...navigateur Google Chrome doté d'une fonction de traduction automatique.Télécharger Google ChromeIgnorer Traduction Case study # 1: Albert, Bernard, Claude, Daniele, Eric, Frank and Gaëlle associated in SA. Albert is also a partner in a SCI he created with his family. Parents each hold a 45% stake and 10% are divided equally between his two children. Eric meanwhile is associated equally with a friend in a limited liability company to perform an activity in industrial cleaning. SA has created a subsidiary form of CNS in which it holds a 90% stake and Claude Frank and holds the remaining 5% each. Franck is married, without a contract and a home owner with his wife and himself had built after their marriage, as well as a farm. SCI, SARL and SNC are each a sum of € 20,000 to a supplier. What can happen to Albert, Eric, Claude Franck and if these companies do not pay what they owe to the supplier? A supplier who can he ask to pay 20,000 euros owed by the company? For which this application is it not possible, and why? * The case of Albert: In a civil society, there is unlimited liability and not integral partners. That is to say that if unpaid debt, the creditor must apply to each partner's share of the debt, a proportional share allocation of capital between them. In this case, Albert holds 45% stake, also his wife, and his children, 5% each. Thus, the supplier can not claim that € 9000 to Albert, or 45% of the debt of 20,000 euros. The rest of the debt claimed to be his wife...
Words: 1546 - Pages: 7
...Boise State University Electrical Engineering Department EE 482, Senior Design Spring 2007 ETHICS CASE STUDY THE CASE OF THE SOLE REMAINING SUPPLIER By David Davenport Date Due: 03/20/07 Date Submitted: 03/20/07 Instructors: Dr. Said Ahmed-Zaid/Professor Robert Hay TABLE OF CONTENTS 1. INTRODUCTION 3 2. ETHICAL CASE RESEARCH 3 2.1 Identify Stakeholders 3 2.2 Fact Research 4 3. ETHICAL DECISION MAKING PROCESS 5 3.1 Alternative Generation & Evaluation 5 3.2 Ethical Decision & Reflection 6 4. RECOMMENDATIONS 7 5. REFERENCES 7 INTRODUCTION The pacemaker is a very important device in the world today. It plays a very important part in the survival of patients around the world that suffer from heart problems that can lead to heart failure. The heart naturally contains a pacemaker called the “sinoatrial node,” which sends an electrical pulse to the heart and allows it to contract and send blood to the body. Many different disorders can cause the heart’s natural pacemaker to not work properly. Those include a block in the system where the electric pulses do not reach every part of the heart, also a stoppage of the pacemaker all together which will leads to death. In case of a pacemaker malfunction or failure an artificial pacemaker can be implanted. This pacemaker can either mimic a regular electric pulse to the heart on a continual basis or it can be operated to function only when the pacemaker is irregular. As of June 1992 there...
Words: 2380 - Pages: 10
...company board of directors; by discussing what advice would Jeremy Bentham would have given the transistor Board of Directors; the author will apply the first four steps of the Utility Test in regard to the case; the author will discuss the Common Good Test and its implication on the case; the author will also compare and contrast the Utility Test and the Common Good Test; and finally the author will explain which of the two tests is most informative, and why. The Case of the Sole Remaining Supplier The decision faced by the Transistor Board of directors is one of many examples that are challenging the everyday decision making in the organizational ethics. In the year 1975, the transistor company boards of directors were faced whether to continue to sell its product to the pacemaker company. If the transistor company decides not to supply its product the consequences would affect the stakeholders that include patients, cardiologists, Pacemaker Company, and the transistor company. For example, many patients who are suffering irregular heartbeat would not live without pacemaker. According to Pacemaker Company, “Pretty soon, no one will be making heart pacemakers, and many people need them. Without the pacemaker, people don't even have a chance” (Thomas Shanks, 1996). In this case, the pacemaker company is not only concern for its business, but the suffering of the patients who depend on this lifesaving pacemaker. A utilitarian theorist would agree with Pacemaker Company for promoting...
Words: 2078 - Pages: 9
...Business Management Extended Case Studies (Set 1) [INTERMEDIATE 2] [pic] The Scottish Qualifications Authority regularly reviews the arrangements for National Qualifications. Users of all NQ support materials, whether published by LT Scotland or others, are reminded that it is their responsibility to check that the support materials correspond to the requirements of the current arrangements. Acknowledgement Learning and Teaching Scotland gratefully acknowledge this contribution to the National Qualifications support programme for Business Management. © Learning and Teaching Scotland 2006 This resource may be reproduced in whole or in part for educational purposes by educational establishments in Scotland provided that no profit accrues at any stage. Contents Introduction 4 Case Study 1: Alton Towers 7 Case Study 2: The Royal Mail Processing Centre, Edinburgh 11 Case Study 3: Soled Out? 16 Case Study 4: Border Tweed to Border Tea’d 21 Introduction This resource is to support the learning and teaching process for Business Management at Intermediate 2 level. It consists of four case studies, each of which is accompanied by a number of questions. Each question has been allocated marks and, in each case, the total number of marks is 25. There are also suggestions on the type of answers that could be considered as a suitable response to the question. The case studies The case studies have a number of features:...
Words: 4929 - Pages: 20
...Business Environment 2012 Business Environment 2012 ICBT City Campus Insaf Ismail Batch 40 ICBT City Campus ICBT City Campus Insaf Ismail Batch 40 ICBT City Campus Acknowledgement I would like to thank Mr. Anurugdha yapa for imparting great knowledge, assisting & believing in us & giving us a hand on experience & opportunity in making this assignment a success. Your guidance gave us the strength to get through many a trial in completing this assignment successfully. My endless thanks conveyed to our parents for extending their continuous encouragement & generous support. We are also grateful to them for showing us the correct path in making a wise choice in life to pursue studies at a prestigious institution. Further gratitude is extended to ICBT, All the other lecturers & Staff members, Lab Assistance & Library Staff for their assistance extended towards completing our assignment successfully. Last but not least, we would like to thank all our colleagues who have supported us in numerous ways. I take this opportunity to appreciate their endeavor to help us out with their knowledge & advices amidst their heavy work load. Executive summary The objective of this Business Environment assignment is to provide an efficient decision in understanding organizations internal and external environments. This assignment has three main tasks which has been answered efficiently and stylishly to achieve the three pass criteria’s. This report...
Words: 6085 - Pages: 25
...Publishing Publishing F3 INT Study Text Financial Accounting ACCA Publishing ACCA Distance Learning Courses Learn quickly and efficiently Using a blended learning approach, our distance learning package will steer you towards exam success. Our aim is to teach you all you need to know and give you plenty of practice, without bombarding you with excessive detail. We therefore offer you the following tailored package: • Access to our dedicated distance learning website – where you’ll find a regular blog from the distance learning department – reminders, hints and tips, study advice and other ideas from tutors, writers and markers – as well as access to your course material • • Tutor support – by phone or by email, answered within 48 hours The handbook – outlining distance learning with us and helping you understand the ACCA course Study phase Revision phase • The key study text – covering the syllabus without excessive detail and containing a bank of practice questions for plenty of reinforcement of key topics • A key study guide – guiding you through the study text and helping you revise • An online question bank for additional reinforcement of knowledge • An exam kit – essential for exam preparation and packed with examstandard practice questions • 2 tutor-marked mock exams to be sat during your studies • Key notes - highlighting the key topics in an easy-to-use format Total price: £160.95 ...
Words: 82760 - Pages: 332
...five years. Mission Statement: “A mission statement defines what an organization is, why it exists, its reason for being. At a minimum, your mission statement should define who your primary customers are, identify the products and services you produce, and describe the geographical location in which you operate.”(Entrepreneur) Our Mission: East Coast Catering strives to ensure unforgettable events by exceeding your expectations with superior cuisine, outstanding service, and creative presentations to make any event, a truly memorable experience. Business Form: East Coast Catering is a LLC. The reason I selected this type of business is because most local catering businesses function as a Sole Proprietorship, because it is the easiest form of business to start and operate under. Sole Proprietorships leave the owner accountable to very high amounts of liability. LLC’s...
Words: 3332 - Pages: 14
...Case 2–2 Sabor Inc. In mid-April, Ray Soles, vice president of supply chain management at Sabor Inc., had become increasingly concerned about the potential shortage of supply of marconil, a new high-tech raw material for air filtration. Sabor Inc.’s three suppliers, during the last two weeks, had ad- vised Ray Soles to sign long-term contracts and he was trying to assess the advisability of such commitments. SABOR INC. Sabor Inc. of Cleveland, Ohio, produced high-quality consumer and industrial air-conditioning and heating units. An extensive network of independent and company-owned installation and sales centers serviced customers throughout the North American market. Total company sales last year totaled $800 million. AIR FILTRATION AND MARCONIL Sabor Inc. for decades had sold air humidification and air filtration units along with its prime units in air heating and cooling. Until three years ago, air filtration had accounted for about 7 percent of total corporate sales and had been sold primarily as add-ons to a new air cooling/ heating system. However, with the advent of marconil, air filtration had started to increase significantly as a percentage of total sales. Marconil, a new high-tech product developed as part of the U.S. space effort, had a range of unique properties of high interest to a variety of industries. In the case of air filtration, when processed by a Sabor Inc. developed and patented process, marconil could be transformed into a thin, very light...
Words: 5493 - Pages: 22
...Herman Miller Darden Case Study 8Nov05.doc Herman Miller’s Design for Environment Program November 2005 Mark Rossi, Scott Charon, Gabe Wing, and James Ewell 1 Herman Miller launched its Design for Environment (DfE) program in the 1990s. At the core of the Herman Miller DfE program is the McDonough Braungart Design Chemistry (MBDC) Cradle to Cradle Design Protocol, which evaluates new product designs in three key areas: • • • Material Chemistry -- What chemicals are in the materials we specify, and are they the safest available? Disassembly -- Can we take products apart at the end of their useful life to recycle their materials? Recyclability -- Do the materials contain recycled content, and more importantly, can the materials be recycled at the end of the product's useful life? Herman Miller’s commitment to DfE includes requiring all new products be evaluated within the MBDC Protocol. Material Chemistry Assessment When Herman Miller launched its DfE program, the challenges for the DfE team were substantial: Learn how to use and integrate the MBDC protocol into the launch of new products, modify MBDC’s protocol to meet the needs and unique circumstances of Herman Miller, gather the data necessary to meet material evaluation criteria as required by MBDC’s material health protocol, gain acceptance from product development teams for design process changes, and complete all this work on a schedule that would not delay the launch of products. A core component...
Words: 2918 - Pages: 12
...Section A: International Finance Introduction Merger is a combination of two or more companies, with assets and liabilities of the selling firm(s) absorbed by the buying firms (Buckley & Ghauri, 2002). The buying firm may be a considerably different organization after the merger, but retains its original identity (Scott, 2003). An acquisition typically has one company, the buyer, that purchases the assets or shares of another, the seller, with the payment being cash/ securities or other assets that are of value to seller (Sherman, 2010). A cross-border merger or acquisition transaction occurs when a company (or a portion), is sold to a buyer located overseas. Such transactions are more complex due to differences in business, legal, regulatory and other issues in the country. Buyers typically conduct prior significant research and analysis (McCoy, 2012). The acquiring process has three common elements as listed below (Moffett, Stonehill, & Eiteman, 2014). Stage 1: Identification and Valuation Potential acquisition target is identified with a defined corporate strategy and focus (Ernst & Young, 1994). With the tender offer made publicly, the management board will openly recommend to its shareholders. With sufficient shareholders taking the offer, the acquiring company may gain sufficient ownership influence or control to change management (Moffett, Stonehill, & Eiteman, 2014). This is followed by valuing, using valuation techniques and industry-specific measures to determine price...
Words: 1177 - Pages: 5
...no representation about the content and suitability of this Information for any purpose. The Entities disclaim all warranties with regard to the contents and in no event will be liable for any loss and/or damage whatsoever resulting from loss of income or profits, whether in an action of contract, negligence or other tortious action, arising in connection with the use and performance of and/or reliance of the Information. CPA PROGRAM – PROFESSIONAL LEVEL STRATEGIC MANAGEMENT ACCOUNTING DELIVERING STRATEGY: THE STRATEGIC MANAGEMENT ACCOUNTANT’S ROLE WORKSHOP NOTES 2014 AUTHORS: RICHARD COMERFORD AND PETER ROBINSON REVISED BY: BRIAN CLARKE Contents Workshop notes Workshop introduction Workshop objectives Workshop purpose Case Study: Pavlova Pty Ltd (PPL) Module 4: Techniques for creating and managing value Product costing at PPL Strategic management accounting tools and non-manufacturing activities Module 4 review questions Module 5 introduction – Project management Project selection NPV and sensitivity analysis Project planning – PERT Project implementation Project completion and review Module 5 review questions 1 2 2 3 3 8 11 20 23 24 25 28 29 30 31 32 Workshop...
Words: 12972 - Pages: 52
...CHAPTER I THE PROBLEM AND ITS SCOPE INTRODUCTION Rationale In every business, there is a corresponding supply of resources in order to support its operation. Resources are the total means available to a company for increasing production or profit. These factors contribute to the total framework of an entity. Sometimes, these cannot be controlled by the entity. Without these resources, an entity cannot operate business. Utilization is one of the factors to be considered in determining the successful operation of a business. A firm’s resources should be utilized cost-efficiently to provide a product that is affordable to pay or products that is worthy to be paid. Being efficient is producing desired effects without waste. Utilizing these resources cost-efficiently is not an easy task; one should consider many factors in utilizing these resources. Proper utilization of an entity's resources may result to a good income, or on the other hand, improper utilization may result to a loss. People nowadays are more particular with their health as they believe in the saying that goes “Health is wealth”. With that, people grab the opportunity to address the market demand by establishing drugstores or what is commonly known as pharmacies. Pharmacy is a place where drugs are properly utilized, prepared, and dispensed. It uses different resources such as human, financial and inventory resources in order to operate the business. Every pharmacy must have at least...
Words: 5544 - Pages: 23
...maximizing the current value of the firm’s stock price is the appropriate goal for management. 5. Discuss how agency conflicts affect the goal of maximizing stockholder wealth. 6. Explain why ethics is an appropriate topic in the study of corporate finance. I. Chapter Outline 1.1 The Role of the Financial Manager A. It’s All about Cash Flows • The financial manager is responsible for making decisions that are in the best interest of the firm’s owners. • A firm generates cash flows by selling the goods and services produced by its productive assets and human capital. After meeting its obligations, the firm can pay the remaining cash, called residual cash flows, to the owners as a cash dividend, or it can keep the money and reinvest the cash in the business. • A firm is unprofitable when it fails to generate sufficient cash flows to pay operating expenses, creditors, and taxes. Firms that are unprofitable over time will be forced into bankruptcy by their creditors. In bankruptcy, the company will be reorganized, or the company’s assets will be liquidated, whichever is more valuable. If anything is left after all creditor and tax claims have been satisfied, which usually does not happen, the remaining cash, or residual, is distributed to the owners. B. Three Fundamental Decisions in Financial Management • The capital budgeting decision: Which productive assets should the firm buy? This the...
Words: 7130 - Pages: 29
...DAG Group Case Study Chris and Val are MBA students recently graduated. Upon consideration of the dry cleaning industry they realised an opportunity within the market as ‘an industry that is fragmented, undifferentiated, has low entry barriers, and is something that people use all the time’. They had a vision to create the DAG group ‘superstores of dry-cleaning’ and offer quality efficient service and consistency in an otherwise deteriorating industry that had become a price war battle between stores to gain customers. Lack of funds kicked back into poorly presented stores, unhappy employees, bad service, low customer retention rate and poorly maintained equipment. Due to the lack of substitution in the market and high demand for its convenience, especially by working population who have an 80% share of the customer base and revenues, the industry is still worth a cool 4 Billion. There has been zero innovation in the industry in regard to technology, supplies and process. The solvents used and consequent hazardous waste emissions produced by dry cleaning is expensive to dispose of and also currently faces possible future regulation changes in its disposal methods. Should this occur, it will require additional investment that majority of the 95% proprietary owned stores are not willing to pay due to the decline in recent business. Dry cleaners suppliers are few and the possibility to source from alternative suppliers possibly abroad is not explored due to lack of motivation...
Words: 2579 - Pages: 11
...St. Mary’s University School of Graduate Studies MA in Business Administration HUMAN RESOURCE MANAGEMENT MBA - 511 The effect of benefits package on employees’ performance at Ethio Telecom Bole Branch April 2016 Table of contents Page 1. Introduction 3 1.1 Background of the study 3 1.2 Objective of the Study 3 1.3 Background of Ethio Telecom 3 1.4 Methodology 5 2. Literature review 5 2.1 Compensation (Employee benefits) 5 2.2 Direct compensation 6 2.3 Reward and Incentives 6 2.4 Indirect/Fringe benefits 7 2.5 Employee benefits and performance 7 3. Data analysis and presentation 8 3.1 Introduction 8 3.2 Benefits package at Ethio Telecom 8 3.3 Demographic/Biodata analysis 8 3.3.1 Gender of respondents 8 3.3.2 Age of respondents 9 3.3.3 Level of qualification of respondents 9 3.3.4 Experience of respondents 10 3.4 Descriptive analysis 10 3.4.1 Employees opinion towards their benefit 10 3.4.2 The effect of benefits on performance 11 3.4.3 Fair distribution of benefits throughout the structure 11 3.4.4 Benefits package of Ethio Telecom compared with other org. 11 3.4.5 Additional benefit required by employees 11 3.4.6 Which level of organization’s structure performance is highly Affected by benefit 12 3.4.7 Which type of benefit is mostly preferable ...
Words: 4103 - Pages: 17