Swot Analysis Of Celanese And 2003 M &Amp; A Deal Simulation...

Swot Analysis Of Celanese And 2003 M & A Deal Simulation...
Finance Simulation
Case Study: Celanese
This case study is a 2003 M&A deal simulation that occurs between Blackstone and Celanese. This is case presents the concerns of the Celanese and
its side of the view of the deal.
Celanese Introduction
Celanese is involved in the commodity based Chemical Manufacturing business with most of its end–users consisting of Housing, agricultural and
Automobiles markets. Therefore, it primarily operates in Industrial Chemical Industry that is highly impacted by the economic conditions of the country
as well as the globe.
The condition of the industry is very volatile as mostly it's a seasonal business and 2 of the 6 years are its boom whereas the other 4 are the down
years when the industry is filled with consolidations as a game of survival in the market. In the market, Celanese operates, the prices are highly subject
to demand and supply conditions and therefore sometimes the prices are adversely impacted by the reduced demand in the market of the end–users.
The company, Blackstone LP has been interested in buying Celanese for its backward integration strategy whereas it all started upon a meeting of the
two executives in 2002 to discuss the possibility to make out a deal.
ROUND 1
As discussed above the company is highly dependent upon the demand and supply conditions of the market. There is always a considerable pressure
on prices due to excess volumes in the market as well as at the firm level once the supply is over in the market. Due
... Get more on HelpWriting.net ...

Boston Pizza, An International Corporation Essay
Boston Pizza is an international corporation. Its' management team consists of chairmen and owners Jim Treliving and George Melville. Mark
Pecinda , the president and chief executive officer, and Wes Bews, the chief financial officer. Both Jim Treliving and George Melville have been in a
partnership for 40 years when Melville was Treliving 's business consultant for four years until 1973, at that time he became Treliving 's partner in the
business
Jim Treliving One of the first franchisees and a great example of a team leader is a former RCMP officer, In addition to his professional experience and
seniority as the president and chief executive officer of Boston's The Gourmet Pizza Company, the U.S. arm of Boston Pizza, which is headquartered
in Dallas, Texas, Jim is active in benefiting the community. He has been a director of the Boston Pizza Foundation since its beginning in 1990 and
has helped collect and donate over $14 million to Canadian charities. He is also one of the cast members of the CBC program, Dragons ' Den, which
inspires entrepreneurs.
George Melville has been known for his passion for business and for the people. George earned his CA designation in 1968 and received his
Fellowship of Chartered Accountants (FCA) designation in 2005 .Together with Jim have provided guidance and support to their management team
Mark Pecinda President and CEO, Has a Master of Business Administration from the University of New York and a Bachelor of Arts in History from the

The World Of Business, Obtaining Success
In the complex world of business, obtaining success can often seem quite difficult. Problems arise, opinions differ, personalities clash, and often time's
solutions seem near impossible. The important idea to recognize in these situations, however, is that all businesses can be simplified to one main
fundamental goal, making money. When thinking about making money, there are three important terms that must be understood. These terms are
throughput, inventory, and operational expense. In the accounting world, throughput is revenue earned from selling a product or service, inventory is
money spent on fixed assets which lead to throughput, and operating expenses are money spent to turn inventory into throughput. Each of these terms
plays a... Show more content on Helpwriting.net ...
This leads to Alex getting in contact with an old professor, whom may be able to help. The professor teaches Alex about "TheTheory of Constraints",
which is the main foundation that ultimately helps Alex save the company.
The idea of dependent events states that the outcome of one decision affects the outcome of future decisions. This idea is first evident to Alex while
he is observing the children on the hike. The group's productivity is dragged down by its slowest member, but by lightening the load of the slowest
members and placing this person in front of the line, the productivity is able to increase, increasing throughput of the team or process. This is how
Alex learns about the concept of the bottleneck. A bottleneck is any station or resource within a process that has a capacity less than the demand
being placed upon it. Bottleneck's slow down production causing backups at some stages of the production process. This leads to increased inventory
and higher expenses. Although Alex learns that bottlenecks are necessary, he also learns that to increase their capacity it is vital to minimize their
downtime. Another strategy that Alex uses to improve the process is to reduce the batch size. By reducing the size of the batches in the process, Alex
is able to cut costs. Alex ends up reducing the batch to half its size. This in turn cuts the costs in half, as well as gives the company

Dudeson
February 29th 16 February 29th 16 PEM 6 – Evaluation of Projects – Case Study PEM 6 – Evaluation of Projects – Case Study Economic Assessment
Rebecca Schauer & SimГіn UcrГіs [Type the abstract of the document here. The abstract is typically a short summary of the contents of the
document.] Economic Assessment Rebecca Schauer & SimГіn UcrГіs [Type the abstract of the document here. The abstract is typically a short
summary of the contents of the document.] 08 Fall 08 Fall INTRODUCTION After years of hard work by our geologists, geophysicists, and reservoir
engineers, an oil field was discovered. Before deciding whether to develop this field or not, an economic assessment of our potential production options
... Show more content on Helpwriting.net ...
lities platform * Jacket: 1000t @ $10/kg * Topside: 1500t @ $35/kg * One production platform * Jacket: 1000t @ $10/kg * Topside: 1500t @ $35/kg
* Offshore injection module: $60M * Offshore production module: $60M * Floating storage: $150M * Others: $64M * Operating Costs * Fixed:
$10M per year (from the beginning of production) * Variable: $6 per barrel Development Scheme: Technical Option 3 (Onshore & Offshore) *
Years of production: 12 Y| 3| 4| 5| 6| 7| 8| 9| 10| 11| 12| 13| 14| %| 10| 20| 18| 13| 10| 8| 6| 5| 4| 3| 2| 1| * Production Profile * Tangible investment
planning * Year 0: 21% * Year 1: 40% * Year 2: 31% * Year 3: 8% * Platforms * Two wellhead platforms * Jacket: 1000t @ $10/kg * Topside: 1500t @
$30/kg * One injection–utilities platform * Jacket: 1000t @ $10/kg * Topside: 1500t @ $35/kg * Offshore injection module: $60M * Onshore treating
and storage: $125M * Flow lines and pipes: $90M * Others: $20M * Operating Costs * Fixed: $10M per year (from the beginning of production) *
Variable: $5.5 per barrel Economic Data (Assumed to be constant throughout the life of the project) * Crude price: $55/b * Inflation rate: 2% * The
weighted average cost of capital (WACC): 8% Fiscal Terms *

Whirlpool Europe Essay
Financial Management fin855
Whirlpool Europe Case Report
Date: March 2nd, 2015
The benefits proposed in the case are all reasonable. Half reduction in potential optimal DSI improvement is neither too optimistic, nor too
conservative. The forecasting on profit margin is based on sales increase. As a benefit resulted from economies of scale enhance, but not from products
upgrading, the limited .25% gross margin improvement is quite reasonable. Together with that, if the ERP system can be effective as expected, we do
have reason to expect to improvement on sales and gross margin. The benefit improvement analysis is really comprehensive to include also internal
changes such as employee elimination and related savings.
Although they all ... Show more content on Helpwriting.net ...
And in future operation, the change of strategy can also require a new system. Based on my calculation and the assumptions from the case text, I
would recommend this project. It can provide an 82.98 million positive economic value to Whirlpool Europe. However I do have a few concerns. The
forecasting and calculations are based on large quantity of assumptions, and some of them are pretty optimistic, such as the 25% percent increase in
unit sold. Thus, the actual result of this project is subject to a volatility based on the accuracy of the date and forecasting provided in case.
Exhibit 1 Total Cash Flow Changes
Cost of Capital
9.00%
Tax
40.00%
(in millions) 1999
2000
2001
2002

2003
2004
2005
2006
2007
пЃ„ Gross Profit
0.00
4.03
15.57
30.82
41.94
47.63
49.16
49.16
49.16
пЂЁпЃ„пЂ Operating Expenses) –3.61
–2.04
–1.44
–0.69
–0.53
–0.08
0.27
0.30
0.33
пЃ„ EBITDA
3.61
6.06
17.01
31.51
42.48
47.71
48.90

48.86
48.83
(пЃ„ Depreciation) 0.98
2.78
4.20
5.08
5.16
4.28
2.61
1.39
0.91
EBIT
2.63
3.28
12.81
26.43
37.32
43.43
46.28
47.47
47.92
(пЃ„ Taxes) 1.05
1.31
5.12
10.57
14.93
17.37
18.51
18.99
19.17
пЃ„ NI
1.58
1.97

7.68
15.86
22.39
26.06
27.77
28.48
28.75
пЃ„ Depreciation 0.98
2.78
4.20
5.08
5.16
4.28
2.61
1.39
0.91
пЃ„ CFO
2.56
4.75
11.88
20.94
27.55
30.34
30.38
29.88
29.66
( пЃ„ Cap Ex)
4.90
9.00
7.10
4.40
0.40
0.40

0.40
0.40
0.40
(пЃ„ W/C) 0.00

Rwt1 Research Paper
Business Research Report
New product line recommendations
Table of Contents
Executive Summary3
Introduction4
Research Findings4
Finding Number 14
Finding Number 25
Finding Number 35
Recommendations5
Conclusion6
References7
Executive Summary
The company has recently decided to expand its product line to include a product that is a deviation from our traditional offerings. The expansion
presents two potential outcomes. Outcome one has a potential for profit, incremental growth, and additional market share for the company. Outcome
two has a potential for financial loss, reputation or brand damage and reduced market share. We have analyzed our current assets, liabilities, revenues,
operational expenses, ... Show more content on Helpwriting.net ...
Cash on hand and Assets are important to account for when expanding into a new product line. When an accurate balance sheet is presented and all
proper accounting is done, the company is able to leverage their financial strengths and not expose weaknesses when expanding into a new product
line. The reasoning for such a strong focus on the balance sheet is to ensure that the capability to expand is present financially. Companies that have
cash on hand and assets are displaying a positive indicator because it shows the ability to act and invest on demand. According to (Martin, 2002) "Cash
is king regarding solvency, but customers shouldn't overlook a company's cash–burn rate" what this means is that even though there is cash on hand
the ability to go through it is present especially when launching a new product lines in which case the ability to replenish cash reserves must present in
the form of revenues.

Revenue generation is the way a company stays afloat, replenishes cash reserves, and pays bills. Without viable receivables, the company cannot
effectively pay its bills and replenish cash reserves which forces it to be dependent on short and long term borrowing which forces it to operate at a
loss and according to

National Storage And Information Regarding Its History,...
Executive Summary
This is a detailed report on the National Storage REIT, with key information regarding its history, location, property types and assets. By utilising tables
and figures, it presents key information regarding the REITs major occurrences in the past year. Currently standing as the third highest major
competitor in the storage industry, the pathways the National Storage REIT follows to achieve their strategy and goals are listed including the current
financial standings of the company.
Introduction: National Storage REIT
National Storage was formed in December 2000 after Stowage Self Storage, National Mini Storage ad Premier Self Storage made the decision form a
union. With a combined experience of over 30 years and ... Show more content on Helpwriting.net ...
In order to achieve this vision, NSR places their focus on:
Asset Management which seeks out new portfolio opportunities while focusing on growth and portfolio revenue
Acquisitions which concentrates on new properties to broaden the portfolio
Portfolio, Development and Centre Management which is mostly managing third part centres
Capital Management which is sustaining an effective capital structure
The above focus points are prioritised by NSR for the maximum benefit of their investors and are shown in the figure below (NSR 2015b)
Figure 1: NSR Strategy Points Source: NSR 2015a
Management
NSR not only has units in the National Storage Property Trust, but also shares in National Storage Holdings Limited, making it a stapled entity with an
internal management structure (NSR 2015b). The current share price is $1.48 and their market capitalisation is $489.9M ( ASX Limited, 2015).
Figure 2: NSR Management Structure
Source: NSR 2013
Figure 2 shows the management structure of the NSR, with National Storage Holdings Limited and National Storage Property Tryst being stapled. The
National Storage REIT's key investment and management structures is regulated by the internal board and management team of National Storage
Holdings Limited, while the National Storage Property Trust is

The Goal, By Eliyahu Goldratt Essay
When reading the book The Goal written by Eliyahu Goldratt, there were many lessons that I learned in order to have a clear and concise
understanding of a positive level of productivity in a company. To have a positive level of productivity there are may components that are taken into
consideration. Understanding what it actually means to be productive and how to increase the level of productivity by knowing the actual goal of the
company that is trying to be reached and the components that go into the process of being productive. There are many factors that contribute to the
level of productivity and being able to identify these factors is the key ingredient to having a successful level of productivity. When trying to improve...
Show more content on Helpwriting.net ...
To be able to understand the goal of your company you have to be able to understand the overall goal in relation to the measurements, meaning that
the rate at which the system generates sales increases while at the same time decreasing the money that the company has used to purchase things and
also decreasing the amount of money that is spent moving "inventory" into the throughput. The interesting part of these measurements is that they all
have to do with the goal of the company, meaning that they all involve money, which is the overall goal of the company, to make money. It is a
common desire to have a balanced plant, but this cannot be reached if there are problems with the levels of capacity in the plant. If there is not
enough capacity in the plant, it almost seems as if the possibility of having throughput is being lost and if there is an excessive amount of capacity
there is money that is being wasted, which would be a problem when trying to reduce the operating expenses. However, in reality the closer that a
plant comes to being balanced, the closer they get to losing money. " Look at this obsession with trimming capacity in terms of the goal,

American Express : A Global Service Company
American Express is a global service company, providing customers with access to products, insights and experiences that enrich lives and build
business success. A leader in global payments, American Express is the largest card issuer by purchase volume and operates a worldwide network that
processes millions of merchant transactions daily. It offers the broadest array of payment, expense management and travel solutions for consumers,
small businesses, midsize companies and large corporations.
American Express provides customers with incomparable access to products, experiences and insights that enrich lives and build business success.
American Express makes it easier, safer as well as more rewarding for consumers and businesses to purchase the things they need and on the other
hand for the merchants to sell their goods and services. A pioneer ofcommerce, American Express provides novel payment, travel and cost management
solutions for individuals and businesses. Above all, it helps customers achieve their dreams and aspirations through best of the class benefits, access to
unique experiences, business acumen, and global customer service.
1.1Line of Business
Here 's an overview of the businesses and departments that enable American Express to serve customers in more than 170 countries, engage employees
worldwide, protect information and assets, and drive results for shareholders while ensuring it operates with the highest integrity. Here is a brief
description of these

Essay Case Study 3
Case Study 3: Fulfillment by Amazon (FBA)
MIT3220–02: Management Information Systems
1. In your own words, summarize the differences in the sales models of Amazon retain and GearUp. While both Amazon and GearUp provide similar
services, reselling items, there are many differences in the sales models of these two companies. Amazon first puts goods into their inventory and then
sells these goods from their inventory. They take physical possession and sell after they already have possession of the good. Amazon also sells goods
on a consignment basis, but this is not their main service. On the other hand, GearUp does not purchase items until after they sell them at auctions.
GearUp first sells the items and ... Show more content on Helpwriting.net ...
5. If GearUp were to use FBA, what information systems would it not need to develop? What costs would it save? If GearUp were to use FBA it
would no longer need many procedures that they currently have in place. They would not have to worry about going to auction to sell these products
since Amazon would do that for them after they take possession of these items. They also would not have to worry about many inventory procedures
including repackaging and shipping. GearUp would be able to save on inventory expenses and salary expenses since it would reduce labor
requirements (Kroenke, 2013). GearUp would not have to fulfill the order fulfillment process because Amazon would take care of this aspect for them
(Amazon, 2013).
6. If GearUp were to use FBA, how would it integrate its information systems with Amazon's? (TO add depth to your answer, Google the term
Amazon MWS.) If GearUp were to use FBA, it would be able to integrate its information systems with Amazon's by using Amazon's Marketplace Web
Service, or MWS (Amazon, 2013). Amazon's MWS allows sellers to exchange data involving their products. This would help GearUp to grow its
business by allowing a higher level of selling automation (Amazon, 2013). GearUp could directly integrate their information systems with Amazon to
allow for more efficient selling and shipping processes

Great a&P Essay
Q1. As of the date of the case (assume = Jan. 27, 2004): a) What is Great Atlantic & Pacific Tea's (A&P's) 'business model'? A&P is a retail food
chain in North America that operates under various trade names (i.e. Super Foodmart, Farmer Jack, Dominion, etc.). The business focuses on sales
volume, inventory turnover and effective cost control as the products are sold at low margins in a very competitive market. A&P's business model
focuses primarily on acquisitions and divestitures. As the company has room for growth, it expands by building or acquiring more stores. Once the
company is in need of extra cash, it divests assets to include store closings and complete sales of a trade name. b) Which... Show more content on
Helpwriting.net ...
Mitch Goldstein probably drew from this information to state that A&P has no large financial obligations until 2007. Q4.How did A&P get into its
current situation (current = as of the time of the case)? In what sense is it not surprising that it is where it is? (1 pt) In FY2000, A&P started into a
spiral of negative cash flows which continue and have resulted in negative retained earnings in the first nine months of FY2003. This industry's high
competitiveness and low margins are impacting A&P's ability to meet its high sales volume target. Wal–Mart's quick expansion in recent years has
contributed to this effect. In response to negative cash flows, A&P launched its asset disposition initiative in order to generate cash to cover
expenses. Having just divested several assets through closures or sale of stores, A&P generated proceeds in an attempt to reverse the negative cash
flows. Specifically, the sale of Eight O'Clock Coffee business generated proceeds of $107.4 million and a gain of $75.1 million ($43.6 million after
tax). Although these sales have generated proceeds and made the 3rd quarter financial statements appear as an improvement over previous quarters
(smaller net loss), A&P is still in a state of financial distress. The asset divestiture initiative is only a one time solution as A&P has not actually

Expensess Were Divided Into Operating Expenses And...
Expenses The University of Georgia expenses were divided into operating expenses and nonoperating expenses (University of Georgia, 2016b). The
following percentages were calculated based on the numerical data that was provided by the University of Georgia's Annual Financial Report (2016b).
From the calculations, it was determined that ninety–eight percent of the cost came from the operating expenses. Of those operating costs, the costs
were composed of research, which was twenty–six percent, instruction, which was twenty–two percent, public service, which was approximately
twelve percent, auxiliary enterprises, which were approximately eleven percent, plant and maintenance, which were approximately nine percent,
academic support, which ... Show more content on Helpwriting.net ...
Out of the five sources for funding, tuition and fees was the highest contributor to the University of Georgia's revenue (University of Georgia, 2016b).
Government Aid State funding increased from the following year, and it made up approximately twenty–seven percent of the total revenue (University
of Georgia, 2016b). Federal funding made up approximately one percent of the total revenue (University of Georgia, 2016b). State funding was the
second largest contribution to the University of Georgia's revenue (University of Georgia, 2016b). (130 words) Grants and Contracts University of
Georgia (2016b) stated that operating grants and contracts came from payment for products and services. Operating grants and contracts made up
approximately fourteen percent of the total revenue, and it had increased by approximately sixteen million dollars from the previous year (University
of Georgia, 2016b). Non–operating grants and contracts made up approximately five percent of the total revenue, and there was a slight increase
from the previous year (University of Georgia, 2016b). Capital grants made up approximately two percent of the total revenue (University of Georgia,
2016b). "Research awards from external funding rose by twelve percent" (University of Georgia, 2016b, p. 5). (109 words)
Auxiliary Enterprises Auxiliary revenue included the following categories: "resident halls,

Company Weaknesses And Resource Deficiencies
COMPANY WEAKNESSES AND RESOURCE DEFICIENCIES
Rising Prices: FedEx prices are higher as compared to their competitors which can be a potential weakness if their customers do not perceive a
difference between FedEx and its competitors.
Labor Disputes with Pilots: The FedEx Pilots Association is formed by the FedEx pilots. The motive of this global body was to bring about changes
in the pilots' salaries, retirement benefits and also restricting outsourcing of foreign flights. The pilots can share their views and feelings through a
website. There was a case in 1998 where the pilots were about to go on a strike which enabled FedEx and FedEx Pilots Association to develop an
agreement that was posted on the website. However, this agreement did not satisfy the expectations of the pilots and thus, this is an internal
weakness for Federal Express keeping in mind the fact that it has about 3500 employees in its kitty. FedEx would suffer and force other competitors to
take over if its pilots would go on strike and also incur heavy losses. There was a case in 1997 where the UPS employees went on strike forcing FedEx
to take an extra 800,000 shipments in a day.
Running Subsidiaries Separately: FedEx has made a conscious effort to keep their companies separate to allow a much more organized and structured
working environment.
In the 1998 annual report of FedEx, CEO Frederick Smith states, "Simply layering the unique resource and operating requirements of a time–definite,
global,

Feasibility Report of Women Boutique
Business Plan for Fashion Boutique 1.0 EXECUTIVE SUMMARY Overview Fashionista is an upscale women's clothing boutique that will open in
October this year. Fashionista's clothing selections and exclusive personal style services include a detailed Style Assessment, which will ensure that
our customers are well dressed. It is a woman–owned business, currently organized as a Sole Proprietorship. Clothing for stylish women It will carry
Ready–to–Wear (RTW) designer and casual/contemporary apparel & accessories for women, and will be the exclusive U.S. home of the German
line, Herr Frau. Mission To provide women with a boutique that offers a comfortable and approachable environment To showcase quality,
well–constructed fashions from... Show more content on Helpwriting.net ...
Kapra Boutique The Designer Shalwar Kameez Fashion House Search KB Designs Top of Form | | | powered by| | Bottom of Form This Blog | This
Blog | | Top of Form Bottom of Form Pre–Feasibility Study BOUTIQUE (Women Designer Wear) INTRODUCTION 1.1 Project Brief The
pre–feasibility study focuses on the establishment of women designer wear Kapra Boutique including the operations of apparel designing,
manufacturing, selling and marketing. The study has been designed to capture the dynamics of the Kapra Boutique industry, with its many components
and possible strategic opportunities. 1.2 Opportunity Rationale Clothing is a beautiful visual demonstration of the social and emotional needs of
people wearing it. It also portrays in a clearly understood visual manner, what people of different cultures and styles want socially. Fashion, through
times, has gone through so many rapid changes and bizarre extremes that it has examples of nearly every kind of clothing function. However, in a
Kapra boutique business, the specifications and descriptions of the designs and clothes are so general that they can fit more than one costume, which
actually are quite different in nature from each other and this is solely dependent on the taste of the people. The range of Pakistani dresses is
remarkably wide, according to the vast cultures, geographical differences, purchasing capacities, influence of the western culture, and bewildering
diversities of

Case Study
Memorandum To:CEO, Ocean Carriers Re: Ocean Carriers Capital Budgeting Mary Linn, Vice President of Finance, has been approached by a
potential customer with a proposed lease of a ship for a three–year period, beginning in early 2003. The terms are very attractive but we currently do
not have a ship that meets this customer's needs. Ms. Linn has asked Group 4 to research three proposed scenarios to determine whether or not
commissioning a new capesize carrier for this customer will be in the best interests of the company. The following are our findings and
recommendations: Background Daily spot hire rates are expected to decrease over the next year because the iron ore shipments are expected to
decrease while fleet... Show more content on Helpwriting.net ...
Option 3: Sell the Carrier on the Second Hand Market After 15 Years If the company chooses to sell the carrier on the second hand market after 15
years, the selling price should be $11,343,760 (please see Table 5 for calculations). This selling price is equal to the NPV of the last ten years.
(From 16th year to 25th year). A buyer would only can accept the selling price that makes their NPV positive. Because we assume that the buyer
has the same daily hire rate, operating costs, depreciation, tax rate, and working capital requirements as Ocean Carrier we can also assume that
the buyer's NPV is same as the Ocean Carriers' NPV of the last ten years. Another facet, from Ocean Carriers' perspective, is that the selling price
should be greater than the gain from continuing to operate the carrier. It should be noted that the zero time for computing the NPV is 15th year,
not the first year, because the selling is happened in the end of the 15th year. For the same reason, the net working capital should also start from
the 15th year. Attachments (10): Exhibit 1: Capital Expenditures Anticipated in Preparation for Special Surveys Exhibit 2: Capesize fleet by age
category as of December 2000 Exhibit 3: Current order book for dry bulk capesizes by delivery date Exhibit 4: Daily hire rate adjustment factor for dry
bulk capesizes based on age of vessel Exhibit 5: Worldwide iron ore vessel shipments, fleet size and average

The Goal And Managing Production Management
"The Goal" paints a vivid pro trail of common difficulties faced in production plants and by production managers everyday. In any company the goal
is to make money, however as a production manager that goal becomes your sole responsibility. The entire purpose of a manager is to manage the
production jobs in a systematic way. Low production cost at a fraction of the time increases demand which increases profit. This book addresses the
fundamental skills needed to run and manage production efficiently. Understanding what works for your company as well as against is the first step in
improving production efficiency. As a manager or company head you must evaluate all aspects of your production plan and begin drafting solutions.
Eliyahu M.... Show more content on Helpwriting.net ...
As the story unfolds and its decided that Rogo must solve the production problems or he is out of a job, we start to learn more about Rogo 's
family life and how that weighs in on his job. Since moving back home six months ago Rogo 's family was not adjusting well and the plant
problems wasn 't allowing Rogo to balance both successfully. Their marriage begins to strain because of the devotion Rogo needs to give to the
plant. While in a team meeting Rogo starts to reflect of his life and how he is back at square one is some ways. He thinks back on a conversation he
had with a college friend, Jonah. Jonah was a Physicist and in catching up they discussed the production plant and the new implementation of robots on
the assembly line. Jonah didn 't agree that the robots increased production efficiency; in this reflection Rogo realized the goal of his company was to
make money.
The Next day at work Rogo converses with Lou the plant's controller about the goal of the plant, Lou agrees they discuss the tools used to tell if a
company is making money. Rogo knows he has little time to turn things around, but so much more is needed so he decides he to talk to Jonah again.
After finally getting a hold of Jonah, Rogo gets 3 measurements with specific definitions to work out the goal, throughput, inventory, and operational
expense. Rogo is left to figure

Massachusetts General Hospital: CABG Surgery (A) case...
Problem:
The cost of the health care industry has always been rising since the early 1980s. It has been a growing concern in both the industry and society.
Massachusetts General Hospital (MGH) is no exception. Even though the average length of stay (LOS) for the patients in MGH has been declining
(Exhibit 10), it is still the highest compared to their competitors (Exhibit 6). Besides the cost, there is no uniformity of process and standardization
across different facilities and departments of the hospital. MGH lacks communication and coordination between the facilities.
Key Issues:
Dr. David Torchiana (Cardiac Surgeon) and Dr. Richard Bohmer (Quality Improvement Administrator) want to improve the process in the hospital by...
Moreover, MGH cannot pass that cost to patients as 80% of the CABG patients are on DRG which means they cannot increase the price for these 80%
of patients.
Managing demand and capacity: MGH could forecast the demand and research the bottlenecks in each area of process flow diagram (Exhibit 8)
such as surgery room, Ellison 8 rooms, SICU floor bed, and other hospital beds. Based on the research, they can increase or decrease the resources
such as staff or beds or even expand the facility. They need the data to forecast and manage the capacity. Without the data, it is impossible to manage
the capacity. So MGH need to start collecting data to better manage the demand and available capacity. However, this would not help solve the current
immediate problem in hand to improve the process and reduce costs.
No change: The cost is increasing every year in the health care industry. There is no way to transfer these costs to patients as the services are already
costly. Change is the only constant. Change is inevitable for MGH to survive in this industry. There are no pros with this option and several cons such
as having no standards, poor communication and coordination between groups and poor maintenance of patient's track records.
Recommendation:
The best alternative from the above is to adopt the strategy of focusing on the process (1st alternative). This can be achieved by the proposed care
path. Most of the operational issues under Key issues

Medical Imaging : Benefits From Cloud Computing
Medical imaging: Health care is an area which benefits from Cloud computing. In medical field, the records of patients are stored, managed and used
for future reference. To store these records cloud computing is used. Cloud Computing reduces the overall cost required to store the records. It provides
different types of services like Infrastructure as a Service, Platform as a Service and Software as a Service. These services installs and manages the
applications automatically without users knowledge about the underlying infrastructure. As these services in Cloud Computing updates the records
without the need of consuming amount for installing and storing information in databases. Therefore, Cloud Computing reduces installation, storing
and managing cost of the resources. Cost for health care system decreases for large applications but for small health care systems cost is very high
because they do not maintain large databases to store the data.
Virtual Enterprise: Virtual Enterprise is another area where cloud computing is beneficial. Cloud computing is used in the business organizations to
maintain the annual expenditure. In the article there are two types of expenses CAPEX (Capital Expenditures) and OPEX (Operational expenses).
"CAPEX way for Information Communication Systems means buying, installing and maintaining ICT infrastructures ".Cost of maintaining the
databases in ICT is performed by cloud computing. As Cloud computing uses Software as a Service. This

Accounting Fraud at Worldcom
9–104–071 REV: SEPTEMBER 14, 2007 ROBERT S. KAPLAN DAVID KIRON Accounting Fraud at WorldCom WorldCom could not have failed
as a result of the actions of a limited number of individuals. Rather, there was a broad breakdown of the system of internal controls, corporate
governance and individual responsibility, all of which worked together to create a culture in which few persons took responsibility until it was too late.
– Richard Thornburgh, former U.S. attorney general1 On July 21, 2002, WorldCom Group, a telecommunications company with more than $30 billion
in revenues, $104 billion in assets, and 60,000 employees, filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code. Between
1999 and 2002, WorldCom... Show more content on Helpwriting.net ...
These line–cost expenses were a significant cost for all long–distance carriers. LDDS started with about $650,000 in capital but soon accumulated $1.5
million in debt since it lacked the technical expertise to handle the accounts of large companies that had complex switching systems. The company
turned to Bernard J. (Bernie) Ebbers, one of its original nine investors, to run things. Ebbers had previously been employed as a milkman, bartender,
bar bouncer, car salesman, truck driver, garment factory foreman, high school basketball coach, and hotelier. While he lacked technology experience,
Ebbers later joked that his most useful qualification was being "the meanest SOB they could find."4 Ebbers took less than a year to make the company
profitable. Ebbers focused the young firm on internal growth, acquiring small long–distance companies with limited geographic service areas and
consolidating third–tier long–distance carriers with larger market shares. This strategy delivered economies of scale that were critical in the crowded
longdistance reselling market. "Because the volume of bandwidth determined the costs, more money could be made by acquiring larger pipes, which
lowered per unit costs," one observer remarked.5 LDDS grew rapidly through acquisitions across the American South and West and expanded
internationally through acquisitions in Europe

Mercury Financial Valuation Case
Mercury Athletic Footwear: Valuing the Opportunity
Team 10 / Mergers and Acquisitions
West Coast Fashions, Inc (WCF) was a large business, which dealt with men's and women's apparel. One of their segments was Mercury Athletic
Footwear. WCF wanted to dispose off this segment. They just wanted to divest because they wanted to focus more on their core business and move it
up to the elite class.
John Liedtke was the Business Development Head at that time in Active Gear Inc. He had a clear idea that acquiring Mercury will shoot up AGI's
revenues for sure. It would also ensure an expansion of the key business. In order to get a clearer picture on the acquisition, he needed to compare and
analyze the company's financials well. By this he ... Show more content on Helpwriting.net ...
According to the information in the case, Men 's Athletic revenue grew more 40% over the prior year and the average compound rate from 2004–2006
was of 29%, therefore the forecasted item should be based on this assumption from the case of CAGR of 29%. This projection seems conservative and
it can be modified towards the expected 29% growth.
Men's Casual
Women's Athletic
This segmented shows a growth rate of 2,50% from 2007–2011. According to the information provided in the case, the sales of this business line
should be declining at 6,25% per year not increasing. Therefore its sales should decrease in this percentage not increase as projected per Liedtke.
Liedtke projected for this business segment, an average growth rate 7,98% (2007–2001). The case indicates a growth from 2004–2005 of 13,5% per
year . Therefore this can be somewhat a conservative growth projection. Since this has been solid growth, this could be increased to maintain the 13,
5% sales growth in the upcoming years
Women's Casual
Lietdke's projection assumed that this business line was going to disappear by the end of 2007 this is aligned with was its expected from Mercury
management according to the facts stated in the case (page 6). Given this information we can conclude that the Women's Casual as part of Mercury
revenue generator would disappear, therefore this projection seems reasonable if Mercury does not merge. If merger happens this business line can be
enhance by the synergies of both

The Conference's County Ethnic Breakdown
Figure 12 shows the conference's county ethnic breakdown. These figures contain only the counties that are in the Northwest Texas Annual Conference
area. By excluding state–level data in favor of county–level data, Figure 12 creates a closer relationship to the actual conference totals. However, the
area population does not reflect the demographics of its conference membership.
Figure 13 – Conference's Actual Ethnic Breakdown
As you can see by comparing the two figures, the Northwest Texas AC's demographics do not correlate to the geographic area. Northwest Texas
contains a large concentration of African–American. Please note that the conference members may self–identity on UMC data forms differently than
US census data. The annual conference fails to capture the Asian and most of the African American population.
Figure 14 – Membership by Gender
Figure 14 shows Northwest Texas' membership as a percentage of gender by church attendance size. The Northwest Texas conference averages 56%
females to 44% males. By breaking the conference churches into attendance sizes, a pattern emerges the percentage of males in a church increases as
the church size increases.
Review of Congregational Conversation
55% of Northwest Texas's churches have fewer than 50 weekly attendees (and 9% of the conference's total weekly attendance) while 9 churches contain
27% of the conferences total weekly attendance. In comparison to other conferences, a large portion of the conference's

Essay about Toy World
Executive summary.
In this business case, a shift from seasonal to level monthly production of toys will change the seasonal cycle of Toys World's working capital needs
and necessitate new bank credit arrangements.
It has to be analyzed the company's performance, forecast fund needs and make a recommendation. The case introduces the pattern of current assets and
cash flows in a seasonal company and provide and elementary exercise in the construction of the pro forma financial statements and estimation of fund
needs.
Toy World has been facing two basic issues, as follows:–The first one is if it has to change to a level monthly production.
–The second area of concern is the financial arrangement with the bank. ... Show more content on Helpwriting.net ...
Insights about the Main Issues
1. Should Toy World change from seasonal production to level monthly production?
With seasonal production there are many problems. Overtime premiums reduced profits, seasonal expansion and contraction of the work force resulted
in recruiting difficulties and high training and quality control cost, etc....
Changing to level production these costs can be reduced in $490,000, which is reflected in the cost of good sold, instead of be a 70% of sales, now is
65.1 % of sales.
But a portion of these savings would be offset by higher storage costs, that is $115,000. This will increase the operating expenses in $10,000
approximately each month. ( Exhibit 1).
With all these changes, the company will obtain more profit with the level production, $532,000 instead of $351,000,which represents an important
increase.
Looking at ratios, return on equity with level production will be 14.5%, instead of 9.62% that it is now with seasonal production. Return on assets will
be 9.8% with level production, instead of 6.5 that is now.

( Exhibit 2 ).
The biggest problem of changing to a level production is the cash flow. As it changes to a level production, it will produce 542 dollars each month.
However, the first seven months it is not selling more than 160 dollars each month

Amazon as a Leading Online Retailer Company
Amazon.com
"AMAZON CAN BE ONE OF THE MOST SUCCESSFUL COMPANIES ALL OVER THE WORLD. RISKS ARE BIG, BUT PROFITABILITY
CAN BE ALSO BIG"
INTRODUCTION
Amazon.Com is a leading online retailer company, offering for sale different items such as books, music, DVDs, videos, toys, electronics, software,
video games and home improvement products serving almost 22.5 million customers over 150 different countries. This company was founded in
July 1995 by Jeff Bezos in the state of Washington USA. Jeff Bezos now 37 years old, received his BS in Electrical Engineering and Computer
Science from Princeton University. His professional career started at Bankers Trust Company in 1988, where he became Vice President in February
1990. At the end of the ... Show more content on Helpwriting.net ...
In the US market the most important variable of growth has been the introduction of several new products and services beyond the typical sales of
books, videos and music. This couples with the company goal of being the place where customers can search and buy anything they may want in the
Internet.
The company's international expansion has been also very important in the recent years. The first international Web Site ofAmazon.com was launched
simultaneously in Germany and United Kingdom in October 1998. These two Internet sites are positioned as number one sites of Internet sales in their
respective countries. Recently, two new Web Sites were launched in France (August 31, 2000) and Japan (November 01, 2000). This process of
international growth is expected to continue opening new Web Sites or arranging partnerships with local providers.
The E–Commerce Accounting
With Internet a new economy started to grow, the cyber economy or simply e–commerce. This technological revolution is changing the old paradigms
about the workings of economics and furthermore our life styles. As happened in the early years of the Industrial Revolution, some firms made a
protagonist role in showing the wealth and power of this "revolution". Today the history seems to return to a new starting point but we must be aware
that new changes in the economic structure have important costs of reallocation

The Goal- Summary
The book tells us the story of a plant manager, Alex Rogo, who is trying to save his plant, at least show some improvements within 90 days to keep it
open. Alex 's primary problem is that his plant can not consistently get a quality product out of the plant on time at the cost that can beat the
competition. His plant is losing money and if he cannot make it profitable, the management eventually will decide to close the plant. In his fight to save
his plant, a physician, Jonah, helps him in achieving his objectives.
Alex, with the help of Jonah, finds that the goal of a manufacturing organization and all organizations in general is to make money. Jonah explains the
measurements which express the goal of making money in a different way.... Show more content on Helpwriting.net ...
In the book, the concept of "constraint" is clearly explained by an example. Alex takes a group of boy scouts on an overnight hike. The slowest
boy in the group, Herbie, exemplifies all the characteristics of a constraint. Because he is very slow, it becomes very difficult for Alex to keep the
boys in line. Boys in front of Herbie hike faster than the other boys. Herbie being a constraint causes large gaps between the boys in the line. This
hiking trip helps Alex discover some simple processes. He uses his findings to turn his plant in the right direction. This example also explains the
concepts of dependable events and statistical fluctuations. Statistical fluctuations imply that most of the factors critical to running a plant successfully
cannot be determined precisely ahead of time. In a system with dependable events, like an assembly line in a plant, if a process lags behind all the
process slows down. This explains the high level of inventories piled up in front of the NCX–10 machine and the heat–treat in his plant. Although a
non–bottleneck process can produce at full capacity, throughput of the whole system will depend on the capacity of the bottleneck processes of the
system. If bottleneck processes lag behind the non–bottleneck processes then higher work–in–process and excess inventories will pile up. He finds that
the throughput of the

Airline 's Total Revenue Growth Essay
A.Total Revenue growth
Figure 2Lufthansa's Total Revenue Comparing with Its Major Competitors
Source: Amadeus
In 2010, Lufthansa saw a 20 percent growth in revenue. This indicates that it had recovered from the financial crisis. However, the next two years the
growth rate slowed down, mainly due to the soaring price of fuel. Sales growth in 2013 declined slightly by 0.4 percent despite Lufthansa's all business
segments made a profit. The reason is that the company launched a restructuring program so that there were lots of one–way renewal expenses
(Lufthansa Group, 2013). In the following year, Lufthansa was surrounded by intense competition and internal strikes, thus the sales staggered.
Lufthansa had the highest growth rate in 2010 but the rate keep declining over the period shown. Thus in 2016 Lufthansa lagged behind its
competitors, with a sales growth only better than Air France. The SCORE and 7 to 1 strategy implemented in 2012 and 2014 seem to improve the
company's performance but still not enough to catch its competitor's pace.
B.EBITDA margin
Figure 3Lufthansa's EBITDA Margin Comparing with Its Major Competitors
Source: Capital IQ
The four airlines' EBITDA margin fluctuates from 2010 to 2016 but overall they all have higher profitability than past years. In comparison with its
major competitors, Lufthansa have a more flattening curve. In 2016, Lufthansa's EBITDA was the third place out of the four companies. As a big
company with solid financial

Key Facts Of Netscape Communication Corporation
Summary of Key Facts
Netscape Communication Corporation was founded in April 1994. "The company provided a comprehensive line of client, server and integrated
applications software for communications and commerce on the Internet and private Internet Protocol networks" (P1) Netscape developed a popular
product which offers a variety of internet functions at 1994. The product was outstanding back to that era, and it was successfully taking large amount
of market share for the company. Since the market environment was favoring those Internet related companies, and as well as the technology boom at
the late 1990's, Netscape Corporation had a great chance to growth their business. Therefore, they further developed a server software, which can ...
At this new offering price, the firm's value would be $1 billion. The board was facing a pricing dilemma whether to approve or reject underwriters'
recommendation at such unpredictable industry.
Question#1:
The reason Netscape has been so successful to date could be attributed to many factors. First, Netscape has the most successful product was the leading
client software program that allowed individual users to exchange information and conduct business over the internet, it has been the most
user–friendly 'click–and–point' browser among competitors. Second, the market environment was good to those technology companies, there were 57
million internet users, at mid–1995, and it was growing rapidly. Netscape also was the first mover in the industry, and their products captured 75% of
the market by early 1995.
As a new company, their strategy was "giving away today and make money tomorrow" it offered users the free access to its software in order to build
a customer base as well as the foundation of entering the internet market. Moreover, in order to set the industry standard, Netscape created a rival
program to destroy Mosaic. After that, they focused on the web browser market and sold server software to companies that wanted to enter the market
and attract potential customers.
In order to maintain growth in the long run, Netscape needs to have a good financial statement, according to exhibit1, Netscape had total $4.67million
operating loss at the

Case Study : Directing And Controlling A Department
Directing and Controlling a Department
I had the opportunity to interview Mr. Frank Baldwin, the Nurse Program Manager of the Gastroenterology Laboratory (GI Lab) at the Lyndon
Baines Johnson General Hospital (LBJGH) to understand his role in managing a department and be able to receive valuable knowledge and relate it
to practice. The LBJGH is a 207 licensed–bed hospital located in Houston, Texas (Harris Health System, n. d.a, para. 1). The hospital provides
specialty and acute care services, neonatal care services, and Level III trauma center for the Harris County residents (Harris Health System, n. d.a,
para. 1). In addition, the analyzation of the GI lab budget is included in this paper.
The nurse program manager ensures the ... Show more content on Helpwriting.net ...
For the month of October 2017, the total expense for salaries and benefits is $118,395.40 and approximately $92,797.98 for other expenses such as
housekeeping, office supplies, and other medical supplies (billable and non–billable items).
Reimbursement
The LBJGH receives its funding from commercial insurances, Medicaid, Medicare, pending insurance, self–pay/charity and from Harris County
residents' taxes. The GI lab department mirrors the sources of payment that the hospital receives. For the period of March 1, 2017 to August 31, 2017
discharges, the breakdowns of funding are commercial 7.57%, Medicaid 31.51%, Medicare 11.76%, pending 11.35%, and self–pay/charity 37.81%.
Under the Medicaid program, the hospital receives funding from the Medicaid Waiver 1115, which consists of Uncompensated Care (UC) and Delivery
System Reform Incentive Payment Program (DRIP). The Medicaid Waiver 1115, is also known as the Transformation Quality Improvement Program,
that allows Texas to expand the existing managed care programs, and to establish two funding pools that will assist providers with uncompensated costs
and promote health system transformation (Harris Health System, n.d.b, para. 1). In order to receive reimbursement, the hospital should meet system
improvement metrics and report guidelines to demonstrate accountability and effective delivery care

Nursing Leadership/Management Role in Budgets Essay
Nurse Leadership/Management Role in Financial Management and Budgeting
Kimberly Lizama
Holy Names University
NURS 151 10 FS
December 6, 2010
Abstract
The following paper discusses the nurse manager's/leader's role in healthcare financial management and budgeting. The definition of a budget is a
detailed financial plan. The nurse manager/leader is responsible in knowing and understanding the different types and budgets within the healthcare
organization: operating, capital expenditure, and cash. The operating budget is the main budget the nurse manager/leader maintains an active role in for
the healthcare organization by controlling personnel and supply costs. Collaboration with the nursing staff on the unit as well as other ... Show more
content on Helpwriting.net ...
Each nursing unit is considered a cost center within the organization, with its own specific budget for personnel and supplies. The personnel budget,
being the largest part of the operating budget, consists of multiple factors such as the average daily census, patient acuity, personnel required relating to
full–time equivalents (FTEs), as well as productive and non–productive hours. The supplies include medical and office supplies, minor equipment,
orientation and training, and travel expenses. Although budgets are based on assumptions, using the previous year's expenses for personnel and
supplies, helps the nurse manager/leader to accurately predict the next year's budget. Lastly, the revenue budget is the final component of the operating
budget which projects the income the organization will receive for providing care. Although nurse managers/leaders may not be involved in developing
the revenue budget, having knowledge about it is essential for great decision–making. Another type of budget is the capital expenditure budget, which
reflects expenses related to the purchase of major capital items (Stafford, 2007). Capital items are those that have a useful life of more than one year
and must exceed a cost level specified by the organization such as $1000. If the item is below this cost, it is considered a routine operating cost. Capital

Investment Analysis and Lockheed Tri Star Case Solution
Pre–Feasibility Study FRESH FRUITS PROCESSING (Kinnow) Small and Medium Enterprise Development Authority Government of Pakistan
www.smeda.org.pk HEAD OFFICE LDA Plaza, 6th Floor, Egerton Road, Lahore Tel: (042) 111
–111–456, Fax: (042) 6304926–7
helpdesk@smeda.org.pk REGIONAL OFFICE PUNJAB 6th Floor, LDA Plaza, Egerton Road, Lahore. Tel: (042) 111
–111–456 Fax: (042) 6304926–7
helpdesk@smeda.org.pk REGIONAL OFFICE SINDH 5TH Floor, Bahria Complex II, M.T. Khan Road, Karachi. Tel: (021) 111
–111–456 Fax: (021)
5610572 helpdesk–khi@smeda.org.pk REGIONAL OFFICE NWFP Ground Floor State Life Building The Mall, Peshawar. Tel: (091) 9213046
–47
Fax: (091) 286908 helpdesk–pew@smeda.org.pk REGIONAL OFFICE BALOCHISTAN Bungalow No. 15–A Chaman... Show more content on
Helpwriting.net ...
Sarah Fruit Trading Co. (Pvt.) Ltd Location Sargodha Sargodha Sargodha Karachi Karachi Total 90 1 5 Working 85 1 4 Idle 05 0 1 3 MARKETING
Table 3–1A: Exporters and Importers1 Country World Spain USA South Africa

The Alltel Pavilion Case: Strategy and Cvp Analysis Essay
ISSUES IN ACCOUNTING EDUCATION Vol. 19, No. 4 November 2004 pp. 555
–561 The ALLTEL Pavilion Case: Strategy and CVP Analysis
Edward Blocher and Kung H. Chen ABSTRACT: The ALLTEL Pavilion case is intended for the undergraduate management accounting or cost
accounting course and the M.B.A. management accounting course. It provides an excellent context in which to examine strategic issues in using cost
volume profit (CVP) in a service business. Based on an actual entertainment pavilion, the case develops many factors unique to a service business and
illustrates how pavilion management can use CVP analysis to determine which artists to attract and what kinds of contracts to have with these
performers. The Pavilion has two types of... Show more content on Helpwriting.net ...
Pace Entertainment and Cellar Door Inc. of Raleigh, NC had the initial contract to manage the Pavilion. Hardee's Food Systems, Inc. of Rocky Mount,
NC, the original sponsor of the amphitheater, paid an annual fee to carry its name and logo on all signs and ads regarding the amphitheater. On
February 3, 1999 ALLTEL Corp (http://tel.com) became the title sponsor for the amphitheater. The demand for the outdoor facility came about because
the rapidly growing city of Raleigh lacked a major entertainment complex. In the late 1980s Pace Entertainment and the city of Raleigh came to an
agreement to build the facility. The city of Raleigh would own the land while Pace Entertainment would own the facility and assume sole operations of
the facility; Cellar Door would do the booking for all the concerts. Pace Entertainment would pay income taxes on earnings from the use of the facility.
In 1998, SFX Entertainment Inc. acquired Pace Entertainment Inc. The amphitheater facility and its employees became part of SFX Entertainment Inc.
Also, in 1999 SFX Entertainment Inc. acquired Cellar Door Inc. and merged with Clear Channel Communications Inc., one of the largest owners of
radio stations in the country. This move brought together both worlds of the entertainment business. While the company has diverse holdings, the
philosophy of SFX is "One Company, One Mission." Many companies that are now owned by SFX were at one time bitter rivals in the

Dolls and New Heritage Doll
4212
SEPTEMBER 15, 2010
TIMOTHY LUEHRMAN
HEIDE ABELLI
In mid–September of 2010, Emily Harris, vice president of New Heritage Doll Company's production division, was weighing project proposals for the
company's upcoming capital budgeting meetings in October. Two proposals stood out based on their potential to strengthen the division's innovative
product lines and drive future growth. However, due to constraints on financial and managerial resources, Harris knew it was possible that the firm's
capital budgeting committee would decline to approve both projects. She also knew that New Heritage's licensing and retail divisions would promote
compelling projects of their own. Consequently, Harris had to be prepared to recommend one ... Show more content on Helpwriting.net ...
But the popularity of most doll lines waned after a few years.
New Heritage Dolls
By 2009, New Heritage had grown to 450 employees and generated approximately $245 million of revenue1 and $27 million of operating profit from
three divisions: production, retailing, and licensing.
The production division, discussed further below, designed and produced dolls and doll accessories.
The retailing division offered a unique "intergenerational experience" for grandmothers, mothers, and daughters, centered upon the character histories
and storylines of the company's dolls and delivered through an online website (42%), a mail–order paper catalog (33%), and a network of retail stores
(25%). In fiscal 2009, the retailing division generated roughly $190 million of revenue and $4.8 million of operating profit. The licensing division
was started in 1998, and represented the company's newest and most profitable division. It sought to extend the New Heritage brand and capitalize on
high levels of customer loyalty by selectively licensing the company's doll characters and themes to a variety of media that reached the firm's target
demographic of toddler to pre–teen girls. In fiscal year 2009 the licensing division generated $24.5 million of revenue and $14.5 million in operating
profit.
New Heritage's Production Division

Production

New Zealand Television Limited Essay
Overview The estimated equity of New Zealand Television Limited is to be NZ$550 million. The implied share price value with 140 million shares
is estimated to be $3.93. The expression of interest to acquire 10% stake of New Zealand Television is approximately $0.55 per share, of which total
equity value is $55 million. Background Television New Zealand Limited (TVNZ) is publicly known as Crown–owned national broadcaster in New
Zealand and parts of the Pacific region. It was initially created through the merger of TV ONE and TV2 along with The Television New Zealand Act
2003 and a broad of directors appointed by the Minister Broadcasting and the Minister of Finance. TVNZ currently operates five main channels,
which are TV ONE, TV2, TV ONE plus, TV2+1 and Kidzone24 respectively, and is owning 44.9% interest in Freeview Limited. High ratio of total
equity over total assets and near–zero gearing ratio indicate that TVNZ is heavily funded by equity and low level of debt, generally a small portion of
loan and borrowings. With adequate equity, TVNZ is expanding through transmissions of programmes and integrated advertising opportunities. They
relinquished its stake in both Hybrid Television Services and Igloo and is now paying more attention on TVNZ OnDemand as a new platform for
launching more innovative service in the future. TVNZ gains 95% of their revenue coming from commercial activity – mainly advertising. Another
approximately 5% of their revenue, earned from government

Financial Statement Analysis
Chapter 2
Introduction to Financial Statement Analysis
2–1.What are the four main financial statements? What checks are there on the accuracy of these statements?
The four financial statements are: the balance sheet, the income statement, the statement of cash flows, and the statement of changes in shareholders'
equity. Financial are required to be audited by a neutral third party, who checks and ensures that thefinancial statements are prepared according to
GAAP or accounting standards and that the information contained is reliable.
2–2.Who reads financial statements? List at least three different categories of user. For each category, provide an example of the type of information
they might be interested in and ... Show more content on Helpwriting.net ...
2–5.What was the change in Nokia's book value of equity from 2006 to 2007 according to Table 2.1? Does this imply that the market price of Nokia's
shares increased in 2007? Explain.
Nokia's book value of equity increased by в‚¬5,278 million from 2006 to 2007. An increase in book value does not necessarily indicate an increase in
Nokia's share price. The market value of a share does not depend on the historical cost of the firm's assets, but on investors' expectation of the firm's
future performance. There are many events that may affect Nokia's future profitability, and hence its share price, that do not show up on the balance
sheet.
2–6.Use EDGAR to find Qualcomm's 10K filing for 2009. From the balance sheet, answer the following questions:
a.How much did Qualcomm have in cash and short–term investments?
b.What were Qualcomm's total accounts receivable?
c.What were Qualcomm's total assets?

d.What were Qualcomm's total liabilities? How much of this was long–term debt?
e.What was the book value of Qualcomm's equity?
a.$2,717 million (cash) and $8,352 million (short–term investments/marketable securities) for a total of $11,069 million
b.$700 million
c.$27,445 million
d.7,129 million, nothing
e.$20,316 million
2–7.Find online the annual report of Cadbury from www.cadburyinvestors.com for 2007. Answer the following questions from their balance

Marketing Plan For Coffee Shop Business Essay
Coffee is one of the most popular world's most popular beverages. Almost every person loves coffee. Americans consume 400 million cups of coffee
per day, equivalent to 146 billion cups of coffee per year, making the United States the leading consumer of coffee in the world according to
Huffington post. If you are a coffee addicts or coffee lover, most likely you will begin every day with a cup of coffee. It's not a doubtful guess, given
that 68 percent of coffee drinkers have a cup within the first hour of waking up. The coffee Shop business industry is growing rapidly, and it seems
to be continually growing. With no doubt, our company will definitely generate revenue. " Sammy's Barista " coffee shop will be a modern day
coffee shop located in the Pier 39 neighborhood of San Francisco. The cost of starting a coffee shop business is not as costly as opening a restaurant,
yet it has a higher profit margin than opening a restaurant. This business plan proposes our investors an opportunity to analyze our range of
illustrations and strategic focus. It also contributes a gradually plan for the start up of a business, estimated volume for business, high quality products
and profitability.
This report includes the following:
Business Description
Estimate Volume for Business
Marketing and Service Strategies
External Analysis
Benefits
Risks
Recommendations to minimize those risks
References

Benefits Of The Corporate Card Program Essay
1.1Overview
Commercial Metals Company currently uses a Corporate Card Program for Travel and Entertainment expenses. The Corporate Card Program also
provides an efficient, cost effective method of purchasing and paying for small dollar transactions or low value purchases (LVP) using the same card.
This policy provides information about the process, the types of purchases that can and cannot be made, records that must be maintained and reconciled
and a variety of other Program information.
Benefits of the Corporate Card Program include:
Items can be purchased without preparing a purchase order
Reduces process cost
Increases process efficiency (i.e. many one–time vendors will not be added and required to be maintained)
Reduces time needed to obtain goods
Only eligible business expenses may be charged to the Corporate; personal purchases are prohibited. All Corporate transactions must be supported by a
business purpose and all transactions must be reviewed by a person other than the cardholder. Improper use of the Corporate Card may result in
disciplinary action up to and including termination of employment.
Cardholders who have incurred charges must submit an expense report, similar to the Travel and Expense process, through the company approved
expense reporting tool, Concur Expense within 30 days. All expense reports are to have appropriate manager approval. Further, CMC is relying on the
independent approver's (supervisor/manager) diligence in the

Operations Pl Enterprise Strategy And The Enterprise
CHAPTER 8
OPERATIONS PLAN: ENTERPRISE STRATEGY AND THE ENTERPRISE
Delivery System
Shipment is at most, two (2) days for Metro Manila orders and three (3) days for areas outside Metro Manila. Shipping fee is 90 Pesos for Metro
Manila orders; 170 Pesos for areas outside Metro Manila. The shipment is through Xend.
Value Chain
The company add value in the following stages such us input of supply(in bound logistics), production, trading (outbound logistics), marketing and
sales and services. In the stage of input supply: purchasing of raw materials, storing of raw materials and other inventories, request processing for
orders to the manufacturing, sending raw materials to manufacturer and production research and development was made in ... Show more content on
Helpwriting.net ...
2.5 Upon placement of order, orders are prepared for check–out.
2.6 The items released by the supplier are check to guaranty the quantity, quality and right item was placed and then proceed to check–out.
2.7 A salesinvoice will be issued by the supplier as a written record of transaction.
Warranties
3.1 Goods and materials are exclusive of warranty
3.2 Invoice will be used for returned items, with the absence of the invoice the supplier will be unable to replace the defect item.
Delivery
4.1 Items are pick–up base only.
Price
5.1 The price of goods are verified on purchased order.
5.2 For bulk orders, incremental charges are removed.
5.3 Value AddedTax, are shown separately on all invoices as nett extra charge.

Accounts Payable Policy for each Supplier
The Company, M–Series will make payments for the company's bills, invoices, accounts payable and other obligations that are legitimate, authorized
and accurate. The vendor's invoice should include procedures and policy of payment. The invoice should reflect:
The company order
Items received by the company
Proper and accurate unit cost, calculations, totals, etc.
Operations Flows
Overall Production Stages Flow Chart
Marketing: Process Flow
Production: Process Flow
Inventory: Process Flow
Location
E–commerce is one of our selling platform to capture a wide variety of customers

Wal Mart Annual Report Analysis Essay examples
EXECUTIVE OFFICERS Eduardo Castro–Wright Vice Chairman, Wal–Mart Stores, Inc. M. Susan Chambers Executive Vice President, Global People
Brian C. Cornell Executive Vice President, President and Chief Executive Officer, Sam's Club 2 010 Financial Report 15 Five–Year Financial
Summary 16 Management's Discussion and Analysis of Financial Condition and Results of Operations 30 Consolidated Statements of Income 31
Consolidated Balance Sheets 32 Consolidated Statements of Shareholders' Equity 33 Consolidated Statements of Cash Flows 34 Notes to Consolidated
Financial Statements 52 Report of Independent Registered Public Accounting Firm 53 Report of Independent Registered Public... Show more content on
Helpwriting.net ...
Fiscal 2008 and п¬Ѓ scal 2007 comparable sales includes all stores and clubs that have been open for at least the previous 12 months. Additionally, for
those п¬Ѓ scal years, stores and clubs that are relocated, expanded or converted are excluded from comparable sales for the п¬Ѓ rst 12 months
following the relocation, expansion or conversion. Fiscal 2010 and 2009 comparable sales include sales from stores and clubs open for the previous
12 months, including remodels, relocations and expansions. Fiscal 2008 and prior п¬Ѓ scal years' comparable sales do not reп¬‚ect reclassiп¬Ѓcations
effective February 1, 2009, as noted above. Walmart 2010 Annual Report 15 107077_L01_FIN_02.indd 15 4/6/10 12:10:45 AM Management's
Discussion and Analysis of Financial Condition and Results of Operations Overview Wal–Mart Stores, Inc. ("Walmart," the "company" or "we")
operates retail stores in various formats around the world and is committed to saving people money so they can live better. We earn the trust of our
customers every day by providing a broad assortment of quality merchandise and services at every day low prices ("EDLP"), while fostering a
culture that rewards and embraces mutual respect, integrity and diversity. EDLP is our pricing philosophy under which we price items at a low price
every day so that our

Jet Blue Case Study Essay example
1. The decision maker in the Jet Blue case was former CEO David Neeleman. He was the person who started Jet Blue and formed it to become a
low cost airline provider, providing luxury and comfort and destinations to various cities at a low affordable cost. He understood how to cut cost
and keep operating expenses low, and as a result Jet Blue had rapid expansion and flew to 53 destinations in 21 states, including Mexico, Puerto Rico,
and the Caribbean. Up until 2007, when David Barger took over, Neeleman made Jet Blue prosperous and consistently made strategic moves in order
to produce the best outcome in the areas of maintenance, total operating expenses, and benefits. Even as a response to the ice storm in 2007 where
passengers were... Show more content on Helpwriting.net ...
Increases in cost were partly also due to rise in fuel cost in an attempt to cost operating costs. Customer Complaints: Customer complaints (ranging
from cancelled flights, poor customer service, and discrimination) had placed Jet Blue in the top 5 (#2, 2, and 4 respectively) of the 9 airline
carriers. This is something that has a direct impact on the customer and has room for potential lost business. Lack Of Proper Training: In a survey
by employees, the results showed Jet Blue wasn't fully training its staff with proper tools and skills to handle various situations. Many employees
struggled before a year on the job. This exemplified a weakened infrastructure. Flight attendants, maintenance crews, pilots, and other members
work together to make sure operations run smoothly and customers have the best experience. If one area is struggling, the infrastructure begins to
collapse such as the ice storm in 2007 where 1,100 flights were cancelled over 6 days, and 130,000 passengers were affected. Their systems didn't
support a huge crisis which led to a backup in phone lines and standbys. This left a negative impression from the consumer's point of view, and has
potential for lost business. Lost Baggage: Jet Blue ranked in the top 3 for 2005, 2006, and 2007 for lost or damaged baggage; when a customer's
personal

Financial Analysis of the Healthcare Field
Introduction
In the ever changing dynamic of the healthcare industry, it is central to look at financial trends and different types of financial analysis to capitalize on
resources and minimize future impacts. With any growing healthcare organization it is vital to be aware of one's internal and external environment, the
community it serves as well as the status of the economy. The purpose of this paper is to determine the significance of certain types of financial
analysis, particularly financial ratios, the use of EBITDA and how they influence the healthcare field.
EBITDA, Financial Ratios and growing trends in healthcare EBITDA is an acronym which stands for earnings before interest, taxation, depreciation
and amortization and generally used to determine how profitable a company can be (Brockman, C., Russell, J., 2012). The basic understanding of
the EBITDA is defined as the money the company has made without considering expenses or taxes (Brockman, C., Russell, J., 2012). This can give a
false sense of how much the company is actually making or worth. In a hypothetical situation, a company creates a product that costs the consumer
$10, and 200 are made to meet the projected demand. With EBITDA, it is assumed there is already a $2000 profit made even if the product is actually
never purchased. EBITDA does not calculate the manufacturing costs, taxes and employee salaries that go into making a product. Although EBITDA
does not seem to measure the actual value of a

Swot Analysis Of Celanese And 2003 M &Amp; A Deal Simulation...

Recommended

Recommended

More Related Content

More from Jessica Oatis

More from Jessica Oatis (20)

Recently uploaded

Recently uploaded (20)

Swot Analysis Of Celanese And 2003 M &Amp; A Deal Simulation...