Financial Reporting & Analysis April 19th‚ 2013 Case Study- Harnischfeger Corporation 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. The accelerated depreciation method was changed from to straight-line on all company assets that caused to increase after-tax net income for 1984 by $11.005 million. The cumulative effect of change in 1984 there will
Premium Depreciation Pension Revenue
CHRISCHER L. ALANES FINANCIAL ACCOUNTING REACTION PAPER – THE ENRON SCANDAL FACTS OF THE CASE Enron Corporation was formed in 1985‚ led by Kenneth Lay‚ as a result from the merger of Houston Natural Gas and Internorth that specializes in natural gases and commodities. In 1990‚ the company hires Jeffrey Skilling to lead the trading of commodities under deregulated market and Andrew Fastow later that year (USA Today‚ 2002). Deregulation of the energy markets allowed companies to place bets
Premium Enron
Job (1) (2) (3) (4) (5) Exit (1) Store associate 0.53 0.06 0.00 0.00 0.00 0.41 (2) Shift leader 0.00 0.50 0.16 0.00 0.00 0.34 (3) Department manager 0.00 0.00 0.58 0.12 0.00 0.30 (4) Assistant store manager 0.00 0.00 0.06 0.46 0.08 0.40 (5) Store manager 0.00 0.00 0.00 0.00 0.66 0.34 Forecast of availabilities Job Category Current (1) (2) (3) (4) (5) Exit (1) Store
Premium Unemployment Retailing Affirmative action
Fire protection Agriculture and agri-food 2. What advantages are there for the consumer in having public utilities owned and operated as Crown Corporations? Most of the Crown Corporations are designed to meet the public needs‚ especially transportations. Since some of the private sectors are unable to provide those public needs‚ government has to open up some corporations to meet the needs. The price of the Crown Corporations is controlled by the government. The price‚ therefore‚ will
Premium Canada Health care Medicine
Session 2‚ Case Study #2 Investment Analysis: Cerner Corporation IAKM 60401: Health Informatics Management Ala’a Dalky Kent State University 01/27/2013 Cerner Corporation The purpose of this report is to provide a brief investment analysis of the Cerner Corporation. The analysis described below based on information retrieved from available online resources (see references) and the 2011 Cerner annual report. Further‚ this investment was guided by the outlined points presented by the teacher
Premium Health care
Valentina Uribe‚ Laura Gonzalez CHAPTER 5 CASE STUDY 1. What needs does Pixar appeal to through its commitment to creative innovation and excellence? We think Pixar appeal to these “equivalent” need theories: McGregor’s Y Theory‚ Aldefer’s growth need‚ McClelland’s need for achievement and Maslow’s self-actualization such as creativity‚ spontaneity and problem solving through its commitment to creative innovation and excellence. Self-actualizers live creatively and fully sharing their potentials
Premium Finding Nemo Motivation Maslow's hierarchy of needs
Case 5-60 1. The solution Doug proposes is not ethical. Although maintaining the current plant-wide rate is probably not illegal‚ its continuation has one purpose: to extract profits from government business. Doug knows the plant-wide rate is not accurately assigning overhead costs to various jobs and is willing to alter the assignments on an “unofficial basis” for purposes of bidding on private-sector jobs. Fundamentally‚ ethical behavior is concerned with choosing right over wrong. To knowingly
Premium Private sector Cash flow Ethics
From your ethical perspective‚ do you ignore the company’s past and research the current product‚ digging around for alternative ethical viewpoints‚ or do you accept the possibility of earning a simple profit? The best way to go into this is to do a detailed background check on the prospective company. The best way to avoid potential problems in investing is to use the ethical investing principle. Our text states‚ “Ethical investing commonly involves avoiding stocks related to armaments‚ tobacco
Premium Business ethics Ethics Management
on this company as being its sole owner. She has several options that she is considering in operating her new business. Some of those options include the following: operating as a franchise‚ sole proprietorship‚ partnership of some sort‚ a corporation of some sort‚ as an LLC‚ and even a joint venture. She has come to me asking of my input on what I think about her possible start up of this new company. Betty thought about operating her company as a franchise. According to Merriam Webster
Premium Corporation
HBR Case Study BY JOHN HUMPHREYS‚ ZAFAR U. AHMED‚ AND MILDRED PRYOR World-Class Bull Inspired sales ploy or ethical breach? be kidding me‚ Sam‚” Jeremy sputtered. “Chris brought in the single biggest piece of business we’ve won here in more than two years. He’s our top performer! He broke that logjam with Armadillo! He was absolutely brilliant!” From the window of his 10th-floor office at Specialty Fleet Services‚ sales vice president Jeremy Silva spied two of the bright yellow repair trucks of Armadillo
Premium