical Institute in Padua. There, he produced, at the age of 15, his first self-designed garment, a pair of low-waist bell-bottomed jeans using his mother's Singer sewing machine. He kept experimenting with different jeans models and would give each pair to friends or sell them at school for about 3500 lire[1] (equivalent of 1,80 Euro in current prices).[5] In 1973 he began studying Economics at the University of Venice, where in addition to helping his father on the farm, he also financed his studies by working as a mechanic and as a carpenter. Diesel[edit] Beginnings of Diesel[edit] Diesel logo Rosso dropped out of the University of Venice in 1975 and began to work as a Production Manager at Moltex, a local clothing manufacturer that produced trousers for various Italian clothing labels. Moltex' parent company, the Genius Group, was run by Adriano Goldschmied who would eventually become Rosso's mentor and future business partner. During Rosso's first two years at Moltex the company grew rapidly. In 1978, after Rosso had managed to increase the company's production beyond what Goldschmied actually considered possible, Rosso wanted to leave the company in order to start a new business on his own. However, Goldschmied convinced Rosso...
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...Europe’s journal on infectious disease epidemiolog y, prevention and control Special edition: Chikungunya and Zika virus October 2014 Featuring • Spread of chikungunya from the Caribbean to mainland Central and South America: a greater risk of spillover in Europe? • Aspects of Zika virus transmission • Cases of chikungunya virus infection in travellers returning to Spain from Haiti or Dominican Republic, April-June 2014 www.eurosurveillance.org Editorial team Editorial advisors Based at the European Centre for Disease Prevention and Control (ECDC), 171 83 Stockholm, Sweden Albania: Alban Ylli, Tirana Telephone number Belgium: Sophie Quoilin, Brussels +46 (0)8 58 60 11 38 E-mail eurosurveillance@ecdc.europa.eu Editor-in-chief Ines Steffens Austria: Reinhild Strauss, Vienna Belgium: Koen De Schrijver, Antwerp Bosnia and Herzogovina: Nina Rodić Vukmir, Banja Luka Bulgaria: Mira Kojouharova, Sofia Croatia: Sanja Musić Milanović, Zagreb Cyprus: to be nominated Czech Republic: Bohumir Križ, Prague Denmark: Peter Henrik Andersen, Copenhagen Senior editor Estonia: Kuulo Kutsar, Tallinn Kathrin Hagmaier Finland: Outi Lyytikäinen, Helsinki Scientific editors Karen Wilson Williamina Wilson France: Judith Benrekassa, Paris Germany: Jamela Seedat, Berlin Greece: Rengina Vorou, Athens Hungary: Ágnes Csohán, Budapest Assistant editors Iceland: Haraldur Briem, Reykjavik Alina Buzdugan Ireland: Lelia Thornton...
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...Learning with Cases INTRODUCTION The case study method of teaching used in management education is quite different from most of the methods of teaching used at the school and undergraduate course levels. Unlike traditional lecture-based teaching where student participation in the classroom is minimal, the case method is an active learning method, which requires participation and involvement from the student in the classroom. For students who have been exposed only to the traditional teaching methods, this calls for a major change in their approach to learning. This introduction is intended to provide students with some basic information about the case method, and guidelines about what they must do to gain the maximum benefit from the method. We begin by taking a brief look at what case studies are, and how they are used in the classroom. Then we discuss what the student needs to do to prepare for a class, and what she can expect during the case discussion. We also explain how student performance is evaluated in a case study based course. Finally, we describe the benefits a student of management can expect to gain through the use of the case method. WHAT IS A CASE STUDY? There is no universally accepted definition for a case study, and the case method means different things to different people. Consequently, all case studies are not structured similarly, and variations abound in terms of style, structure and approach. Case material ranges from small caselets (a few paragraphs...
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...TRABAJAR JUNTOS Acción colectiva, bienes comunes y múltiples métodos en la práctica Traducción, Lili Buj con la colaboración de Leticia Merino. Revisión técnica, Sofya Dolutskaya, Leticia Merino y Arturo Lara. Amy R. Poteete, Marco A. Janssen, Elinor Ostrom Trabajar Juntos Acción colectiva, bienes comunes y múltiples métodos en la práctica Primera edicion en inglés, 2010 Working Together: Collective Action, the Commons, and Multiple Methods in Practice de Amy R. Poteete, Marco A. Janssen, Elinor Ostrom Princeton University Press HD1289 .P75 2012 Poteete, Amy R. Trabajar juntos: acción colectiva, bienes comunes y múltiples métodos en la práctica / Amy R. Poteete, Marco A. Janssen, Elinor Ostrom; traducción Lili Buj Niles con la colaboración de Leticia Merino. --México: UNAM, CEIICH, CRIM, FCPS, FE, IIEc, IIS, PUMA; IASC, CIDE, Colsan, CONABIO, CCMSS, FCE, UAM, 2012. Incluye referencias bibliográficas 572 p.; Ilustraciones, graficas y cuadros Traducción de: Working Together: Collective Action, the Commons, and Multiple Methods in Practice. ISBN 978-607-02-3577-1 1. Recursos naturales comunes – Administración – Metodología. 2. Organización y métodos. I. Janssen, Marco A. II. Ostrom, Elinor. III. Buj Niles, Lili. IV. Merino, Leticia. V. Titulo. Este libro fue sometido a un proceso de dictaminación por académicos externos al Instituto, de acuerdo con las normas establecidas por el Consejo Editorial de las Colecciones de Libros del Instituto de Investigaciones Sociales...
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...62118 0/nm 1/n1 2/nm 3/nm 4/nm 5/nm 6/nm 7/nm 8/nm 9/nm 1990s 0th/pt 1st/p 1th/tc 2nd/p 2th/tc 3rd/p 3th/tc 4th/pt 5th/pt 6th/pt 7th/pt 8th/pt 9th/pt 0s/pt a A AA AAA Aachen/M aardvark/SM Aaren/M Aarhus/M Aarika/M Aaron/M AB aback abacus/SM abaft Abagael/M Abagail/M abalone/SM abandoner/M abandon/LGDRS abandonment/SM abase/LGDSR abasement/S abaser/M abashed/UY abashment/MS abash/SDLG abate/DSRLG abated/U abatement/MS abater/M abattoir/SM Abba/M Abbe/M abbé/S abbess/SM Abbey/M abbey/MS Abbie/M Abbi/M Abbot/M abbot/MS Abbott/M abbr abbrev abbreviated/UA abbreviates/A abbreviate/XDSNG abbreviating/A abbreviation/M Abbye/M Abby/M ABC/M Abdel/M abdicate/NGDSX abdication/M abdomen/SM abdominal/YS abduct/DGS abduction/SM abductor/SM Abdul/M ab/DY abeam Abelard/M Abel/M Abelson/M Abe/M Aberdeen/M Abernathy/M aberrant/YS aberrational aberration/SM abet/S abetted abetting abettor/SM Abeu/M abeyance/MS abeyant Abey/M abhorred abhorrence/MS abhorrent/Y abhorrer/M abhorring abhor/S abidance/MS abide/JGSR abider/M abiding/Y Abidjan/M Abie/M Abigael/M Abigail/M Abigale/M Abilene/M ability/IMES abjection/MS abjectness/SM abject/SGPDY abjuration/SM abjuratory abjurer/M abjure/ZGSRD ablate/VGNSDX ablation/M ablative/SY ablaze abler/E ables/E ablest able/U abloom ablution/MS Ab/M ABM/S abnegate/NGSDX abnegation/M Abner/M abnormality/SM abnormal/SY aboard ...
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