Case 4: Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of Low Company‚ a publicly traded company. Aaron notices some major fluctuations in Low’s fourth quarter of the previous year’s financial statement balances. He is aware that security holders of publicly traded company stock that does not separately report fourth quarter results often “impute” such results by subtracting data based on third quarter interim balances from the year-end balances. Thus‚ companies should report
Premium Auditing Public company Finance
CH AP TER 1 – I S S U ES I N COR POR ATE G OVER N AN CE ADVANCED FINANCIAL MANAGEMENT • • • Investment decisions Financing decisions Dividend decisions Financial objectives Primary objective – maximise shareholder wealth Secondary objectives – meeting ‘other’ predetermined targets Stakeholders • • • • • • Shareholders Management and employees Customers Suppliers Lenders Government w w w .s tu d yi n te ra cti ve .o rg 1 CH AP TER 1 – I S S U ES I N COR POR ATE G OVER N AN CE Stakeholders
Premium Corporate governance Management
Khristle Joy Hutalla BSBA 2301 Questions 1. In the case study‚ we referred to the systems being developed and used as decision support systems. However‚ we also identified various artificial intelligence (AI) technologies. How can a decision support system incorporate and use AI technologies such as pattern recognition? - Artificial Intelligence (AI) tools and techniques can aid in the diagnosis of disease states and assessment of treatment outcomes‚ so AI can be used by a decision support system
Premium Artificial intelligence Decision support system Artificial neural network
The Acquisition of Consolidated Rail Corporation (A) CASE 4 Group 3: Antonio Carlos Teles Caleia #1028 Federica Carcani #2258 Edoardo Covicchio #2259 Leandro José Pereira Domingues #1023 Francesca Romana Gambini #2260 Mergers‚ Acquisition and Restructuring (TB) Prof. Josè Neves de Almeida Q1. The rationale behind the intention of CSX to buy Conrail is mainly to anticipate a proposal from the other big player in the market Norfolk Southern. Both CSX and Norfolk Southern have basically the same
Premium Stock market Norfolk Southern Railway Takeover
for a heavy loss and as a result they might even consider an employee redundancy plan also. After this meeting trade unions requested some conditions also. Problem Statement In this case we can identify several Management issues which influenced for the smooth functioning of the company. Those issues as follows; Issue 1 Organization decided to increase their production and implement an incentive program for employees who had produce more than the original target given. But they did not screen the internal
Premium Motivation Performance appraisal Management
Sara Rezaee IENG 2005 Case Study Submission #1: Data Storage Problem Due: AT 10:05 a.m. on Tuesday‚ March 5th‚ 2013 In the cover page for this assignment and all subsequent ones‚ include the: Company name Canadian city of incorporation Submission date Submission number Course number All of the group members names and their banner numbers Other Requirements: Use Excel to solve part b. Use clear writing and a clear & organized layout Draw cash flow diagrams where appropriate Cite sources
Premium Computer data storage Computer Smartphone
Case #4 Jiawei Qi Principle of audit and control (43010) Professor Ben Hoffman February 23‚ 2015 TO: Charles ward‚ CPA Partner FROM: Jiawei Qi DATE: February 23‚ 2016 SUBJECT: Assess control risk and plan tests of controls and substantive tests of transactions Introduction: The purpose of the memo is to communicate to you the outcome of the company’s control risk‚ the test of controls and substantive tests of transactions. General procedure: First‚ we assess the
Premium Auditing Internal audit Internal control
network ahead of BSB’s launching day. slide2&3 2-1 & 2. Which firm is with greater losses? Which firm is with a deeper pocket? By comparing the profit after taxes of Exhibit 6 and 7‚ we can see BSB’s loss is far greater than that of SKY’s. In 1990‚ BSB lost more money than SKY due to heavier cost structure and this loss continues for the next 6 years. 2-3. Would there still be a price war? What are the variables that we should check first. In this case we believe there would be a price war. BSB was
Premium Satellite television British Sky Broadcasting
limited liability business. NSPCC The purpose of NSPCC is to help children who’ve been abused to rebuild their lives‚ protect children at risk‚ and find the best ways of preventing child abuse. NSPCC is a charity as they are helping the people in this case the children‚ NSPCC being a charity‚ the staff volunteer to work for the business‚ the business is classed as a not for profit organisation and any profit made within the business goes towards the charity. NSPCC is in the tertiary sector in business
Premium Corporation Limited liability company Limited company
Questions for Jet Blue Case (Case #4) 1. Research on the history of Jet Blue (operational and performance highlights/lowlights/milestones from 2000 to present) a. Identify the “strategic service vision“ of Jet Blue‚ i.e.‚ target market‚ service concept‚ operating strategy‚ and service delivery system. Did their operating strategy and delivery system support the needs of their target market? b. From the research facts‚ did the owners/management of Jet Blue strictly adhere to their strategic service
Premium Southwest Airlines Airline Low-cost carrier