...Session 3: Basic Cost Terms and Concepts Article: Earnings management through real activities manipulation, Sugata Roychowdhury (2006) The research paper “Earnings management through real activities manipulation” by Sugata Roychowdhury analyses evidence on real activities manipulation in corporate earnings management to meet operational targets. Roychowdhury presents “abnormal real activities” in operations management by examine cash flows from operation (CFO), production costs and discretionary expenses. My paper will focus on how the evidence of real activities manipulation presented in the research paper is related to the concepts of opportunity and period costs. To identify how accounting and operational decision making is related to opportunity costs in earnings management, I oppose present period cost to future period costs in my paper. As accrual accounting is based on the revenue recognition principle manipulating real activities during the present year is often used to influence short-run earnings targets to avoid annual losses without realizing the opportunity costs of a decrease in long-run firm value. Managers engage in accrual manipulation by reason of attaching high values to abnormal accruals in their evaluation of opportunity costs. Short-term activities, i.e. altering financial reports to meet annual analyst forecasts, earn higher recognition than long-term upcoming costs by misleading stakeholders or influence contractual outcomes. Graham et al.’s survey...
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...skills, concepts and principles specializing in hospitality training. It involves the study and application of practical and managerial knowledge and functions such as hotel and restaurant operations, culinary arts, food service, hospitality education and research that are essential in preparing the students to become adept future restaurateurs and hoteliers. In the broadest sense, information refers to both the hardware and software that are used to store, retrieve, and manipulate information. At the lowest level people have the servers with an operating system. Installed on these servers are things like database and web serving software. The servers are connected to each other and to users via network infrastructure. And the users accessing these servers have their own hardware, operating system, and software tools. Many companies now have IT departments for managing the computers, networks, and other technical areas of their businesses. IT jobs include computer programming, network administration, computer engineering, Web development, technical support, and many other related occupations. Since we live in the "information age," information technology has become a part of our everyday lives. [continues] This is a research project, which I can help locate...
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... Essay Writing Guide Essay Writing Help Essay Writing Tips Example Essays Example of Research Papers General Writing Help Lab Reports Main category Plagiarism Research Paper Help Sample Book Reviews Sample Essays Sample Research Papers Term Paper Help Recent Posts Research Paper on Poor Organizational Communication Article Review Essay College Admission Essay Example University Application Essay Research Paper on Crowd Management Plan Archives October 2011 September 2011 August 2011 July 2011 June 2011 May 2011 April 2011 March 2011 February 2011 January 2011 December 2010 November 2010 October 2010 September 2010 August 2010 July 2010 June 2010 May 2010 April 2010 March 2010 February 2010 January 2010 December 2009 November 2009 October 2009 September 2009 August 2009 July 2009 June 2009 May 2009 April 2009 March 2009 February 2009 January 2009 December 2008 November 2008 October 2008 September 2008 August 2008 July 2008 June 2008 May 2008 April 2008 March 2008 February 2008 January 2008 December 2007 Our services: Custom Paper Writing:...
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...Terms Comparison Paper Health Care Economics/HCS 552 November 18, 2013 Professor Alex Kadrie Terms Comparison Paper Economics is defined as a social science that examines how resources, particularly scarce resources are produced, distributed, and consumed. Health economics is a field of study that applies the principle of economics to the study of health care (Dewar, 2007). Economic understandings are essential to any discussion of health care policy or expenditure. Economics is divided into two categories macroeconomics and microeconomics. Macroeconomics focusses as the economy as a whole, where microeconomics focuses on exchanges, and decisions made between entities. Health care economics falls under microeconomics, focusing on exchanges between physicians, hospitals, insurance companies, and patients. Economics and health care economics use similar terminology, but with different meanings. Some of these terms include resources, opportunity costs, and technology. Resources A resource is a product needed to accomplish an activity, or a means to achieve a desired outcome (Business dictionary, 2013). Resources in health care include medical supplies, medical staff, and capital inputs. Medical supplies entail items like patient gowns, medications, syringes, and bandages. Medical staff consists of physicians, nurses, administrative staff, technicians, and support staff. Areas that fall under capital input include hospitals, other health...
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...margin goods, and greater product diversification. Horizontal expansion—currently through the Iata project—presents Araco with the opportunity to become the world’s leading producer of pulp. Although the market for pulp (as a commodity) has experienced some volatility, there are no indications that it is a market in decline; on the contrary, it has sustained growth over the past three years, with pulp shipments increasing by 4%, 4.3%, and 3.9% in 2002, 2003, and 2004, respectively. Araco itself has witnessed growth in demand for its pulp products: sales volumes have increased by more than 25% since 1998, while annual sales revenue growth was $81 million—representing a 13% increase—in 2003. Furthermore, market prices for bleached pulp, which consistently accounts for at least 75% of Araco’s pulp sales, have been on an upward trend since 2001, increasing from $402 to $470 per metric ton. Araco has moreover maintained tight control of its inventories, demonstrating that it has not yet faced pressure to sell its pulp at unfavorable market prices. Given the stability of the pulp market, Araco is likely to benefit substantially by expanding its production capacity for pulp. The Iata project shall allow Araco to keep pace with increasing demand for paper, which is primarily derived from pulp. As greater consumption forces production of paper to increase worldwide, demand for pulp shall inevitably rise as well. As a result, by expanding its capacity for pulp production, Araco...
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...Hypothesis/Research Questions LITERATURE REVIEW AND THEORETICAL CONSIDERATIONS................... METHODOLOGY/RESEARCH DESIGN * Scope and Limitations …………………………………………………………….. * Procedures * Data Sources * Budget....................................................................................................................... * Instruments * Budget ……………………………………………………………………………... Results and Discussion ……………………………………………………………………. * SWOT Audit ………………………………………………………………………. * SWOT Matrix …………………………………………………………………….. Recommendations ………………………………………………………………………… Summary and Conclusion References Appendices Abstract Extensive importation of foreign products continues to cripple the Jamaican economy. The country imports just about everything as such this limits the amount of foreign exchange that could contribute effectively to the country’s development. The importation of paper is an area of concern which we believe must receive careful attention and must be seriously addressed. Paper is a resource that is utilized daily in many operations if not all and this precious resource has to be imported from other countries while the resources available in the country which could be adequately utilized in producing this heavily used commodity are being wasted. The parish of St. Thomas is indeed a parish that possess a vast amount of coconut husks and hibiscus leaves which could be used to create paper which will...
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...Trends in manufacturing to 2020 A foresighting discussion paper Future Manufacturing Industry Innovation Council i Date: 30 September 2011 For more information, or to comment on the paper, please contact: Manager Future Manufacturing Department of Innovation, Industry, Science and Research GPO Box 9839 Canberra ACT 2601 Phone: (02) 6213 6000 Facsimile: (02) 6213 7000 Email: Futuremanufacturing@innovation.gov.au ii Future Manufacturing Council discussion paper: Trends in manufacturing to 2020 Table of Contents Executive summary ....................................................................................................................................1 Background.................................................................................................................................................2 Future Manufacturing Council................................................................................................................2 Defining manufacturing...........................................................................................................................2 Profile of Australian manufacturing........................................................................................................4 Trends to 2020 ... and beyond: Issues and opportunities for Australian manufacturing...................12 Terms of trade driving value and volatility of the Australian dollar and structural changes in the economy – an upside...
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...independent entities but part of a multi company, multi country global network of organizations and corporations. The rapid development in technology in both the manufacturing as well as the information sectors has increased the cost pressure and demand from customers [1]. Information technology (IT) has become a matter of serious concern for managements today. With developments in telecommunications there is an increasing trend for information systems to span boundaries between countries, organizations and the relatively separate components of large, geographically dispersed corporations. Traditional production – distribution schemes have been drastically changed over the years. The emergence of low-cost communications and information processing has made it possible for companies to revolutionize the way they operate internally, especially in distributing information throughout their organization on new and existing products, production and shipping schedules, engineering and technical requirements, and costs of manufacturing and distribution [2]. Despite the acknowledged importance of the use of IT in supply chain management (SCM), the number of studies assessing the use of IT in the supply chain context is limited. A study conducted by Forrester Research indicates that U.S. manufacturers are increasingly dependent on the benefits brought about by IT to: improve supply chain agility, reduce cycle time, achieve higher efficiency and deliver products to customers in a timely manner...
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...uniqueness that will separate consumers shopping experiences of other local boutiques and department stores. I would also like to display a variety of men shirts, ties, socks, and belts. I also want tap into the international market. Paris, France is the capital of fashion dating back to the eighteenth century (Stratford, 2013). I like European styles and want to be more diverse and give customers a better selection of fashion locally. My research began with the cost of the tax licenses and total cost of ownership. The research will include the cost of operations and total labor cost for the number of employees needed to run the store. How much money it will take to operate for six months. I like the European styles and want to offer a more diverse business and give customers a better selection of fashion. The plan is to research of the cost of ownership from how much the license cost. How much money it will take to operate for six months. Who and where suppliers or importers are willing to do business with my company. Oversea business research will allow me to present exclusive pieces, business that is not seen locally. This boutique will also allow local jewelers to display their creations to my counters. These selections will add flare and flavor to the company. I have a long-term goal to work with local and offshore designers to place their newly...
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...The Emerald Research Register for this journal is available at www.emeraldinsight.com/researchregister The current issue and full text archive of this journal is available at www.emeraldinsight.com/0265-1335.htm International e-marketing: opportunities and issues Jagdish N. Sheth Goizueta Business School, Emory University, Atlanta, Georgia, USA, and E-marketing: opportunities and issues 611 Received October 2004 Revised June 2005 Accepted July 2005 Arun Sharma School of Business, University of Miami, Coral Gables, Florida, USA Abstract Purpose – E-marketing is growing at a dramatic pace and is significantly impacting customer and business market behaviors. As a result, most firms have started developing e-marketing strategies for the web. However, the evolution and strategic direction of e-marketing strategies in international environments has not been discussed and is the focus of this paper. Design/methodology/approach – In this paper, the authors examine two issues based on extant literature and our previous research in this area. The authors discuss e-marketing in an international context and develop a framework that will allow researchers and managers to understand the impact of country level effects on e-marketing strategies. The paper proposes that the evolution of e-marketing strategies is based on the countries infrastructure and marketing institutional development. Findings – It is found that international e-marketing strategies are fundamentally changing...
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...Abstract The purpose of this paper is talk about a company that is based in the U.S. but conducts business in other countries. It will contain information about the company’s activities in the countries. There will be information about the economics concepts and how the concepts can solve the problems and opportunities. The paper will identify the economic and political policies that affect the company. There will be information on how technology is used. Lastly, there will be a discussion on globalization and how it impacts the company. The International Economy In 1849 two cousins Charles Pfizer and Charles Erhart both from Germany, decided to start a fine-chemicals business, named Charles Pfizer & Company. This company went from making a palatable form of santonin to citric acid and became the top producer in the chemical business. In the 1950’s Pfizer creates an International Division. In effort to make this international expansion work Pfizer makes sure his team is will prepared with the history of the countries, the proper contacts with the government and learning the language. Pfizer went from being a building filled with two cousins dream to an international successful, pharmaceutical, agricultural, and chemical company. ("A pioneering spirit," nd.) For the purpose of this assignment, I will chose leading pharmaceuticals company Pfizer that operates in numerous countries across the world. The company has R&D labs as well as manufacturing...
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...A Custom Research Project Statement of Work for NetSuite October 24, 2012 Statement of Confidentiality The enclosed information is submitted to NetSuite for the purpose of evaluating the SMB Group, its products and its services. The information included in or with this document, in its entirety, is considered both confidential and proprietary and may not be copied or disclosed to any third party, without the prior written consent of the SMB Group. The content of this proposal supersedes that of any previous proposal. This proposal is valid for thirty (30) days from the proposal date above. SMB Group, Inc. ( www.smb-gr.com ) | 17 Lancaster Rd. Northborough, MA 01532 | (508)410-3562 (P) October 24, 2012 Vishrut Parikh Director, Product Marketing NetSuite 2955 Campus Drive, Suite 100 San Mateo, CA 94403-2511 Dear Vishrut, Thank you for the opportunity to submit a proposal for a whitepaper about the TCO of Cloud/SaaS Delivered Integrated Business Application Suite vs. On-premise Solutions for SMB and Mid-Market Enterprises. This paper will highlight the total cost of ownership of NetSuite’s integrated cloud business application suite vs. comparable on-premise based ERP applications. We realize that you have many choices when selecting a research and consulting partner. The SMB Group is committed to providing real value and unsurpassed satisfaction in both our working relationship and in the services we provide to you. We hope this proposal meets your expectations...
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...TAGCB | USA TODAY: Innovation in an Evolving Industry | | Dalia Al Asali Kamal Odeh Q1) What Opportunities in the marketing environment did Gannett seize in launching USA Today? How did the company learn about and respond to the opportunities? Answer these same questions for USATODAY.COM Through Research they found out that all competitors target the intellectual elites therefore USA today should target the achievement oriented men and men of professional and managerial positions which are the middle America young well educated who are on the move about current events. Also due to experiment to choose the format of the paper through a prototype delivered to 5000 expert in that field they knew which preferred layout to choose form, and also from another research to choose the content of the paper which from the results they established that the paper consisted of 4 sections: News, Money, Life and sports. Also from the two trends that Neuharth was going to take advantage of that is going on among the reading public, an increasingly shorter attention span and a generation nurtured on television a growing hunger for more information but readers faced the problem where there is too much information out there with so little time to absorb all of it, he made his paper laid out for easy access and quick comprehension by time-pressed readers. Q2) how has a continuous strategy of marketing innovation proved successful for USA Today and USAToday.com? Do you believe that USA...
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...MMPBL/500 September 27, 2010 Maria Marin, PhD. Problem Solution: Global Communications Global Communications has historically been a formidable force in the telecommunications industry. Recent changes have cause severe economic hardships. The leadership team is tasked with identifying the source of these challenges, developing new ways to conduct the same business, reducing the costs associated with conducting business, and attempting to maintain the business relationship that has developed with the union and employees through the years. There are no guaranteed successes and no assurance that all those affected will be pleased with the decisions. Global Communications, however, is committed to realizing the best return in the quickest timeframe and providing customers with the latest technology at the most economical prices. Global Communications is committed to retaining the best possible relationship with its employees and for those who will no longer remain with the company offering services to make the transition as smooth as possible. Situation Analysis Issue and Opportunity Identification The telecommunications industry is changing drastically and without major changes fast, the company as it is known will no longer exist. Increased competition and service packages available to customers at reduced prices means all areas of the business have to be re-evaluated and best practices of all areas must be incorporated. Reviewing stock prices that at peak sold...
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...Competitive Advantage Paper Name University of Phoenix MGT/498 Strategic Management Instructor Date Competitive Advantage Paper Riordan Manufacturing Incorporated engages in plastic injection molding with operations both in the United States and China. As an industry leader, Riordan is in the process of identifying strategic factors in the internal and external environment. The goal is to develop long-range plans to manage resources as well as the opportunities and threats present in the environment. Emerging markets of Asia, some in South America, and in Europe expects to bring in demand for more products. These markets deeply affected by lifestyle changes ushered in by the new age of multimedia, economic growth, industrialization, and growth of personal income will power the expected growth for plastics and other consumer products. Competitive Advantages and Strategies Riordan is a company with business across the globe. Similar to companies like McDonald’s and The Gap, Riordan receives a great deal of pressure to maintain technological perks to the customer, treat the employees well, and support efforts to enforce the protection of the environment. As a global company, special interest groups sometimes have a louder voice than the public; these groups will request, almost demand, the support of the business within the community. For Riordan to remain competitive the company has been very supportive of special interest groups to...
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