SlideShare a Scribd company logo
1 of 28
Can you put together the 2 parts of the paper and update based
on the feedback below. There shouldn’t be much editing but just
some adjustments to the final paper with all the parts in one
paper.
Feedback to Learner6/15/17 11:29 PM
Good job on the paper. My dissertation was on workplace
bullying and often the leadership style associated with bullying
is the authoritative/coercive style. The authoritative/coercive
management philosophy uses fear as a prime motivator (Singh,
2009). This philosophy convinces subordinates that a loss of
privileges, rewards, promotion, credit, or wage will occur if
they fail to comply (Singh, 2009).
However, Laissez-faire managers provide inactivity in
policing bullying tactics and therefore become passive
accomplices. Laissez-faire managers inadvertently support
bullying through unresponsiveness in correcting the behavior
(Namie & Lutgen-Sandvik, 2010). A study by Skogstad,
Einarsen, Torsheim, Aasland, and Hetland (2007) supported the
notion that a laissez-faire leadership style provides fertile
ground for bullying between coworkers though the creation of a
social climate characterized by high levels of interpersonal
conflicts and role stress. Furthermore, the study by Skogstad et
al. (2007) indicated that laissez-faire leadership might be more
of a counterproductive leadership style than a zero type of
leadership style, associated with a stressful environment
characterized by high levels of role stress and interpersonal
conflicts.
Namie, G., & Lutgen-Sandvik, P. E. (2010). Active and passive
accomplices: The communal
character of workplace bullying. International Journal of
Communication 4(2010), 343-373.
Singh, A. (2009). Organizational power in
perspective. Leadership & Management In
Engineering, 9(4), 165-176. doi:10.1061/(ASCE)LM.1943-
5630.0000018.
Skogstad, A., Einarsen, S., Torsheim, T., Aasland, M., &
Hetland, H. (2007). The destructiveness of
laissez-faire leadership behavior. Journal of Occupational
Health Psychology, 12(1), 80-92.
doi:10.1037/1076-8998.12.1.80.
Dr. Rick
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
Source: Unknown
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
slevin
Typewritten Text
ISSUES IN ACCOUNTING EDUCATION American Accounting
Association
Vol. 30, No. 1 DOI: 10.2308/iace-50949
2015
pp. 35–46
Using the Codification to Research a Complex
Accounting Issue: The Case of Goodwill
Impairment at Jackson Enterprises
Casey J. McNellis, Ronald F. Premuroso, and Robert E. Houmes
ABSTRACT: This case is designed to help students develop
research skills using the
Financial Accounting Standards Board’s (FASB) Accounting
Standards Codification
(Codification or ASC). The case also helps develop students’
abilities to analyze and
recommend alternatives for a complex accounting issue,
goodwill impairment, which is
very relevant in today’s business world. This case can be used
in an undergraduate or
graduate accounting class, either in groups of students or as an
individual student
project.
Keywords: FASB Codification; goodwill impairment.
CASE
Goodwill Impairment—Background Summary
T
he requirements for assessing the valuation of goodwill
subsequent to acquisition have
significantly changed over the past 15 years, most recently with
the option to perform
qualitative assessments prior to the commencement of the two-
step impairment test and the
amortization alternative now available for private companies.
Furthermore, the valuation of
goodwill requires significant judgment, and thus the
authoritative literature is accompanied by
significant implementation guidance. The standards surrounding
goodwill and the following case
provide students the opportunity to (1) obtain a further
understanding of the related concepts
learned from textbooks, (2) sharpen their professional research
skills, and (3) apply judgment in a
relevant scenario.
Casey J. McNellis is an Assistant Professor and Ronald F.
Premuroso is an Associate Professor, both at the
University of Montana, and Robert E. Houmes is an Associate
Professor at Jacksonville University.
We thank the editor, associate editor, and two anonymous
reviewers for their comments and suggestions on previous
versions of this manuscript. We also thank Shandell VanDonsel,
a Master’s of Accountancy candidate at the University
of Montana, for her help and assistance in the preparation of
this manuscript. The experiment using human subjects
described in this manuscript was approved by the Institutional
Review Board for the Use of Human Subjects in Research
at the respective University.
Published Online: October 2014
35
Company Overview—Jackson Enterprises
Jackson Enterprises (JE), a publicly traded company, produces
and sells products in several
sectors of the U.S. economy. One of JE’s major segments,
which meets the Financial Accounting
Standards Board (FASB) definition of an operating segment, is
its semiconductor business
comprised of two subsidiary companies: Dynamic Technologies
(80 percent owned and publicly
traded), and ZD Systems (wholly owned). Dynamic
Technologies (hereafter, Dynamic) is
headquartered in the northeastern section of the U.S. and
specializes in the manufacture of
electronic sensors and indicators used on automated production
systems in North America, Europe,
and Asia. In 2011, JE acquired 80 percent of Dynamic’s
common stock, a transaction resulting in
$150 million of recognized goodwill. ZD Systems (hereafter,
ZD), a company headquartered in the
mid-western section of the U.S., manufactures sensor-type
devices used solely for agricultural
machines and systems in the U.S. At the time of the acquisition
of ZD in early 2006, JE recorded
$50 million of goodwill. While the two subsidiaries are
classified within the same segment for
segment reporting purposes, they are distinct entities and have
no intercompany transactions.
Industry Information—Dynamic
The production of the electronic sensors and indicators sold by
Dynamic and its competitors
occurs in a highly structured, semi-automated environment.
Accordingly, the industry has
established consistent guidelines and best practices as they
relate to manufacturing. Consistent with
this high level of automation, a large labor union actively
represents the employees of almost every
company in the industry through a collective bargaining
process. Recently, the industry experienced
an influx of technological advancements to its standard
manufacturing process. Such innovations
allow the companies to better track raw materials throughout
every production run, ultimately
reducing the waste normally present in the manufacturing
process. The technology is easily
accessible to existing and potential industry participants; as a
result, the number of competitors
increased by 35 percent in the past year.
While those within the industry view the new manufacturing
advancements positively, the
related practices used by the companies have faced scrutiny
recently due to their extensive
environmental and workplace impacts. The average
manufacturing plant in the industry emits
carbon at higher rates than some automobile manufacturers. As
a result, many companies have been
subject to the close eye of federal and state environmental
agencies. Both regulators and union
representatives have claimed that pollution poses health hazards
to Dynamic’s workforce.
Organizational Information—Dynamic
Dynamic’s strategic initiatives begin with the seven executives
making up its senior
management team. Overall, the company employs approximately
1,500 employees, 102 of which
staff the accounting department. Recently, the employees of
Dynamic successfully secured a
collective bargaining agreement with the backing of the major
union within the industry. The
agreement becomes effective in the first quarter of calendar
2015.
Dynamic’s production process for sensors and indicators fits the
standards and best practices of
the industry. The company uses a mostly automated assembly
line, which is staffed by a number of
machine operators, quality control technicians, and supervisors.
These employees receive extensive
training through industry workshops, as well as industry
training booklets. The production
department performs two daily production runs six days a week
for 50 weeks during each year.
Dynamic has been able to keep material costs low relative to its
competitors due to some negotiated
short-term purchase commitments with suppliers in the past
three years. During the current year, the
typical cost of producing a sensor was approximately $800, and
the company consistently applies a
36 McNellis, Premuroso, and Houmes
Issues in Accounting Education
Volume 30, No. 1, 2015
25 percent markup on cost in establishing the sales price.
Dynamic sells its finished sensors and
indicators through a number of domestic and international
distributors. The domestic distributors
also engage in the distribution of replacement parts for
computers and high-end medical equipment.
To address the government agencies’ recent scrutiny regarding
industry practices pertaining to
environment and workplace issues, Dynamic’s manufacturing
personnel recently developed plans
to institute compliance and reporting systems within the
manufacturing department. The system
involves the addition of employees whom will administer self-
audits of the company’s emissions,
investigate working conditions, and design practices to better
track the company’s carbon emissions
and activities aimed at enhancing workplace safety. No other
companies in the industry have
created such a monitoring mechanism. Dynamic’s management
feels that such a system is
necessary as part of its long-term objectives in order to respond
to recent and future increases in
regulatory activity.
Dynamic has experienced stable growth and profitability since
its acquisition by JE. In 2014,
the company’s gross margin held steady at approximately 20
percent, three percentage points above
the industry average for the year. In August 2014, JE executives
ordered appraisals of all of its
holdings as part of a strategic management initiative. The
independent appraisal company valued
Dynamic’s business at $830 million, based upon earnings
multiples derived in conjunction with
analysis of other companies within Dynamic’s industry. As of
December 31, 2014, Dynamic had
30,000,000 shares of common stock issued and outstanding. The
per share price of Dynamic’s
common stock gradually decreased during 2014 from $27/share
on January 1, 2014 to $23/share on
December 31, 2014. A condensed summary of balance sheet
information (in millions) for Dynamic
as of December 31, 2014 is presented below.
Dynamic Technologies
Current Assets $2,555
Non-Current Assets (including Goodwill) $3,714
Current Liabilities $2,161
Non-Current Liabilities $3,335
Industry Information—ZD
ZD operates in a loosely organized industry that includes only a
few competitors. Each
company’s product contains technology distinctly different from
that of the competition and thus a
significant amount of variability exists between the
manufacturing processes of competitors in the
industry. As a result, the companies share very little
information. Differences within the industry,
including the uniqueness of the technologies employed, have
made it virtually impossible for new
potential competitors to carve a niche within this industry
sector. In fact, in the past six years, the
number of competitors has remained constant. Because of the
role this industry plays in enhancing
agricultural innovation and cultivation, federal and state
government leaders have taken an interest
in creating a business-friendly atmosphere for companies in this
industry committed to enhancing
the competitive advantage of our nation’s farmers and ranchers.
Organizational Information—ZD
ZD is considered among customers and other industry
participants as the driver of agricultural
innovation, being the foremost competitor in the industry.
Because of ZD’s established reputation,
the company’s market share is dominant in this industry. JE’s
executives consider ZD as one of its
best enterprises. ZD stands apart from its competitors because
of the state-of-the-art manufacturing
process management developed over the course of several years.
The production system for the
sensor devices involves specialized welding, fusing, assembly,
and quality control. ZD managers
Using the Codification to Research a Complex Accounting Issue
37
Issues in Accounting Education
Volume 30, No. 1, 2015
have worked diligently to develop a patent for the company’s
unique manufacturing process and
methodology. As of December 31, 2014, the patent application
was pending approval, but
management remains optimistic the application will ultimately
be approved by the United States
Patent Office.
In addition, during the past two years, company scientists
advanced some technology and
created protocols substantially reducing the usage of precious
metals and hazardous materials,
allowing production operators to complete the welding and
fusing of the materials at less-extreme
machine temperatures. As a result, the company has reduced its
utility costs by 15 percent each year
for the past two years, pushing the company’s gross profit
margin to 35 percent. Due to these utility
cost improvements, ZD recently became eligible for a state-
administered manufacturer energy
savings incentive subsidy. This improvement in energy
efficiency also caught the eye of
environmental and sustainable business organizations, and the
company recently won an industry
award for its sustainable business practices.
The company produces one batch of sensors each weekday
during 46 weeks of the calendar
year. During 2014, the average cost of one sensor was $1,495
marked up by 53.85 percent
1
in the
market. ZD runs an in-house distribution system, working
directly with agricultural companies, as
well as a few sizable farms/ranches to fill customer orders.
ZD employs 1,200 individuals, including 12 members in
executive management positions. The
accounting and finance department is staffed with 86
employees. In general, management maintains
a very good relationship with most of its individual employees,
several of whom speak very highly
of the family-like atmosphere surrounding the company’s
operations. As a result, employee
turnover is minimal at ZD.
During the round of August 2014 independent appraisals, ZD
was valued at $1.1 billion, a
figure derived by using the same valuation methodology applied
to JE’s other subsidiaries,
including Dynamic. A condensed summary of balance sheet
information (in millions) for ZD as of
December 31, 2014 is presented below.
ZD Systems
Current Assets $3,000
Non-Current Assets (including Goodwill) $1,346
Current Liabilities $1,456
Non-Current Liabilities $1,960
Case Requirements
Financial reporting personnel at JE are in the process of
completing year-end activities,
including necessary adjusting entries to the consolidated
financial statements. While JE has not
previously believed it necessary to adjust its recognized
goodwill from the Dynamic and ZD
acquisitions, the valuation of goodwill is, nonetheless, a
prominent concern in the closing process.
Assume you are asked to research the financial statement issues
surrounding the goodwill recorded
for the Dynamic and ZD subsidiaries. Please respond to the
following questions/statements. Do not
cite your course textbook or any other textbook, as textbooks
are not authoritative guidance with
regards to accounting research. You should turn in your answers
to all of the requirements below.
1. Identify and cite the relevant topics/subtopics from the FASB
Accounting Standards
Codification for this case.
1
Average cost is $1,495; times 1.5385 equals a selling price of
$2,300. The $2,300 unit selling price less $1,495 unit
cost equals a gross margin of $805, which is 35 percent of
selling price.
38 McNellis, Premuroso, and Houmes
Issues in Accounting Education
Volume 30, No. 1, 2015
2. Identify the specific accounting issue that you believe needs
to be initially addressed for
JE’s consideration of goodwill with regards to both Dynamic
and ZD.
3. What does the qualitative evidence from the case indicate
about whether JE should perform
the two-step impairment test? In your response, identify specific
factors discussed in the
Codification and relate them to the information provided to you
in the case.
4. Beyond the assessment of qualitative factors, what other
evidence should be considered for
the purposes of the analysis? What does this information
suggest? With respect to Dynamic,
what do you think is the most appropriate fair value amount to
use in assessing the fair value
of this reporting unit? Explain. Why is this important?
5. Based upon the information provided above, should Dynamic
and ZD be combined or
separated for the purposes of the goodwill analysis? Explain.
Why is this important?
6. Based upon your initial analysis, do you think the $200
million goodwill balance (i.e., the
$150 million for Dynamic and the $50 million for ZD) is the
appropriate valuation for
goodwill on the December 31, 2014 balance sheet of JE?
7. Prepare a memo detailing the issues involved, the judgments
you made in connection with
the authoritative literature, and your recommendation for the
direction of the goodwill
valuation as it relates to Dynamic and ZD (i.e., does the
evidence suggest further action is
required in determining the appropriate valuation of goodwill?
If so, what steps need to be
taken?).
Using the Codification to Research a Complex Accounting Issue
39
Issues in Accounting Education
Volume 30, No. 1, 2015
Running Head: ORGANIZATIONAL BEHAVIOUR 1
2
Milestone II Paper: The GM Culture Crisis
OL-342
Introduction
According to an independent investigation released by Volukas,
the crisis at the General Motors (GM) involving ignition switch
recall had led to at least thirteen deaths. In this live case study;
one can take notice of a sad culture crisis which is a dominant
force in the existence of an organization (Kuppler, 2014). This
paper seeks to analyze the case scenario at GM by focusing on
the leadership style, the shift from the approach and any other
elements of culture that influence the change throughout the
course of the case study. The final aspect of the paper will
connect the in-depth analysis to the different insights and a
conclusion.
Evaluating the Leadership Theory
Leadership Style: The leadership style used at GM is the
laissez-faire where team members were given a lot of freedom
to do their work and set their deadlines. This autonomy allowed
the employees to work under their terms thus affecting
performance and response to issues that arose. An example is
where the top leadership received conflicting information
regarding the ignition switch crisis since they lacked control
over their staff and the frequency of reporting. However, the
leadership style shifts after the management realize the need for
accountability and dealing with the level of incompetence
indicated in the report. This change was necessary for ensuring
that any form of toxic behavior that conflicted with the values
of the company was done away with (Mind Tools, 2017).
Characteristics and decisions of management: Most managerial
decisions entail risk, conflict, and uncertainty while lacking
structure. However, these features are not evident in the
decisions made by the CEO, Mary Barra whose action points
exhibit certainty and structure regarding programmability
(Kuppler, 2014). In this case, the decisions reflected accuracy
and comprehensive information about the state of affairs at the
company as well as a well-articulated structure towards reforms
(Castro,2015).
The internal and external influences: The internal environment
refers to factors within the organization that impacts the
leadership approach and success of its operations. According to
the case study, the internal influences that caused the shift
include the need to increase the strengths of employees
regarding motivation and talent. This element involved
improving the safety program and quality of performance
through the appointment of a responsible safety leader. On the
other hand, external influences consist of some factors outside
the organization that the management has not much control over
(Kuppler, 2014). The most influential external factor that
influenced the shift in leadership style is the legal and ethical
element that compelled the organization to abide by the
stipulated business laws and ethical standards regarding
employee and customer safety.
The relationship between a leadership style and the decision-
making process: Within the case, there was a shift from the
laissez-faire form of leadership to the transformational
leadership style. The outcome was a more emotionally
intelligent, self-aware, humble and accountable form of
leadership that realized the challenges facing the company, what
action to take and how to respond to the society’s scrutiny
(Mind Tools, 2017). To achieve this change, the management
engaged in a decision-making process that involved identifying
problems, seeking the necessary information, brainstorming
solutions, choosing an alternative, implementing the plan and
evaluating the results.
Assessing Organization Culture
The internal culture within the organization: The culture at GM
represents a way of life where people and systems work against
each other hence limiting performance and quality of services
offered. Job satisfaction at GM is at a minimum with most
employees complaining about poor working conditions,
unreliable supervisors, and an unfair reward system. Regarding
politics, power, and authority, the organization’s culture failed
to allow the elements to work inter-dependently with employees
and management failing to adhere to workplace rules and ethical
guidelines (Kuppler, 2014).
Examples from the case study: GM’s culture exhibits various
problems that affected the overall performance of the
organization. Examples included the reluctance to escalate
issues, the existence of the GM salute in which members
avoided responsibility by crossing their arms and shifting the
task to someone else, and the GM Nod. The GM Nod
phenomenon involved employees nodding in agreement to all
proposed plans of action but had no intention of following the
plan to completion.
Insights and Conclusions
Leadership style and internal culture: The original leadership
style used in the case study is the laissez-faire. This autonomy
allowed the employees to work under their terms thus
complimenting the sad internal culture at the organization
(Kuppler, 2014). The relationship entailed people and systems
interacting in a way that contradicts with the achievement of the
desired goals and objectives.
Influence on changes in leadership style: According to the case,
the organization underwent a shift from the laissez-faire type of
leadership to the transformational leadership. This shift entailed
moving from an independent management to a more progressive
leadership where the leaders acknowledged the importance of
accountability and self-awareness.
The influence of leadership styles and internal culture on the
behavior of the employees: the transformational leadership style
adopted after the report enabled the leaders to inspire
employees since they expected the best from them while holding
themselves accountable for the outcomes. This transformation
influenced the attitude of the team member to improve
productivity and engagement through the setting of clear goals
such as a safety program. On the other hand, the new cultural
approach provided the leadership as well as employees with the
opportunity to build trust and transparency required to unite the
entire workforce to the benefit of their customers.
References
Castro, N., (2015) “Characteristics for Managerial Decisions”.
Retrieved from https://prezi.com/fcmmqw86ytxi/characteristics-
of-managerial-decisions/?webgl=0
Kuppler, T., (2014) “The GM Culture Crisis: What Leaders
Must Learn From This Culture Case Study”. Retrieved from
http://switchandshift.com/the-gm-culture-crisis
Mind Tools, (2017) “Leadership Styles: Choosing the Right
Approach for the Situation”. MindTools.com. Retrieved from
https://www.mindtools.com/pages/article/newLDR_84.html
Running Head: ORGANIZATIONAL BEHAVIOUR 1
ORGANIZATIONAL BEHAVIOR 2
OL-342
Introduction
The organization discussed in the case study is General Motors
(Kuppler, 2014). This is one of the largest automotive
companies in the United States. In the recent past, the company
has not been very kingly in their manner of execution. The
latest and biggest scandal so far has been the ignition switch
recall. This is the main issue discussed in the article. The
company was forced to recall over 12 million cars in 2014. The
faulty ignition switches used by the company in certain models
of their cars were the cause of more than 13 deaths. In the
article, the company is painted as one undergoing a culture
crisis. This is because the faulty parts have been used in models
for over a decade now and the recall was done too late.
Strengths and weaknesses
For many years, General Motors has been a giant in the
automotive industry. Before filing for bankruptcy back in 2009,
the company had the highest recorded sales even higher that
Toyota. General Motors has however been run in a bureaucratic
manner that has led to the fall of a formerly great company.
Among the weaknesses cited are two cultures known as the GM
nod where members of management listen and nod when
assigned to perform a duty but they never do it. The other was
the GM salute where members fail to take responsibility and
instead point to someone else. In other words, playing the game
(Tetzeli, 2016).
Organizational modelling
Initially, the company adopted a hybrid model with some
Autocratic and custodial features. GM workers could spot the
defective ignition switch, and through the years they raised
some concerns to their immediate superiors showing the
custodial model. However, there had been orders passed from
top management that cutting costs must be the primary
objective. Switching the ignition switches would have gone
against this objective, and therefore people in lower
management chose to ignore the problem rather than be the
bearer of bad news. This showed the autocratic model where
information only flows in one way (Shethna, 2016).
Comparison
The model engaged at GM was characteristic in the automotive
industry. Toyota, for example, has a board of 29 Japanese men
who run the whole company. Executives based in the US have
no powers to order for a recall or to stop production without the
authorization of a board member above him. Given the Just in
Time model employed by the company, the production of
defective products is very high if the people on the ground do
not have the authority to correct the mistakes immediately
(Bauer & Erdogan, 2014). This was seen a few years ago when
some Toyota models were unintentionally speeding, and this led
to the largest fine the company has paid to the regulatory
boards. The fine as of 1.2 billion dollars. Ford is another
company that was also run by a handful of executives, though
under the leadership of its previous CEO the company was able
to change its culture (Lombardo, 2017). This saw the realization
of better profit margins and better customer satisfaction. The
automotive industry is slowly switching to organizational
models that have a more holistic approach. They are trying to
create an environment where the employees feel just as
important as their managers, and this will lead to better
products and higher levels of responsibility from each member.
Impact of culture
In the past, employees were more concerned about earning a
living and being able to feed their families. This led to the
development of autocratic models where the executives barked
orders, and the employees followed them without asking any
questions. This translated into higher profits for the company as
the employees earned minimum wage. In the present day,
culture has changed, and now people seek fulfillment from their
jobs. They want to know they are making a difference in the
world and they want their ideas to be hard (Shethna, 2016). This
has phased out autocratic models and in their place, more
interactive models such as the supportive model.
GM current organizational model.
GM, just like other automotive companies has had to change
their corporate model to encourage employees to be an active
part of the company (LeBeau & Pohlman, 2014). The company
is now encouraging employees to speak up about any concerns
especially those that will boost customer safety. There is to be a
reward scheme for employees who come forward. This is to
alienate any fear that used to be associated with being the
carrier of bad news. The companies are embracing models
which are not based on making profits at the expense of quality
or safety (Tetzeli, 2016).
Motivational models
Employees have often been motivated by reward schemes
employed by management. Current organizational models still
use this method but have tweaked it by deputizing the
employees as well. When a problem arises, if the immediate
superior does not address it then the employees are tasked with
forwarding it to even higher management. This surge of power
acts as a great motivational tool for employees.
References
Bauer, T., & Erdogan, B. (2014). Organizational Structure: The
Case of Toyota. Retrieved from Flatworld:
http://catalog.flatworldknowledge.com/bookhub/4?e=fwk-
122425-ch14a_s01
Kuppler, T. (2014, June 8). The GM Culture Crisis: what
leaders must learn from this culture case study. Retrieved from
Switch and Shift: http://switchandshift.com/the-gm-culture-
crisis
LeBeau, P., & Pohlman, J. (2014, May 16). The corporate
culture: Behind the scenes at General Motors. Retrieved from
CNBC: https://www.cnbc.com/amp/2014/05/16/the-corporate-
culture-behind-the-scenes-at-general-motors.html
Lombardo, J. (2017, February 5). Ford Motor Company’s
Organizational Culture Analysis. Retrieved from Panmore
Institute: http://panmore.com/ford-motor-company-
organizational-culture-analysis
Shethna, J. (2016, May 12). Best 5 Organizational Behavior
Model. Retrieved from EDUCBA:
https://www.educba.com/organizational-behavior-model/
Tetzeli, R. (2016, October 17). Mary Barra is remaking the
culture of GM and the company itself. Retrieved from Fast
Company: https://www.fastcompany.com/3064064/mary-barra-
is-remaking-gms-culture-and-the-company-itself

More Related Content

Similar to Can you put together the 2 parts of the paper and update based on .docx

CHAPTER 4Managing in the Global Environment1.docx
CHAPTER 4Managing in the Global Environment1.docxCHAPTER 4Managing in the Global Environment1.docx
CHAPTER 4Managing in the Global Environment1.docxketurahhazelhurst
 
USF EMBA Lecture 3 - Emerging Topics in Supply Chain Management
USF EMBA Lecture 3 - Emerging Topics in Supply Chain ManagementUSF EMBA Lecture 3 - Emerging Topics in Supply Chain Management
USF EMBA Lecture 3 - Emerging Topics in Supply Chain ManagementPayson Johnston
 
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docx
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docxBUSI 600Group Discussion Board Forums Grading RubricCriteria.docx
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docxRAHUL126667
 
Nature of business environment (2)
Nature of business environment (2)Nature of business environment (2)
Nature of business environment (2)Priyanka Mehta
 
Management Uncertainty in Modern times - Philippine setting
Management Uncertainty in Modern times - Philippine settingManagement Uncertainty in Modern times - Philippine setting
Management Uncertainty in Modern times - Philippine settingArchily Bless Gubantes
 
Environmental scanning an imperative for business survival and growth in nigeria
Environmental scanning an imperative for business survival and growth in nigeriaEnvironmental scanning an imperative for business survival and growth in nigeria
Environmental scanning an imperative for business survival and growth in nigeriaAlexander Decker
 
Choose a Research TopicHiba Al MehdiSchool of Business, Northc
Choose a Research TopicHiba Al MehdiSchool of Business, NorthcChoose a Research TopicHiba Al MehdiSchool of Business, Northc
Choose a Research TopicHiba Al MehdiSchool of Business, NorthcJinElias52
 
Choose a research topic hiba al mehdischool of business, northc
Choose a research topic hiba al mehdischool of business, northcChoose a research topic hiba al mehdischool of business, northc
Choose a research topic hiba al mehdischool of business, northcnand15
 
environmental influences in business
environmental influences in businessenvironmental influences in business
environmental influences in businesskscnair
 
Agile Practices and Design Thinking.pptx
Agile Practices and Design Thinking.pptxAgile Practices and Design Thinking.pptx
Agile Practices and Design Thinking.pptxtosoyo4069
 

Similar to Can you put together the 2 parts of the paper and update based on .docx (20)

CHAPTER 4Managing in the Global Environment1.docx
CHAPTER 4Managing in the Global Environment1.docxCHAPTER 4Managing in the Global Environment1.docx
CHAPTER 4Managing in the Global Environment1.docx
 
USF EMBA Lecture 3 - Emerging Topics in Supply Chain Management
USF EMBA Lecture 3 - Emerging Topics in Supply Chain ManagementUSF EMBA Lecture 3 - Emerging Topics in Supply Chain Management
USF EMBA Lecture 3 - Emerging Topics in Supply Chain Management
 
Analytics in the boardroom
Analytics in the boardroomAnalytics in the boardroom
Analytics in the boardroom
 
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docx
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docxBUSI 600Group Discussion Board Forums Grading RubricCriteria.docx
BUSI 600Group Discussion Board Forums Grading RubricCriteria.docx
 
Nature of business environment (2)
Nature of business environment (2)Nature of business environment (2)
Nature of business environment (2)
 
1285891 634600774254793750
1285891 6346007742547937501285891 634600774254793750
1285891 634600774254793750
 
Management Uncertainty in Modern times - Philippine setting
Management Uncertainty in Modern times - Philippine settingManagement Uncertainty in Modern times - Philippine setting
Management Uncertainty in Modern times - Philippine setting
 
California Budget Process
California Budget ProcessCalifornia Budget Process
California Budget Process
 
Strategy management 1
Strategy management 1Strategy management 1
Strategy management 1
 
Environmental scanning an imperative for business survival and growth in nigeria
Environmental scanning an imperative for business survival and growth in nigeriaEnvironmental scanning an imperative for business survival and growth in nigeria
Environmental scanning an imperative for business survival and growth in nigeria
 
Choose a Research TopicHiba Al MehdiSchool of Business, Northc
Choose a Research TopicHiba Al MehdiSchool of Business, NorthcChoose a Research TopicHiba Al MehdiSchool of Business, Northc
Choose a Research TopicHiba Al MehdiSchool of Business, Northc
 
Choose a research topic hiba al mehdischool of business, northc
Choose a research topic hiba al mehdischool of business, northcChoose a research topic hiba al mehdischool of business, northc
Choose a research topic hiba al mehdischool of business, northc
 
environmental influences in business
environmental influences in businessenvironmental influences in business
environmental influences in business
 
Ppt ch03
Ppt ch03Ppt ch03
Ppt ch03
 
Agile Practices and Design Thinking.pptx
Agile Practices and Design Thinking.pptxAgile Practices and Design Thinking.pptx
Agile Practices and Design Thinking.pptx
 
Ibe Unit I
Ibe Unit IIbe Unit I
Ibe Unit I
 
Chapter3
Chapter3Chapter3
Chapter3
 
Be unit 1
Be unit 1Be unit 1
Be unit 1
 
Risk managemnt 2_gc-cp-rapm-090327
Risk managemnt 2_gc-cp-rapm-090327Risk managemnt 2_gc-cp-rapm-090327
Risk managemnt 2_gc-cp-rapm-090327
 
Strategic plan
Strategic planStrategic plan
Strategic plan
 

More from RAHUL126667

Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docx
Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docxApplying the Four Principles Case StudyPart 1 Chart (60 points)B.docx
Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docxRAHUL126667
 
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docx
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docxAPPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docx
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docxRAHUL126667
 
Apply the general overview of court structure in the United States (.docx
Apply the general overview of court structure in the United States (.docxApply the general overview of court structure in the United States (.docx
Apply the general overview of court structure in the United States (.docxRAHUL126667
 
Apply the Paramedic Method to the following five selections.docx
Apply the Paramedic Method to the following five selections.docxApply the Paramedic Method to the following five selections.docx
Apply the Paramedic Method to the following five selections.docxRAHUL126667
 
Application of Standards of CareDiscuss the standard(s) of c.docx
Application of Standards of CareDiscuss the standard(s) of c.docxApplication of Standards of CareDiscuss the standard(s) of c.docx
Application of Standards of CareDiscuss the standard(s) of c.docxRAHUL126667
 
Application of the Nursing Process to Deliver Culturally Compe.docx
Application of the Nursing Process to Deliver Culturally Compe.docxApplication of the Nursing Process to Deliver Culturally Compe.docx
Application of the Nursing Process to Deliver Culturally Compe.docxRAHUL126667
 
Application Ware House-Application DesignAppointyAppoi.docx
Application Ware House-Application DesignAppointyAppoi.docxApplication Ware House-Application DesignAppointyAppoi.docx
Application Ware House-Application DesignAppointyAppoi.docxRAHUL126667
 
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docx
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docxApplied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docx
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docxRAHUL126667
 
Application of the Belmont PrinciplesFirst, identify your .docx
Application of the Belmont PrinciplesFirst, identify your .docxApplication of the Belmont PrinciplesFirst, identify your .docx
Application of the Belmont PrinciplesFirst, identify your .docxRAHUL126667
 
APPLE is only one of the multiple companies that have approved and d.docx
APPLE is only one of the multiple companies that have approved and d.docxAPPLE is only one of the multiple companies that have approved and d.docx
APPLE is only one of the multiple companies that have approved and d.docxRAHUL126667
 
Appliance Warehouse Service Plan.The discussion focuses on the.docx
Appliance Warehouse Service Plan.The discussion focuses on the.docxAppliance Warehouse Service Plan.The discussion focuses on the.docx
Appliance Warehouse Service Plan.The discussion focuses on the.docxRAHUL126667
 
Applicants must submit a 500 essay describing how current or future .docx
Applicants must submit a 500 essay describing how current or future .docxApplicants must submit a 500 essay describing how current or future .docx
Applicants must submit a 500 essay describing how current or future .docxRAHUL126667
 
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docx
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docxApple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docx
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docxRAHUL126667
 
Appcelerator Titanium was released in December 2008, and has been st.docx
Appcelerator Titanium was released in December 2008, and has been st.docxAppcelerator Titanium was released in December 2008, and has been st.docx
Appcelerator Titanium was released in December 2008, and has been st.docxRAHUL126667
 
APA Style300 words per topic2 peer reviewed resources per to.docx
APA Style300 words per topic2 peer reviewed resources per to.docxAPA Style300 words per topic2 peer reviewed resources per to.docx
APA Style300 words per topic2 peer reviewed resources per to.docxRAHUL126667
 
Ape and Human Cognition What’s theDifferenceMichael To.docx
Ape and Human Cognition What’s theDifferenceMichael To.docxApe and Human Cognition What’s theDifferenceMichael To.docx
Ape and Human Cognition What’s theDifferenceMichael To.docxRAHUL126667
 
Apply what you have learned about Health Promotion and Disease P.docx
Apply what you have learned about Health Promotion and Disease P.docxApply what you have learned about Health Promotion and Disease P.docx
Apply what you have learned about Health Promotion and Disease P.docxRAHUL126667
 
APA formatCite there peer-reviewed, scholarly references300 .docx
APA formatCite there peer-reviewed, scholarly references300 .docxAPA formatCite there peer-reviewed, scholarly references300 .docx
APA formatCite there peer-reviewed, scholarly references300 .docxRAHUL126667
 
APA formatCite 2 peer-reviewed reference175-265 word count.docx
APA formatCite 2 peer-reviewed reference175-265 word count.docxAPA formatCite 2 peer-reviewed reference175-265 word count.docx
APA formatCite 2 peer-reviewed reference175-265 word count.docxRAHUL126667
 
APA formatCite at least 1 referenceWrite a 175- to 265-w.docx
APA formatCite at least 1 referenceWrite a 175- to 265-w.docxAPA formatCite at least 1 referenceWrite a 175- to 265-w.docx
APA formatCite at least 1 referenceWrite a 175- to 265-w.docxRAHUL126667
 

More from RAHUL126667 (20)

Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docx
Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docxApplying the Four Principles Case StudyPart 1 Chart (60 points)B.docx
Applying the Four Principles Case StudyPart 1 Chart (60 points)B.docx
 
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docx
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docxAPPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docx
APPLYING ANALYTIC TECHNIQUES TO BUSINESS1APPLYING ANALYTIC T.docx
 
Apply the general overview of court structure in the United States (.docx
Apply the general overview of court structure in the United States (.docxApply the general overview of court structure in the United States (.docx
Apply the general overview of court structure in the United States (.docx
 
Apply the Paramedic Method to the following five selections.docx
Apply the Paramedic Method to the following five selections.docxApply the Paramedic Method to the following five selections.docx
Apply the Paramedic Method to the following five selections.docx
 
Application of Standards of CareDiscuss the standard(s) of c.docx
Application of Standards of CareDiscuss the standard(s) of c.docxApplication of Standards of CareDiscuss the standard(s) of c.docx
Application of Standards of CareDiscuss the standard(s) of c.docx
 
Application of the Nursing Process to Deliver Culturally Compe.docx
Application of the Nursing Process to Deliver Culturally Compe.docxApplication of the Nursing Process to Deliver Culturally Compe.docx
Application of the Nursing Process to Deliver Culturally Compe.docx
 
Application Ware House-Application DesignAppointyAppoi.docx
Application Ware House-Application DesignAppointyAppoi.docxApplication Ware House-Application DesignAppointyAppoi.docx
Application Ware House-Application DesignAppointyAppoi.docx
 
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docx
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docxApplied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docx
Applied Psycholinguistics 31 (2010), 413–438doi10.1017S014.docx
 
Application of the Belmont PrinciplesFirst, identify your .docx
Application of the Belmont PrinciplesFirst, identify your .docxApplication of the Belmont PrinciplesFirst, identify your .docx
Application of the Belmont PrinciplesFirst, identify your .docx
 
APPLE is only one of the multiple companies that have approved and d.docx
APPLE is only one of the multiple companies that have approved and d.docxAPPLE is only one of the multiple companies that have approved and d.docx
APPLE is only one of the multiple companies that have approved and d.docx
 
Appliance Warehouse Service Plan.The discussion focuses on the.docx
Appliance Warehouse Service Plan.The discussion focuses on the.docxAppliance Warehouse Service Plan.The discussion focuses on the.docx
Appliance Warehouse Service Plan.The discussion focuses on the.docx
 
Applicants must submit a 500 essay describing how current or future .docx
Applicants must submit a 500 essay describing how current or future .docxApplicants must submit a 500 essay describing how current or future .docx
Applicants must submit a 500 essay describing how current or future .docx
 
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docx
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docxApple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docx
Apple Inc., Microsoft Corp., Berkshire Hathaway, and Facebook ha.docx
 
Appcelerator Titanium was released in December 2008, and has been st.docx
Appcelerator Titanium was released in December 2008, and has been st.docxAppcelerator Titanium was released in December 2008, and has been st.docx
Appcelerator Titanium was released in December 2008, and has been st.docx
 
APA Style300 words per topic2 peer reviewed resources per to.docx
APA Style300 words per topic2 peer reviewed resources per to.docxAPA Style300 words per topic2 peer reviewed resources per to.docx
APA Style300 words per topic2 peer reviewed resources per to.docx
 
Ape and Human Cognition What’s theDifferenceMichael To.docx
Ape and Human Cognition What’s theDifferenceMichael To.docxApe and Human Cognition What’s theDifferenceMichael To.docx
Ape and Human Cognition What’s theDifferenceMichael To.docx
 
Apply what you have learned about Health Promotion and Disease P.docx
Apply what you have learned about Health Promotion and Disease P.docxApply what you have learned about Health Promotion and Disease P.docx
Apply what you have learned about Health Promotion and Disease P.docx
 
APA formatCite there peer-reviewed, scholarly references300 .docx
APA formatCite there peer-reviewed, scholarly references300 .docxAPA formatCite there peer-reviewed, scholarly references300 .docx
APA formatCite there peer-reviewed, scholarly references300 .docx
 
APA formatCite 2 peer-reviewed reference175-265 word count.docx
APA formatCite 2 peer-reviewed reference175-265 word count.docxAPA formatCite 2 peer-reviewed reference175-265 word count.docx
APA formatCite 2 peer-reviewed reference175-265 word count.docx
 
APA formatCite at least 1 referenceWrite a 175- to 265-w.docx
APA formatCite at least 1 referenceWrite a 175- to 265-w.docxAPA formatCite at least 1 referenceWrite a 175- to 265-w.docx
APA formatCite at least 1 referenceWrite a 175- to 265-w.docx
 

Recently uploaded

UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdf
UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdfUGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdf
UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdfNirmal Dwivedi
 
Simple, Complex, and Compound Sentences Exercises.pdf
Simple, Complex, and Compound Sentences Exercises.pdfSimple, Complex, and Compound Sentences Exercises.pdf
Simple, Complex, and Compound Sentences Exercises.pdfstareducators107
 
Tatlong Kwento ni Lola basyang-1.pdf arts
Tatlong Kwento ni Lola basyang-1.pdf artsTatlong Kwento ni Lola basyang-1.pdf arts
Tatlong Kwento ni Lola basyang-1.pdf artsNbelano25
 
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...Amil baba
 
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptx
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptxMichaelis Menten Equation and Estimation Of Vmax and Tmax.pptx
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptxRugvedSathawane
 
How to Add New Custom Addons Path in Odoo 17
How to Add New Custom Addons Path in Odoo 17How to Add New Custom Addons Path in Odoo 17
How to Add New Custom Addons Path in Odoo 17Celine George
 
Observing-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxObserving-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxAdelaideRefugio
 
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptx
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptxHMCS Max Bernays Pre-Deployment Brief (May 2024).pptx
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptxEsquimalt MFRC
 
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...EADTU
 
PANDITA RAMABAI- Indian political thought GENDER.pptx
PANDITA RAMABAI- Indian political thought GENDER.pptxPANDITA RAMABAI- Indian political thought GENDER.pptx
PANDITA RAMABAI- Indian political thought GENDER.pptxakanksha16arora
 
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptx
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptxHMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptx
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptxmarlenawright1
 
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...MysoreMuleSoftMeetup
 
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...Nguyen Thanh Tu Collection
 
dusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningdusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningMarc Dusseiller Dusjagr
 
Graduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - EnglishGraduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - Englishneillewis46
 
21st_Century_Skills_Framework_Final_Presentation_2.pptx
21st_Century_Skills_Framework_Final_Presentation_2.pptx21st_Century_Skills_Framework_Final_Presentation_2.pptx
21st_Century_Skills_Framework_Final_Presentation_2.pptxJoelynRubio1
 
Ernest Hemingway's For Whom the Bell Tolls
Ernest Hemingway's For Whom the Bell TollsErnest Hemingway's For Whom the Bell Tolls
Ernest Hemingway's For Whom the Bell TollsPallavi Parmar
 
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxCOMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxannathomasp01
 
SPLICE Working Group: Reusable Code Examples
SPLICE Working Group:Reusable Code ExamplesSPLICE Working Group:Reusable Code Examples
SPLICE Working Group: Reusable Code ExamplesPeter Brusilovsky
 

Recently uploaded (20)

Including Mental Health Support in Project Delivery, 14 May.pdf
Including Mental Health Support in Project Delivery, 14 May.pdfIncluding Mental Health Support in Project Delivery, 14 May.pdf
Including Mental Health Support in Project Delivery, 14 May.pdf
 
UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdf
UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdfUGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdf
UGC NET Paper 1 Unit 7 DATA INTERPRETATION.pdf
 
Simple, Complex, and Compound Sentences Exercises.pdf
Simple, Complex, and Compound Sentences Exercises.pdfSimple, Complex, and Compound Sentences Exercises.pdf
Simple, Complex, and Compound Sentences Exercises.pdf
 
Tatlong Kwento ni Lola basyang-1.pdf arts
Tatlong Kwento ni Lola basyang-1.pdf artsTatlong Kwento ni Lola basyang-1.pdf arts
Tatlong Kwento ni Lola basyang-1.pdf arts
 
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
NO1 Top Black Magic Specialist In Lahore Black magic In Pakistan Kala Ilam Ex...
 
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptx
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptxMichaelis Menten Equation and Estimation Of Vmax and Tmax.pptx
Michaelis Menten Equation and Estimation Of Vmax and Tmax.pptx
 
How to Add New Custom Addons Path in Odoo 17
How to Add New Custom Addons Path in Odoo 17How to Add New Custom Addons Path in Odoo 17
How to Add New Custom Addons Path in Odoo 17
 
Observing-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptxObserving-Correct-Grammar-in-Making-Definitions.pptx
Observing-Correct-Grammar-in-Making-Definitions.pptx
 
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptx
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptxHMCS Max Bernays Pre-Deployment Brief (May 2024).pptx
HMCS Max Bernays Pre-Deployment Brief (May 2024).pptx
 
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...
Transparency, Recognition and the role of eSealing - Ildiko Mazar and Koen No...
 
PANDITA RAMABAI- Indian political thought GENDER.pptx
PANDITA RAMABAI- Indian political thought GENDER.pptxPANDITA RAMABAI- Indian political thought GENDER.pptx
PANDITA RAMABAI- Indian political thought GENDER.pptx
 
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptx
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptxHMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptx
HMCS Vancouver Pre-Deployment Brief - May 2024 (Web Version).pptx
 
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...
MuleSoft Integration with AWS Textract | Calling AWS Textract API |AWS - Clou...
 
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...
TỔNG HỢP HƠN 100 ĐỀ THI THỬ TỐT NGHIỆP THPT TOÁN 2024 - TỪ CÁC TRƯỜNG, TRƯỜNG...
 
dusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learningdusjagr & nano talk on open tools for agriculture research and learning
dusjagr & nano talk on open tools for agriculture research and learning
 
Graduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - EnglishGraduate Outcomes Presentation Slides - English
Graduate Outcomes Presentation Slides - English
 
21st_Century_Skills_Framework_Final_Presentation_2.pptx
21st_Century_Skills_Framework_Final_Presentation_2.pptx21st_Century_Skills_Framework_Final_Presentation_2.pptx
21st_Century_Skills_Framework_Final_Presentation_2.pptx
 
Ernest Hemingway's For Whom the Bell Tolls
Ernest Hemingway's For Whom the Bell TollsErnest Hemingway's For Whom the Bell Tolls
Ernest Hemingway's For Whom the Bell Tolls
 
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptxCOMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
COMMUNICATING NEGATIVE NEWS - APPROACHES .pptx
 
SPLICE Working Group: Reusable Code Examples
SPLICE Working Group:Reusable Code ExamplesSPLICE Working Group:Reusable Code Examples
SPLICE Working Group: Reusable Code Examples
 

Can you put together the 2 parts of the paper and update based on .docx

  • 1. Can you put together the 2 parts of the paper and update based on the feedback below. There shouldn’t be much editing but just some adjustments to the final paper with all the parts in one paper. Feedback to Learner6/15/17 11:29 PM Good job on the paper. My dissertation was on workplace bullying and often the leadership style associated with bullying is the authoritative/coercive style. The authoritative/coercive management philosophy uses fear as a prime motivator (Singh, 2009). This philosophy convinces subordinates that a loss of privileges, rewards, promotion, credit, or wage will occur if they fail to comply (Singh, 2009). However, Laissez-faire managers provide inactivity in policing bullying tactics and therefore become passive accomplices. Laissez-faire managers inadvertently support bullying through unresponsiveness in correcting the behavior (Namie & Lutgen-Sandvik, 2010). A study by Skogstad, Einarsen, Torsheim, Aasland, and Hetland (2007) supported the notion that a laissez-faire leadership style provides fertile ground for bullying between coworkers though the creation of a social climate characterized by high levels of interpersonal conflicts and role stress. Furthermore, the study by Skogstad et al. (2007) indicated that laissez-faire leadership might be more of a counterproductive leadership style than a zero type of leadership style, associated with a stressful environment characterized by high levels of role stress and interpersonal conflicts. Namie, G., & Lutgen-Sandvik, P. E. (2010). Active and passive accomplices: The communal character of workplace bullying. International Journal of Communication 4(2010), 343-373. Singh, A. (2009). Organizational power in perspective. Leadership & Management In Engineering, 9(4), 165-176. doi:10.1061/(ASCE)LM.1943-
  • 2. 5630.0000018. Skogstad, A., Einarsen, S., Torsheim, T., Aasland, M., & Hetland, H. (2007). The destructiveness of laissez-faire leadership behavior. Journal of Occupational Health Psychology, 12(1), 80-92. doi:10.1037/1076-8998.12.1.80. Dr. Rick slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text Source: Unknown slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text
  • 3. slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text
  • 4. slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text slevin Typewritten Text ISSUES IN ACCOUNTING EDUCATION American Accounting Association Vol. 30, No. 1 DOI: 10.2308/iace-50949 2015 pp. 35–46 Using the Codification to Research a Complex Accounting Issue: The Case of Goodwill Impairment at Jackson Enterprises Casey J. McNellis, Ronald F. Premuroso, and Robert E. Houmes ABSTRACT: This case is designed to help students develop research skills using the
  • 5. Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (Codification or ASC). The case also helps develop students’ abilities to analyze and recommend alternatives for a complex accounting issue, goodwill impairment, which is very relevant in today’s business world. This case can be used in an undergraduate or graduate accounting class, either in groups of students or as an individual student project. Keywords: FASB Codification; goodwill impairment. CASE Goodwill Impairment—Background Summary T he requirements for assessing the valuation of goodwill subsequent to acquisition have significantly changed over the past 15 years, most recently with the option to perform qualitative assessments prior to the commencement of the two- step impairment test and the amortization alternative now available for private companies. Furthermore, the valuation of goodwill requires significant judgment, and thus the
  • 6. authoritative literature is accompanied by significant implementation guidance. The standards surrounding goodwill and the following case provide students the opportunity to (1) obtain a further understanding of the related concepts learned from textbooks, (2) sharpen their professional research skills, and (3) apply judgment in a relevant scenario. Casey J. McNellis is an Assistant Professor and Ronald F. Premuroso is an Associate Professor, both at the University of Montana, and Robert E. Houmes is an Associate Professor at Jacksonville University. We thank the editor, associate editor, and two anonymous reviewers for their comments and suggestions on previous versions of this manuscript. We also thank Shandell VanDonsel, a Master’s of Accountancy candidate at the University of Montana, for her help and assistance in the preparation of this manuscript. The experiment using human subjects described in this manuscript was approved by the Institutional Review Board for the Use of Human Subjects in Research at the respective University. Published Online: October 2014 35 Company Overview—Jackson Enterprises
  • 7. Jackson Enterprises (JE), a publicly traded company, produces and sells products in several sectors of the U.S. economy. One of JE’s major segments, which meets the Financial Accounting Standards Board (FASB) definition of an operating segment, is its semiconductor business comprised of two subsidiary companies: Dynamic Technologies (80 percent owned and publicly traded), and ZD Systems (wholly owned). Dynamic Technologies (hereafter, Dynamic) is headquartered in the northeastern section of the U.S. and specializes in the manufacture of electronic sensors and indicators used on automated production systems in North America, Europe, and Asia. In 2011, JE acquired 80 percent of Dynamic’s common stock, a transaction resulting in $150 million of recognized goodwill. ZD Systems (hereafter, ZD), a company headquartered in the mid-western section of the U.S., manufactures sensor-type devices used solely for agricultural machines and systems in the U.S. At the time of the acquisition of ZD in early 2006, JE recorded $50 million of goodwill. While the two subsidiaries are classified within the same segment for
  • 8. segment reporting purposes, they are distinct entities and have no intercompany transactions. Industry Information—Dynamic The production of the electronic sensors and indicators sold by Dynamic and its competitors occurs in a highly structured, semi-automated environment. Accordingly, the industry has established consistent guidelines and best practices as they relate to manufacturing. Consistent with this high level of automation, a large labor union actively represents the employees of almost every company in the industry through a collective bargaining process. Recently, the industry experienced an influx of technological advancements to its standard manufacturing process. Such innovations allow the companies to better track raw materials throughout every production run, ultimately reducing the waste normally present in the manufacturing process. The technology is easily accessible to existing and potential industry participants; as a result, the number of competitors increased by 35 percent in the past year. While those within the industry view the new manufacturing advancements positively, the
  • 9. related practices used by the companies have faced scrutiny recently due to their extensive environmental and workplace impacts. The average manufacturing plant in the industry emits carbon at higher rates than some automobile manufacturers. As a result, many companies have been subject to the close eye of federal and state environmental agencies. Both regulators and union representatives have claimed that pollution poses health hazards to Dynamic’s workforce. Organizational Information—Dynamic Dynamic’s strategic initiatives begin with the seven executives making up its senior management team. Overall, the company employs approximately 1,500 employees, 102 of which staff the accounting department. Recently, the employees of Dynamic successfully secured a collective bargaining agreement with the backing of the major union within the industry. The agreement becomes effective in the first quarter of calendar 2015. Dynamic’s production process for sensors and indicators fits the standards and best practices of
  • 10. the industry. The company uses a mostly automated assembly line, which is staffed by a number of machine operators, quality control technicians, and supervisors. These employees receive extensive training through industry workshops, as well as industry training booklets. The production department performs two daily production runs six days a week for 50 weeks during each year. Dynamic has been able to keep material costs low relative to its competitors due to some negotiated short-term purchase commitments with suppliers in the past three years. During the current year, the typical cost of producing a sensor was approximately $800, and the company consistently applies a 36 McNellis, Premuroso, and Houmes Issues in Accounting Education Volume 30, No. 1, 2015 25 percent markup on cost in establishing the sales price. Dynamic sells its finished sensors and indicators through a number of domestic and international distributors. The domestic distributors also engage in the distribution of replacement parts for computers and high-end medical equipment.
  • 11. To address the government agencies’ recent scrutiny regarding industry practices pertaining to environment and workplace issues, Dynamic’s manufacturing personnel recently developed plans to institute compliance and reporting systems within the manufacturing department. The system involves the addition of employees whom will administer self- audits of the company’s emissions, investigate working conditions, and design practices to better track the company’s carbon emissions and activities aimed at enhancing workplace safety. No other companies in the industry have created such a monitoring mechanism. Dynamic’s management feels that such a system is necessary as part of its long-term objectives in order to respond to recent and future increases in regulatory activity. Dynamic has experienced stable growth and profitability since its acquisition by JE. In 2014, the company’s gross margin held steady at approximately 20 percent, three percentage points above the industry average for the year. In August 2014, JE executives ordered appraisals of all of its
  • 12. holdings as part of a strategic management initiative. The independent appraisal company valued Dynamic’s business at $830 million, based upon earnings multiples derived in conjunction with analysis of other companies within Dynamic’s industry. As of December 31, 2014, Dynamic had 30,000,000 shares of common stock issued and outstanding. The per share price of Dynamic’s common stock gradually decreased during 2014 from $27/share on January 1, 2014 to $23/share on December 31, 2014. A condensed summary of balance sheet information (in millions) for Dynamic as of December 31, 2014 is presented below. Dynamic Technologies Current Assets $2,555 Non-Current Assets (including Goodwill) $3,714 Current Liabilities $2,161 Non-Current Liabilities $3,335 Industry Information—ZD ZD operates in a loosely organized industry that includes only a few competitors. Each company’s product contains technology distinctly different from
  • 13. that of the competition and thus a significant amount of variability exists between the manufacturing processes of competitors in the industry. As a result, the companies share very little information. Differences within the industry, including the uniqueness of the technologies employed, have made it virtually impossible for new potential competitors to carve a niche within this industry sector. In fact, in the past six years, the number of competitors has remained constant. Because of the role this industry plays in enhancing agricultural innovation and cultivation, federal and state government leaders have taken an interest in creating a business-friendly atmosphere for companies in this industry committed to enhancing the competitive advantage of our nation’s farmers and ranchers. Organizational Information—ZD ZD is considered among customers and other industry participants as the driver of agricultural innovation, being the foremost competitor in the industry. Because of ZD’s established reputation, the company’s market share is dominant in this industry. JE’s executives consider ZD as one of its
  • 14. best enterprises. ZD stands apart from its competitors because of the state-of-the-art manufacturing process management developed over the course of several years. The production system for the sensor devices involves specialized welding, fusing, assembly, and quality control. ZD managers Using the Codification to Research a Complex Accounting Issue 37 Issues in Accounting Education Volume 30, No. 1, 2015 have worked diligently to develop a patent for the company’s unique manufacturing process and methodology. As of December 31, 2014, the patent application was pending approval, but management remains optimistic the application will ultimately be approved by the United States Patent Office. In addition, during the past two years, company scientists advanced some technology and created protocols substantially reducing the usage of precious metals and hazardous materials, allowing production operators to complete the welding and fusing of the materials at less-extreme
  • 15. machine temperatures. As a result, the company has reduced its utility costs by 15 percent each year for the past two years, pushing the company’s gross profit margin to 35 percent. Due to these utility cost improvements, ZD recently became eligible for a state- administered manufacturer energy savings incentive subsidy. This improvement in energy efficiency also caught the eye of environmental and sustainable business organizations, and the company recently won an industry award for its sustainable business practices. The company produces one batch of sensors each weekday during 46 weeks of the calendar year. During 2014, the average cost of one sensor was $1,495 marked up by 53.85 percent 1 in the market. ZD runs an in-house distribution system, working directly with agricultural companies, as well as a few sizable farms/ranches to fill customer orders. ZD employs 1,200 individuals, including 12 members in executive management positions. The accounting and finance department is staffed with 86
  • 16. employees. In general, management maintains a very good relationship with most of its individual employees, several of whom speak very highly of the family-like atmosphere surrounding the company’s operations. As a result, employee turnover is minimal at ZD. During the round of August 2014 independent appraisals, ZD was valued at $1.1 billion, a figure derived by using the same valuation methodology applied to JE’s other subsidiaries, including Dynamic. A condensed summary of balance sheet information (in millions) for ZD as of December 31, 2014 is presented below. ZD Systems Current Assets $3,000 Non-Current Assets (including Goodwill) $1,346 Current Liabilities $1,456 Non-Current Liabilities $1,960 Case Requirements Financial reporting personnel at JE are in the process of completing year-end activities,
  • 17. including necessary adjusting entries to the consolidated financial statements. While JE has not previously believed it necessary to adjust its recognized goodwill from the Dynamic and ZD acquisitions, the valuation of goodwill is, nonetheless, a prominent concern in the closing process. Assume you are asked to research the financial statement issues surrounding the goodwill recorded for the Dynamic and ZD subsidiaries. Please respond to the following questions/statements. Do not cite your course textbook or any other textbook, as textbooks are not authoritative guidance with regards to accounting research. You should turn in your answers to all of the requirements below. 1. Identify and cite the relevant topics/subtopics from the FASB Accounting Standards Codification for this case. 1 Average cost is $1,495; times 1.5385 equals a selling price of $2,300. The $2,300 unit selling price less $1,495 unit cost equals a gross margin of $805, which is 35 percent of selling price. 38 McNellis, Premuroso, and Houmes Issues in Accounting Education Volume 30, No. 1, 2015
  • 18. 2. Identify the specific accounting issue that you believe needs to be initially addressed for JE’s consideration of goodwill with regards to both Dynamic and ZD. 3. What does the qualitative evidence from the case indicate about whether JE should perform the two-step impairment test? In your response, identify specific factors discussed in the Codification and relate them to the information provided to you in the case. 4. Beyond the assessment of qualitative factors, what other evidence should be considered for the purposes of the analysis? What does this information suggest? With respect to Dynamic, what do you think is the most appropriate fair value amount to use in assessing the fair value of this reporting unit? Explain. Why is this important? 5. Based upon the information provided above, should Dynamic and ZD be combined or separated for the purposes of the goodwill analysis? Explain. Why is this important? 6. Based upon your initial analysis, do you think the $200 million goodwill balance (i.e., the
  • 19. $150 million for Dynamic and the $50 million for ZD) is the appropriate valuation for goodwill on the December 31, 2014 balance sheet of JE? 7. Prepare a memo detailing the issues involved, the judgments you made in connection with the authoritative literature, and your recommendation for the direction of the goodwill valuation as it relates to Dynamic and ZD (i.e., does the evidence suggest further action is required in determining the appropriate valuation of goodwill? If so, what steps need to be taken?). Using the Codification to Research a Complex Accounting Issue 39 Issues in Accounting Education Volume 30, No. 1, 2015 Running Head: ORGANIZATIONAL BEHAVIOUR 1 2
  • 20. Milestone II Paper: The GM Culture Crisis OL-342 Introduction According to an independent investigation released by Volukas, the crisis at the General Motors (GM) involving ignition switch recall had led to at least thirteen deaths. In this live case study; one can take notice of a sad culture crisis which is a dominant force in the existence of an organization (Kuppler, 2014). This paper seeks to analyze the case scenario at GM by focusing on the leadership style, the shift from the approach and any other elements of culture that influence the change throughout the course of the case study. The final aspect of the paper will connect the in-depth analysis to the different insights and a conclusion. Evaluating the Leadership Theory Leadership Style: The leadership style used at GM is the laissez-faire where team members were given a lot of freedom to do their work and set their deadlines. This autonomy allowed the employees to work under their terms thus affecting performance and response to issues that arose. An example is where the top leadership received conflicting information
  • 21. regarding the ignition switch crisis since they lacked control over their staff and the frequency of reporting. However, the leadership style shifts after the management realize the need for accountability and dealing with the level of incompetence indicated in the report. This change was necessary for ensuring that any form of toxic behavior that conflicted with the values of the company was done away with (Mind Tools, 2017). Characteristics and decisions of management: Most managerial decisions entail risk, conflict, and uncertainty while lacking structure. However, these features are not evident in the decisions made by the CEO, Mary Barra whose action points exhibit certainty and structure regarding programmability (Kuppler, 2014). In this case, the decisions reflected accuracy and comprehensive information about the state of affairs at the company as well as a well-articulated structure towards reforms (Castro,2015). The internal and external influences: The internal environment refers to factors within the organization that impacts the leadership approach and success of its operations. According to the case study, the internal influences that caused the shift include the need to increase the strengths of employees regarding motivation and talent. This element involved improving the safety program and quality of performance through the appointment of a responsible safety leader. On the other hand, external influences consist of some factors outside the organization that the management has not much control over (Kuppler, 2014). The most influential external factor that influenced the shift in leadership style is the legal and ethical element that compelled the organization to abide by the stipulated business laws and ethical standards regarding employee and customer safety. The relationship between a leadership style and the decision- making process: Within the case, there was a shift from the laissez-faire form of leadership to the transformational leadership style. The outcome was a more emotionally intelligent, self-aware, humble and accountable form of
  • 22. leadership that realized the challenges facing the company, what action to take and how to respond to the society’s scrutiny (Mind Tools, 2017). To achieve this change, the management engaged in a decision-making process that involved identifying problems, seeking the necessary information, brainstorming solutions, choosing an alternative, implementing the plan and evaluating the results. Assessing Organization Culture The internal culture within the organization: The culture at GM represents a way of life where people and systems work against each other hence limiting performance and quality of services offered. Job satisfaction at GM is at a minimum with most employees complaining about poor working conditions, unreliable supervisors, and an unfair reward system. Regarding politics, power, and authority, the organization’s culture failed to allow the elements to work inter-dependently with employees and management failing to adhere to workplace rules and ethical guidelines (Kuppler, 2014). Examples from the case study: GM’s culture exhibits various problems that affected the overall performance of the organization. Examples included the reluctance to escalate issues, the existence of the GM salute in which members avoided responsibility by crossing their arms and shifting the task to someone else, and the GM Nod. The GM Nod phenomenon involved employees nodding in agreement to all proposed plans of action but had no intention of following the plan to completion. Insights and Conclusions Leadership style and internal culture: The original leadership style used in the case study is the laissez-faire. This autonomy allowed the employees to work under their terms thus complimenting the sad internal culture at the organization (Kuppler, 2014). The relationship entailed people and systems interacting in a way that contradicts with the achievement of the desired goals and objectives. Influence on changes in leadership style: According to the case,
  • 23. the organization underwent a shift from the laissez-faire type of leadership to the transformational leadership. This shift entailed moving from an independent management to a more progressive leadership where the leaders acknowledged the importance of accountability and self-awareness. The influence of leadership styles and internal culture on the behavior of the employees: the transformational leadership style adopted after the report enabled the leaders to inspire employees since they expected the best from them while holding themselves accountable for the outcomes. This transformation influenced the attitude of the team member to improve productivity and engagement through the setting of clear goals such as a safety program. On the other hand, the new cultural approach provided the leadership as well as employees with the opportunity to build trust and transparency required to unite the entire workforce to the benefit of their customers. References Castro, N., (2015) “Characteristics for Managerial Decisions”. Retrieved from https://prezi.com/fcmmqw86ytxi/characteristics-
  • 24. of-managerial-decisions/?webgl=0 Kuppler, T., (2014) “The GM Culture Crisis: What Leaders Must Learn From This Culture Case Study”. Retrieved from http://switchandshift.com/the-gm-culture-crisis Mind Tools, (2017) “Leadership Styles: Choosing the Right Approach for the Situation”. MindTools.com. Retrieved from https://www.mindtools.com/pages/article/newLDR_84.html Running Head: ORGANIZATIONAL BEHAVIOUR 1 ORGANIZATIONAL BEHAVIOR 2 OL-342 Introduction The organization discussed in the case study is General Motors (Kuppler, 2014). This is one of the largest automotive companies in the United States. In the recent past, the company has not been very kingly in their manner of execution. The latest and biggest scandal so far has been the ignition switch recall. This is the main issue discussed in the article. The company was forced to recall over 12 million cars in 2014. The faulty ignition switches used by the company in certain models of their cars were the cause of more than 13 deaths. In the
  • 25. article, the company is painted as one undergoing a culture crisis. This is because the faulty parts have been used in models for over a decade now and the recall was done too late. Strengths and weaknesses For many years, General Motors has been a giant in the automotive industry. Before filing for bankruptcy back in 2009, the company had the highest recorded sales even higher that Toyota. General Motors has however been run in a bureaucratic manner that has led to the fall of a formerly great company. Among the weaknesses cited are two cultures known as the GM nod where members of management listen and nod when assigned to perform a duty but they never do it. The other was the GM salute where members fail to take responsibility and instead point to someone else. In other words, playing the game (Tetzeli, 2016). Organizational modelling Initially, the company adopted a hybrid model with some Autocratic and custodial features. GM workers could spot the defective ignition switch, and through the years they raised some concerns to their immediate superiors showing the custodial model. However, there had been orders passed from top management that cutting costs must be the primary objective. Switching the ignition switches would have gone against this objective, and therefore people in lower management chose to ignore the problem rather than be the bearer of bad news. This showed the autocratic model where information only flows in one way (Shethna, 2016). Comparison The model engaged at GM was characteristic in the automotive industry. Toyota, for example, has a board of 29 Japanese men who run the whole company. Executives based in the US have no powers to order for a recall or to stop production without the authorization of a board member above him. Given the Just in
  • 26. Time model employed by the company, the production of defective products is very high if the people on the ground do not have the authority to correct the mistakes immediately (Bauer & Erdogan, 2014). This was seen a few years ago when some Toyota models were unintentionally speeding, and this led to the largest fine the company has paid to the regulatory boards. The fine as of 1.2 billion dollars. Ford is another company that was also run by a handful of executives, though under the leadership of its previous CEO the company was able to change its culture (Lombardo, 2017). This saw the realization of better profit margins and better customer satisfaction. The automotive industry is slowly switching to organizational models that have a more holistic approach. They are trying to create an environment where the employees feel just as important as their managers, and this will lead to better products and higher levels of responsibility from each member. Impact of culture In the past, employees were more concerned about earning a living and being able to feed their families. This led to the development of autocratic models where the executives barked orders, and the employees followed them without asking any questions. This translated into higher profits for the company as the employees earned minimum wage. In the present day, culture has changed, and now people seek fulfillment from their jobs. They want to know they are making a difference in the world and they want their ideas to be hard (Shethna, 2016). This has phased out autocratic models and in their place, more interactive models such as the supportive model. GM current organizational model. GM, just like other automotive companies has had to change their corporate model to encourage employees to be an active part of the company (LeBeau & Pohlman, 2014). The company is now encouraging employees to speak up about any concerns especially those that will boost customer safety. There is to be a
  • 27. reward scheme for employees who come forward. This is to alienate any fear that used to be associated with being the carrier of bad news. The companies are embracing models which are not based on making profits at the expense of quality or safety (Tetzeli, 2016). Motivational models Employees have often been motivated by reward schemes employed by management. Current organizational models still use this method but have tweaked it by deputizing the employees as well. When a problem arises, if the immediate superior does not address it then the employees are tasked with forwarding it to even higher management. This surge of power acts as a great motivational tool for employees. References Bauer, T., & Erdogan, B. (2014). Organizational Structure: The Case of Toyota. Retrieved from Flatworld: http://catalog.flatworldknowledge.com/bookhub/4?e=fwk- 122425-ch14a_s01 Kuppler, T. (2014, June 8). The GM Culture Crisis: what leaders must learn from this culture case study. Retrieved from Switch and Shift: http://switchandshift.com/the-gm-culture- crisis LeBeau, P., & Pohlman, J. (2014, May 16). The corporate culture: Behind the scenes at General Motors. Retrieved from CNBC: https://www.cnbc.com/amp/2014/05/16/the-corporate- culture-behind-the-scenes-at-general-motors.html Lombardo, J. (2017, February 5). Ford Motor Company’s
  • 28. Organizational Culture Analysis. Retrieved from Panmore Institute: http://panmore.com/ford-motor-company- organizational-culture-analysis Shethna, J. (2016, May 12). Best 5 Organizational Behavior Model. Retrieved from EDUCBA: https://www.educba.com/organizational-behavior-model/ Tetzeli, R. (2016, October 17). Mary Barra is remaking the culture of GM and the company itself. Retrieved from Fast Company: https://www.fastcompany.com/3064064/mary-barra- is-remaking-gms-culture-and-the-company-itself