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AMI Implementation Plan
William Azzoli from the AMI team provided a brief overview of the AMI initiative the company is
taking. The new AMI meters will be replacing all existing meters throughout Con Edison and
Orange & Rockland. The benefit of AMI meters will provide better outage and network
management and will allow customers to better manage their energy usage. In order to communicate
with the meters, a wireless mesh network is to be established using access points and relays from
Silver Spring Network. Approximately 11,500 APs and relays will be installed starting January 2017
with the rollout beginning in Staten Island. The APs will be installed 21ft high and will be located in
the primary and secondary zone of overhead poles. In order to meet the adequate clearances to
install the APs and relays B–187 and drawing 365506 needs to be updated. AMI and EH&S
preformed calculations which demonstrated no employee distance or time restrictions when working
in proximity to the AP or relay. To further validate the mathematical tests, AMI and EH&S
commissioned Daytona T. Brown an independent laboratory to validated the RF strength
calculations. Test results yielded that the RF emissions were well below the public limits established
by AICGH and the IEEE. ... Show more content on Helpwriting.net ...
B–187 was updated to incorporate AMI equipment and it states that no working clearance or time
exposure limit is necessary for the equipment. Prakash Kothari from EH&S further assured the
committee that these device emit very minimum RF emissions which are below the FCC guidelines.
Prakash also mentioned that the same antennas are being used by different utilities and there was an
EPRI study conducted to further demonstrate that the safety of the
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2010-2012 Netflix Financials Essay
The Evolution of the Netflix Empire
Netflix has quickly become a household name by saturating the market with a new age way to rent
movies. Established in 1998, Netflix geared its business to provide consumers with quick and easy
access to their favorite movies without the need to leave their homes. As the business developed and
other popular sites, such as YouTube, began to gain popularity Netflix entered the market of
streaming online content. During the infancy of their instant service Netflix still relied heavily on
mailing DVDs to offer their customers a wider range of movies and TV shows. However, as their
steaming library grew the mindset of the company began to shift. As they transitioned away from
their mailing movies, key ... Show more content on Helpwriting.net ...
With Netflix thriving and gaining so many new customers while still investing so much into their
streaming segment of the business, it would be expected that the company would also invest in their
physical DVD content as well. However, this was not the case. In the first two quarters of 2011,
Netflix had invested less and less, $22 million and $19 million, respectively, in their DVD content,
compared to the $32 million the company had invested in the fourth quarter of 2010.
Following the additions, or lack thereof, in their streaming and DVD content, Netflix had increased
their cost of revenues in the first two quarters by roughly 129%, when compared to their average
cost of revenues for 2010. However, with the increased customer base, resulting in increased
revenue in each quarter of $719 million and $789 million, respectively, Netflix was still able to
prove its dominance in their field by continuing to increase their net income in the first two quarters
to both $60 million and $68 million, respectively.
Netflix exhibited such promise coming out of a good year in 2010 and a strong first two quarters;
Netflix was clearly taking a stance in the market as one of the only providers of its type. This was
illustrated by the increased customer base as well as in the stock market. In the first half of 2011, the
stock
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Cubesmart's Case Analysis
CubeSmart's Q1 2017 results came in line with the company's expectations. The company was
pleased with their portfolio performance and the 50 basis point gain in physical occupancy. Revenue
for the quarter was $133 million, an increase of $14.2 million, and property operating expenses were
$44.9 million, an increase of $4.7 million from the company's same period results in 2016. Funds
from operations was $65.7 million for the first quarter compared with $58.2 million for the first
quarter of 2016. Interest expense increased from $12.1 million during the first quarter of 2016 to
$13.6 million during he first quarter of 2017. This is due to the higher amount of debt outstanding
during the 2017 period to fund a portion of the company's growth.
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The Great Recession Revealed The Financial Vulnerability...
Money Talk Introduction
The Great Recession revealed the financial vulnerability of millions of US households. In its
aftermath, researchers and policymakers have turned their attention to improving the next
generation's knowledge of personal finance and its access to secure financial offerings (US
Department of the Treasury 2014) (Margaret 2015). While current economic conditions appear to be
showing signs of improvement, 83% of American workers continue to be impacted by personal
financial issues ("2013 Research Report on Employee Financial Stress," Financial Finesse, June
2013) (Shele 2015 p. 67). The main reason so many people have personal financial issues is because
of the lack of knowledge that people have about the meaning of financial terms. If you lack
knowledge or don't fully understand financial terms there is no way that you want have personal
financial issues.
401K
401K is plans offered by your employer that helps you save up retirement money. This money is set
aside and is tax deferred. The employer will also set aside money to put towards your account. The
employers also invest your money in different companies but you get to decide how you want to
invest your money.
APR
APR stands for annual percentage rate, and this term means how much interest you will pay back on
money you borrowed. This is very important when applying for credit cards because the hire the
APR is the more money you will have to pay back. Some credit card companies offer a grace period
for
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At&T Wireless Ipo Paper
AT&T Wireless IPO Paper
AT&T Wireless is a provider of telecommunications services in the United States and worldwide.
Services offered include wireless communications, local exchange services and long–distance
services. AT&T operates in four segments: Wireless, Wire line, Advertising Solutions and Other. Its
Wireless subsidiaries provide both wireless voice and data communications services across the
United States, and through roaming agreements, in a substantial number of foreign countries
According to AT&T Wireless SEC filing, On July 12, 2013, AT&T Inc. ("AT&T") entered into an
Agreement and Plan of Merger with Leap Wireless International, Inc. AT&T will acquire Leap in a
transaction in which Leap stockholders would receive $15.00 ... Show more content on
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It released its initial public offering on April 26 and it paid off big time. When trading began on the
NYSE, AT&T Wireless released 360 million shares. Investors fell in step with underwriters'
valuation of the stock, with shares opening at $30.12 and closing at $31.75; its pre–offer value was
$29.50. By the time the bell rung to close the day on the exchange, AT&T Wireless had raked in
$10.62 billion in new capital and that is how it set a record for the largest IPO in American history, a
title the company held for six years.
AT&T needed to invest billions to build out its wireless network and address concerns about
capacity shortages in major areas of wireless operation. The company had a plan to invest heavily in
"fixed wireless" network to serve as an alternative way to reach into millions of U.S. homes.
According to this plan, the total wireless capital expenditures could exceed $4 billion during the
year 2000. (Fixed wireless is a technology that would use antennas attached to homes to provide
local phone service and high–speed Internet access.) The company weighed an IPO to raise capital
for its wireless unit. The offering raised a record $10.6–billion in its 360–million–share initial public
offering. The company used this capital to invest up to $3.8 billion in upgrading and expanding
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Worldwide Wires
Worldwide Wires "Revenue Recognition Woes" Introduction Worldwide Wires ("WW") is a
company that provides computer network and communications services around the globe. The
company offers its services either directly to the customer or through a network of partners that are
scattered around the globe. Their business model can be compared to that of a principal and an
agent, with WW being the former and the partners being the later. The company and the partners
enter into 5 year service agreements which give each side has their own rights and responsibilities.
Below are just a few key elements of those rights and responsibilities: The partner has the
responsibility to execute the legal contract with the customer The ... Show more content on
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The most relevant and authoritative is FASB Codification: 605–45–45–1, and it pertains to revenue
recognition and most importantly to principal and agent consideration. The standard basically states
that if you are considered the principal, then you recognize revenues at gross amounts. On the other
hand, if you are considered an agent, then you recognize revenues at net amounts. The standard is
broken up in the following two sections. Indicators of gross revenue reporting: 1. The entity is the
primary obligor in agreement 2. The entity has general inventory risk 3. The entity has latitude in
establishing sales price 4. The entity changes the product or performs part of the service 5. The
entity has discretion in supplier selection 6. The entity is involved in the determination of product or
service specifications 7. The entity has physical loss inventory risk 8. The entity has credit risk
Indicators of net revenue reporting: 1. The entity's supplier is the primary obligor in the agreement
2. The amount the entity earns is fixed 3. The entity's supplier has credit risk Given the above
standard, one can begin to make a case for choosing either the gross method or the net method of
revenue recognition. Argument For Gross Method As was mentioned earlier, Worldwide Wires
currently uses the gross method for recognizing revenues.
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4541 Answer Key Midterm W13
AK/ADMS 4541 Advanced Corporate Finance
Winter 2013
Mid–Term Exam Answer Key
Question 1 (35 marks)
a.)
b.)
(8 marks)
(4 marks)
Calculating the EOQ.
EOQ =
SQRT(2 * F * T / H) = (2 * 80 * 200,000 / 1.00)0.5
EOQ =
5,656.85 kg
(4 marks)
Calculating the EOQ savings.
Total cost = (F * T/Q) + (H * Q / 2) = (80 * 200,000 / 10,000) + (1.00 * 10,000/2)
Total Cost @10,000 kg =
$6,600
Total Cost EOQ = (F * T / Q) + (H * Q / 2) where Q = 5,656.85 kg
= (80 * 200,000 / 5,656.85) + (1.00 * 5,656.85 / 2) = $5,656.85
Savings with EOQ = $943.15
= $6,600 – $5,656.85 per planning period
(10 marks) Try Q (actually, EOQ) = 5,656.85 kg.
Then total cost = order costs + holding costs + purchase costs
= (80)(200,000) / 5,656.85 + (1.00)(5,656.85) / 2 + ... Show more content on Helpwriting.net ...
Note: Using compound interest here is acceptable:
PVDC = –96,470.09
PVDisney = –97,298.19
Question 3 (35 marks)
a.)
Proposed
Terms (E)
$2,750,000
$7,534.25
Sales per 365–day year
Sales per day, S
Sales growth rate, g
–7.27%
Up–front Variable Cost Ratio (VCR)
70.00%
Collection expenses (EXP) at DSO
1.45%
Bad debt expense ratio, b , at DSO
7.00%
Discount percent, d
0
Discount period, days
0
Proportion taking discount, p
0
Non–discount period, days
56
k = company 's annual nominal cost of capital
15%
i = daily cost of capital
15% / 365 =
Current
Terms (N)
$2,550,000
$6,986.30
70.00%
1.25%
7.00%
0
0
0
56
4.1096%
Note: an annual nominal cost of 15% compounded daily implies an annual effective cost of { [ (1 +
.15/365)^365 ] – 1 } * 100 = 16.18% per year.
Cashflow timeline under proposed terms (11 marks)
Proposed Terms
In terms of the Zn formula
1st term
PV from discount period
$0.00
no discount period
2nd term
PV from credit period $6,849.22 = 7,534.25*(1–0.07)/(1+ i*56)
3rd term
4th term
PV variable costs
PV credit expenses
($5,273.97) = 70%*$7534.25
($106.79) = 1.45% *7534.25/(1+ i*56)
Zn
=$1,468.46 = NPV per day of proposed terms
Cashflow timeline under current terms
(11 marks)
In terms of the Ze formula
Current Terms
1st term
PV from discount period
$0.00
no discount period
2nd term
PV from credit
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Marketing Analysis : Marketing And Pr Worlds
Marketing and PR worlds are vastly related but somehow still are kept separate. There seems to be
an un–crossable DMZ line we just cannot transverse. No matter how many times we group the two
into the general "integrated marketing" void, there is a politically correct animosity between the two;
at least in the scholastic circles. The marketing department takes us PR folk for airheads who just
don't have the mind–works for numbers and business crunching. We on the PR team secretly call the
other side uncultured brutes (how dare they communicate as they do without considering all the
repercussions! UGH!). Marketers are good–for–nothings who throwing vast budgets away on
advertisements and promotions with no real savviness. PR fairies have a knack for evaporating on
the spot the minute anyone mentions measurement or ROI. Say 'KPI' in any PR discussion and you
will either be met with looks of confusion or disgust (dependent on how much real world experience
the person boasts, of course). End of day, we are just as different as cats and dogs, though we refuse
to admit that we serve the same purpose. Perhaps it's time to put these school yard fights aside – we
have much to learn from one another.Here is a short reference guide I put together to help us better
understand the other side:
PUBLIC RELATIONS
One of our greatest weaknesses comes from measurement – or lack thereof. We are hard pressed
when asked for our financial contribution in the grand scheme of things. How do we
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Sm Ch 25
CHAPTER 25
REWARDING BUSINESS PERFORMANCE
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 25.1
B. Ex. 25.2
B. Ex. 25.3
B. Ex. 25.4
B. Ex. 25.5
B. Ex. 25.6
B. Ex. 25.7
B. Ex. 25.8
B. Ex. 25.9
B. Ex. 25.10
Topic
Motivating employee performance
Evaluate business performance using ROI
Comparing ROI and residual income
Balanced scorecard perspectives
Computations for the DuPont model
Criticisms of ROI
Calculate residual income
Calculate EVA
Variable vs. fixed compensation
Components of ROI
Learning
Objectives
25–1, 25–6
25–2, 25–3
25–2, 25–4
25–5
25–3
25–3
25–2, 25–4
25–4
25–6
25–2
Exercises
25.1
25.2
25.3
25.4
25.5
Topic
Accounting terminology
Balanced scorecard activities
Employee ... Show more content on Helpwriting.net ...
Because individual students' answers will be different, this makes a good class discussion question.
30 Medium
25.3 A,B
Fairfax Industries/Wilson Company
This problem demonstrates the impact of a choice of depreciation method on operating earnings.
Because operating earnings are instrumental in determining the performance evaluation and
resulting bonus of the manager of a division, the ethics of the choice are considered. 30 Medium
25.4 A,B
Tootsie Roll Industries
This problem demonstrates that information found in annual reports can be used to evaluate business
segments. Financial information for computing ROI, capital turnover, and return on sales is
included.
20 Medium
25.5 A,B
Fastwhere Inc./Save Some, Inc.
A set of potential investment projects is evaluated on both ROI and residual income measures. The
calculations demonstrate that the project rankings are different if residual income is used rather than
ROI to rank project attractiveness.
40 Strong
25.6 A,B
Valance Autoparts/Eatwell Restaurant Chain
This problem asks students to role play as a consultant to a firm that is having some problems with
the balanced scorecard approach. It is a good problem to be used for a group report or presentation.
40 Strong
25.7 A,B
Hinkley Corporation/Bronson Corporation
Students consider management compensation
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Profit and Loss Statement Paper
Justin Fondriest
Professor Timothy Groves
BSA/310
October 21, 2012
Profit and Loss Statement Paper
Before beginning, it should be noted that although this project is to be for a Profit and Loss (P&L)
Statement, only an Income Statement is available at the Kudler Fine Foods website (Apollo Group,
2011). However, Income Statements and P&L Statements are, for all intents and purposes, the same
thing.
With that said, it cannot be determined conclusively by reading the Income Statement for Kudler
Fine Foods if the report is monthly, quarterly or yearly–or if the reports are constructed on a
different fiscal schedule. The date at the top, however, reads "For the Year Ended December 31,
2003". ... Show more content on Helpwriting.net ...
Now it is important to account for any other, miscellaneous income, such sales of assets and interest
on money in savings.
For Kudler Fine Foods, this amount is $7,845 (Apollo Group, 2011) and will be added to the income
of the company to reach a final, Net Income of $676,795.00(Apollo Group, 2011).
Conclusion
Kudler Fine Foods, though fictitious, is doing very well for itself–even when compared to a large
supermarket chain like Walmart. When dividing the Net Income of Kudler Fine Foods, $676,795.00,
by the company's Net Sales $10,796,200.00, we get a before–tax profit margin of 6.268%. This
means that Kudler Fine Foods has almost double the pre–tax profit margin than Walmart's post–tax
profit margin of 3.515% (Ycharts, 2012). This means that unless the yearly taxes due for Kudler
Fine Foods is about 50%, they will likely have higher profit margins than Walmart. That is pretty
good for a fictitious company...
References:
Apollo Group. (2011). Income Statement For the Year Ended December 31, 2003. In Kudler Fine
Foods. Retrieved October 19, 2012, from
https://ecampus.phoenix.edu/secure/aapd/cist/vop/Business/Kudler2/intranet/income–statement.asp
Nickels, W. G., McHugh, J. M., & McHugh, S. M. (2010). Understanding Business (9th ed., pp.
456–471). New York, NY: McGraw–Hill/Irwin.
Ycharts. (2012, October 23).
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Persuasive Essay On Net Neutrality
Net neutrality is simply a way of saying that the internet is open and accessible to anyone. You're
able to go wherever you want on the internet, you're able to do whatever you want on the internet,
you're able to have some kind of semblance on the internet without all the companies trying to track
your every movement, but those are because of the net neutrality we have right now. The owners of
net neutrality what they want is to make the internet a more profitable place and that sounds bad at
its face, but also if you allow something like that to happen, then you put in the framework for
information to be controlled and when you do that you control what people see in their devices. This
ruin a lot of opportunities that people have on what they want to do on the internet and allows for
the free spread of information wherever it wants to go you lock down opportunities and ability for
people to thrive both for themselves and for our future generation. But when you set up a system
that allows corners to be cut and allows businesses to profit over people that's when society starts to
degrade and that's when innovation becomes stifled. Because it's not profitable for everyone to make
leaps and bounds as of today people had been upset over that net neutrality shouldn't be paywalls
that control what you can see based on how much money you make. There shouldn't be any walls in
general that control the information that you see, and, there shouldn't be watching every move on
the
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Advanced Hospital Management System
1. INTRODUCTION 1.1 About the project: My project Advanced Hospital Management System
includes registration of patients, storing their details into the system and also computerized billing in
the pharmacy, and labs. Our software has the facility to give a unique id for every patient and stores
the details of every patient and the staff automatically. It includes a search facility to know the
current status of each room. User can search availability of a doctor and the details of a patient using
the id. The Advanced Hospital Management System can be entered using a username and password.
It is accessible either by an administrator or receptionist. Only they can add data into the database.
The data can be retrieved easily. The interface ... Show more content on Helpwriting.net ...
Feasibility study is the test of the system proposal made to identify whether the user needs may be
satisfied using the current software and hardware technologies, whether the system will be cost
effective from a business point of view and whether it can be developed with the given budgetary
constraints. A feasibility study should be relatively cheap and done at the earliest possible time.
Depending on the study, the decision is made whether to go ahead with a more detailed analysis.
When a new project is proposed, it normally goes through feasibility assessment. Feasibility study is
carried out to determine whether the proposed system is possible to develop with available resources
and what should be the cost consideration. Facts considered in the feasibility analysis were.
Technical Feasibility Economic Feasibility Behavioral Feasibility 2.4.1 TECHNICAL
FEASIBILITY Technical feasibility includes whether the technology is available in the market for
development and its availability. The assessment of technical feasibility must be based on an outline
design of system requirements in terms of input, output, files, programs and Procedures. This can be
qualified in terms of volumes of data, trends, frequency of updating, cycles of activity etc, in order
to give an introduction of technical system. Considering our project if is technically feasible.
Advanced Hospital Management System with its emphasis on a more strategic decision making
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Adamac Inc Case Analysis
ADAMAC Inc.
An Analysis of Production and Cost Theory
Group III
Osvald Ronald David Tjahjo
Agenda
Company's Overview Current Issues Case Analysis Recommendation
2
Overview of Adamac Inc.
Provide services of jet cutting (laser, water jet, wire) built by Ryan Olliver and Ben Watts,
previously worked for Perts Adamac was built with an objective to provide more efficient and
higher customer service Adamac had started with used water jet, used laser cut machine, and wire
cutter machine
3
Partnership and Organization
Ryan Olliver and Ben Watts were the key players on the company with Mike Degena act as landlord
and became the third person on the partnership Currently Adamac employed 8 people
– ... Show more content on Helpwriting.net ...
966,796 2010 1,308,558 257,664 1,050,894 2011 1,379,154 262,899 1,116,254 2012 1,300,955
256,307 1,044,648 2013 1,329,556 258,957 1,070,599 2014 1,336,555 259,388 1,077,167 2015
1,322,355 258,217 1,064,138 2016 1,329,488 258,854 1,070,634 2017 1,329,466 258,820 1,070,646
2018 1,327,103 258,630 1,068,473
762,566 204,230 44,794 159,436
838,979 211,915 44,794 167,121
898,953 217,301 44,794 172,507
833,499 211,149 44,794 166,355
857,144 213,455 44,794 168,661
863,199 213,968 44,794 169,174
851,281 212,857 44,794 168,063
857,208 213,427 44,794 168,633
857,229 213,417 44,794 168,623
855,239 213,234 44,794 168,440
11
Alternative 2: Buy One Jet Cutter
YEAR 0 2009 1 2010 2 2011 3 2012 4 2013 5 2014 6 2015 7 2016 8 2017 9 2018 10 Initial
Investment Gross Revenue 2 COGS 3 Add'l revenue Less: COGS Loan down payment 4 Loan
repayment Depreciation Additional workers Land square required Moving cost 5 Operating
Expenses Total Expenses Net Income Before Tax Income Tax Net Income After Tax After Tax Cash
Flow ATCF Cummulative ATCF NPV through Year N
1
$
(500,000) 1,215,153 1,308,558 1,379,154 248,357 257,664 262,899 $ 668,334 $ 719,707 $ 758,535
$ 136,596 50,000 134,271 46,500 98,000 120,000 50,000 635,367.52 32,966.63 6,191.88 26,774.75
73,275 (426,725) (432,153) 141,715 146,478 46,500 98,000 120,000 552,693.02 167,013.88
31,369.01 135,644.87 182,145 (244,580) (275,993) 144,595 146,478 46,500 98,000 120,000
555,572.33 202,962.18 38,120.92
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An Efficient Balance Between Advertising And Advertising
Goals
Marketing
Reach as many potential customers as possible by finding an efficient balance between advertising
and its media types as well as PR and its media types.
S: Reach out to as many customers as possible by balancing the budget for overall promotion as
well as advertising and PR separately based on the sensitivity for each type of bike.
M: Awareness will be equal to or greater than 0.25, 0.30, and 0.10 for the mountain, youth, and road
bike, respectively. PR will be greater than or equal to 0.10, 0.10, and 0.30 for the mountain, youth,
and road bike, respectively.
A: Based on market research, effectively allocate the overall promotional budget towards
advertising and PR and their media types.
R: The greater the market ... Show more content on Helpwriting.net ...
A: This goal will be achieved by monitoring forecasted sales in order to increase or decrease
capacity accordingly as well as put money towards improving efficiency and quality.
R: Effectively managing capacity, efficiency, and quality will assist in increasing sales and
shareholders ' value as a balance in capacity and efficiency will aid productivity and quality will
attract customers.
T: Progress will be measured after each year to ensure goals are being met.
Finance
Effectively manage cash in order to remain debt free after 2017 while fulfilling plans to enter all
three bike industries over the following three years.
S: Watch forecasted financial reports to ensure all decisions can be funded with the cash on hand to
avoid the need to raise debt.
M: The debt to equity ratio should be zero at the end of each year.
A: The debt to equity ratio will be zero if there are no interest expenses from long–term debt.
R: Remaining debt free will eliminate yearly interest expense which should help boost net income. A
debt to equity ratio of zero will also increase shareholders ' value as it demonstrates the firm's ability
to meet obligations.
T: Progress will be measured after each year to ensure goals are being met.
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Lipton Case Review
Executive Summary
Detailed analysis of Lipton's current Economic Profit model has prompted immediate changes to
how profit is recorded on the Product Line level.
Proposed changes to the current Economic Profit include: I. Leave the Working Capital Cost and
CRV Depreciation Adjustment in the profit analysis II. Eliminate the Fixed–Asset Charge and
OI&D III. Only apply New Product Development charges to new products
Goals of these proposed changes: * Ensure product line managers are focused on improving the
value of their product, not just on profit/loss numbers * Allow upper management to analyze product
line performance on a level playing field * Provide divisional management with the unbiased
authority to ... Show more content on Helpwriting.net ...
CRV Depreciation Adjustment
This adjustment accounts for the difference between the "current replacement value" and the
historical depreciation value of assets. The purpose of the CRV adjustment is to assign replacement
value to depreciating assets. As a result, the opportunity cost of these assets is deducted from a
particular product line's profit. The challenge associated with this adjustment will be directly related
to properly allocating a % of fixed assets to a particular product line. We will address the issue
concerning the allocation of fixed assets below (Fixed–Asset Charge). Consequently, this is the
same method used by the corporate financial department. Therefore, by including the CRV
depreciation, corporate managers will be pleased that product line performance measures are
factoring in this opportunity cost. Furthermore, product line managers must be weary of fixed asset
costs because of the CRV depreciation adjustment's negative effect on economic profit.
Fixed–Asset Charge
Fixed Asset charges are difficult to estimate and allocate to a particular product line. Under the old
Economic Profit system, many product lines could post losses due to large fixed cost allocations.
When losses are associated with a product lines, managers naturally panic. Therefore, we believe
that all fixed assets should be evaluated on an Operating Division
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Pel Strengths And Weaknesses
Weakness
PEL has a few shortcomings. On the off chance that PEL conquers these weakness then it can turn
into a market leader in home machines. PEL loses some aggressive edge in the accompanying
ranges:
Financial Problems
Lack of promotion
System varieties
Lack of Product range
Less Utilization of limit
Financially problems
Some of the time PEL provokes the money related issues since its stocks are such a great amount of
heaped up in the stores that makes issue of income since when the stocks are not sold and the
generation is in process for 24 hours a day then the organization faces such issues.
Lack of commercial:
Pell should focused in this sector. They should do promote their products by more and more adds
PEL still ... Show more content on Helpwriting.net ...
Each organization embraces diverse methodologies for offering of the items. It decreases the overall
revenue of each organization and builds the bartering energy of the purchasers who will request
higher nature of items at lower cost.
China's product in the market
China's items are another risk for the Pakistani organizations on the grounds that these items are less
expensive than the Pakistani items. China items stretch the indigenous organizations to bring down
the quality and costs that won't be beneficial over the long haul.
Price war:
As there is firm rivalry in the home machine showcase that will bring about the value war.
Slow development rate in Pakistan:
There is additionally moderate development rate of home machine in Pakistan that will build the
loads of the organization. In spite of the fact that, this industry is in the development stage, however
the speed of the development is moderate.
Insecurity of
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Business Analysis : Zodiac Aerospace Essay
compared to 2015, operating margins to exceed 18 percent, full year's effective tax rate at 24 percent
higher than its original goals, and free cash flow (FCF) to be at 75 percent of net earnings ("B/E
Aerospace Reports," 2016). Comparison with Competitors and Standards Zodiac Aerospace. In
fiscal 2014/2015, Zodiac Aerospace's sales revenues accounted for €4,931.8 million (approximately
$5521.81 million) which was slightly higher compared to $5328.6 million in fiscal 2014/2015 of
B/E Aerospace. Its current operating income fall from €567.3 million (~$636.12 million) in
2013/2014 to €314.1 million (~$352.2 million) in 2014/2015 which was down for 44.6 percent
("Annual Report," 2015). However, B/E Aerospace's operating earnings only accounted for $452.3
million in 2015. Approximately 44 percent of Zodiac Aerospace's sales revenues come from its
U.S.–based companies and 23 percent comes from its European companies compared to B/E
Aerospace's 35.4 percent and 24.3 percent in U.S. and European markets respectively. Both
companies were also exposed to the foreign exchange risk, as indicated by their annual reports.
According to Zodiac Aerospace, there was an increasing in debt and a decreasing in operating
income since the company was facing difficulties in depreciation and amortization charges ("Annual
Report," 2015). Compared to B/E Aerospace, its operating income increased 12 percent in 2015 with
several significant financial key performances. Zodiac Aerospace encountered
... Get more on HelpWriting.net ...
Company Analysis : Tricorbraun Inc.
Tricorbraun Inc. was established in 1902, by Samuel Kranzberg in St. Louis as a used bottled
company. Over the years Tricorbraun has evolved by successfully acquiring and integrating
businesses to become the largest company in rigid packaging. Tricorbraun is currently ran by CEO,
President, Vice president, and several Regional Operational Managers and over 2000 employees.
Tricorbraun has three design centers in the United States, forty offices internationally and creates
over one billion in revenue. Tricorbraun is one of the largest suppliers of rigid packaging worldwide,
making it a leading force in the packaging industry for the past three decades. Tricorbraun
knowledge, skills, and innovations provide leverage over competitors. Tricorbraun values their
customer's financial advantages. Though hard work, the company has gained great success,
including engineering the development of mold designs. With over forty location nationwide
Tricorbraun knows the key to their success is their employees and their commitment to excellent
customer service. Tricorbraun works with customer step by step through the design and engineering
phrases to create a container that is innovative and appealing to the target market. Tricorbraun has a
massive library of stock molds in North America and access to global resources. Tricorbraun is one
of the first rigid package company to establish itself as the undisputed industry leaders. Tricorbraun
prepare and manage a budget for forty location each
... Get more on HelpWriting.net ...
Judgetment Case 2-1
Explain the difference between a cash basis and accrual basis measure of performance. Why, in most
cases, does accrual basis net income provide a better measure of performance than net operating
cash flow? Explain the purpose of adjusting entries as they relate to the difference between cash and
accrual accounting. Requirement 1 From the Liberty University on–line library I was able to obtain
an article called "Cash vs. Accrual Accounting" (Cantu, October 2012). This articles gives examples
of cash method and accrual basis method. I was also able to find a newspaper article on "Accrual vs.
Cash Method of Accounting" (Anonymous, 2011). This newspaper article defines accrual method of
accounting and the cash method of accounting. ... Show more content on Helpwriting.net ...
2013). In most cases, accrual basis net income provides a better measure of performance than net
operating income cash flow. As stated by newspaper article, very small companies start out by using
the cash basis (Anonymous 2011). The article also states it is easier for them to track cash flow
which is the lifeblood of a company. Cantu states, "The first downside is that cash accounting can
make operations appear financially healthier than they are." Her example states, a contractor gets a
$20,000 remodeling job and orders $8, 000 worth of supplies on credit. He starts the job on March 1
and receives a $5,000 deposit before beginning his work. With cash accounting, it appears that he
has made $5,000 revenue in March. Despite appearances of being in the black, he is actually in the
red $3,000 because he still has to pay for his supplies. Another problem, with cash accounting Cantu
states, it is easy to confuse cash flow with profit, "If producers are able to pay their bills, many
assume that they are making a profit, when actually they 're just experiencing cash flow," Bevers
says. "True profit occurs when a producer has paid all of the expenses including depreciation and
has built wealth." The text book also supports the fact that net operating cash flow may not
... Get more on HelpWriting.net ...
Competitive Environment
CASE #12 The Competitive Environment in the 18–22–Year–Old–Apparel–Market Difference in
A&F΄s and AE΄s retail strategies To start with, both A&F and AE share the same target market and
offer similar merchandise. However, there are some differences in their retailer strategies that make
this fashion stores stay competitive. Both retailers target mostly teenagers, and offer casual wear for
young men, women and kids accompanied with accessories, outerwear, footwear and sweaters... As
a difference, AE offers dorm wear and intimate apparel. In addition, A&F goods are more expensive
and tend to target higher class teenagers while AE prices are ¨a little cheaper.¨ For this reason, A&F
also runs Hollister Co. Stores which can compete ... Show more content on Helpwriting.net ...
Finally, if checking the return on assets, again Blue Nile has a greater number, but this is right
because Blue Nile does not have many assets to start with. The differences in the retail strategies for
Tiffany's and Blue Nile: Target Market Tiffany's targets wealthy people and younger budget–
minded customers while Blue Nile's 70% of customers are young men looking for engagement
rings. Price Tiffany΄s has higher prices compared to Blue Nile΄s Product Tiffany's offers jewelry and
watches, silverware, china and other luxury items; moreover, it provides its customer with exclusive
designs by Frank Gehry, Elsa Peretti and Paloma Picasso. Blue Nile offers diamonds for
engagement rings. Location/Store & Design Tiffany's has 65 stores in US and more than 100 stores
in international markets. The stores are exclusively designed and provide customers with a
memorable shopping experience. On the other hand, Blue Nile is an online store. Customer Service
To continue, both stores have outstanding customer service. The Tiffany's employees will help one
make a choice of purchase and also create the buying atmosphere more pleasant, while the Blue Nile
has trained customer service people who provide educational and detailed information regarding the
diamonds.
... Get more on HelpWriting.net ...
Motorola Mobility, Business Analysis 2
Business Analysis two of Motorola Mobility Holding Inc. Creating a business environment that
competes with the 21 century globalization has been among one of the main challenge of Motorola
mobility. Motorola mobility faces an uphill battle against many competitors among which are
counted: Apple, Blackberry, and Alcatel Lucent. What have been the Social, Legal, Economic,
Political, and natural conditions that affect Motorola mobility's Operational processes and
procedures? Motorola Mobility have shown some positive return is the recent month, but because of
the instability the Mobile electronic devices, people still wonder if: Motorola Mobility is a good and
stable company that will grow our long–term wealth with a decent rate on the ... Show more content
on Helpwriting.net ...
The company had no debt on its balance sheet in the quarter
Compare to its competitors Blackberry RIM who has reported for the same quarter a net Operation
cash of 2.95 billion, an investing cash of negative 3.1 billion, and a Financing cash of negative 163
million. Research In Motion is down 63.56% over the last year
On the other hand Apple has reported who has reported for the same quarter a net Operation cash of
37.53 billion, an investing cash of negative 40.42 billion, and a Financing cash of negative 1.43
billion. Apple is up 30.37% over the last year return
The analyzed financial report of these data shows the big part of the market owned by apple.
What can be learned? Motorola mobility has been actively committed to reduce the environmental
impact of their operations. Motorola mobility have set goals and established the necessary policies
and processes to achieve them. Designing, manufacturing and distributing electronic communication
products uses natural resources, creates emissions and waste and contributes to climate change,
principally through carbon dioxide emissions from energy use.
According to Colvi, G. Motorola 's Uphill Battle in Fortune International, Sanjay Jha the new chief
executive officer of Telecommunications Company of Motorola Mobility stated: "Our third quarter
... Get more on HelpWriting.net ...
Company Overview Of Netflix In The United States
(i) Business Tenets
a. Netflix is the pioneer in the Internet delivery of TV shows and movies. Their business is simple in
that it provides instant streaming of TV shows, movies, original series, documentaries, and feature
films all to the customer's Internet–connected device. Customers can watch from anywhere at any
time from their mobile device, computer, tablet or any Internet–connected screen. Subscribers can
play, pause, and resume watching without any commercials. For customers in the United States, they
can even receive DVDs delivered quickly to their front door and have no due dates or late fees.
Netflix is simple and easy for everyone to use. Subscribers can navigate through the site with ease.
The business is simple and convenient for users and appeals to many customers because they can
enjoy movies all in the comfort of their own home. The company has three reportable segments,
Domestic streaming, International streaming, and Domestic DVD. A majority of the company's
revenues are generated in the United States and a substantial amount of the Netflix's long–lived
tangible assets are held in the U.S.
b. Netflix has a long and successful history. The company started in 1998 and has been growing
excessively ever since, especially in more recent years. They launched their streaming service in
2007 that really spearheaded and changed the way the customers watched TV and movies. Recently,
in September, its stock price reached the highest in the company's
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Techmall Case Analysis
1. What are the revenue streams for TechMall?
TechMall's revenue streams are rather simplistic. They receive a $750 one time set–up fee from all
new merchants added into the TechMall system and a $50 statement fee, or maintenance fee, per
month from all members. In addition, they receive a fee on each sales transaction, which is variable
based on the dollar volume of the merchant's transactions. TechMall's standard pricing schedule
indicates this revenue stream to be in the form of a 2% commission on all items sold by member
merchants with a maximum commission receivable of $200.
2. What drives or causes each of the revenue streams and how much does Tech Mall expect to earn
from an additional "sale" in each stream?
The ... Show more content on Helpwriting.net ...
| |8,360 | |418,000 |
|October | |8,702 | |435,100 |
|November | |9,004 | |450,200 |
|December | |9,125 | |456,250 |
| | | | | |
|Total | | |$ |4,630,200 |
Since the transaction fee revenue stream is based on 2% of sales dollars capped at $200 we can see
that sales over $10,000 would not produce any value added for TechMall ($200/2% = $10,000).
Because of this condition, and since we were not provided with specific amounts for each
transaction conducted, we have to simply assume that customers would not spend in excess of
$10,000 on an online tech store such as TechMall.com. This assumption is strengthened when we
calculate that the year 4 average transaction amount is just $58.53, which was calculated by dividing
the total transaction dollars, $87,470,566 by total number of transactions, 1,494,547 ($87,470,566 /
1,494,547 = $58.526). By taking the position that every sale was less than $10,000 we
... Get more on HelpWriting.net ...
The Sports Guy Case Study Essay
The Sports Guy
Case Study
Case Synopsis
The case is about The Sports Guy which is an independent sporting goods store owned by Bob
"Rocky" Rhodes; his business is in the retail sporting goods industry. The store is located in the
south part of a small town which is just outside the Greater Toronto Area. The town has been
growing rapidly for the last few years and the area around the store has become a prosperous
neighbourhood, making their location a busy commercial area. The Sports Guy store sells sports
related clothing and equipment. About 70% of their sales consist of equipment and uniforms bought
by local teams, and 30% of sales consist of regular (walk–in) retail trade. The store's sales have
increased over the years ... Show more content on Helpwriting.net ...
Rocky's knowledge, experience and great relationship with the community and his customers are the
company's biggest strength as well as being located in a prosperous and developing area. Their
greatest weakness is Rocky's lack of business knowledge because that impacts many areas of the
business negatively. The business's strengths outweigh its weaknesses because the 10 years of built
up reputation and customer loyalty can overcome the weaknesses that are minor in comparison and
could be solved over time. The opportunities are greater than the threats because Rocky and his
business have a lot of areas that can be improved upon and taken advantage of whereas the only
threats that the business face are one current competitor and the prospect of potential competitors in
the future.
SWOT
Strengths * Business located in a prosperous and developing neighborhood which could lead to new
potential customers * Store is in a busy and commercial area giving it much exposure to customers
passing the area * Rocky's knowledge/experience of various sports makes him a great salesperson
for the business * Rocky's strong reputation throughout the community generates a lot of repeat
customer business and word–of–mouth recommendations * Well exposed and advertised in the local
community (TV channel, flyers, local newspaper, sporting events, etc.)
Weaknesses * Local team purchases make up majority of sales, making the business dependent on
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How Estuaries Are Diverse And Rich Environments Essay
Estuaries are incredibly diverse and rich environments. An estuary allows for diverse populations of
fishes and other invertebrates because of the varying salinities and rich food sources (Keefer,
Caudill, Peery, & Moser, 2013). If an estuary is long enough there is a gradient as the fresh and salt
water begin to mix ("At the river 's end," 2005). This gradient provides protection for some species
and breeding grounds for other species. The unique habitat is makes a great nursery for juvenile
fishes (Fulford et al., 2014). Anadromous fishes spawn in freshwater and migrate to saltwater until
they are sexually mature when they return to freshwater habitats to reproduce (Feyrer et al., 2015).
The opposite is said for catadromous fishes which spawn in saltwater and migrate to freshwater until
they are sexually mature when they return to saltwater to reproduce (Walsh, Gray, West, & Williams,
2011).
Salt marshes have high primary productivity (O 'Connor, Violin, Anton, Ladwig, & Piehler, 2011).
Much like estuaries, salt marshes have a variety of different salinities. The environment of a salt
marsh is dependent on the tides and the weather. The upper marsh has lower salinity due to low tidal
inflow, whereas the lower marsh salinity is maintained by daily tidal inflow. However, variables
such as heavy rain can affect both the upper and lower tidal zones. Salt marshes can also experience
dry seasons where the water experiences evaporation which increases the salinity of
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Kraft and Cadbury Merger Analysis Essay
On February 2, 2010 Kraft and Cadbury, two leading firms in the snack industry finalized their
merger decision after five months of negotiation. In this report we will examine why it made
strategic sense for the two companies to combine and evaluate the performance of the combined
companies since its merger. In particular we will analyze the post–merger financial statements and
highlight a few points regarding the accounting.
INTRODUCTION OF KRAFT AND CADBURY
Kraft Foods Inc. (KFT) is the world's largest food processing company with revenues of $40 billion
(fiscal year 2009) which sells its products in more than 150 countries. We are familiar with many of
its global brands – Oreo, Philadelphia Cream Cheese, Trident, Nabisco, ... Show more content on
Helpwriting.net ...
The expenses included in SG&A were, transaction related fees of $2 million for the three months
after the acquisition and $217 million in the remaining nine months of the fiscal year, ending Sep
30, 2010. Another $11 million was expensed in the three and nine months ending September 30,
2009. In Addition, Kraft also incurred acquisition financing fees of $96 million in the first quarter of
2010 and recorded this expense in interest and other expenses, net account. As a result, SG&A
expenses rose more than 40% in nine months ending September 2010 from 2009. The 2010 increase
in general and administrative expenses was predominantly due to acquisition related transaction
fees, Integration costs and the impact of Cadbury's corporate charges.
PERFORMANCE OF COMBINED FIRMS (3 months)
Kraft's consolidated financial statement, indicates that the company is profiting from its core
competences. The most significant increases in net revenues and operating income are, form its
successful entry into emerging markets and accessing wide
... Get more on HelpWriting.net ...
Accounting
What action should Hans Thorborg take? Why?
One option Hans Thorborg has is to develop a new marketing strategy to incorporate the remaining
inventory into new sales. For example, he can instruct Gerhard Henk the sales manage to offer the
customer a new set of replacement plastic rings free after the first rings wear out. The promotion
would help PWI to fortify the vendor to customer relationship commitment of quality and
satisfaction while potentially increasing sales as well. The assumption would be the plastic rings are
produced by the time the rings wear out. Hans would then have to deal with the total cost of two
rings ($279.65 + $1107.90 = $1387.55 per hundred). In this scenario Hans would be face with a net
loss of $37.55 ... Show more content on Helpwriting.net ...
Given the insignificant initial investment of $7,500 to manufacture plastic rings, he should be
concerned that this new innovation will increase profits short–term but eventually lead to a loss of
480% ($242.1 / $50.37) long–term after other competitors produce the part.
A second option Hans Thorborg can try is to transfer his inventory or raw materials to markets
which Henri Poulenc has yet to enter. Since Henri Poulenc, the competitor of Precision Worldwide,
only influences 10% of the market share worldwide. As mentioned the new plastic rings would not
be produced by any company other than Henri Poulenc for some time. Financials aside, knowing
this information would negate the urgency made by sales manager, Gerhard Henk, who commented
that if customers found out plastic rings were sold elsewhere then it would be detrimental the sales
of Precision Worldwide machines – which are many times the print of a ring. This gives some
assurance that this could impact only 10% of total PWI sales, not the entire company. If feasible,
Hans can try to relocate these inventory or raw materials using intercompany transaction to locations
not impacted by this new plastic rings innovation. Labor and sales cost can be accrued in "due from"
and "due to" accounts depending on the branches that currently manufacture and require additional
steel material. Hans can even consider
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An Accounting Manager For Spi
MGAC01 – Case Assignment # 1 Manan Patel 1000759752 LEC 01 Yiheng Fu 1000366098 LEC
01 Date: December, 31st 2009 To: CFO of SPI From: Manan Patel and Fu Yiheng, Accounting
Manager Subject: Revenue Recognition of 2009 Role: I am an accounting manager for SPI and
responsible for recognizing the revenue for the four contracts undertaken during 20X9. While
reconsidering the revenue recognition, I am also to identify the impact on its SFP and SCI while
trying maximize to obtainable amount of loan. Users and Objectives: 1. CFO of SPI – To ensure that
the four revenue contracts are accurately reported and reflects the true economic financial position
of the company to track performance. Moreover, the recognition should identify the impact on SFP
and SCI to track the amount of financing available. The CFO is also concerned with the EBITDA
(earnings before interest, taxes, depreciation and amortization) to finance growth. 2. Bank wants the
information to assess the company's ability to pay back the financial loan. They want the file interim
statements to report fair and accurate financial statement accordance with the appropriate standards
to allow them to set the accurate amount of loan. 3. Other users can include suppliers, customers and
future investors that want stewardship reporting to calculate performance measurement and
evaluation of the company's current position. Constraints: 1. Being a public company for the last
three years, SPI must adopt IFRS
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Unit Testing Tools : Api Sanity Checker
Assignment 8.1 Unit Testing tools API sanity checker: It is an automatic unit test generator which is
used for the C or C++ shared libraries. These tool can be used as a smoke test for API libraries to
track the problems. The main characteristic of the sanity checker tool is that it can generate
automatically the input arguments and test cases for each and every API function of the library files.
The API sanity checker tool is developed by the Andrey Ponomarenko. The license is provided by
GNU LGPL. In order to generate, build and run the tests we must define the XML descriptor for the
library version. It is a simple XML–file which defines the version number, paths to header files and
also shared libraries information. To improve quality of generated tests, the specialized types are
used. The quality of the generated tests permits to verify the absence of critical errors in the use
cases. The tool is able to build and execute generated tests and detect the problems of all kinds of
emitted signals, non–zero program return code and also program hanging. I prefer this tool as it can
be used for the out–of–the–box low–cost sanity checking of the library API or even a test
development framework is used for initial generation of templates and for advanced tests. It
supports the universal T2C test format, random test generation mode, and also specialized data types
features. Nunit: Test can run parallel. It offers the good support for the data driven tests. It an open
source
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Essay on Trademark Inc. 03-05
Re: Case 03–05, Accounting Issues
Background
Trademark, Inc., a public and growing global corporation, creates, assembles, and disburses their
products through four main divisions of their corporation: Greeting Cards and Stationery, Calendars,
Party Goods, and Specialty Gifts. Their core business comes from their customers in drug stores and
supermarket chains. In the early to mid 1990's, Trademark saw significant growth in response to
their IPO issuance in 1992, however, since 1994, they have seen a flat and ultimate declining growth
in their product.
Issue
Recently, Trademark, Inc. has realized an overstatement in their return of damage goods and are
considering halting their previously acceptable return of slow–moving ... Show more content on
Helpwriting.net ...
Also, according to 605–15–25–1–F, it is acceptable that future amounts be reasonable estimated.
Secondly, the difference between actual and estimated returns is less than 5%, (FASB ASC 250–10–
S99–1) therefore, according to GAAP the difference is immaterial and the accounting procedure is
permissible. Lastly, the estimated cost of keeping detailed records for each product line of each
division may outweigh the benefits of accurate rates of returns. Option #2: Trademark, Inc., after
responding to complaints and the high rate of returns, relationships with customers increased and
they received less returns. Trademark, Inc.'s ability to make a reasonable estimate of future returns
was impaired because they altered their shipping method, but did not change how they estimated for
the return of damaged goods. According to FASB ASC 605–15–25–3, the ability to make a
reasonable estimate of future returns may be impaired if there have been changes in the selling
entities policies or relationships with customers. Since Nancy has created a reasonable and
acceptable estimate factoring in the impact of new packaging materials, Trademark, Inc. should
follow Nancy's guidance. Furthermore, according to 605–15–45–1, for any sales made with a right
of return in which the criteria in paragraph 605–15–25–1 are met revenue and cost of sales reported
in the income statement shall be reduced to reflect estimated returns. The difference between
management's estimate
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Eric Bolling Net Worth
Eric Bolling net worth
Eric Thomas Bolling was born on the 2nd March 1963 in Chicago, Illinois USA. He is best known
by his career as a TV analyst of political and financial situations. As of the March 2011, he is
working as a co–host of the Fox News Channel talk show "The Five".
Have you ever wondered how rich Eric Bolling is? Acording to sources, it is estimated that Eric
Bolling`s total net worth is $15 million, an amount earned through successful TV career, however,
Bolling is also known as the commodities trader, beeing one of the most successful members of the
NYMEX company, before his TV career began.
Eric Bolling Net Worth $15 Million
Bolling is a native of Chicago Illinois; he acquired his high school diploma from the "Loyota
Academy".
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Essay about Ac505 Course Project a
AC505 Course Project Hints:
The beginning cash balance for April, is the cash from March 31 in the Asset section of the balance
sheet. In the merchandise purchases budget, in April, we need 50% of March purchases (that amount
is also given to us 3/31 Accounts payable of $100,000 on page 415). Therefore, Total cash
disbursements for April is (50% x $316,000 April purchases) + ($100,000 remaining March
purchases to be paid) = $258,000.
Class, Here are some hints. Lets start from the beginning:
SALES BUDGET:
First, take budgeted sales in units for each month of April, May, and June, and multiply by the
selling price of $10/unit. You will get TOTAL SALES which you will also need to plug into the
Income Statement later. For example, ... Show more content on Helpwriting.net ...
Utilities are fixed at $7,000 each month. We don't have to consider Depreciation in the Cash Budget
because depreciation is not a cash outlay. The problem states that Insurance is prepaid so we know
that for this problem it will not appear on the Cash Budget just like depreciation wont (but
remember that both Depreciation and Insurance will show up as expenses to be matched against
revenue when we do the Income Statement later). The problem states that Dividends are paid at
$15,000 per quarter in the first month of each quarter, so that means April (but not May or June) will
have $15,000 for Dividends pay out in the Cash Budget. The problem also states that equipment will
be purchased in May at $16,000 and in June at 40,000 (but not in April, so we can ignore the cash
outlay for equipment when calculating April Total Disbursements (which are therefore $630,000.)
Since April Total Cash Available is only $510,000 if we subtract the Disbursements of $630,000, we
have a deficiency, –$120,000. Because the problem states that minimum ending cash balance must
be $50,000 each month, we know we have to borrow some money from the bank. We need $120,000
to bring cash to zero plus $50,000 for the minimum ending cash balance for total borrowings of
$170,000. This $170,000 figure is already in increments of $1,000, so we dont need to round up our
borrowings.
(Note: When you do the cash budget you should have
... Get more on HelpWriting.net ...
George Harrison Research Paper
George Harrison net worth
George Harrison was born on the 25th February 1943 in Liverpool, England, and died on 29th
November 2001 in Los Angeles, California USA, from a long cancer. He was a legendary singer,
songwriter and multi–instrumentalist. Harrison was best known as a member of a classic rock group
The Beatles, together with John Lennon, Paul McCartney and Ringo Star. Despite his death in 2001,
Harrison is still one of the most recognized musicians in the world; in 2004 he was inducted into the
Rock And Roll Hall of Fame.
According to sources it is estimated that George Harrison's total net worth was $400 million, amount
which is mostly gained through commercial success with The Beatles throughout his whole career,
but Harisson also had a successful solo career, and was later a member of a super–group which
consisted of renowned musicians, Roy Orbison, Tom Petty, Bob Dylan and Jeff Lyne, called
Travleing Willbyrs
George Harrison Net Worth $400 Million
Harrison was born and raised in ... Show more content on Helpwriting.net ...
Soon he got his first guitar; his father bought him a Dutch Egmond flat top acoustic guitar. Later on,
Harrison formed a group, Rebels, which played skiffle music, with his brother Peter and Arthur
Kelly. His career with Beatles started as early as March 1958, only difference was in the name of the
band, they were called Quarryman. Harrison auditioned for the band twice, thanks to Paul
MacCartney, the two met on a bus to school and since then they become friends, because of the
mutual taste in music. McCartney become a member of Lennon`s band, Quarryman, and suggested
Harrison for a guitar player. Lennon was firstly against it, because Harrison was only 15 years old,
but because of his stubborness and talent, Harrison earned a spot with Quarryman, playing as a part–
time member, but become a full member later that year. When he was 16 years old he left school to
pursue his musical
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Alexander
Ms. Van Michelson I would like to present this organizational proposal to you as the organization is
facing 17% net loose in total income and demands to cut the organizations perks from 8 to 5 % so it
will be crucial for us to bring an immediate and effective change in the compensation system of
organization. We as the HRM team the below changes will prevent us from closing down
international offices and will increase the overall revenue in 3 to 5 years. The main aspect of the
strategy is that the all the changes that have been mentioned in the organization and the international
operations will continue to affect us as a whole until the recession and the economy is recovered. It's
clear that the strategy I will refer best matches to the ... Show more content on Helpwriting.net ...
The organization as a whole will still save almost 2% to 3% as part of their net income that is spent
on pleasures and other comforts and if we can increase that savings to 4% to 5% this will greatly
impact our net income. Second we must also look at the benefit packages that we offer and we pay a
part of. I feel we need to evaluate it and possibly reduce the amount we pay towards the package and
also look at all employees whom has a spouse with a job that offers benefits. That if their spouse
offers insurance that they will be charge by us to cover them as well We must also take a look at the
international employees as well; they will be part affected by this organizational change also.
Recession is affecting every nation so the organization must and will make these changes
throughout. Remember as we deliver the organization information that it does not matter if the
employee is based in the United States or internationally this change will affect all until the
organization recovers from the 17% net loss but we must also instill in them that the organization
has no intention of laying off during these challenging times but the bi–yearly increases will stop
and the yearly raises will be in place with a maximum cap of 5% in take place.
It still will have an effect to employees as they will suffer from not receiving as high of raises and
other incentives but it will benefit the organization by not
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River Moter Inn
Ron Tembo
SN: 4130969
Riverside Motor Inn
Situation Overview
Ronald Veinot, is the general manager for the Riverside Motor Inn. He wrote a letter on October 1,
1997 to Heidi Smith welcoming her to the staff of the Riverside Motor Inn. Chapters Lounge is a
subset of the Riverside Motor Inn that just hired Heidi Smith to finds ways to generate profit
alongside of promotion to manager if everything goes according to plan. The Riverside Motor Inn is
located in Bridgewater, Nova Scotia. Heidi smith was specifically hired to find ways to modify the
operation management of Chapter Lounge. To this date, the owners have invested over $250,000
and need tactical strategies for improving sales to recover and steadily continue to generate ... Show
more content on Helpwriting.net ...
The last threat is also based from nearby competition. Relevance The completion has more seating
arrangements (125, 200, and 400) and they also sell products at a lower price.
Alternative Identification
The first alternative that may suite this lounge will be to hire a Dj and install an extended dance
floor for live entertainment on a regular basis. The Dj will play music during Happy Hour. Music
will change depending on what day it is and depending on the crowd that is attracted to the Happy
Hour session for drinks and entertainment. The second alternative that may suite this lounge would
to reduce the prices of the drinks such as beer, wine and liquor. This will be done only during the
time when traffic is heaviest. These months will begin from May to October. The duration of this
time will be six months. The third alternative that may suite this lounge would be to look for a
bartender in the surrounding area who is equivalent to D.J., the previous bartender, to create a hype
and attract customers just as Pirate's Pub did.
Decision Criteria
The number one goal for this company is to reach the $100,000 mark in the year 2000. Based on the
findings that are occurring in this company, the best way for this situation to have a chance of
occurring is by reducing the price of the drinks during a certain period of the year. This time frame
is best described between the
... Get more on HelpWriting.net ...
Income Statement By A Company Is The Information On The...
Income Statement Analysis
Income Statement by a company is the information on the financial statement of a business activity
over a certain period of time usually a quarter or a year. It also explained how much revenue the
business grew throughout a period of time and the cost it gained in relating to its revenue.
Companies have to be able to bring money otherwise they would not be able to stay in business;
therefore income statement show how well or how bad the company is doing.
Revenue
Revenue is the income from an organized sale of goods or services before any cost or expenses are
subtracted. General Electric recognizes revenue when all sales are final upon deliver or sales
agreement are in place. Most of the GE multiple component are in the same agreement. GE total
revenue as of December 31, 2012 was $ 146,684,000, as of December 31, 2013 was $146,045,000
and as December 31, 2014 was $148,589,000. The revenue for all three years had big difference; for
example, 2012 to 2013 had $639,000 decrease of revenue, 2013 through 2014 we see an increase in
revenue of $2,544,000. General Electric revenue from 2012, 2013, and 2014 changed from year to
year. By looking at the revenue we can see many changes happened during the cost of those years.
Cost of revenue
Cost of revenue of a company is there to show the exact cost related to the goods and services
provided to its clientele, however salaries does not include but it includes distribution and marketing
Total cost of
... Get more on HelpWriting.net ...
Mgt Pre Questions Essay example
1. What are some strategic metrics that movie exhibitors care about that are reported in the case?
How does your exhibitor compare to the other exhibitors? The industry average?
Number of theaters by complex size, market leaders, tickets sold and box office gross, average
movie ticket price
Changes in interest rates and the availability and cost of capital, the effect of the leverage on its
financial condition, prices and availability of operating supplies, cost control procedures on
operating results.
2. What metrics does your movie exhibitor report on their web site? Are they similar or different
from what is reported in the case?
Concessions, Advertising, Box–office revenues.
Small to mid–size markets, Acquisitions, ... Show more content on Helpwriting.net ...
4. How does your company compare to the industry on these dimensions?
Have capability of meeting short–term solvency, but not well on long term solvency.
Even though Carmike could manage its assets efficiently, it did not well as other companies.
Gain more profit than other companies.
We will cover 5 and 6 in class.
5. Which company is better performing? Diagnose the underlying causes of their performance. i.
What's going on in the industry that may explain these firms performance? j. What is controllable by
the company? k. What can you identify in the financial statements that provide evidence to help
substantiate your explanation?
6. How do the results of your analysis affect the alternatives proposed to resolve the strategic issue?
Explanation for identifying underlying causes of performance:
Now determine the WHY behind their performance. For example if profitability is declining or
profits are negative, try to identify why. Look for evidence in the common–size statements that you
prepared as well as industry information in the case. The purpose is to link strategic analysis with
financial analysis to gain an understanding of why the company is performing the way it is.
Analogy 1: You cannot fix the problem if you do not understand the underlying cause of their poor
performance. Treating a sinus infection with Tylenol only relieves the pain, not
... Get more on HelpWriting.net ...
Financial Analysis of Walgreens Co.
Walgreens Co – Final Case Founded in 1901, Walgreens goal is to be consumers' first choice for
health and daily living across the nation, and a central part of people's lives and the communities
where they live and work. The company provides the most convenient, multi–channel access to
goods and services, and pharmacy, health and wellness services while developing a new customer
experience. Walgreens is the largest drug retailing chain in the United States as of 2012. A fiscal
year for Walgreens end on August 31st, all of the measures are from either fiscal year 2012 or 2011.
There are a couple of major things to be noted in the cash flow statement of Walgreens co. First and
foremost is cash from operations, this is why the ... Show more content on Helpwriting.net ...
As well as if the company is good for issuing a loan, or investing in some other fashion such as
bonds. For better breakdown these ratios have been separated in three categories: Measure of
Profitability, Measures of Liquidity, and Measures of Solvency. Profitability: ROA, ROE, Gross
Profit Percentage, Net Income Percentage. In all of these measures either Walgreens has stayed
stagnant or had negative fallout from the previous year. Return on Asset is a ratio that measures how
efficiently the company uses its assets. How much operating income the company generates given
one dollar in asset. Walgreens went down from 15% to 11% compared to previous year. This shows
a decline in the efficiency of the management. Walgreens needs to do a better job of managing its
assets. Return on Equity measures how much net income is generated per dollar invested in the
company by stockholders and investors. Again we see the same downward trend. It went down by
6% from 18% in 2011 to 12% in 2012. Gross Profit Percentage measures what percentage of
revenue is converted to gross profit. Although they managed to remain stagnant in this category, that
is not something that is ideal. One wants to see this number increase year after year meaning that the
company is getting more proficient in utilizing the money it has gotten through investments. Gross
profit percentage for Walgreens is 28%. Net Income Percentage measures how much of revenue is
converted to
... Get more on HelpWriting.net ...
Can The Sun Arrange For Sufficient Power? Run A Business...
Can the sun arrange for sufficient power to run a business or home? The answer is totally yes. But it
depends on the solar powered system and its application. There are three elementary types of solar
powered systems obtainable today, Grid–tie, Grid–tie with battery backup and Off–grid.
Deregulation and net metering laws make a grid–tie system eye–catching. If there is no utility in the
least, then the choice would be clear, off–grid inverter. If you want back up power in case of a power
failure, then a grid–tie system with battery backup would be the commonsensical choice. For a bit
more clarification of the similarities and differences between all three systems, please continue to
read.
Grid–tie is also called as grid interactive or utility interconnected. This works only in regions of the
nation that permit net metering. Solar power turns the electric meter backward when generating
more power than used. A grid–tie system entails solar panels, a grid–tie inverter, fuses and a power
cut off switch. This kind of solar hybrid inverter is wired straight to the utility feed through the main
breaker panels and utility meter. Grid–tie with battery backup is a type of solar system that is
approximately the same as the grid tie system with a few additions. Accompanied by the inverter
and solar panels, you would need 12–volt batteries, a battery charger and a solar charge controller.
With the adding of the batteries comes a little more upkeep. A solar charge controller is used so
... Get more on HelpWriting.net ...

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AMI Implementation Plan

  • 1. AMI Implementation Plan William Azzoli from the AMI team provided a brief overview of the AMI initiative the company is taking. The new AMI meters will be replacing all existing meters throughout Con Edison and Orange & Rockland. The benefit of AMI meters will provide better outage and network management and will allow customers to better manage their energy usage. In order to communicate with the meters, a wireless mesh network is to be established using access points and relays from Silver Spring Network. Approximately 11,500 APs and relays will be installed starting January 2017 with the rollout beginning in Staten Island. The APs will be installed 21ft high and will be located in the primary and secondary zone of overhead poles. In order to meet the adequate clearances to install the APs and relays B–187 and drawing 365506 needs to be updated. AMI and EH&S preformed calculations which demonstrated no employee distance or time restrictions when working in proximity to the AP or relay. To further validate the mathematical tests, AMI and EH&S commissioned Daytona T. Brown an independent laboratory to validated the RF strength calculations. Test results yielded that the RF emissions were well below the public limits established by AICGH and the IEEE. ... Show more content on Helpwriting.net ... B–187 was updated to incorporate AMI equipment and it states that no working clearance or time exposure limit is necessary for the equipment. Prakash Kothari from EH&S further assured the committee that these device emit very minimum RF emissions which are below the FCC guidelines. Prakash also mentioned that the same antennas are being used by different utilities and there was an EPRI study conducted to further demonstrate that the safety of the ... Get more on HelpWriting.net ...
  • 2.
  • 3. 2010-2012 Netflix Financials Essay The Evolution of the Netflix Empire Netflix has quickly become a household name by saturating the market with a new age way to rent movies. Established in 1998, Netflix geared its business to provide consumers with quick and easy access to their favorite movies without the need to leave their homes. As the business developed and other popular sites, such as YouTube, began to gain popularity Netflix entered the market of streaming online content. During the infancy of their instant service Netflix still relied heavily on mailing DVDs to offer their customers a wider range of movies and TV shows. However, as their steaming library grew the mindset of the company began to shift. As they transitioned away from their mailing movies, key ... Show more content on Helpwriting.net ... With Netflix thriving and gaining so many new customers while still investing so much into their streaming segment of the business, it would be expected that the company would also invest in their physical DVD content as well. However, this was not the case. In the first two quarters of 2011, Netflix had invested less and less, $22 million and $19 million, respectively, in their DVD content, compared to the $32 million the company had invested in the fourth quarter of 2010. Following the additions, or lack thereof, in their streaming and DVD content, Netflix had increased their cost of revenues in the first two quarters by roughly 129%, when compared to their average cost of revenues for 2010. However, with the increased customer base, resulting in increased revenue in each quarter of $719 million and $789 million, respectively, Netflix was still able to prove its dominance in their field by continuing to increase their net income in the first two quarters to both $60 million and $68 million, respectively. Netflix exhibited such promise coming out of a good year in 2010 and a strong first two quarters; Netflix was clearly taking a stance in the market as one of the only providers of its type. This was illustrated by the increased customer base as well as in the stock market. In the first half of 2011, the stock ... Get more on HelpWriting.net ...
  • 4.
  • 5. Cubesmart's Case Analysis CubeSmart's Q1 2017 results came in line with the company's expectations. The company was pleased with their portfolio performance and the 50 basis point gain in physical occupancy. Revenue for the quarter was $133 million, an increase of $14.2 million, and property operating expenses were $44.9 million, an increase of $4.7 million from the company's same period results in 2016. Funds from operations was $65.7 million for the first quarter compared with $58.2 million for the first quarter of 2016. Interest expense increased from $12.1 million during the first quarter of 2016 to $13.6 million during he first quarter of 2017. This is due to the higher amount of debt outstanding during the 2017 period to fund a portion of the company's growth. ... Get more on HelpWriting.net ...
  • 6.
  • 7. The Great Recession Revealed The Financial Vulnerability... Money Talk Introduction The Great Recession revealed the financial vulnerability of millions of US households. In its aftermath, researchers and policymakers have turned their attention to improving the next generation's knowledge of personal finance and its access to secure financial offerings (US Department of the Treasury 2014) (Margaret 2015). While current economic conditions appear to be showing signs of improvement, 83% of American workers continue to be impacted by personal financial issues ("2013 Research Report on Employee Financial Stress," Financial Finesse, June 2013) (Shele 2015 p. 67). The main reason so many people have personal financial issues is because of the lack of knowledge that people have about the meaning of financial terms. If you lack knowledge or don't fully understand financial terms there is no way that you want have personal financial issues. 401K 401K is plans offered by your employer that helps you save up retirement money. This money is set aside and is tax deferred. The employer will also set aside money to put towards your account. The employers also invest your money in different companies but you get to decide how you want to invest your money. APR APR stands for annual percentage rate, and this term means how much interest you will pay back on money you borrowed. This is very important when applying for credit cards because the hire the APR is the more money you will have to pay back. Some credit card companies offer a grace period for ... Get more on HelpWriting.net ...
  • 8.
  • 9. At&T Wireless Ipo Paper AT&T Wireless IPO Paper AT&T Wireless is a provider of telecommunications services in the United States and worldwide. Services offered include wireless communications, local exchange services and long–distance services. AT&T operates in four segments: Wireless, Wire line, Advertising Solutions and Other. Its Wireless subsidiaries provide both wireless voice and data communications services across the United States, and through roaming agreements, in a substantial number of foreign countries According to AT&T Wireless SEC filing, On July 12, 2013, AT&T Inc. ("AT&T") entered into an Agreement and Plan of Merger with Leap Wireless International, Inc. AT&T will acquire Leap in a transaction in which Leap stockholders would receive $15.00 ... Show more content on Helpwriting.net ... It released its initial public offering on April 26 and it paid off big time. When trading began on the NYSE, AT&T Wireless released 360 million shares. Investors fell in step with underwriters' valuation of the stock, with shares opening at $30.12 and closing at $31.75; its pre–offer value was $29.50. By the time the bell rung to close the day on the exchange, AT&T Wireless had raked in $10.62 billion in new capital and that is how it set a record for the largest IPO in American history, a title the company held for six years. AT&T needed to invest billions to build out its wireless network and address concerns about capacity shortages in major areas of wireless operation. The company had a plan to invest heavily in "fixed wireless" network to serve as an alternative way to reach into millions of U.S. homes. According to this plan, the total wireless capital expenditures could exceed $4 billion during the year 2000. (Fixed wireless is a technology that would use antennas attached to homes to provide local phone service and high–speed Internet access.) The company weighed an IPO to raise capital for its wireless unit. The offering raised a record $10.6–billion in its 360–million–share initial public offering. The company used this capital to invest up to $3.8 billion in upgrading and expanding ... Get more on HelpWriting.net ...
  • 10.
  • 11. Worldwide Wires Worldwide Wires "Revenue Recognition Woes" Introduction Worldwide Wires ("WW") is a company that provides computer network and communications services around the globe. The company offers its services either directly to the customer or through a network of partners that are scattered around the globe. Their business model can be compared to that of a principal and an agent, with WW being the former and the partners being the later. The company and the partners enter into 5 year service agreements which give each side has their own rights and responsibilities. Below are just a few key elements of those rights and responsibilities: The partner has the responsibility to execute the legal contract with the customer The ... Show more content on Helpwriting.net ... The most relevant and authoritative is FASB Codification: 605–45–45–1, and it pertains to revenue recognition and most importantly to principal and agent consideration. The standard basically states that if you are considered the principal, then you recognize revenues at gross amounts. On the other hand, if you are considered an agent, then you recognize revenues at net amounts. The standard is broken up in the following two sections. Indicators of gross revenue reporting: 1. The entity is the primary obligor in agreement 2. The entity has general inventory risk 3. The entity has latitude in establishing sales price 4. The entity changes the product or performs part of the service 5. The entity has discretion in supplier selection 6. The entity is involved in the determination of product or service specifications 7. The entity has physical loss inventory risk 8. The entity has credit risk Indicators of net revenue reporting: 1. The entity's supplier is the primary obligor in the agreement 2. The amount the entity earns is fixed 3. The entity's supplier has credit risk Given the above standard, one can begin to make a case for choosing either the gross method or the net method of revenue recognition. Argument For Gross Method As was mentioned earlier, Worldwide Wires currently uses the gross method for recognizing revenues. ... Get more on HelpWriting.net ...
  • 12.
  • 13. 4541 Answer Key Midterm W13 AK/ADMS 4541 Advanced Corporate Finance Winter 2013 Mid–Term Exam Answer Key Question 1 (35 marks) a.) b.) (8 marks) (4 marks) Calculating the EOQ. EOQ = SQRT(2 * F * T / H) = (2 * 80 * 200,000 / 1.00)0.5 EOQ = 5,656.85 kg (4 marks) Calculating the EOQ savings. Total cost = (F * T/Q) + (H * Q / 2) = (80 * 200,000 / 10,000) + (1.00 * 10,000/2) Total Cost @10,000 kg = $6,600 Total Cost EOQ = (F * T / Q) + (H * Q / 2) where Q = 5,656.85 kg = (80 * 200,000 / 5,656.85) + (1.00 * 5,656.85 / 2) = $5,656.85 Savings with EOQ = $943.15 = $6,600 – $5,656.85 per planning period (10 marks) Try Q (actually, EOQ) = 5,656.85 kg. Then total cost = order costs + holding costs + purchase costs = (80)(200,000) / 5,656.85 + (1.00)(5,656.85) / 2 + ... Show more content on Helpwriting.net ... Note: Using compound interest here is acceptable: PVDC = –96,470.09 PVDisney = –97,298.19 Question 3 (35 marks) a.) Proposed
  • 14. Terms (E) $2,750,000 $7,534.25 Sales per 365–day year Sales per day, S Sales growth rate, g –7.27% Up–front Variable Cost Ratio (VCR) 70.00% Collection expenses (EXP) at DSO 1.45% Bad debt expense ratio, b , at DSO 7.00% Discount percent, d 0 Discount period, days 0 Proportion taking discount, p 0 Non–discount period, days 56 k = company 's annual nominal cost of capital 15% i = daily cost of capital 15% / 365 = Current Terms (N) $2,550,000 $6,986.30 70.00% 1.25% 7.00% 0 0 0 56 4.1096% Note: an annual nominal cost of 15% compounded daily implies an annual effective cost of { [ (1 + .15/365)^365 ] – 1 } * 100 = 16.18% per year. Cashflow timeline under proposed terms (11 marks) Proposed Terms In terms of the Zn formula 1st term
  • 15. PV from discount period $0.00 no discount period 2nd term PV from credit period $6,849.22 = 7,534.25*(1–0.07)/(1+ i*56) 3rd term 4th term PV variable costs PV credit expenses ($5,273.97) = 70%*$7534.25 ($106.79) = 1.45% *7534.25/(1+ i*56) Zn =$1,468.46 = NPV per day of proposed terms Cashflow timeline under current terms (11 marks) In terms of the Ze formula Current Terms 1st term PV from discount period $0.00 no discount period 2nd term PV from credit ... Get more on HelpWriting.net ...
  • 16.
  • 17. Marketing Analysis : Marketing And Pr Worlds Marketing and PR worlds are vastly related but somehow still are kept separate. There seems to be an un–crossable DMZ line we just cannot transverse. No matter how many times we group the two into the general "integrated marketing" void, there is a politically correct animosity between the two; at least in the scholastic circles. The marketing department takes us PR folk for airheads who just don't have the mind–works for numbers and business crunching. We on the PR team secretly call the other side uncultured brutes (how dare they communicate as they do without considering all the repercussions! UGH!). Marketers are good–for–nothings who throwing vast budgets away on advertisements and promotions with no real savviness. PR fairies have a knack for evaporating on the spot the minute anyone mentions measurement or ROI. Say 'KPI' in any PR discussion and you will either be met with looks of confusion or disgust (dependent on how much real world experience the person boasts, of course). End of day, we are just as different as cats and dogs, though we refuse to admit that we serve the same purpose. Perhaps it's time to put these school yard fights aside – we have much to learn from one another.Here is a short reference guide I put together to help us better understand the other side: PUBLIC RELATIONS One of our greatest weaknesses comes from measurement – or lack thereof. We are hard pressed when asked for our financial contribution in the grand scheme of things. How do we ... Get more on HelpWriting.net ...
  • 18.
  • 19. Sm Ch 25 CHAPTER 25 REWARDING BUSINESS PERFORMANCE OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL THINKING CASES Brief Exercises B. Ex. 25.1 B. Ex. 25.2 B. Ex. 25.3 B. Ex. 25.4 B. Ex. 25.5 B. Ex. 25.6 B. Ex. 25.7 B. Ex. 25.8 B. Ex. 25.9 B. Ex. 25.10 Topic Motivating employee performance Evaluate business performance using ROI Comparing ROI and residual income Balanced scorecard perspectives Computations for the DuPont model Criticisms of ROI Calculate residual income Calculate EVA Variable vs. fixed compensation Components of ROI Learning Objectives 25–1, 25–6 25–2, 25–3 25–2, 25–4 25–5
  • 20. 25–3 25–3 25–2, 25–4 25–4 25–6 25–2 Exercises 25.1 25.2 25.3 25.4 25.5 Topic Accounting terminology Balanced scorecard activities Employee ... Show more content on Helpwriting.net ... Because individual students' answers will be different, this makes a good class discussion question. 30 Medium 25.3 A,B Fairfax Industries/Wilson Company This problem demonstrates the impact of a choice of depreciation method on operating earnings. Because operating earnings are instrumental in determining the performance evaluation and resulting bonus of the manager of a division, the ethics of the choice are considered. 30 Medium 25.4 A,B Tootsie Roll Industries This problem demonstrates that information found in annual reports can be used to evaluate business segments. Financial information for computing ROI, capital turnover, and return on sales is included. 20 Medium 25.5 A,B Fastwhere Inc./Save Some, Inc. A set of potential investment projects is evaluated on both ROI and residual income measures. The calculations demonstrate that the project rankings are different if residual income is used rather than ROI to rank project attractiveness. 40 Strong
  • 21. 25.6 A,B Valance Autoparts/Eatwell Restaurant Chain This problem asks students to role play as a consultant to a firm that is having some problems with the balanced scorecard approach. It is a good problem to be used for a group report or presentation. 40 Strong 25.7 A,B Hinkley Corporation/Bronson Corporation Students consider management compensation ... Get more on HelpWriting.net ...
  • 22.
  • 23. Profit and Loss Statement Paper Justin Fondriest Professor Timothy Groves BSA/310 October 21, 2012 Profit and Loss Statement Paper Before beginning, it should be noted that although this project is to be for a Profit and Loss (P&L) Statement, only an Income Statement is available at the Kudler Fine Foods website (Apollo Group, 2011). However, Income Statements and P&L Statements are, for all intents and purposes, the same thing. With that said, it cannot be determined conclusively by reading the Income Statement for Kudler Fine Foods if the report is monthly, quarterly or yearly–or if the reports are constructed on a different fiscal schedule. The date at the top, however, reads "For the Year Ended December 31, 2003". ... Show more content on Helpwriting.net ... Now it is important to account for any other, miscellaneous income, such sales of assets and interest on money in savings. For Kudler Fine Foods, this amount is $7,845 (Apollo Group, 2011) and will be added to the income of the company to reach a final, Net Income of $676,795.00(Apollo Group, 2011). Conclusion Kudler Fine Foods, though fictitious, is doing very well for itself–even when compared to a large supermarket chain like Walmart. When dividing the Net Income of Kudler Fine Foods, $676,795.00, by the company's Net Sales $10,796,200.00, we get a before–tax profit margin of 6.268%. This means that Kudler Fine Foods has almost double the pre–tax profit margin than Walmart's post–tax profit margin of 3.515% (Ycharts, 2012). This means that unless the yearly taxes due for Kudler Fine Foods is about 50%, they will likely have higher profit margins than Walmart. That is pretty good for a fictitious company... References: Apollo Group. (2011). Income Statement For the Year Ended December 31, 2003. In Kudler Fine
  • 24. Foods. Retrieved October 19, 2012, from https://ecampus.phoenix.edu/secure/aapd/cist/vop/Business/Kudler2/intranet/income–statement.asp Nickels, W. G., McHugh, J. M., & McHugh, S. M. (2010). Understanding Business (9th ed., pp. 456–471). New York, NY: McGraw–Hill/Irwin. Ycharts. (2012, October 23). ... Get more on HelpWriting.net ...
  • 25.
  • 26. Persuasive Essay On Net Neutrality Net neutrality is simply a way of saying that the internet is open and accessible to anyone. You're able to go wherever you want on the internet, you're able to do whatever you want on the internet, you're able to have some kind of semblance on the internet without all the companies trying to track your every movement, but those are because of the net neutrality we have right now. The owners of net neutrality what they want is to make the internet a more profitable place and that sounds bad at its face, but also if you allow something like that to happen, then you put in the framework for information to be controlled and when you do that you control what people see in their devices. This ruin a lot of opportunities that people have on what they want to do on the internet and allows for the free spread of information wherever it wants to go you lock down opportunities and ability for people to thrive both for themselves and for our future generation. But when you set up a system that allows corners to be cut and allows businesses to profit over people that's when society starts to degrade and that's when innovation becomes stifled. Because it's not profitable for everyone to make leaps and bounds as of today people had been upset over that net neutrality shouldn't be paywalls that control what you can see based on how much money you make. There shouldn't be any walls in general that control the information that you see, and, there shouldn't be watching every move on the ... Get more on HelpWriting.net ...
  • 27.
  • 28. Advanced Hospital Management System 1. INTRODUCTION 1.1 About the project: My project Advanced Hospital Management System includes registration of patients, storing their details into the system and also computerized billing in the pharmacy, and labs. Our software has the facility to give a unique id for every patient and stores the details of every patient and the staff automatically. It includes a search facility to know the current status of each room. User can search availability of a doctor and the details of a patient using the id. The Advanced Hospital Management System can be entered using a username and password. It is accessible either by an administrator or receptionist. Only they can add data into the database. The data can be retrieved easily. The interface ... Show more content on Helpwriting.net ... Feasibility study is the test of the system proposal made to identify whether the user needs may be satisfied using the current software and hardware technologies, whether the system will be cost effective from a business point of view and whether it can be developed with the given budgetary constraints. A feasibility study should be relatively cheap and done at the earliest possible time. Depending on the study, the decision is made whether to go ahead with a more detailed analysis. When a new project is proposed, it normally goes through feasibility assessment. Feasibility study is carried out to determine whether the proposed system is possible to develop with available resources and what should be the cost consideration. Facts considered in the feasibility analysis were. Technical Feasibility Economic Feasibility Behavioral Feasibility 2.4.1 TECHNICAL FEASIBILITY Technical feasibility includes whether the technology is available in the market for development and its availability. The assessment of technical feasibility must be based on an outline design of system requirements in terms of input, output, files, programs and Procedures. This can be qualified in terms of volumes of data, trends, frequency of updating, cycles of activity etc, in order to give an introduction of technical system. Considering our project if is technically feasible. Advanced Hospital Management System with its emphasis on a more strategic decision making ... Get more on HelpWriting.net ...
  • 29.
  • 30. Adamac Inc Case Analysis ADAMAC Inc. An Analysis of Production and Cost Theory Group III Osvald Ronald David Tjahjo Agenda Company's Overview Current Issues Case Analysis Recommendation 2 Overview of Adamac Inc. Provide services of jet cutting (laser, water jet, wire) built by Ryan Olliver and Ben Watts, previously worked for Perts Adamac was built with an objective to provide more efficient and higher customer service Adamac had started with used water jet, used laser cut machine, and wire cutter machine 3 Partnership and Organization Ryan Olliver and Ben Watts were the key players on the company with Mike Degena act as landlord and became the third person on the partnership Currently Adamac employed 8 people – ... Show more content on Helpwriting.net ... 966,796 2010 1,308,558 257,664 1,050,894 2011 1,379,154 262,899 1,116,254 2012 1,300,955 256,307 1,044,648 2013 1,329,556 258,957 1,070,599 2014 1,336,555 259,388 1,077,167 2015 1,322,355 258,217 1,064,138 2016 1,329,488 258,854 1,070,634 2017 1,329,466 258,820 1,070,646 2018 1,327,103 258,630 1,068,473 762,566 204,230 44,794 159,436 838,979 211,915 44,794 167,121 898,953 217,301 44,794 172,507 833,499 211,149 44,794 166,355
  • 31. 857,144 213,455 44,794 168,661 863,199 213,968 44,794 169,174 851,281 212,857 44,794 168,063 857,208 213,427 44,794 168,633 857,229 213,417 44,794 168,623 855,239 213,234 44,794 168,440 11 Alternative 2: Buy One Jet Cutter YEAR 0 2009 1 2010 2 2011 3 2012 4 2013 5 2014 6 2015 7 2016 8 2017 9 2018 10 Initial Investment Gross Revenue 2 COGS 3 Add'l revenue Less: COGS Loan down payment 4 Loan repayment Depreciation Additional workers Land square required Moving cost 5 Operating Expenses Total Expenses Net Income Before Tax Income Tax Net Income After Tax After Tax Cash Flow ATCF Cummulative ATCF NPV through Year N 1 $ (500,000) 1,215,153 1,308,558 1,379,154 248,357 257,664 262,899 $ 668,334 $ 719,707 $ 758,535 $ 136,596 50,000 134,271 46,500 98,000 120,000 50,000 635,367.52 32,966.63 6,191.88 26,774.75 73,275 (426,725) (432,153) 141,715 146,478 46,500 98,000 120,000 552,693.02 167,013.88 31,369.01 135,644.87 182,145 (244,580) (275,993) 144,595 146,478 46,500 98,000 120,000 555,572.33 202,962.18 38,120.92 ... Get more on HelpWriting.net ...
  • 32.
  • 33. An Efficient Balance Between Advertising And Advertising Goals Marketing Reach as many potential customers as possible by finding an efficient balance between advertising and its media types as well as PR and its media types. S: Reach out to as many customers as possible by balancing the budget for overall promotion as well as advertising and PR separately based on the sensitivity for each type of bike. M: Awareness will be equal to or greater than 0.25, 0.30, and 0.10 for the mountain, youth, and road bike, respectively. PR will be greater than or equal to 0.10, 0.10, and 0.30 for the mountain, youth, and road bike, respectively. A: Based on market research, effectively allocate the overall promotional budget towards advertising and PR and their media types. R: The greater the market ... Show more content on Helpwriting.net ... A: This goal will be achieved by monitoring forecasted sales in order to increase or decrease capacity accordingly as well as put money towards improving efficiency and quality. R: Effectively managing capacity, efficiency, and quality will assist in increasing sales and shareholders ' value as a balance in capacity and efficiency will aid productivity and quality will attract customers. T: Progress will be measured after each year to ensure goals are being met. Finance Effectively manage cash in order to remain debt free after 2017 while fulfilling plans to enter all three bike industries over the following three years. S: Watch forecasted financial reports to ensure all decisions can be funded with the cash on hand to avoid the need to raise debt. M: The debt to equity ratio should be zero at the end of each year. A: The debt to equity ratio will be zero if there are no interest expenses from long–term debt. R: Remaining debt free will eliminate yearly interest expense which should help boost net income. A debt to equity ratio of zero will also increase shareholders ' value as it demonstrates the firm's ability to meet obligations. T: Progress will be measured after each year to ensure goals are being met. ... Get more on HelpWriting.net ...
  • 34.
  • 35. Lipton Case Review Executive Summary Detailed analysis of Lipton's current Economic Profit model has prompted immediate changes to how profit is recorded on the Product Line level. Proposed changes to the current Economic Profit include: I. Leave the Working Capital Cost and CRV Depreciation Adjustment in the profit analysis II. Eliminate the Fixed–Asset Charge and OI&D III. Only apply New Product Development charges to new products Goals of these proposed changes: * Ensure product line managers are focused on improving the value of their product, not just on profit/loss numbers * Allow upper management to analyze product line performance on a level playing field * Provide divisional management with the unbiased authority to ... Show more content on Helpwriting.net ... CRV Depreciation Adjustment This adjustment accounts for the difference between the "current replacement value" and the historical depreciation value of assets. The purpose of the CRV adjustment is to assign replacement value to depreciating assets. As a result, the opportunity cost of these assets is deducted from a particular product line's profit. The challenge associated with this adjustment will be directly related to properly allocating a % of fixed assets to a particular product line. We will address the issue concerning the allocation of fixed assets below (Fixed–Asset Charge). Consequently, this is the same method used by the corporate financial department. Therefore, by including the CRV depreciation, corporate managers will be pleased that product line performance measures are factoring in this opportunity cost. Furthermore, product line managers must be weary of fixed asset costs because of the CRV depreciation adjustment's negative effect on economic profit. Fixed–Asset Charge Fixed Asset charges are difficult to estimate and allocate to a particular product line. Under the old Economic Profit system, many product lines could post losses due to large fixed cost allocations. When losses are associated with a product lines, managers naturally panic. Therefore, we believe that all fixed assets should be evaluated on an Operating Division ... Get more on HelpWriting.net ...
  • 36.
  • 37. Pel Strengths And Weaknesses Weakness PEL has a few shortcomings. On the off chance that PEL conquers these weakness then it can turn into a market leader in home machines. PEL loses some aggressive edge in the accompanying ranges: Financial Problems Lack of promotion System varieties Lack of Product range Less Utilization of limit Financially problems Some of the time PEL provokes the money related issues since its stocks are such a great amount of heaped up in the stores that makes issue of income since when the stocks are not sold and the generation is in process for 24 hours a day then the organization faces such issues. Lack of commercial: Pell should focused in this sector. They should do promote their products by more and more adds PEL still ... Show more content on Helpwriting.net ... Each organization embraces diverse methodologies for offering of the items. It decreases the overall revenue of each organization and builds the bartering energy of the purchasers who will request higher nature of items at lower cost. China's product in the market China's items are another risk for the Pakistani organizations on the grounds that these items are less expensive than the Pakistani items. China items stretch the indigenous organizations to bring down the quality and costs that won't be beneficial over the long haul. Price war: As there is firm rivalry in the home machine showcase that will bring about the value war. Slow development rate in Pakistan:
  • 38. There is additionally moderate development rate of home machine in Pakistan that will build the loads of the organization. In spite of the fact that, this industry is in the development stage, however the speed of the development is moderate. Insecurity of ... Get more on HelpWriting.net ...
  • 39.
  • 40. Business Analysis : Zodiac Aerospace Essay compared to 2015, operating margins to exceed 18 percent, full year's effective tax rate at 24 percent higher than its original goals, and free cash flow (FCF) to be at 75 percent of net earnings ("B/E Aerospace Reports," 2016). Comparison with Competitors and Standards Zodiac Aerospace. In fiscal 2014/2015, Zodiac Aerospace's sales revenues accounted for €4,931.8 million (approximately $5521.81 million) which was slightly higher compared to $5328.6 million in fiscal 2014/2015 of B/E Aerospace. Its current operating income fall from €567.3 million (~$636.12 million) in 2013/2014 to €314.1 million (~$352.2 million) in 2014/2015 which was down for 44.6 percent ("Annual Report," 2015). However, B/E Aerospace's operating earnings only accounted for $452.3 million in 2015. Approximately 44 percent of Zodiac Aerospace's sales revenues come from its U.S.–based companies and 23 percent comes from its European companies compared to B/E Aerospace's 35.4 percent and 24.3 percent in U.S. and European markets respectively. Both companies were also exposed to the foreign exchange risk, as indicated by their annual reports. According to Zodiac Aerospace, there was an increasing in debt and a decreasing in operating income since the company was facing difficulties in depreciation and amortization charges ("Annual Report," 2015). Compared to B/E Aerospace, its operating income increased 12 percent in 2015 with several significant financial key performances. Zodiac Aerospace encountered ... Get more on HelpWriting.net ...
  • 41.
  • 42. Company Analysis : Tricorbraun Inc. Tricorbraun Inc. was established in 1902, by Samuel Kranzberg in St. Louis as a used bottled company. Over the years Tricorbraun has evolved by successfully acquiring and integrating businesses to become the largest company in rigid packaging. Tricorbraun is currently ran by CEO, President, Vice president, and several Regional Operational Managers and over 2000 employees. Tricorbraun has three design centers in the United States, forty offices internationally and creates over one billion in revenue. Tricorbraun is one of the largest suppliers of rigid packaging worldwide, making it a leading force in the packaging industry for the past three decades. Tricorbraun knowledge, skills, and innovations provide leverage over competitors. Tricorbraun values their customer's financial advantages. Though hard work, the company has gained great success, including engineering the development of mold designs. With over forty location nationwide Tricorbraun knows the key to their success is their employees and their commitment to excellent customer service. Tricorbraun works with customer step by step through the design and engineering phrases to create a container that is innovative and appealing to the target market. Tricorbraun has a massive library of stock molds in North America and access to global resources. Tricorbraun is one of the first rigid package company to establish itself as the undisputed industry leaders. Tricorbraun prepare and manage a budget for forty location each ... Get more on HelpWriting.net ...
  • 43.
  • 44. Judgetment Case 2-1 Explain the difference between a cash basis and accrual basis measure of performance. Why, in most cases, does accrual basis net income provide a better measure of performance than net operating cash flow? Explain the purpose of adjusting entries as they relate to the difference between cash and accrual accounting. Requirement 1 From the Liberty University on–line library I was able to obtain an article called "Cash vs. Accrual Accounting" (Cantu, October 2012). This articles gives examples of cash method and accrual basis method. I was also able to find a newspaper article on "Accrual vs. Cash Method of Accounting" (Anonymous, 2011). This newspaper article defines accrual method of accounting and the cash method of accounting. ... Show more content on Helpwriting.net ... 2013). In most cases, accrual basis net income provides a better measure of performance than net operating income cash flow. As stated by newspaper article, very small companies start out by using the cash basis (Anonymous 2011). The article also states it is easier for them to track cash flow which is the lifeblood of a company. Cantu states, "The first downside is that cash accounting can make operations appear financially healthier than they are." Her example states, a contractor gets a $20,000 remodeling job and orders $8, 000 worth of supplies on credit. He starts the job on March 1 and receives a $5,000 deposit before beginning his work. With cash accounting, it appears that he has made $5,000 revenue in March. Despite appearances of being in the black, he is actually in the red $3,000 because he still has to pay for his supplies. Another problem, with cash accounting Cantu states, it is easy to confuse cash flow with profit, "If producers are able to pay their bills, many assume that they are making a profit, when actually they 're just experiencing cash flow," Bevers says. "True profit occurs when a producer has paid all of the expenses including depreciation and has built wealth." The text book also supports the fact that net operating cash flow may not ... Get more on HelpWriting.net ...
  • 45.
  • 46. Competitive Environment CASE #12 The Competitive Environment in the 18–22–Year–Old–Apparel–Market Difference in A&F΄s and AE΄s retail strategies To start with, both A&F and AE share the same target market and offer similar merchandise. However, there are some differences in their retailer strategies that make this fashion stores stay competitive. Both retailers target mostly teenagers, and offer casual wear for young men, women and kids accompanied with accessories, outerwear, footwear and sweaters... As a difference, AE offers dorm wear and intimate apparel. In addition, A&F goods are more expensive and tend to target higher class teenagers while AE prices are ¨a little cheaper.¨ For this reason, A&F also runs Hollister Co. Stores which can compete ... Show more content on Helpwriting.net ... Finally, if checking the return on assets, again Blue Nile has a greater number, but this is right because Blue Nile does not have many assets to start with. The differences in the retail strategies for Tiffany's and Blue Nile: Target Market Tiffany's targets wealthy people and younger budget– minded customers while Blue Nile's 70% of customers are young men looking for engagement rings. Price Tiffany΄s has higher prices compared to Blue Nile΄s Product Tiffany's offers jewelry and watches, silverware, china and other luxury items; moreover, it provides its customer with exclusive designs by Frank Gehry, Elsa Peretti and Paloma Picasso. Blue Nile offers diamonds for engagement rings. Location/Store & Design Tiffany's has 65 stores in US and more than 100 stores in international markets. The stores are exclusively designed and provide customers with a memorable shopping experience. On the other hand, Blue Nile is an online store. Customer Service To continue, both stores have outstanding customer service. The Tiffany's employees will help one make a choice of purchase and also create the buying atmosphere more pleasant, while the Blue Nile has trained customer service people who provide educational and detailed information regarding the diamonds. ... Get more on HelpWriting.net ...
  • 47.
  • 48. Motorola Mobility, Business Analysis 2 Business Analysis two of Motorola Mobility Holding Inc. Creating a business environment that competes with the 21 century globalization has been among one of the main challenge of Motorola mobility. Motorola mobility faces an uphill battle against many competitors among which are counted: Apple, Blackberry, and Alcatel Lucent. What have been the Social, Legal, Economic, Political, and natural conditions that affect Motorola mobility's Operational processes and procedures? Motorola Mobility have shown some positive return is the recent month, but because of the instability the Mobile electronic devices, people still wonder if: Motorola Mobility is a good and stable company that will grow our long–term wealth with a decent rate on the ... Show more content on Helpwriting.net ... The company had no debt on its balance sheet in the quarter Compare to its competitors Blackberry RIM who has reported for the same quarter a net Operation cash of 2.95 billion, an investing cash of negative 3.1 billion, and a Financing cash of negative 163 million. Research In Motion is down 63.56% over the last year On the other hand Apple has reported who has reported for the same quarter a net Operation cash of 37.53 billion, an investing cash of negative 40.42 billion, and a Financing cash of negative 1.43 billion. Apple is up 30.37% over the last year return The analyzed financial report of these data shows the big part of the market owned by apple. What can be learned? Motorola mobility has been actively committed to reduce the environmental impact of their operations. Motorola mobility have set goals and established the necessary policies and processes to achieve them. Designing, manufacturing and distributing electronic communication products uses natural resources, creates emissions and waste and contributes to climate change, principally through carbon dioxide emissions from energy use. According to Colvi, G. Motorola 's Uphill Battle in Fortune International, Sanjay Jha the new chief executive officer of Telecommunications Company of Motorola Mobility stated: "Our third quarter ... Get more on HelpWriting.net ...
  • 49.
  • 50. Company Overview Of Netflix In The United States (i) Business Tenets a. Netflix is the pioneer in the Internet delivery of TV shows and movies. Their business is simple in that it provides instant streaming of TV shows, movies, original series, documentaries, and feature films all to the customer's Internet–connected device. Customers can watch from anywhere at any time from their mobile device, computer, tablet or any Internet–connected screen. Subscribers can play, pause, and resume watching without any commercials. For customers in the United States, they can even receive DVDs delivered quickly to their front door and have no due dates or late fees. Netflix is simple and easy for everyone to use. Subscribers can navigate through the site with ease. The business is simple and convenient for users and appeals to many customers because they can enjoy movies all in the comfort of their own home. The company has three reportable segments, Domestic streaming, International streaming, and Domestic DVD. A majority of the company's revenues are generated in the United States and a substantial amount of the Netflix's long–lived tangible assets are held in the U.S. b. Netflix has a long and successful history. The company started in 1998 and has been growing excessively ever since, especially in more recent years. They launched their streaming service in 2007 that really spearheaded and changed the way the customers watched TV and movies. Recently, in September, its stock price reached the highest in the company's ... Get more on HelpWriting.net ...
  • 51.
  • 52. Techmall Case Analysis 1. What are the revenue streams for TechMall? TechMall's revenue streams are rather simplistic. They receive a $750 one time set–up fee from all new merchants added into the TechMall system and a $50 statement fee, or maintenance fee, per month from all members. In addition, they receive a fee on each sales transaction, which is variable based on the dollar volume of the merchant's transactions. TechMall's standard pricing schedule indicates this revenue stream to be in the form of a 2% commission on all items sold by member merchants with a maximum commission receivable of $200. 2. What drives or causes each of the revenue streams and how much does Tech Mall expect to earn from an additional "sale" in each stream? The ... Show more content on Helpwriting.net ... | |8,360 | |418,000 | |October | |8,702 | |435,100 | |November | |9,004 | |450,200 | |December | |9,125 | |456,250 | | | | | | | |Total | | |$ |4,630,200 | Since the transaction fee revenue stream is based on 2% of sales dollars capped at $200 we can see that sales over $10,000 would not produce any value added for TechMall ($200/2% = $10,000). Because of this condition, and since we were not provided with specific amounts for each transaction conducted, we have to simply assume that customers would not spend in excess of $10,000 on an online tech store such as TechMall.com. This assumption is strengthened when we calculate that the year 4 average transaction amount is just $58.53, which was calculated by dividing the total transaction dollars, $87,470,566 by total number of transactions, 1,494,547 ($87,470,566 / 1,494,547 = $58.526). By taking the position that every sale was less than $10,000 we ... Get more on HelpWriting.net ...
  • 53.
  • 54. The Sports Guy Case Study Essay The Sports Guy Case Study Case Synopsis The case is about The Sports Guy which is an independent sporting goods store owned by Bob "Rocky" Rhodes; his business is in the retail sporting goods industry. The store is located in the south part of a small town which is just outside the Greater Toronto Area. The town has been growing rapidly for the last few years and the area around the store has become a prosperous neighbourhood, making their location a busy commercial area. The Sports Guy store sells sports related clothing and equipment. About 70% of their sales consist of equipment and uniforms bought by local teams, and 30% of sales consist of regular (walk–in) retail trade. The store's sales have increased over the years ... Show more content on Helpwriting.net ... Rocky's knowledge, experience and great relationship with the community and his customers are the company's biggest strength as well as being located in a prosperous and developing area. Their greatest weakness is Rocky's lack of business knowledge because that impacts many areas of the business negatively. The business's strengths outweigh its weaknesses because the 10 years of built up reputation and customer loyalty can overcome the weaknesses that are minor in comparison and could be solved over time. The opportunities are greater than the threats because Rocky and his business have a lot of areas that can be improved upon and taken advantage of whereas the only threats that the business face are one current competitor and the prospect of potential competitors in the future. SWOT Strengths * Business located in a prosperous and developing neighborhood which could lead to new potential customers * Store is in a busy and commercial area giving it much exposure to customers passing the area * Rocky's knowledge/experience of various sports makes him a great salesperson for the business * Rocky's strong reputation throughout the community generates a lot of repeat customer business and word–of–mouth recommendations * Well exposed and advertised in the local community (TV channel, flyers, local newspaper, sporting events, etc.) Weaknesses * Local team purchases make up majority of sales, making the business dependent on ... Get more on HelpWriting.net ...
  • 55.
  • 56. How Estuaries Are Diverse And Rich Environments Essay Estuaries are incredibly diverse and rich environments. An estuary allows for diverse populations of fishes and other invertebrates because of the varying salinities and rich food sources (Keefer, Caudill, Peery, & Moser, 2013). If an estuary is long enough there is a gradient as the fresh and salt water begin to mix ("At the river 's end," 2005). This gradient provides protection for some species and breeding grounds for other species. The unique habitat is makes a great nursery for juvenile fishes (Fulford et al., 2014). Anadromous fishes spawn in freshwater and migrate to saltwater until they are sexually mature when they return to freshwater habitats to reproduce (Feyrer et al., 2015). The opposite is said for catadromous fishes which spawn in saltwater and migrate to freshwater until they are sexually mature when they return to saltwater to reproduce (Walsh, Gray, West, & Williams, 2011). Salt marshes have high primary productivity (O 'Connor, Violin, Anton, Ladwig, & Piehler, 2011). Much like estuaries, salt marshes have a variety of different salinities. The environment of a salt marsh is dependent on the tides and the weather. The upper marsh has lower salinity due to low tidal inflow, whereas the lower marsh salinity is maintained by daily tidal inflow. However, variables such as heavy rain can affect both the upper and lower tidal zones. Salt marshes can also experience dry seasons where the water experiences evaporation which increases the salinity of ... Get more on HelpWriting.net ...
  • 57.
  • 58. Kraft and Cadbury Merger Analysis Essay On February 2, 2010 Kraft and Cadbury, two leading firms in the snack industry finalized their merger decision after five months of negotiation. In this report we will examine why it made strategic sense for the two companies to combine and evaluate the performance of the combined companies since its merger. In particular we will analyze the post–merger financial statements and highlight a few points regarding the accounting. INTRODUCTION OF KRAFT AND CADBURY Kraft Foods Inc. (KFT) is the world's largest food processing company with revenues of $40 billion (fiscal year 2009) which sells its products in more than 150 countries. We are familiar with many of its global brands – Oreo, Philadelphia Cream Cheese, Trident, Nabisco, ... Show more content on Helpwriting.net ... The expenses included in SG&A were, transaction related fees of $2 million for the three months after the acquisition and $217 million in the remaining nine months of the fiscal year, ending Sep 30, 2010. Another $11 million was expensed in the three and nine months ending September 30, 2009. In Addition, Kraft also incurred acquisition financing fees of $96 million in the first quarter of 2010 and recorded this expense in interest and other expenses, net account. As a result, SG&A expenses rose more than 40% in nine months ending September 2010 from 2009. The 2010 increase in general and administrative expenses was predominantly due to acquisition related transaction fees, Integration costs and the impact of Cadbury's corporate charges. PERFORMANCE OF COMBINED FIRMS (3 months) Kraft's consolidated financial statement, indicates that the company is profiting from its core competences. The most significant increases in net revenues and operating income are, form its successful entry into emerging markets and accessing wide ... Get more on HelpWriting.net ...
  • 59.
  • 60. Accounting What action should Hans Thorborg take? Why? One option Hans Thorborg has is to develop a new marketing strategy to incorporate the remaining inventory into new sales. For example, he can instruct Gerhard Henk the sales manage to offer the customer a new set of replacement plastic rings free after the first rings wear out. The promotion would help PWI to fortify the vendor to customer relationship commitment of quality and satisfaction while potentially increasing sales as well. The assumption would be the plastic rings are produced by the time the rings wear out. Hans would then have to deal with the total cost of two rings ($279.65 + $1107.90 = $1387.55 per hundred). In this scenario Hans would be face with a net loss of $37.55 ... Show more content on Helpwriting.net ... Given the insignificant initial investment of $7,500 to manufacture plastic rings, he should be concerned that this new innovation will increase profits short–term but eventually lead to a loss of 480% ($242.1 / $50.37) long–term after other competitors produce the part. A second option Hans Thorborg can try is to transfer his inventory or raw materials to markets which Henri Poulenc has yet to enter. Since Henri Poulenc, the competitor of Precision Worldwide, only influences 10% of the market share worldwide. As mentioned the new plastic rings would not be produced by any company other than Henri Poulenc for some time. Financials aside, knowing this information would negate the urgency made by sales manager, Gerhard Henk, who commented that if customers found out plastic rings were sold elsewhere then it would be detrimental the sales of Precision Worldwide machines – which are many times the print of a ring. This gives some assurance that this could impact only 10% of total PWI sales, not the entire company. If feasible, Hans can try to relocate these inventory or raw materials using intercompany transaction to locations not impacted by this new plastic rings innovation. Labor and sales cost can be accrued in "due from" and "due to" accounts depending on the branches that currently manufacture and require additional steel material. Hans can even consider ... Get more on HelpWriting.net ...
  • 61.
  • 62. An Accounting Manager For Spi MGAC01 – Case Assignment # 1 Manan Patel 1000759752 LEC 01 Yiheng Fu 1000366098 LEC 01 Date: December, 31st 2009 To: CFO of SPI From: Manan Patel and Fu Yiheng, Accounting Manager Subject: Revenue Recognition of 2009 Role: I am an accounting manager for SPI and responsible for recognizing the revenue for the four contracts undertaken during 20X9. While reconsidering the revenue recognition, I am also to identify the impact on its SFP and SCI while trying maximize to obtainable amount of loan. Users and Objectives: 1. CFO of SPI – To ensure that the four revenue contracts are accurately reported and reflects the true economic financial position of the company to track performance. Moreover, the recognition should identify the impact on SFP and SCI to track the amount of financing available. The CFO is also concerned with the EBITDA (earnings before interest, taxes, depreciation and amortization) to finance growth. 2. Bank wants the information to assess the company's ability to pay back the financial loan. They want the file interim statements to report fair and accurate financial statement accordance with the appropriate standards to allow them to set the accurate amount of loan. 3. Other users can include suppliers, customers and future investors that want stewardship reporting to calculate performance measurement and evaluation of the company's current position. Constraints: 1. Being a public company for the last three years, SPI must adopt IFRS ... Get more on HelpWriting.net ...
  • 63.
  • 64. Unit Testing Tools : Api Sanity Checker Assignment 8.1 Unit Testing tools API sanity checker: It is an automatic unit test generator which is used for the C or C++ shared libraries. These tool can be used as a smoke test for API libraries to track the problems. The main characteristic of the sanity checker tool is that it can generate automatically the input arguments and test cases for each and every API function of the library files. The API sanity checker tool is developed by the Andrey Ponomarenko. The license is provided by GNU LGPL. In order to generate, build and run the tests we must define the XML descriptor for the library version. It is a simple XML–file which defines the version number, paths to header files and also shared libraries information. To improve quality of generated tests, the specialized types are used. The quality of the generated tests permits to verify the absence of critical errors in the use cases. The tool is able to build and execute generated tests and detect the problems of all kinds of emitted signals, non–zero program return code and also program hanging. I prefer this tool as it can be used for the out–of–the–box low–cost sanity checking of the library API or even a test development framework is used for initial generation of templates and for advanced tests. It supports the universal T2C test format, random test generation mode, and also specialized data types features. Nunit: Test can run parallel. It offers the good support for the data driven tests. It an open source ... Get more on HelpWriting.net ...
  • 65.
  • 66. Essay on Trademark Inc. 03-05 Re: Case 03–05, Accounting Issues Background Trademark, Inc., a public and growing global corporation, creates, assembles, and disburses their products through four main divisions of their corporation: Greeting Cards and Stationery, Calendars, Party Goods, and Specialty Gifts. Their core business comes from their customers in drug stores and supermarket chains. In the early to mid 1990's, Trademark saw significant growth in response to their IPO issuance in 1992, however, since 1994, they have seen a flat and ultimate declining growth in their product. Issue Recently, Trademark, Inc. has realized an overstatement in their return of damage goods and are considering halting their previously acceptable return of slow–moving ... Show more content on Helpwriting.net ... Also, according to 605–15–25–1–F, it is acceptable that future amounts be reasonable estimated. Secondly, the difference between actual and estimated returns is less than 5%, (FASB ASC 250–10– S99–1) therefore, according to GAAP the difference is immaterial and the accounting procedure is permissible. Lastly, the estimated cost of keeping detailed records for each product line of each division may outweigh the benefits of accurate rates of returns. Option #2: Trademark, Inc., after responding to complaints and the high rate of returns, relationships with customers increased and they received less returns. Trademark, Inc.'s ability to make a reasonable estimate of future returns was impaired because they altered their shipping method, but did not change how they estimated for the return of damaged goods. According to FASB ASC 605–15–25–3, the ability to make a reasonable estimate of future returns may be impaired if there have been changes in the selling entities policies or relationships with customers. Since Nancy has created a reasonable and acceptable estimate factoring in the impact of new packaging materials, Trademark, Inc. should follow Nancy's guidance. Furthermore, according to 605–15–45–1, for any sales made with a right of return in which the criteria in paragraph 605–15–25–1 are met revenue and cost of sales reported in the income statement shall be reduced to reflect estimated returns. The difference between management's estimate ... Get more on HelpWriting.net ...
  • 67.
  • 68. Eric Bolling Net Worth Eric Bolling net worth Eric Thomas Bolling was born on the 2nd March 1963 in Chicago, Illinois USA. He is best known by his career as a TV analyst of political and financial situations. As of the March 2011, he is working as a co–host of the Fox News Channel talk show "The Five". Have you ever wondered how rich Eric Bolling is? Acording to sources, it is estimated that Eric Bolling`s total net worth is $15 million, an amount earned through successful TV career, however, Bolling is also known as the commodities trader, beeing one of the most successful members of the NYMEX company, before his TV career began. Eric Bolling Net Worth $15 Million Bolling is a native of Chicago Illinois; he acquired his high school diploma from the "Loyota Academy". ... Get more on HelpWriting.net ...
  • 69.
  • 70. Essay about Ac505 Course Project a AC505 Course Project Hints: The beginning cash balance for April, is the cash from March 31 in the Asset section of the balance sheet. In the merchandise purchases budget, in April, we need 50% of March purchases (that amount is also given to us 3/31 Accounts payable of $100,000 on page 415). Therefore, Total cash disbursements for April is (50% x $316,000 April purchases) + ($100,000 remaining March purchases to be paid) = $258,000. Class, Here are some hints. Lets start from the beginning: SALES BUDGET: First, take budgeted sales in units for each month of April, May, and June, and multiply by the selling price of $10/unit. You will get TOTAL SALES which you will also need to plug into the Income Statement later. For example, ... Show more content on Helpwriting.net ... Utilities are fixed at $7,000 each month. We don't have to consider Depreciation in the Cash Budget because depreciation is not a cash outlay. The problem states that Insurance is prepaid so we know that for this problem it will not appear on the Cash Budget just like depreciation wont (but remember that both Depreciation and Insurance will show up as expenses to be matched against revenue when we do the Income Statement later). The problem states that Dividends are paid at $15,000 per quarter in the first month of each quarter, so that means April (but not May or June) will have $15,000 for Dividends pay out in the Cash Budget. The problem also states that equipment will be purchased in May at $16,000 and in June at 40,000 (but not in April, so we can ignore the cash outlay for equipment when calculating April Total Disbursements (which are therefore $630,000.) Since April Total Cash Available is only $510,000 if we subtract the Disbursements of $630,000, we have a deficiency, –$120,000. Because the problem states that minimum ending cash balance must be $50,000 each month, we know we have to borrow some money from the bank. We need $120,000 to bring cash to zero plus $50,000 for the minimum ending cash balance for total borrowings of $170,000. This $170,000 figure is already in increments of $1,000, so we dont need to round up our borrowings. (Note: When you do the cash budget you should have ... Get more on HelpWriting.net ...
  • 71.
  • 72. George Harrison Research Paper George Harrison net worth George Harrison was born on the 25th February 1943 in Liverpool, England, and died on 29th November 2001 in Los Angeles, California USA, from a long cancer. He was a legendary singer, songwriter and multi–instrumentalist. Harrison was best known as a member of a classic rock group The Beatles, together with John Lennon, Paul McCartney and Ringo Star. Despite his death in 2001, Harrison is still one of the most recognized musicians in the world; in 2004 he was inducted into the Rock And Roll Hall of Fame. According to sources it is estimated that George Harrison's total net worth was $400 million, amount which is mostly gained through commercial success with The Beatles throughout his whole career, but Harisson also had a successful solo career, and was later a member of a super–group which consisted of renowned musicians, Roy Orbison, Tom Petty, Bob Dylan and Jeff Lyne, called Travleing Willbyrs George Harrison Net Worth $400 Million Harrison was born and raised in ... Show more content on Helpwriting.net ... Soon he got his first guitar; his father bought him a Dutch Egmond flat top acoustic guitar. Later on, Harrison formed a group, Rebels, which played skiffle music, with his brother Peter and Arthur Kelly. His career with Beatles started as early as March 1958, only difference was in the name of the band, they were called Quarryman. Harrison auditioned for the band twice, thanks to Paul MacCartney, the two met on a bus to school and since then they become friends, because of the mutual taste in music. McCartney become a member of Lennon`s band, Quarryman, and suggested Harrison for a guitar player. Lennon was firstly against it, because Harrison was only 15 years old, but because of his stubborness and talent, Harrison earned a spot with Quarryman, playing as a part– time member, but become a full member later that year. When he was 16 years old he left school to pursue his musical ... Get more on HelpWriting.net ...
  • 73.
  • 74. Alexander Ms. Van Michelson I would like to present this organizational proposal to you as the organization is facing 17% net loose in total income and demands to cut the organizations perks from 8 to 5 % so it will be crucial for us to bring an immediate and effective change in the compensation system of organization. We as the HRM team the below changes will prevent us from closing down international offices and will increase the overall revenue in 3 to 5 years. The main aspect of the strategy is that the all the changes that have been mentioned in the organization and the international operations will continue to affect us as a whole until the recession and the economy is recovered. It's clear that the strategy I will refer best matches to the ... Show more content on Helpwriting.net ... The organization as a whole will still save almost 2% to 3% as part of their net income that is spent on pleasures and other comforts and if we can increase that savings to 4% to 5% this will greatly impact our net income. Second we must also look at the benefit packages that we offer and we pay a part of. I feel we need to evaluate it and possibly reduce the amount we pay towards the package and also look at all employees whom has a spouse with a job that offers benefits. That if their spouse offers insurance that they will be charge by us to cover them as well We must also take a look at the international employees as well; they will be part affected by this organizational change also. Recession is affecting every nation so the organization must and will make these changes throughout. Remember as we deliver the organization information that it does not matter if the employee is based in the United States or internationally this change will affect all until the organization recovers from the 17% net loss but we must also instill in them that the organization has no intention of laying off during these challenging times but the bi–yearly increases will stop and the yearly raises will be in place with a maximum cap of 5% in take place. It still will have an effect to employees as they will suffer from not receiving as high of raises and other incentives but it will benefit the organization by not ... Get more on HelpWriting.net ...
  • 75.
  • 76. River Moter Inn Ron Tembo SN: 4130969 Riverside Motor Inn Situation Overview Ronald Veinot, is the general manager for the Riverside Motor Inn. He wrote a letter on October 1, 1997 to Heidi Smith welcoming her to the staff of the Riverside Motor Inn. Chapters Lounge is a subset of the Riverside Motor Inn that just hired Heidi Smith to finds ways to generate profit alongside of promotion to manager if everything goes according to plan. The Riverside Motor Inn is located in Bridgewater, Nova Scotia. Heidi smith was specifically hired to find ways to modify the operation management of Chapter Lounge. To this date, the owners have invested over $250,000 and need tactical strategies for improving sales to recover and steadily continue to generate ... Show more content on Helpwriting.net ... The last threat is also based from nearby competition. Relevance The completion has more seating arrangements (125, 200, and 400) and they also sell products at a lower price. Alternative Identification The first alternative that may suite this lounge will be to hire a Dj and install an extended dance floor for live entertainment on a regular basis. The Dj will play music during Happy Hour. Music will change depending on what day it is and depending on the crowd that is attracted to the Happy Hour session for drinks and entertainment. The second alternative that may suite this lounge would to reduce the prices of the drinks such as beer, wine and liquor. This will be done only during the time when traffic is heaviest. These months will begin from May to October. The duration of this time will be six months. The third alternative that may suite this lounge would be to look for a bartender in the surrounding area who is equivalent to D.J., the previous bartender, to create a hype and attract customers just as Pirate's Pub did. Decision Criteria The number one goal for this company is to reach the $100,000 mark in the year 2000. Based on the findings that are occurring in this company, the best way for this situation to have a chance of occurring is by reducing the price of the drinks during a certain period of the year. This time frame is best described between the ... Get more on HelpWriting.net ...
  • 77.
  • 78. Income Statement By A Company Is The Information On The... Income Statement Analysis Income Statement by a company is the information on the financial statement of a business activity over a certain period of time usually a quarter or a year. It also explained how much revenue the business grew throughout a period of time and the cost it gained in relating to its revenue. Companies have to be able to bring money otherwise they would not be able to stay in business; therefore income statement show how well or how bad the company is doing. Revenue Revenue is the income from an organized sale of goods or services before any cost or expenses are subtracted. General Electric recognizes revenue when all sales are final upon deliver or sales agreement are in place. Most of the GE multiple component are in the same agreement. GE total revenue as of December 31, 2012 was $ 146,684,000, as of December 31, 2013 was $146,045,000 and as December 31, 2014 was $148,589,000. The revenue for all three years had big difference; for example, 2012 to 2013 had $639,000 decrease of revenue, 2013 through 2014 we see an increase in revenue of $2,544,000. General Electric revenue from 2012, 2013, and 2014 changed from year to year. By looking at the revenue we can see many changes happened during the cost of those years. Cost of revenue Cost of revenue of a company is there to show the exact cost related to the goods and services provided to its clientele, however salaries does not include but it includes distribution and marketing Total cost of ... Get more on HelpWriting.net ...
  • 79.
  • 80. Mgt Pre Questions Essay example 1. What are some strategic metrics that movie exhibitors care about that are reported in the case? How does your exhibitor compare to the other exhibitors? The industry average? Number of theaters by complex size, market leaders, tickets sold and box office gross, average movie ticket price Changes in interest rates and the availability and cost of capital, the effect of the leverage on its financial condition, prices and availability of operating supplies, cost control procedures on operating results. 2. What metrics does your movie exhibitor report on their web site? Are they similar or different from what is reported in the case? Concessions, Advertising, Box–office revenues. Small to mid–size markets, Acquisitions, ... Show more content on Helpwriting.net ... 4. How does your company compare to the industry on these dimensions? Have capability of meeting short–term solvency, but not well on long term solvency. Even though Carmike could manage its assets efficiently, it did not well as other companies. Gain more profit than other companies. We will cover 5 and 6 in class. 5. Which company is better performing? Diagnose the underlying causes of their performance. i. What's going on in the industry that may explain these firms performance? j. What is controllable by the company? k. What can you identify in the financial statements that provide evidence to help substantiate your explanation? 6. How do the results of your analysis affect the alternatives proposed to resolve the strategic issue? Explanation for identifying underlying causes of performance: Now determine the WHY behind their performance. For example if profitability is declining or profits are negative, try to identify why. Look for evidence in the common–size statements that you prepared as well as industry information in the case. The purpose is to link strategic analysis with financial analysis to gain an understanding of why the company is performing the way it is.
  • 81. Analogy 1: You cannot fix the problem if you do not understand the underlying cause of their poor performance. Treating a sinus infection with Tylenol only relieves the pain, not ... Get more on HelpWriting.net ...
  • 82.
  • 83. Financial Analysis of Walgreens Co. Walgreens Co – Final Case Founded in 1901, Walgreens goal is to be consumers' first choice for health and daily living across the nation, and a central part of people's lives and the communities where they live and work. The company provides the most convenient, multi–channel access to goods and services, and pharmacy, health and wellness services while developing a new customer experience. Walgreens is the largest drug retailing chain in the United States as of 2012. A fiscal year for Walgreens end on August 31st, all of the measures are from either fiscal year 2012 or 2011. There are a couple of major things to be noted in the cash flow statement of Walgreens co. First and foremost is cash from operations, this is why the ... Show more content on Helpwriting.net ... As well as if the company is good for issuing a loan, or investing in some other fashion such as bonds. For better breakdown these ratios have been separated in three categories: Measure of Profitability, Measures of Liquidity, and Measures of Solvency. Profitability: ROA, ROE, Gross Profit Percentage, Net Income Percentage. In all of these measures either Walgreens has stayed stagnant or had negative fallout from the previous year. Return on Asset is a ratio that measures how efficiently the company uses its assets. How much operating income the company generates given one dollar in asset. Walgreens went down from 15% to 11% compared to previous year. This shows a decline in the efficiency of the management. Walgreens needs to do a better job of managing its assets. Return on Equity measures how much net income is generated per dollar invested in the company by stockholders and investors. Again we see the same downward trend. It went down by 6% from 18% in 2011 to 12% in 2012. Gross Profit Percentage measures what percentage of revenue is converted to gross profit. Although they managed to remain stagnant in this category, that is not something that is ideal. One wants to see this number increase year after year meaning that the company is getting more proficient in utilizing the money it has gotten through investments. Gross profit percentage for Walgreens is 28%. Net Income Percentage measures how much of revenue is converted to ... Get more on HelpWriting.net ...
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  • 85. Can The Sun Arrange For Sufficient Power? Run A Business... Can the sun arrange for sufficient power to run a business or home? The answer is totally yes. But it depends on the solar powered system and its application. There are three elementary types of solar powered systems obtainable today, Grid–tie, Grid–tie with battery backup and Off–grid. Deregulation and net metering laws make a grid–tie system eye–catching. If there is no utility in the least, then the choice would be clear, off–grid inverter. If you want back up power in case of a power failure, then a grid–tie system with battery backup would be the commonsensical choice. For a bit more clarification of the similarities and differences between all three systems, please continue to read. Grid–tie is also called as grid interactive or utility interconnected. This works only in regions of the nation that permit net metering. Solar power turns the electric meter backward when generating more power than used. A grid–tie system entails solar panels, a grid–tie inverter, fuses and a power cut off switch. This kind of solar hybrid inverter is wired straight to the utility feed through the main breaker panels and utility meter. Grid–tie with battery backup is a type of solar system that is approximately the same as the grid tie system with a few additions. Accompanied by the inverter and solar panels, you would need 12–volt batteries, a battery charger and a solar charge controller. With the adding of the batteries comes a little more upkeep. A solar charge controller is used so ... Get more on HelpWriting.net ...