...at Harvard Business School were not involved in analyzing the textbook or selecting the cases and articles. Every case map provides only a partial list of relevant items from HBS Publishing. To explore alternatives, or for more information on the cases listed below, visit: www.hbsp.harvard.edu/educators Case Title Institution, HBSP Product Number, Length, Teaching Note Geographical and Industry Setting, Company Size, Time Frame Abstract, Key Subjects PART ONE: COST ACCOUNTING FUNDAMENTALS Chapter 1: The Accountant’s Role in the Organization Chapter 2: An Introduction to Cost Terms and Purposes Carver HBSP United States, Consulting Co. #199006 consulting, 10,000 7p employees, 1994 Daniel Dobbins Distillery, Inc. HBSP #189065 7p TN #189172 Tennessee, liquor distillery, 1988 The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures, which can be classified as production, inventory, or period costs. The necessary aging process raises added questions about prior period restatements and needed financing...
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...one company because I was actively disengaged and it was because of the culture. Zappos has been built on the culture of service and employee ‘Happiness”. Both of these elements have led to Zappos growth in the online retail business. In this analysis as part of the organizational behavior course I will explore how the Zappos culture has contributed to its success since 2000 and how culture has played a part in my engagement and performance in the companies I have worked for. What helped the culture at Zappos? Zappos 1believed that in order to be successful they needed to focus on the 3C’s – Company Culture, Customer Service and Clothing. They realized that by defining their culture and understanding what made an employee happy to work for Zappos they could hire the right people who would be prepared to go above and beyond for Zappos. To that end Zappos provided above industry standard benefits for their employees such as free food, computer setup in their internet café which adds a few dollar more to the pay. In other words Zappos designed their organization around a formal design that would be attractive to potential employees. In 2005 Zappos debuted a list of core values that they believed would help develop and grow the company culture. 10 core values formed the backbone of the company’s core beliefs having been...
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...Biblical Worldview Essay As an Accountant, I will not balance the books to display more revenue that the company does not possess, nor will I spend money from company funds for my personal needs and or pleasures because these are not the attributes of the image of God. “So God created man in His own image; in the image of God He created him; male and female He created them” (Genesis 1:27). I need to represent His image in all that I do. “Mankind is created in order to represent God here on earth” (Etzel & Guterrez). Falsifying records and stealing are selfish ways one is to satisfy the needs of the company for whatever reason and the other is to satisfy me. “Let nothing be done through selfish ambition or conceit, but in lowliness of mind let each esteem others better than himself” (Philippians 2:3). Doing right by God I will not balance the books to show more profits than losses by increasing my company’s revenue because this is falsifying their records. Their reasoning may be to gain favor with another company; this is not the favor a Christian should be assisting in. “He who earnestly seeks good finds favor, But trouble will come to him who seeks evil” (Proverbs 11:27). Not only can I be persecuted by law for doing this but I can be fired for not complying with my superiors. No matter what the reason is for the request is it still is an offense; not only to me, but to the Image of God. If I made the choice to do as requested out of fear, then I would have to...
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...this saying helps reassure her that we are always together. My sister was born July 17, 2002. I was 8 years old. I remember being so excited that I was finally a big sister. I got to help feed her, burp her, play with her however; I did draw the line at changing diapers! She was 17 months old when our lives changed forever. She was diagnosed with a malignant brain tumor. I really didn't understand what was going on. I knew that she had to have surgery. I knew she was very sick. She had been in the hospital for almost a month when I found out even more distressing news, my parents would have to take she to Memphis, TN to St. Jude Children's Research Hospital for treatment and I couldn't go with them. She underwent another surgery and she had to have 36 radiation treatments and she and my parents were gone for the longest 4 months of my life! When she came back she had to learn everything all over again. She used a walker to help her walk. She had to learn how to talk again. I played with her, I read to her, and no matter what she had gone through, she still had a smile on her face. She would look at me with those big brown eyes and big smile and she would melt my heart. For a long time, we were inseparable. We did everything together. I was in a bowling league and she came ever Saturday morning to cheer me on! She has been my little...
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...Pain and Pleasure:An Evidential for Theists Problem PAUL DRAPER FLORIDA INTERNATIONAL UNIVERSITY I. THE NATURE OF THE PROBLEM I will argue in this paper that our knowledge about pain and pleasure creates an epistemic problem for theists. The problem is not that some proposition about pain and pleasure can be shown to be both true and logically inconsistent with theism. Rather, the problem is evidential. A statement reporting the observations and testimony upon which our knowledge about pain and pleasure is based bears a certain significant negative evidential relation to theism.' And because of this, we have a prima facie good epistemic reason to reject theism-that is, a reason that is sufficient for rejecting theism unless overridden by other reasons for not rejecting theism. By "theism" I mean the following statement: There exists an omnipotent, omniscient, and morally perfect person who created the Universe. I will use the word "God" as a title rather than as a proper name, and I will stipulate that necessary and sufficient conditions for bearing this title are that one be an omnipotent, omniscient, and morally perfect person who created the Universe. Given this (probably technical) use of the term "God," theism is the statement that God exists. Some philosophers believe that the evils we find in the world create an evidential problem for theists because theism fails to explain these evils (or most of what we know about them). (See, for example, (Hare 1968).) This position...
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...love, which is basically instinct by adulthood. The current Navy slogan, “A Global Force for Good”, changes the appeal from an enlistee’s immediate self-interest to appealing to a higher sense of service (Ewing, 2009). This instills the qualities of commitment to one’s nation from the get go. This concept lends itself to job satisfaction, which is defined as “a positive feeling about one’s job resulting from an evaluation of its characteristics” (Robbins, & Judge, 2009 pg.79). Continuance Commitment Continuance commitment is defined as “the perceived economic value of remaining with an organization compared with leaving it” (Robbins, & Judge, 2009 pg.81). This is one of the concepts that flow into a person’s job satisfaction. At work, in the Navy, there are...
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...Tesco Business Analysis Introduction: Tesco Plc is a British based company, and is the largest food retailer in the UK. It is one of the largest British sellers and holds third rank in retail industry after USA based company Wal-Mart and France based company Carrefour. It sells around 4000 food products (Euromonitor, 2010). Tesco started with the business in grocery retailing, but now it also sell stationary, health and beauty, utensils, clothing, home entertainment, electrical goods, kitchen utensils and seasonal goods like barbeques and garden furniture in the summer. Annual profits of Tesco in year 2005 was announced as £2 billion and in 2006 it announced that it was going to open foreign stores very soon. Tesco operates in 13 countries with 3275 stores of which 2115 operates in UK; its largest geographical market (Euromonitor, 2010). It operates through different store formats which include Extra, Express, metro, hypermarket and superstore. Tesco has its own products ranging from value, normal and finest for different income group of consumers. Tesco was founded by jack Cohen 1919. It gets its name from the combination of the founder of Tesco, Sir Jack Cohen and a partner in a firm of tea suppliers who Cohen worked with, T.E. Stockwell (Marketing (00253650)). One of the biggest investment of Tesco was in the 1980s, when Tesco invested £145m for a superstore development program and invested £500m in building 30 new stores (BSC). The company floated on the stock exchange...
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...Mental Health Experience Mental Health can be defined as a state of emotional and psychological well being in which an individual is able to use his or her cognitive and emotional capabilities, function in society and meet the ordinary demands of everyday life. (The American Heritage Dictionary. 2009) With that being said, as nurses, we work with many mental health patients. Working in home health has given me the opportunity to work closely in the home of some very “mental” patients. One in particular is M.M. She is a 62-year-old female that lives in a low-income apartment in Harriman, TN. She has been diagnosed with depression and schizophrenia. She attends Ridgeview outpatient clinic weekly and gets all of her medications thru them. The nurse at the outpatient clinic sets up her medications in zip lock bags for three times a day, dosage and labels each individually morning, noon and night and the dates as well. I was called in to perform lab work and to provide educational teaching regarding the medications and to monitor if the meds were being taken right. My first call to the patient was to introduce myself and inform her that I would be coming to visit her and what time I would be there. When I arrived at her apartment she was waiting for me in a chair outside of the building. She led me to her apartment and was fairly quite at first. Her apartment was small but very clean. She was very proud of her apartment and showed me around. I explained to her what I...
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...overall well-being of the patients’ and their families’ cognitive, emotional and spiritual concerns (Milstein, 2005). Overcoming the barriers that exist in the arena of the hospital setting is the underpinning of the paradigm of the “healing hospital”. This paper will examine all aspects of the “caring environment” through the connection with the spiritual enlightenment mixed with the clinical care of the patients, families and caregivers. Components of a Healing Hospital The “healing hospital” as discussed in Radical Loving Care is not made of just walls, windows and mortar but exudes the culture of love and caring (Chapman, 2011). The three fundamental components of this hospital are a healing physical environment, the integration of work design and technology and the culture of Radical Loving Care. When these...
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...tranquilizers are depleted through a combination of stress and high adrenaline. This combination set the stage for high anxiety (p. vi). Anxiety is produced due to a lack of important brain chemical called neurotransmitters, Hart calls them “happy messengers” (p. 4). Hart (2001) explains how being stressed or over extended; our brains are deficient in these “happy messengers”. Examples of these include serotonin or noradrenalin. We also have “sad messengers” that carry somber messengers. Some examples of these include cortisol and enzymes (p. 20). Knowing how to balance or restoring the balance of these messages can help us better control our stress and anxiety. To balance these messengers we must set stress level limits and know when to disallow other to cross these limits (p.24). To restore these messengers can include temporarily taking anti-anxiety medication, and focusing on the stress in your life and discovering ways to make life changes (p. 24). He also explains how stress is connected to the overuse of the adrenal glands (p.5). A mild form of anxiety is called a “panic attack” and the more severe from is called” panic anxiety disorder”. Hart (2001) discusses how anxiety falls into three categories which include physiological symptoms, cognitive symptoms, and emotional symptoms (p. 6). Examples of physiological symptoms include weakness, rapid heartbeat, or muscle tension. Example of cognitive symptoms include thinking, I am going to...
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...Healing Hospital: A Daring Paradigm Nathalie Conti HLT310V – Foundations of Spirituality in Health Care Grand Canyon University February 12th, 2011 Healing Hospital: A Daring Paradigm The healing hospital paradigm focuses on the removal of stress and other health risks in the hospital environment for both patients and visitors. These factors are intrinsic to the hospital setting and not the ailments being treated within. For example, stress for patients is generated through painful therapeutic procedures, loss of social life, change in financial status due to the healthcare expenditures, etc. Minimization of these stressors ensures that the patient’s well-being is maintained while the comprehensive care and attention aspects of the paradigm ensures that patient’s recovery processes are maximized without infringements upon their privacy and dignity. The healing hospital paradigm involves healing the whole client (Young & Koopsen, 2006, p. 4) instead of just curing the disease. This emerges from the paradigm’s focuses on healing beyond the body physical: it aims to enhance the overall well being by addressing the patient’s and their families’ cognitive, emotional and spiritual concerns (Milstein, 2005). Within the context of the hospital setting, barriers and complexities must be overcome to create a healing environment. This paper examines the paradigm of the healing hospital, identifying its impact on the care giving process, detailing its components and...
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...provider. Humanity is the healthcare providers feeling about the disease (Chapman, 2007).” Healing hospitals in the United States are becoming more of the norm and expected level of care offered by health care facilities and hospitals throughout the country. The Baptist Healing Trust determines the designation of the top healing hospitals. “The mission of the Baptist Healing Trust, a private grant making foundation, is the sacred work of fostering healing and wholeness for vulnerable populations through strategic investing, philanthropy, and advocacy (healingtrust.org.)” Parrish Medical Center located in central Florida has ranked number one in healing hospital for three years in a row as of 2008. The vision of Parrish Medical Center is: healing experiences for everyone, all the time. In a world dominated by technology, so sophisticated that it is possible to send astronauts into space. The staff at Parrish hospital is dedicated to solving one of the great mysteries of medical care, how to balance awesome technology with loving care. At Parrish hospital the work is called healing and the hospital is striving to create a revolution. They practice their special brand of care through healing experiences through the hands, hearts and the minds of loving caregivers. The design of the...
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...Biblical Integration: Servant Leadership Group 3 BUSI 502 – Servant Leadership Liberty University 2014 Abstract Biblical Integration: Servant Leadership Servant leadership teaches that there must be a balance between serving and leading; a focus on putting the needs of others first (Spears, 1996). The philosophy enriches the lives of not only individuals, but builds better organizations by making it a priority to serve others. The greater contributions of quality service exemplify the determination to create an exceptional institution (Greenleaf, 2009). Providing service to communities is one of the primary focuses of a servant leader, which will develop and enhance more self-growth in their communities. Servant leadership is an act of service, and the embrace of feedback as a source of useful information on how to better serve people (Blanchard & Hodges, 2003). Greenleaf’s revolutionary view on the new topic of servant leadership offered a shift from the traditional role of leadership (Duby, 2009). Part 1: Greenleaf’s Theories Robert K. Greenleaf popularized the term servant leadership, in his 1970 essay, The Servant Leader (Spears, 1996). According to Duby (2009), Greenleaf envisioned servant leaders as being driven and motivated to serve first with the end result being an empowered, serving society. Greenleaf introduced the term ‘servant leadership’ and proposed that great leaders are first servants to others (Spears, 1996; Dierendonck, 2011). Greenleaf...
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...absurdity in the story according to its tone. Irony has an element of indirectness hence making the writing interesting to the reader. In the story of Flannery O’Connor’s “A Good Man is Hard to Find,” Irony has aided deeper comprehension and understanding of its themes as it provokes the readers making them to critically analyze the state, paralleling and distinguishing the actual condition with assumptions as explained in the paper. Use of irony is imbued in this work as it is a principal feature in her lifetime and limited career. She dwelt mostly in Georgia as one of the minor Catholic emphatic. What is amusing is that, she spent most of her lifetime in struggle and met her death immediately it was ripe for her to start enjoying life. At such time it is expected that people should get time in life so that they can enjoy and do whatever they had in mind but they have never got the opportunity or power to do them. It is ironical that, she becomes popular and passes away before she is rewarded for her determination and hard work. The family plans to go to Florida except the grandmother who wants to go to Tennessee. She tries to convince the family by telling them that there is Misfit, the murderer on the way to Florida but they give her deaf ears. At last the grandmother joins the family to Florida with her pet cat. At their first stop, the grandmother talks with the Red on how people are bad. “Good men are hard to find”, the Red said and added that Europe has contributed to the deteriorating...
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...Grameen Bank Voluntary Social Systems in action Bangladesh Population: 145 million Capital: Dhaka (11 million) More than half the population is landless After the war, returned to Bangladesh Ph. D. in Economics Vanderbilt Univ Nashville, TN Tried working in the Govt, resigned in two months. Taught at Tenesse State and in Colorado Chairman of Dept of Economics, Chittagong University Dr. Mohammed Yunus Motivation “I felt extremely ashamed of myself being part of a society which could not provide $26 to forty-two able, skilled human beings who were trying to make a living.” Dr. Yunus, testifying before the U. S. Congress Select Committee on Hunger, in a hearing devoted to microcredit Target Customers The Landless No Collateral No Guarantee Customers are never taken to court for default Target Customers The Landless Villagers whose No Collateral families were “functionally No Guarantee landless,” didn’t own enough land to live off for most of the year. Customers are never taken 0.4 acres upper limit. court for default to Ownership Owned by Borrowers (94%) Govt (6%) Money Disbursed $5.25 billion Disbursed $4.64 billion Repaid $425.15 million in 2005 $585 million Projected in 2006 Loan Recovery Rate 99.01% In 1996, Grameen’s repayment rate of 97% was considered comparable to Chase Manhattan’s rate. Borrowers 5.58 million 96% women Rani’s husband: “If the bank...
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