...EXECUTIVE COMPENSATION DISCLOSURE HANDBOOK: A Practical Guide to the SEC’s Executive Compensation Disclosure Rules Perkins Coie LLP Danielle Benderly Susan Daley Iveth Durbin Sue Morgan Kelly Reinholdtsen Executive Compensation Disclosure Handbook: A Practical Guide to the SEC’s Executive Compensation Disclosure Rules REVISED MAY 2010 Danielle Benderly Susan Daley Iveth Durbin Sue Morgan Kelly Reinholdtsen RR DONNELLEY Copyright RR Donnelley, 2010 (No claim to original U.S. Government works) All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the authors and publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a professional should be sought. Printed in the United States of America. RR DONNELLEY About RR Donnelley Financial Services Group As the world’s largest provider of integrated communications, RR Donnelley successfully leverages our global platform, industry leading service organization and enduring financial stability to help our clients achieve their goals. With over 145 years of...
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...that the fares are relatively low, offering a global route network. British Airways flies to and from centrally-located airports. British Airways has actually been around for approximately 90 years and was registered in England. One of the most competitive things about airlines these days is low fares and comfortable traveling; British Airways is definitely making an effort to be considered one of the top airlines. British Airways uses IFRS to value its inventory. IFRS stands for International Financial Reporting Standards. My thinking is that British Airways utilizes this method so that their financial reports can be understood and can be compared when considering international boundaries. U.S. GAAP is actually based more on specific rules whereas IFRS can be based on more broad principles. Another reason that British Airways may utilize IFRS is because the company has a little bit more control of what is actually included on their financial statements. U.S. GAAP is actually a little more specific when it comes to disclosure requirements. British Airways also uses IFRS to amortize the cost of computer software development costs. Computer software costs can actually be capitalized because they can be considered upgrades and/or enhancements to the company’s products. “Software development costs that add future value are typically capitalized. Expenditures that do not increase the value of the asset are expensed.” (Stanford) The key difference that I found is that under IFRS...
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... | Table of Contents The article “ Carbon Complex” ________________________________ Page 1 – 3 Relevant Law & Analysis to article “ Carbon Complex” _____________ Page 4 - 6 The article “Lifecycle” _________________________________________ Page 6 – 7 Relevant Law & Analysis to article Lifecycle _______________________ Page 8 – 9 Self-assessment and feedback sheet _______________________________ Page 10 REFLECTIVE JOURNAL “CARBON COMPLEX” BY JOSEPHINE CLARKE ARTICLE INFORMATION: CARBON COMPLEX Author: JOSEPHINE CLARKE Publisher: FINANCIAL REVIEW Date Published: April 2011 Volume 12 SUMMARY: Author Josephine Clarke’s article “Canbon Complex”, illustrated the management and approach to control, manage two of the Australia’s big steel manufacturers. The article relates to Onesteel’s CEO, Geoff Plummer and BlueScope Steel’s Paul O’Malley. It emphasizes how the different bosses with very different styles, and management approach bring the major step into the company’s evolution. Therefore, the writer has implicated the various measurements of Onesteel and BlueScope to ensure high standards of corporate governance apply within the organization. A framework of rules and practices by...
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...Ethics Objectives: 1. What are ethics? 2. What ethical theories and frameworks can impact our analysis of ethical behavior examples to demonstrate these frameworks you are already learning 3. Professional ethics “Engineers shall hold paramount the safety, health, and welfare of the public in the performance of their professional duties.” ASCE Code of Ethics 1. What are ethics? Ethics: a set of values or group of moral principles that are right and good a code or principles of behavior or conduct governing an individual or group Engineering Ethics: activity or discipline aimed at understanding the moral values that should guide engineering practice (only since late 1970s has systematic attention to ethics been devoted by engineers and others, as spurred by a national engineering ethics project sponsored by the U.S. Government (NSF, NEH) in 1978-1980) Why study ethics? to increase your ability as engineers to responsibly confront moral issues raised by technological activity not always in short term best interest, and bring long-term into decision making ethics are imprecise, complex, and in a given situation may conflict vague = which moral considerations to apply to a situation and in what “hierarchy” conflicting moral reasons are common, resulting in a moral dilemma disagreement over how to interpret, apply, and balance moral reasons in particular situations Illustrative “Thinking” Exercise You and your best friend graduate...
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...CSE- 401 DISTRIBUTED SYSTEMS [3 1 0 4] 1. Distributed System Models: Introduction , Examples , Architecture models , Fundamental models (1.1,1.2,1.4, 2.1-2.3 of Text1 ) ..2hrs 2. Interprocess Communication, Distributed Objects and Remote Invocation: Introduction , External data representation and marshalling, Communication models, Communication between distributed objects , Remote procedure call Case study: Interprocess communication in UNIX, Java RMI . (4.1-4.6, 5.1-5.5 of Text1) ..6hrs 3. Operating System Introduction , Operating system layer, Processes and threads, Communication and invocation, Architecture (6.1-6.6 of Text1) ..4hrs. 4. Distributed File Systems and Name Services: Introduction , File service architecture, Name services, Domain Name System, Directory and directory services. Case study: Sun network file system, Global name service. (8.1-8.3, 9.1-9.4 of Text1) …6hrs 5. Synchronization: Clock Synchronization, Physical clocks, Logical clocks, Global state (5.1-5.3 of Text2) ..5hrs 6. Transactions&...
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...THEORY SYNTHESIS #3 CALIFORNIA STATE UNIVERSITY, DOMINGUEZ HILLS PUB 502 SANDRA TAYLOR I. Theories of Organizational Culture and Change Organizational Culture and Change theories were first introduced between the 1950’s and 1960’s, but gained an unsavory reputation in the 1980’s. The origins of this theory came from the realization that U.S. companies and government agencies had lost their competitiveness and agility during the last three decades of the 20th century (Shafritz, Ott, Jang, 2011, pg. 338). This was in addition to the understanding that organizational change required more than structural or functional tweaking but instead that that organizational cultures had to be reformed (Shafritz et al., 2011, pg. 341). Organizational culture is simply the culture that exists in an organization. It is made up of a number of intangible phenomena, such as values, beliefs, assumptions, perception, behavioral norms, artifacts, and patterns of behavior (Shafritz, Ott, Jang, 2011). It is the force behind the organizations activities; culture is to the organization what personality is to the individual, a hidden, yet unifying theme that provides meaning, direction, and mobilization (Shafritz et al., 2011, pg. 338). Thus, in order for an organization to make lasting changes the organization culture must change as well (Shafritz et al., 2011, pg. 338). It is common practice for organizational members to hang onto familiar beliefs, values, and policies and practices even if...
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...write down the name, student # and section # for each student in the group on the cover page of the case study report. 2. This assignment counts for 14% of your final grade. 3. Late submissions and submissions by e-mail will not be accepted. 4. You have to work in this assignment in groups. The number of students that can be in a group is 5. Group members can be from different sections taught by other OM professors. Each group should submit only one case study report. Reports can be submitted to any instructor. 5. Good luck! CASE STUDY REPORT In the Delays at Logan Airport case, there are different proposals for reducing congestion. One of the methods proposed to tackle the impact of delays was peak-period pricing, PPP. The other one was to build a new runway. In this case study, your objective is to evaluate these alternatives using waiting line models and to provide a recommendation to FAA to solve the delay problem at Logan Airport. Make sure you demonstrate that you have thought through your recommendations and the effects on other related activities. Also demonstrate that you understand the concepts and tools from the class that apply. Prepare an action-oriented advisory report, which presents concisely your analysis and recommendations for solution of the primary management problems. In order to assist you in your analysis, we prepared the discussion questions. DO NOT SIMPLY ANSWER THE DISCUSSION QUESTIONS. The main body of the case study report...
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...How can Perceptions and Attributions Of Certain Roles in the Organization Be Controlled Within Organizational Change? Christine Freese 4020 Derby Drive, Cumming, GA 30040 cfreese@ariba.com 770-402-6287 MGMT591- Leadership and Organizational Behavior Joseph Walkowicz September 29, 2013 * Introduction a) The organization discussed in this research paper is Ariba, Inc (an SAP Company). Ariba is a software and information technology services company located in Sunnyvale, California. It was acquired by German software maker SAP AG in 2012. Ariba provides "Spend Management solutions" which help companies "analyze, understand, and manage their corporate spending to achieve cost savings and business process efficiency." Currently, 94 of the Fortune 100 and more than 200,000 other companies use Ariba's SaaS (Software as a Service) solutions to manage their spend and commerce activities. (Ariba, 2013) b) The role of the researcher is Senior Director of Global Commercial Operations for the Sales Organization. She manages the following teams; Requests for Proposals, Deal Pricing, Deal Bookings, Non Corporate Compensation, Commissions and overall Sales Operations. For the purposes of this paper her role will be related to the Account Executives (Sales people). Specifically in the area of recruiting and retention. c) Prior to the acquisition, Ariba was a 3,000 employee company with approximately 100 Account Executives worldwide. The main objective...
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...country. Nissan Philippines Research The ABS used in Mercedes-Benz, BMW, and Volvo cars is made in the Philippines. Ford, Toyota, Mitsubishi, and Nissan are the most prominent automakers that make cars in the country. A 2003 Canadian market research report predicted that further more investments in this sector were expected to grow in the next following years. Toyota has been the most used vehicle in the country. (http://www.termpaperwarehouse.com/essay-on/External-Analysis-Of-The-Philippines/38204) Automotive industry in the Philippines New Motor Vehicle Development Programs (MVDPs) However, the economic and political crisis in 1983 had a devastating impact on the expanding industry. Because of the declining market for Philippine exports and the resulting capital flight, the industry was left with only two international participants (PAMCOR-Mitsubishi Nissan) and in 1984. Furthermore, only 40 local parts manufacturers remained in operation, dramatically less than the participation of 220 firms 2 years before the crisis. More comprehensive programs such as the Car Development Program (CDP) and the Commercial Vehicle Development Program (CVDP) were implemented to address the shortcomings of earlier development programs and to provide a long-term solution to the ensuing economic crisis. Previous requirements...
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... Non-competes are generally disfavored in Colorado. As a result, the controlling statute §8-2-113 voids them unless they fall within the scope of four narrow exceptions. If an employee qualifies under an exception, then courts require that a non-compete agreement also be reasonable in terms of its duration and geographic scope. In this situation, Locks appears to meet the statutory requirement as a manager, and a five year duration restriction is within the range typically allowed by the court. Thus, enforceability hinges on whether the court views the geographic scope as reasonable. The 150 mile radius is larger than the hundred miles typically allowed, but there is precedent for non-compete agreements with a larger radius. Given that Jackson owns a unique business that provides service throughout Colorado, and Locks’ new business is located within the radius of 100 miles the court will likely find the geographic scope to be reasonable and the non-compete enforceable. A.)Statutory Requirement The governing Colorado statute allows non-competes to be enforced for “Executive and management personnel and officers and employees who constitute professional staff to executive and management personnel” Colo. Rev. Stat. Ann. § 8-2-113(2)(d) (West 2016). This creates two groups of employees that fit within the statutory exception, 1.)professional staff to executives and managers and 2.) executives and managers. Here, it is unlikely Locks meets the definition of professional staff...
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...human physiology Suggested Reading: Human Anatomy- Prof. Samar Mitra Human Anatomy- Prof. A. K. Dutta Text Book of Human Physiology- Dr. C. C. Chatterjee Common Pathological Conditions • Basic concepts of pathogenesis of common diseases • Basic concepts of interpretation of investigations reports Suggested Reading: Robbin’s Textbook of Pathology – Robbin, Cotran, Kumar Textbook of Microbiology – Ananantanarayan & Paniker Basic concepts of Pharmacology: Commonly used Medicine in a hospital, Narcotic drugs, use and abuse of drugs. Dispensing of medicine, Drugs store, drug stock / purchase of medicine, oxygen, I/V Fluid, Chemicals etc. Suggested Reading: Textbook of Pharmacology: Dr. K. D. Tripathi PAPER – 2: Hospital Based Healthcare & Its changing scenario-Code MHA 102 Overview of Hospital • Concept of Modern Hospital & Privatization in Health Sector • Public Sector Hospitals and Level of care / offered facilities • Effects of Globalization in Health care • Concept of Corporate Hospital in developing countries • Infrastructure and lay out of an ideal corporate hospital • Functioning of modern hospitals & changing need of patients • Hospitality in Hospital Care • Invasive and non-invasive diagnostic facilities in modern hospital • Care offered in Specialty and Super...
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...A Report on Marketing Department: Students’ Expectations & Perceptions University of Chittagong Submitted to Submitted By Mr. Md. Akteruzzaman Group: Abacus (4) Associate Professor Session: 2007- 2008 Department of MSIM Department of MSIM University of Chittagong University Of Chittagong ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Date of submission: 4th May, 2013. Group Details ...
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...402 DESIGNING AND MANAGING THE SUPPLY CHAIN rlX\s '-----' E ~\C)I\ The Great Rebate Runaround Ah, the holiday shopping season: Santa Claus, reindeer-and rebate hell. Those annoying mail-in offers are everywhere these days. Shoppers hate col lecting all the paperwork, filling out the forms, and mailing it all in to claim their $10 or $100. But no matter how annoying rebates are for consumers, the country's retailers and manufacturers love them. From PC powerhouse Dell to national chains Circuit City and OfficeMax to the Listerine mouth wash sold at Rite Aid drugstores, rebates are prolifer ating. Nearly one-third of all computer gear is now sold with some form of rebate, along with more than 20% of digital cameras, camcorders, and LCD TVs, says market researcher NPD Group. Hal Stinchfield, a 30-year veteran of the rebate business, calculates that some 400 million rebates are offered each year. Their total face value: $6 billion, he estimates. Office-products retailer Staples says it and its vendors alone pay $3.5 million in rebates each week. TAX ON THE DISORGANIZED sees lower redemption rates during the Christmas shopping season, when consumers may be too dis tracted to file for rebates on time. Credit this bonanza for retailers and suppliers partly to human nature. Many consumers are just too lazy, forgetful, or busy to apply for rebates: Call it a tax on the disorganized. Others think the 50 cents, $50-or even $200---is just not worth the hassle of...
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...behavior depicts the culture of the organization which keeps and draws employees as well as future and long term benefits. “Ideally, codes of conduct affect the organizational culture by governing the actions and conduct of employees through the promotion of ethical business practices, thereby avoiding legal consequences. Further, as tangible commitments to social responsibility, adopting codes of conduct may lead to reputational benefits by functioning as a symbol of corporate social responsibility (CSR) awareness and engagement, thereby preserving and legitimating the company’s public image (Diller, 1999; Matten, 2003)” (Erwin, 2011, p. 536). Ethics is one of the building blocks to the company’s accounting (Kimmel, 2012, p. 7) as it is the rules of behavior on ideas about what is morally good and bad (Merriam-Webster, 2014) within the business industry and amongst other industries when reporting the financials. With the passing of the Sarbanes-Oxley Act, ethical behavior is designed to be favorable as its creation is to downgrade unethical corporate behavior and scandal as upper management now has a greater responsibility in...
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...Proprietorship | 4 | | The Partnership | 4 | | The Corporation | 5 | | A Corporation by Another Name . . . | 7 | 1.3 | The Importance of Cash Flows | 7 | 1.4 | The Goal of Financial Management | 10 | | Possible Goals | 11 | | The Goal of Financial Management | 11 | | A More General Goal | 12 | 1.5 | The Agency Problem and Control of the Corporation | 13 | | Agency Relationships | 13 | | Management Goals | 14 | | Do Managers Act in the Stockholders' Interests? | 14 | | Stakeholders | 15 | 1.6 | Regulation | 16 | | The Securities Act of 1933 and the Securities Exchange Act of 1934 | 16 | | Sarbanes-Oxley | 17 | | Summary and Conclusions | 18 | | Concept Questions | 18 | | S&P Problems | 19 | 2 Financial Statements and Cash Flow 20 2.1 | The Balance Sheet | 20 | | Liquidity | 21 | | Debt versus Equity | 22 | | Value versus Cost | 22 | 2.2 | The Income Statement | 23 | | Generally Accepted Accounting Principles | 24 | | Noncash Items | 25 | | Time and Costs | 25 | 2.3 | Taxes | 26 | | Corporate Tax Rates | 26 | | Average versus Marginal Tax Rates | 26 | 2.4 | Net Working Capital | 28 | 2.5 | Financial Cash Flow | 28 | 2.6 | The Accounting Statement of Cash Flows | 32 | | Cash Flow from Operating Activities | 32 | | Cash Flow from Investing Activities | 32 | | Cash Flow from Financing Activities | 33 |...
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