R.N.‚ Hawkins‚ D. F.‚ &Merchant‚ K. A. Accounting: Text & Cases 12th Edition‚ New York‚ NY; McGraw-Hill Irwin Publishing Company Datar‚ S.‚ Epstein‚ M.‚ & Yuthas‚ K..(2009). MANAGEMENT ACCOUNTING AND CONTROL: Lessons for and from the World ’s Tiniest Businesses. Strategic Finance‚ 91(5)‚ 27-34. Retrieved August 15‚ 2010‚ from ABI/INFORM Global. Sergeant‚ D.J.‚ (2009‚ October). Painless Cost Cutting. Alaska Business Monthly‚ 25(10)‚ 42. Retrieved August 15‚ 2010‚ from ABI/INFORM Dateline.
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Case Study 3.1 Zumba: A dance phenomenon is going global 1. Which of the internationalization models presented in this chapter best fits the internationalization of Zumba? 1. The network approach model best describes the internationalization of Zumba. The key feature of the model is that the firm itself cannot succeed on its own‚ it is dependent on resources controlled by others. Similarly to the Zumba case study‚ they profit from their instructors‚ academy‚ instructors courses‚ monthly
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Case 10-7: Impaired Abilities Scenario A: According to ASC 360-10-20‚ “an impairment is the condition that exists when the carrying amount of a long-lived asset (asset group) exceeds its fair value”. In order to determine if the impairment exist in the case‚ we will have to compare the carrying amount with the fair value of the assets. In regards to the municipal bounds‚ its amortized cost‚ $8‚500‚000 exceeds its fair value‚ $7‚500‚000. And corporate bonds’ amortized cost‚ $8‚300‚000 also exceeds
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addressed by the Code of Ethics. The 6-Step framework is demonstrated with the following. Step 1: Relevant Facts The relevant facts can be obtained from the case “The Subsidiary”: * Diane is a Principle Auditor working in the firm of Blott and Twiggy (B & T). * Doug Blott is Diane’s Audit Manager who has 9 years audit experience. David Blott is the senior partner in B & T. * Diane is auditing a plastics subsidiary which is a material component of a large Australian unlisted public
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Filmore Case Study Case synopsis Filmore Furniture is company that produces colonial maple furniture‚ incorporated by Fred Filmore in 1970. The company later was sold to his son Phil Filmore who was an innovative strategist in the business and introduced new designs and marketing strategies. From 1983-1993 Phil achieved over 5 million in sales for the business‚ but due to the highly competitive furniture industry profits remained low. In 1999 Phil died from a car accident leaving his entire estate
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warranties that accompany this sale unless expressly written in this contract.” Before purchasing the car‚ Darrow specifically informed Silver’s salesperson that he wanted a car that could be driven in a dusty area without needing mechanical repairs. Silver’s salesperson said to Darrow‚ “Nothing will go wrong with this car‚ but if it does‚ return it to us‚ and we will repair it without cost to you.” Neither this statement nor any similar statement appears in the retail sales contract. Darrow drives
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the audit? The types of auditing samples are broken down into two different categories: statistical and non-statistical sampling. The purpose of auditing samples are designed to give the auditor the results he or she seeks‚ without having to completely audit 100% of the items within the audit population. Here are some of the different types of auditing samples broken out into the two categories: Statistical Sampling Methods: Random Sampling – Is an auditing method that basically means
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Case 1: Saffronart.com: Bidding for Success Identify the positive and negative effects of the general environment faced by Saffronart.com. Positive: India has become an international business major power of country now. Local works of art more popular in the international market‚ not only in India or the United States; it extends the size of the population may be interested in Saffronart art sales geography in the world. In economic areas: global positive macroeconomic trends‚ promote the
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Case 10-2: Philip Morris International Background Philip Morris International is the leading international tobacco company. PMI owns a total of 56 manufacturing sites‚ over 78‚000 employees around the world‚ and product availability over 180 countries. PMI holds an estimated of 28.1% international market shares‚ where US and China accounts for 12.1% of their total market shares. They are the largest company in 13 markets. They are the current owner of top international tobacco brands around
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1. Describe the internal labor market of the company in terms of job stability (staying in the same job)‚ promotion paths and rates‚ transfer paths and rates‚ demotion paths and rates‚ and turnover (exit) rates. ANSWER: Sales Department (Full-time) 50% of the sales department stayed the same it was no changes 10% of the full-time transferred to a part-time position 5% of the full-time was promoted to an Assistant Sales Manager 0% of the full-time was promoted to Regional
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