...Opening Statement: Picture yourself on the side of the road with your car broken down and no cell service... Would you prefer to gamble your life on the next person to stop being a good person? Or, would you rather be prepared in case it happens to be a rapist or murder? Without an equalizer, we are like animals, the strongest takes whatever he wants. We believe guns are very important for protection because: On average guns are used 80x more often to protect a life than to take one.(CDC) Women use a gun to defend themselves from sexual abuse 200,000 times per year.(Kleck and Gertz, "Armed Resistance to Crime," at 185) 3 out of 5 felons say they won’t mess with an armed person.(US department of justice) Arguement #1: The Second Amendment of the US Constitution reads, "A well regulated militia being necessary to the security of a free state, the right of the people to keep and bear arms shall not be infringed." Gun ownership is an American tradition older than the country itself and is protected by the Second Amendment; more gun control laws would infringe upon the right to bear arms. Justice Antonin Scalia stated "The Second Amendment protects an individual right to possess a firearm unconnected with service in a militia, and to use that arm for traditionally lawful purposes, such as self-defense within the home." The McDonald v. City of Chicago ruling also stated that the Second Amendment is an individual right. Lawrence Hunter, Chairman of Revolution PAC, stated, "The...
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...The Alyeska Pipeline Service Company 71 1\ sentation and disregard for quality assur ance/quality control as at Alyeska," claimed tfi Glen Plumblee was a quality. control Plumblee. 51 )pspector at Alyeska with 18 years of experi . In responding to Plumblee's allegations, C)~nce. He was hired in 1990 as part of a new William Howitt, Alyeska~s vice-president of t-"get-tough attitude" towards quality control engineering stated that:(quality-control jobs .after the Exxon Valdez oil spill. Over a three were restructured to allow inspectors to mon to-four month period, he wrote 200 so-called itor work in real time so that immediate cor- f~ "discrepancy reports" indicating quality con rections could be made; the inspectors were trol problems 'in his area. These compared making less money because they no longer with only 3 or 4: discrepancy reports that worked overtime although their hourly pay were written over the entire prior 13-year had been increased; cathodic monitors were period. Notwithstanding, during his time used once a year; a program was in place to with the company, Alyeska reduced the num inspect internally all tanks by 1995; and, that ,ber of inspectors from 8 to 4 and demoted neither state nor federal law dictated as to Plumblee from the position of senior quality how often vessels must be inspected.~ control inspector tp quality control coordina James Schooley charged Alyeska with tor. He also reported that he was forced by his ignoring his warning that...
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...own customers; benefactors to those who receive their charity; investments to those who save; taxpayers to the government; a threat to the livelihood of their competitors; impersonal bureaucracies to the powerless; and pillars of free enterprise to the believers. Organizations are variously seen as com plex networks of human relationships, production functions, hierarchies, even garbage cans. They are praised for being storehouses of culture and civilization, and for being engines of change. They are also pilloried as sources of vulgarity and as roadblocks to progress in society. We take no issue with these and other ways of looking at organizations. How ever, for our limited purpose of trying to explain the nature of accounting and con trol in organizations, we will use an...
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...man resources and management CHAPTER 4 JOB ANALYSIS AND THE TALENT MANAGEMENT PROCESS 159 RECRUITING IN EUROPE John graduated from a British university with a degree in human resource management; it was ihere that lie met Marie, a French Erasmus student. Marie had wanted to go back home, so |ohn had secured a fob in a recruitment agency in Marseille, France. TheJobs The agency, headquartered in Barcelona and Madrid (Spain), Talent Spotting Spectrum (TSS), is a human resources consulting agency specializing in the recruit_ ment and selection of international stafi and sales staff. TSS has a workforce of 25 people, led by two managers with 19 tenured employees. They have four outsourced IT technicians. Last year, they opened the French office; next year, they plan to open another in Turin, Italy, and are growing. . . . . . . . Accounts Manager: Analyze new business opportunities Deliver formal business presentations Manage a team of HR consultants Select, interview, and present candidates to clients HR Consultant: Flnd the right person to match requirements Advertise job opportunities on the different TSS Web sites and find r6sum6s that have been posted on others Maintain excellent relations with clients then expand to other European regions where opportunities Ouestion 1. Using the duties listed above, make a list of the comDe_ tencies required for each job. Source: Data collated by Claire Mennessier, Charlotte Morel, and Estelle Seban. ...
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...some type of brain signal controlling a cursor on a computer screen, a prosthetic limb, or one’s own limb. These types of devices hold tremen- dous promise for improving the quality of life of individuals who are cognitively intact yet motor impaired. This includes patients with spinal cord injury, stroke, neuromuscular dis- orders, and amputees. These are patients for whom, until now, the field of neurosurgery has not been able to offer any substantive intervention. Moreover, these populations are increasing in size and relevance because of the aging population and improved survival after stroke and trauma. It is important to distinguish the emerging nature of these output BCIs, or devices that convert human intentions to overt device con- trol, from those that translate external stimuli such as light or sound into internally per- ceived visual or auditory perceptions (i.e., in- put BCIs). There has been a rich and extensive experience in the sensory prosthetic field. To date, the most successful example of a sensory prosthetic is the cochlear implant....
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...What's the Buzz on Smart Grids? CASE STUDY h e existing elec trici ty infrastructure in the Un ited States is outda te d and in efficient. Energy com pa nies provide power to con su mers, but the grid pro vides no infor m ation abo ut ho w th e con sumers are usin g th at energy, makin g it difficult to develop m ore efficie nt approache s to distribution . Also, the current elec tric ity grid offers few ways to h andle power provided by alte rnative energy sources, wh ich are critical com po nents of mo st efforts to go "gre en ." Enter th e smart grid. A smart grid deliv ers electric ity fro m supplie rs to cons umers using digital technology to save ene rgy, reduce costs, and increase reliability and trans parency. The smart grid enables in formation to flow ba ck and forth b etwe en electric power providers and individual households to allow both cons umers an d energy com pa nies to make more intelligent decision s regarding ene rgy cons um ption an d production. Information from smart grids would show utilities when to raise prices when demand is high and lower th em when demand lessens. Smart grids would also h elp cons u mers program h igh-use electrica l applia nces lik e h eating and air condition ing systems to reduce cons um ption du ring times of peak u sage. If implemented nati onwide, proponents beli eve, sm art grids would lead to a 5 to 15 percent decrease in energy cons um ption . Electricity grids are sized to m eet th e m aximum electricity n eed...
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...GG Accounting Firm Control Analysis of LJB Company Prepared for: Harry Truman President, LJB Company 2300 Pennsylvania Ave. New York, NY Prepared By: Student Name CFO, GG Accounting Firm August 11, 2013 233 S Wacker Dr Chicago, IL 60606 Web:www.GGaccountingfirm.com │Tel 1-800-CON-TROL│ Email GGaccountingfirm@email.com Table of Contents Introduction ………………………………………………………………………………………………………………… 3 Internal Control ……………………..…………………………………………………………………………………... 4 Suggested Improvements to Internal Controls ..….………………………………………………………. 5-6 Conclusion …………………………………………………………………………………………………………………… 7 Works Cited …………………………………………………………………………………………………………………. 8 Introduction According to Paul D. Kimmel, “ Internal control consists of all the related methods and measures adopted within an organization to safeguard its assets, enhance the reliability of its accounting records, increase efficiency of operations, and ensure compliance with laws and regulations”(pg. 338). This report assists to detail observations and recommendations regarding the current internal controls of the LJB Company. In LJB plans to take the company public, GG Accounting Firm has measured LJB compliance under the Sarbanes-Oxley Act of 2002 (SOX) standards. GG Accounting Firm has addressed current practices and has made suggestions that could increase the LJB Companies chances in their endeavor. The internal control recommendations will be based on the six...
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...Chapter 1 3 Controls for Differentiated Strategies 597 Case 13-3 Texas Instruments and Hewlett-Packard Texas Instruments (TI) and Hewlett-Packard (HP) developed, manufactured, and sold high-technology electric and electronic products. Texas Instruments had three main lines of business in 1984: components, which includ ed semi conductor integrated circuits, semiconductor subassemblies, and electronic control devices; digital products, which included minicomputers, personal com puters, scientific instruments, and calculators; and government electronics, which included radar systems, missile guidance and control system s, and in frared surveillance systems. The three businesses generated 46 percent, 19 percent, and 24 percent, respectively, of TI’s sales in 1984. Hewle tt-Packard operated in two main lines of business: computer products, which included factory automation computers, engineering workstations, data termin als, per sonal computers, and calculators; and electronic test and measu rement sys tems, which included instruments that were used to evaluate the operation of electrical equipment against standards, instruments that would measu re and display electronic signals, voltmeters, and oscilloscopes. These busine sses gen erated 53 percent and 37 percent, respectively, of HP’s 1984 sales. Summary financial information for each company is presented in Exhibit 1. Although Texas Instruments and Hewlett-Packard competed in similar industries, the strategies chosen by these...
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...• Start with an executive summary (100 words) Superior Valve, a division of Able Corporation is a manufacturer of valves, with three separate divisions: Hydro-Con, Pneu-trol, and Made to Order (MTO). Superior’s most profitable division is Hydro-Con, its least, MTO. Superior presently seeks to elevate their profitability to match that of the other divisions of Able. Superior is headed by General Manager Jerry Conrad. Frances Kardell is the Division Controller. Todd Talbot, the Group Controller, Ralph Darwin the division's Marketing Manager, and Daria Good is the Manufacturing Manager. Superior is a fast growing company that sells valves to other companies such as Wadsworth Company, which require valves as part of their production process. • A brief introduction not exceeding one quarter of a page (50 words) Superior, looking to improve its profits, is presented with an opportunity to improve their profitability by altering their production landscape by shifting its MTO unit into manufacturing additional volume of Hydro-Con, for which a contract of 60,000 units has been placed by the Wadsworth Company. General Manager Jerry Conrad must consider all of the pros and cons involved with such a change. The Superior Valve Division 1. Critically analyze the Wadsworth Company’s special order. Should the special order be accepted? If so, support your answer. If not, explain reasons. (100 words) Superior Valve earns “variable profits”, and is “not as profitable...
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...• Start with an executive summary (100 words) Superior Valve, a division of Able Corporation is a manufacturer of valves, with three separate divisions: Hydro-Con, Pneu-trol, and Made to Order (MTO). Superior’s most profitable division is Hydro-Con, its least, MTO. Superior presently seeks to elevate their profitability to match that of the other divisions of Able. Superior is headed by General Manager Jerry Conrad. Frances Kardell is the Division Controller. Todd Talbot, the Group Controller, Ralph Darwin the division's Marketing Manager, and Daria Good is the Manufacturing Manager. Superior is a fast growing company that sells valves to other companies such as Wadsworth Company, which require valves as part of their production process. • A brief introduction not exceeding one quarter of a page (50 words) Superior, looking to improve its profits, is presented with an opportunity to improve their profitability by altering their production landscape by shifting its MTO unit into manufacturing additional volume of Hydro-Con, for which a contract of 60,000 units has been placed by the Wadsworth Company. General Manager Jerry Conrad must consider all of the pros and cons involved with such a change. The Superior Valve Division 1. Critically analyze the Wadsworth Company’s special order. Should the special order be accepted? If so, support your answer. If not, explain reasons. (100 words) Superior Valve earns “variable profits”, and is “not as profitable...
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...1,http://www.library.cornell.edu/ 2,http://www.library.cornell.edu/aboutus 3,http://www.library.cornell.edu/aboutus/coll/strength/select 4,http://www.library.cornell.edu/aboutus/collections 5,http://www.library.cornell.edu/aboutus/collections/strength 6,http://www.library.cornell.edu/aboutus/collections/strength/special 7,http://www.library.cornell.edu/aboutus/culpartners 8,http://www.library.cornell.edu/aboutus/inside 9,http://www.library.cornell.edu/aboutus/inside/depts 10,http://www.library.cornell.edu/aboutus/inside/depts/ils 11,http://www.library.cornell.edu/aboutus/inside/history 12,http://www.library.cornell.edu/aboutus/inside/libraries 13,http://www.library.cornell.edu/aboutus/inside/policies 14,http://www.library.cornell.edu/aboutus/inside/publications 15,http://www.library.cornell.edu/aboutus/inside/strategicplanning 16,http://www.library.cornell.edu/aboutus/nondisclosure 17,http://www.library.cornell.edu/aboutus/partners/Cornell%20Faculty%20and%20Programs 18,http://www.library.cornell.edu/aboutus/partners/Corporate%20Partnerships 19,http://www.library.cornell.edu/aboutus/partners/Global%20Engagement 20,http://www.library.cornell.edu/aboutus/partners/Other%20Universities%20and%20University%20Libraries 21,http://www.library.cornell.edu/aboutus/partners/othergrants 22,http://www.library.cornell.edu/aboutus/staff 23,http://www.library.cornell.edu/aboutus/staff/leg 24,http://www.library.cornell.edu/aboutus/staff/staffdir 25,http://www.library.cornell...
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...Negotiation/MBA November 18, 2005 CLASS #3 What is Game Theory? In debriefing Oil Pricing, we will use terms borrowed from Game Theory. Game theory is the study of how people behave in strategic situations. These are situa‐ tions in which each person, when deciding what action(s) to take, must first consider how others might respond to that action. Decision‐making is a constant activity of managers and business. Strategic decisions have to be made every day. Making the wrong decision can have a negative effect not only on the manager’s career, but also on the company’s survival. Even the most successful executives make mistakes from time to time. This is in many cases due to the way in which executives process information coming from the outside world. Managers and business students study psychology and negotiation to avoid mind traps. Particular techniques can be used to facilitate the decision‐making process (brainstorming, simulations, etc). Oil Pricing is a so‐called ʺsocial trapʺ exercise, in which long‐term maximization requires mutual trust where significant short‐term gains are possible by breaking that trust. In most rounds, communication must be implicit, and is hence highly ambiguous and subject to misinterpretation, usually by the pro‐ jection of negative and adversarial intentions that donʹt actually exist. At certain points, the parties are given the opportunity to communicate explicitly, and may choose to reach pricing agreements or not (and...
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...Taking Care 11/7/05 3:44 PM Page 1 Opportunities for Action in Consumer Markets Taking Care of Brands Through Vertical Integration Taking Care 11/7/05 3:44 PM Page 3 Taking Care of Brands Through Vertical Integration Esprit, H&M, Zara, and other vertically integrated brands have captured significant market share over the past few years, growing more rapidly than traditional manufacturers and retailers. By controlling the whole value chain, from manufacturing to retail—and thereby blending product and retail identity—vertical brands can offer attractive economics. With traditional retail channels on the decline, many manufacturers—especially those in textiles, furniture, leather goods, sporting goods, and luxury goods—are choosing vertical integration as a way to better manage their brands. There are, however, many approaches to vertical integration. To get a closer look at the risks, benefits, and best practices of the various approaches, The Boston Consulting Group conducted a detailed survey among a number of leading brands. This article presents highlights from that study. Why Vertical Integration Now? In a traditional business system, the producer controls product design and development, manufacturing, selling and distribution to retailers, product service, and advertising, whereas the retailer is responsible for store concept and design, store management, product assortment, visual merchandising, and selling to consumers...
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...NEW METHOD OF POWER QUALITY IMPROVEMENT IN CLASSICAL AC/AC CONTROLLERS USING PWM SUBMITTED BY LEKHASRI.M KARTHIKA DEVI.G ERODE SENGUNTHAR ENGINEERING COLLEGE, Erode-57. Mail id: eseclekha.eee@gmail.com karthierd.g@gmail.com Contact no: 9791758935 8012178062 Abstract: A lot of topologies of pulse-width modulated (PWM)-AC voltage controllers for single-phase and threephasesystems are proposed up to date. PWM-AC controllers have important advantages comparedwith the phase-controlled AC voltage controllers using thyristors and triacs. This article presents anovel control technique for application to PWM-AC controllers with ability of generating smallerharmonics. In the proposed control method, both the traditional AC voltage controllers and the PWMAC. controllers are combined, smaller THD values are obtained and switching losses are minimized.Thus, the harmonic pollution in the power system will be reduced and the power quality will beincreased. In order to investigate the proposed controller performance, computer simulations andexperimental studies are performed. Obtained results are compared with those of the conventionalPWM-AC controller. Key words: Power quality, AC choppers, PWM-AC controllers, AC sector-control voltage converters INTRODUCTION There are three basic types of AC to AC converters. Thesimplest ones, the AC voltage controllers, allow...
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...Barilla SpA Case B a Exe ecutiv Sum ry ve mmar Pasta is a st P taple food of traditiona Italian cu isine, which was tradit o al h tionally produce by hand. However, today many varieties o pasta are commerc ed y of e cially produc ced and are broadly available in su upermarket across th world. Barilla SpA, an Italian ts he w p world’s larg gest pasta m manufactur rer based company, was at one point in the 1990s the w ng a a aly % e. producin 35% of all the pasta sold in Ita and 22% in Europe The previous Director of Logistics Brando Vit was con T o tali nsidered a visionary a and had prop posed the implementa ation of a Ju ust-In-Time Distribution (JITD) model within e Barilla to help comp o pensate for any unfore r eseen varia ation in prod duct orders The new s. Director of Logistics Giorgio Maggiali too on his pre M ok edecessor’ role and f ’s found it ely ng ment the JIT model. He was fac with gre opposition TD ced eat extreme frustratin to implem from bot internal and externa stakehold th a al ders. Magg iali has to f find a way t subdue the to oppositio to the ne JITD mo on ew odel, if he wants to ov w vercome the challenge of having a e es g complex distribution system, an unbending manufac x a cturing proc cess and unprecedent ted number of SKU’s. My decision is for Bar to go fo M n rilla orward with the implem ment of the JITD mode el, which will reduce unforeseen fluctuation in product demand an reduce p w u nd production costs. Buy-in from both the dis stributors...
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