...Module 3 – Assignment 5 Practice Case Examination Additional Information (Time Allowed: 4 hours) Notes: i) ii) iii) iv) Candidates must not identify themselves in answering the question. All answers must be written on official answer sheets or in official electronic files. Work done on the question paper or on the Backgrounder will NOT be marked. Included in the examination envelope is a standard supplement consisting of formulae and tables that may be useful for answering the question. Examination materials MUST NOT BE REMOVED from the examination writing centre, except for the Instruction Sheet to Electronic Exam Writers, if applicable. All used and unused answer sheets, working papers, Backgrounder, Additional Information, the supplement and, if applicable, a USB key containing electronic answer files must be sealed in the examination envelope and submitted to the presiding officer before the candidate leaves the examination room. Candidates writing the examination electronically must keep the Instruction Sheet to Electronic Exam Writers, which provides instructions for uploading their responses following the examination. Only the following models of calculators are authorized for use on the Case Examination: 1. Texas Instruments 2. Hewlett Packard 3. Sharp TI BA II Plus (including the professional model) HP 10bII+ (or HP 10bll) EL-738C (or EL-738) v) © 2014 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are...
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...Strategic Issues do we accept the alt? I heard somewhere that this is accepted. If not accepted, then do we lose big time marks? If you get a negative NPV for an alternative, you should not be recommending it becaue at the end of the day, every company, even a non for profit, needs to be profitable to survive. If however you feel that this alternative is in fact very strong and touches on a lot of qualitative point, you may want to revisit your NPV calculation and the various assumptions that you have used - take a look at them and see if they are in fact reasonable assumptions (maybe you were too conservative and can adjust some of the assumptions a bit to allow you to get to an NPV of at least 0). I also have Negative NPV for expansion of Roma and Corral. It will take $6100, 000.00...
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...RIASSUNTO ECONOMIA E GESTIONE DELLE IMPRESE – LIBRO DI TESTO: L’ANALISI STRATEGICA PER LE DECISIONI AZIENDALI R. GRANT EDIZIONE 2011 CAPITOLO 1 IL CONCETTO DI STRATEGIA Diverse definizioni di strategia 1. La strategia è lo strumento usato dagli individui e organizzazioni per raggiungere i propri obiettivi; 2. Si definisce strategia la determinazione delle finalità e degli obiettivi di lungo periodo di un’ impresa e attuazione delle linee di condotta e allocazione delle risorse necessarie alla realizzazione di tali obiettivi. 3. La strategia è il piano complessivo per lo spiegamento di risorse necessarie a conseguire una posizione di vantaggio sulle altre imprese. 4. Strategia competitiva vuol dire differenziarsi. Vuol dire scegliere deliberatamente un diverso insieme di attività per generare un esclusiva combinazione di valore ( M.Porter) L’essenza della strategia, dunque, consiste nell’effettuare scelte. Affinché una strategia sia di successo è necessario: ▪ Obiettivi siano semplici, coerenti e a lungo termine; ▪ Profonda comprensione dell’ambiente competitivo; ▪ Valutazione obiettiva delle risorse; ▪ Implementazione efficace La strategia ha il ruolo di collegare l’impresa (obiettivi e valori, Risorse e competenze, Struttura e sistemi organizzativi) con l’ambiente settoriale (Concorrenti, Clienti, Fornitori) in cui opera. Le scelte strategiche possono essere ridotte a due questioni fondamentali: Dove competere? Come competere...
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...The Roma The Roma or Gypsies are traditionally a nomadic society, and they have no geographical boundaries. Their population in the world is approximately between 8 and 10 million (Pamporov, 2007), and they can be found on nearly every continent. The first mention of Roma or Gypsy is in the fourteenth century Europe, where they are featured both in pictures and writings. By the sixteenth century, they were already shown as a wild and uncontrolled group that made their livelihood by stealing from others. The word Gypsy originates from the notion that this group of travelers came from Egypt, however, their origins hail from India. It is now thought that the first Roma traveled from India. A blood study was undertaken of a group of Roma,...
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...Saludos, en esta ocasión en el foro, hablaré sobre una expresión artística, en este caso, una película titulada el gladiador, es una película histórica basada en los gladiadores. Un gladiador era un combatiente armado que entretenía el público en la Antigua Roma en confrontaciones violentas y mortales contra otros gladiadores, contra animales o contra condenados a muerte. Aunque algunos gladiadores combatían por voluntad propia, la mayoría eran esclavos o condenados, que eran entrenados en condiciones muy duras y estaban socialmente marginados y segregados. ¿Qué expresión artística es? Película, El Gladiador. ¿Quién la realizó? Director: Ridley Scott - Actores principales: Russell Crowe, Joaquin Phoenix, Connie Nielsen, Oliver Reed, Richard Harris, Derek Jacobi, Djimon Hounsou y David Schofield. - Productores: David H. Franzoni, Branko Lustig y Douglas Wick - Guión: David H. Franzoni - Fotografía: John Mathieson - Música: Hans Zimmer y Lisa Gerrard ¿Cuándo se realizó? La película se rodó en tres escenarios principales entre enero y mayo de 1999. Salió al cine en el 2000. ¿Qué tema trata? La película está ambientada en la Roma Imperial, iniciando en el final de la vida del Emperador Marco Aurelio, con su victoria sobre los marcomanos cerca de Vindobona (año 180 d.C.); y muestra a continuación cómo su hijo, Cómodo, se convierte en el nuevo emperador, Cómodo supone el fin del Alto Imperio y la dinastía Flavia, comenzando la...
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...Cultura Griega y Romana Anabel Bonilla Otero HUM/100 University of Phoenix Dr. David Rodriguez 9 de marzo de 2011 Las mujeres han jugado un papel importante en la historia. Ellos han sido responsables de la subida y la caída de las naciones, el mantenimiento de las familias, y han sido el punto focal de la adoración en las religiones antiguas. Avanzando en la historia, los roles de las mujeres han cambiado continuamente. Su condición de matriarcas cambiado las antiguas civilizaciones más avanzadas. Las sociedades patriarcales de la antigua Grecia y Roma ven diferente a las mujeres de algunas sociedades de épocas pasadas. El estudio de la situación económica y política de las mujeres, sus derechos, y sus contribuciones a estas dos sociedades antiguas revela cómo cambiar los puntos de vistas de la historia. En la antigua Grecia y Roma, mucho más de lo que sabemos sobre la vida de la mujer fuera registrado por los hombres. Debido a esto, la vida pública de las mujeres son más entendidas en los aspectos de su vida privada. ¿Las mujeres detestan su papel en la sociedad en secreto, o lo que se deleitan con su capacidad de ser libre de las expectativas que carga los hombres? En la antigua Grecia, las mujeres eran consideradas inferiores a los hombres. Se creía que eran de emociones fuertes, pero las mentes débiles, incapaces de gobernarse a sí mismos. Debido a esto, las mujeres fueron nombrados tutores para protegerlos de sí mismos y proteger a los...
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...The Paper Route The stench was getting unbearable; I couldn’t hide out here any longer, and the bluebottle flies circling around were not making things any better. They seem to particularly like a yellowing nasty looking piece of what looked like a slice of pizza. The garbage bin I was holed up in wasn’t particularly roomy or comfortable what with the peeling green paint and rusted corners. But I hadn’t had the option of choosing to hide out in a five star hotel with room service and air conditioning! I still had no idea how everything had gone so terribly wrong. The day had started so well, the sun bright and shiny, with the usual Saturday morning chores going on our street; lawns being mowed, cars being washed and kids playing around. I had woken up late as I always do on Saturdays, with the sun already up lighting my bedroom. My parents were out, they had a thing and I was all alone in the house. ‘Do the dishes and take out the trash’ was the note that greeted me on the fridge ‘Love, mum’, I looked at the note and carefully scrutinized the intricate handiwork and wondered for the hundredth time how my mum always managed to write in such a way. Breakfast consisted of berrybear cornflakes and milk; I love my cereals soggy because you sort of bring the taste out. After doing the dishes, I left to get my day’s supplies and get started on my paper route. I met old Mrs. Dorothy sitting on her porch as usual, a red wagon parked on her lawn she was so old that she got lost going...
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...como vinagre o jugo de limón. Sin embargo, la mayoría se acidifican en grado menor gracias a las bacterias que se le añaden, que transforman los azúcares de la leche en ácido láctico, a lo que sigue la adición de cuajo para completar el proceso de cuajado. El cuajo es una enzima tradicionalmente obtenida del estómago del ganado lactante, pero actualmente también se producen sustitutos microbiológicos en laboratorio. También se han extraído «cuajos vegetales» de varias especies de la familia de cardos Cynara. El queso se trata de un alimento antiguo cuyos orígenes pueden ser anteriores a la historia escrita. Su fabricación se extendió por Europa y se había convertido en una empresa sofisticada ya en época romana. Cuando la influencia de Roma decayó,...
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...The Roma Versus The World: The Story of the Most Resilient People in the World When you travel to Europe, say Paris for instance, and decide to visit someplace like the Eiffel Tower, chances are you’ll be warned of a group of strange people who may “accidently” bump into you while sneakily taking your wallet, or who may be sitting on the curb with a suspiciously peaceful sleeping dog begging for money. (maybe use a black and white video [like in a silent movie] to depict this) These people may be darker than your average European, and may be dressed in “exotic” clothes. They may be fortune tellers, dancers, musicians, nomads. They are friendly to all they meet. They have a long history and a rich culture. They are the Roma, or gypsies. (show videos or pictures of stereotypical Roma) These people have undoubtedly been subjected to the longest running case of systematic oppression in Europe. From their origins on the Silk Road, to the Holocaust, up until today, the Roma have been treated as an other, as an undesirable race of thieves and vagrants, despite being a peaceful people. (not sure if this will depict images of modern Roma or historical...nothing shocking, I think, but this might change) Why is this? In order to understand, we must take a step back in time to northern India, circa 1000 CE. (map feature to India) India had become a religious battleground, as Islamic Arabs from the West clashed with the local Hindus...
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...Demonstration Topic: Handing Water Material: glass, paper, pin, water Procedures: 1. Make some holes on the paper 2. Fill the glass up of water 3. Hole the paper over the glass 4. Tip the glass over while still holding the paper 5. Remove the hand after a few seconds Questions and explanation: 1. Why will the paper stay at the same place after removing the hand? The paper doesn’t fall down because of the air pressure. When the glass is full of air at the same pressure, you have the amount of push downwards as upwards. They balance each other. With the glass full of water, when the water starts to move downwards, there is nothing to take its place. This produces an area of extremely low pressure. The higher on the outside is then plenty strong enough to keep the paper in place. 2. Why does not the water leak from the holes? Water does not lea from the holes, because the surface tension of the water, the water on the paper surface of the film-forming water, the water will not leak. Difficulty of the experiment: At the first time of the experiment, we made the holes too big, and the paper fell very soon. When tip the glass over, it’s not easy to use the paper to cover the top the glass, some water will leak from the edge of the glass. The construction paper is too thin and gets wet very soon. And the paper will fall down. We have to tip the glass over very quickly; otherwise, the paper will fall...
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...University of Phoenix Material Simulation Review Complete a simulation and then write a paper that analyzes the decisions you made. You are in charge of fictitious health care organization facing financial difficulties. In the simulation, you will complete the following tasks: Bridge a working capital shortage. Evaluate funding options for acquiring medical equipment. Evaluate funding options for capital expansion. Part I below explains how to successfully complete the simulation and prepare for writing the paper. Part II explains the paper requirements. Part I Complete the following tasks before beginning the simulation: Save this document to your desktop. You will need to reference it as you complete the simulation. Print this document before beginning the simulation for easy reference. Review the paper requirements listed in Part II and have an extra sheet of paper ready for taking notes as you complete the simulation. Complete the Health Care Financial Accounting simulation. The simulation can be access by clicking on the ‘Simulation’ tab under the ‘Healthcare Accounting – Financial Indicators simulation’. To get the most out of the simulation, consider the following tips: The minimize icon ( ), shown in the upper-right side of the simulation may not function on your computer. Once you begin the simulation, you may not be able to access your desktop or other applications without ending the simulation. To end the simulation, click...
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...Sea Wee 10/22/11 Oral & Written Communication How To Speech How to make a Piñata Hello, my name is Sea Wee and as you may know I am a fellow classmate. Today I shall be demonstrating how to make a piñata. The piñata is basically a colorful cardboard container filled with small toys and/or candy and then broken as part of a ceremony or celebration. Beating a piñata became a famous international party event and is mostly associated with Mexico but its origins are considered to be in China. I will be showing how to make a custom piñata. You will need newspapers, two cups of flour, three cups of water, a balloon, two bowls (one big enough to hold a balloon), a spoon, blank sheets of paper, three tablespoons of cooking oil, a knife, paint or other decoration tools, crepe paper, strings, and finally candy or other goodies. First, lay down a sheet of newspaper on the floor and tear several pages of newspaper into strips. Then, get the two cups of flour and three cups of water. Next, mix them in a bowl until it forms a thick-glue paste. After that, inflate the balloon and rub a little cooking oil on it so the balloon would easily get off the paper when you later pop it. Place the balloon in the other bowl to prevent it from rolling while you work. Now soak the newspaper strips in the flour-water mixture and put the strips all over the balloon leaving a hole only at the top of the balloon. Leave it to dry. Then, after it dried, add another layer of newspaper on the balloon and...
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...Complete a simulation and then write a paper that analyzes the decisions you made. You are in charge of fictitious health care organization facing financial difficulties. In the simulation, you will complete the following tasks: • Bridge a working capital shortage. • Evaluate funding options for acquiring medical equipment. • Evaluate funding options for capital expansion. Part I below explains how to successfully complete the simulation and prepare for writing the paper. Part II explains the paper requirements. Part I Complete the following tasks before beginning the simulation: • Save this document to your desktop. You will need to reference it as you complete the simulation. • Print this document before beginning the simulation for easy reference. • Review the paper requirements listed in Part II and have an extra sheet of paper ready for taking notes as you complete the simulation. Complete the Health Care Financial Accounting simulation. A link is provided on the student website. To get the most out of the simulation, consider the following tips: • The minimize icon ( ), shown in the upper-right side of the simulation may not function on your computer. Once you begin the simulation, you may not be able to access your desktop or other applications without ending the simulation. To end the simulation, click on the exit icon ( ), shown in the upper-right side of the screen. • The decision-making portion of the simulation begins on the...
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...University of Phoenix Material Simulation Review Complete a simulation and then write a paper that analyzes the decisions you made. You are in charge of fictitious health care organization facing financial difficulties. In the simulation, you will complete the following tasks: Bridge a working capital shortage. Evaluate funding options for acquiring medical equipment. Evaluate funding options for capital expansion. Part I below explains how to successfully complete the simulation and prepare for writing the paper. Part II explains the paper requirements. Part I Complete the following tasks before beginning the simulation: Save this document to your desktop. You will need to reference it as you complete the simulation. Print this document before beginning the simulation for easy reference. Review the paper requirements listed in Part II and have an extra sheet of paper ready for taking notes as you complete the simulation. Complete the Health Care Financial Accounting simulation. The simulation can be access by clicking on the ‘Simulation’ tab under the ‘Healthcare Accounting – Financial Indicators simulation’. To get the most out of the simulation, consider the following tips: The minimize icon ( ), shown in the upper-right side of the simulation may not function on your computer. Once you begin the simulation, you may not be able to access your desktop or other applications without ending the simulation. To end the simulation, click...
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...TEMA 6. UNIÓN EUROPEA. C1.1000 TEMA 6 LA UNIÓN EUROPEA. LOS TRATADOS ORIGINARIOS Y MODIFICATIVOS DE LAS COMUNIDADES EUROPEAS. LAS INSTITUCIONES COMUNITARIAS. LA REPRESENTACIÓN DE LA JUNTA DE ANDALUCÍA ANTE LA UNIÓN EUROPEA. EL DERECHO COMUNITARIO Y SUS DISTINTAS FUENTES. 1 TEMA 6. UNIÓN EUROPEA. C1.1000 1. LA UNIÓN EUROPEA: PROCESO DE INTEGRACIÓN, OBJETIVOS Y NATURALEZA JURÍDICA No resulta fácil establecer una fecha concreta en el proceso de integración europea. Durante la primera mitad del siglo XX, se produjeron algunos intentos pero sin éxito definitivo. En 1947, Francia y Gran Bretaña firmaron el Tratado de Dunkerque, basado en el compromiso de asistencia mutua ante un eventual resurgimiento militar de Alemania. Un año después se extendió la alianza franco-británica a los tres países del Benelux (Bélgica, Holanda y Luxemburgo), firmándose el Tratado de Bruselas de 1948, que, a partir de 1954 se denominaría Unión Europea Occidental (UEO). Desde el punto de vista económico, destaca la iniciativa del Secretario de Estado norteamericano George Marshall, basada en un plan de ayuda masiva a Europa para facilitar el proceso de reconstrucción (Plan Marshall). El Plan Marshall pretendía resolver esta situación, dotando a los estados europeos de los medios necesarios para producir que les permitiesen exportar y poner en marcha sus economías. Los estados europeos decidieron gestionar en común la ayuda americana mediante la creación en 1948 de la Organización...
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