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    Happiness Express Inc

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    Happiness Express Inc. Strengths: This case right off the bat seemed quite interesting since I never really think about the toy manufacturing industry much. The article really proves the point that in order for a toy manufacturing company to be successful they must be ahead of the game or anticipate what children will like as toys. It’s also important for companies to get merchandise-licensing rights for popular figures‚ such as Mighty Morphin Power Rangers in this case. However‚ the point

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    Happiness Express Inc

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    Happiness Express Inc. 1. a) The primary audit objectives of confirming a client’s year-end accounts receivable include occurrence and accuracy of realizable value. Auditors would like to make sure that the transaction generating the accounts receivable actually occurs‚ and that the receivables are recorded at accurate value for the current reporting period. Usually they will send accounts receivable confirmations to client’s customers directly. b) The primary audit objectives of performing

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    large receivable from Wow Wee and West Coast Liquidators that resulted from credit sales recorded by Happiness Express in late fiscal 1995. Happiness Express booked fictitious sales on the final day of fiscal 1995 which Coopers & Lybrand did not notice or tested during their audit. There was another mistake that auditors failed to notice that Wow Wee was a manufacturer of toy for Happiness Express but

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    Happiness Express Inc

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    whatever sales are being recorded is recorded in the correct period. 2.   Cooper & Lybrand did indeed made mistakes & errors. First‚ they should have never accepted Goldberg’s offer to contact Woo Wee regarding the confirmation letter. In such a case they should have allowed Goldberg to call Woo Wee but instead taken control of the conversation. AU330.28 makes this clear; the auditor should maintain control of the confirmation process. Secondly‚ after receiving the faxed confirmation they accepted

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    CASE 2.3 Happiness ExpressInc. 1. Identify the primary audit objectives that auditors hope to accomplish by (a) confirming a client’s year-end accounts receivable (b) performing year-end sales cut-off tests. The primary audit objectives that the auditors hope to accomplish by confirming a client’s year-end accounts receivable are existence‚ completeness‚ and valuation. By using confirmations‚ the auditors are hoping that the third party would confirm or deny the stated amount‚ or add additional

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    Happiness Express

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    Synopsis In 1989‚ two longtime sales reps in the toy industry‚ Joseph and Isaac Sutton‚ founded Happiness ExpressInc. The business model developed by the Sutton brothers involved acquiring the licensing rights to market toys and other merchandise featuring popular characters appearing in movies‚ television programs‚ and books and other publications intended principally for children. The company got off to a quick start‚ thanks to the uncanny ability of the Sutton brothers to identify children’s

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    Alerie‚ Undoubtedly Express Inc. has been around since the early 80’s and obviously has done something right over the years that make a credible retailer today. Over the years‚ the clothing industry has evolved and retailers have ventured into other industries to stay afloat of the game. According to Net Advantage‚ Express sits at number 12 compared to its competitors. Currently‚ TJ Maxx is in the running seat and their philosophy is to offer brand name and designer merchandise at prices 20% to

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    claims of general anxiety and stress‚ even where the plaintiff’s injuries are more particularized. In Amburgy v. Express Scripts‚ Inc.‚ the plaintiff alleged that he and other members of the class had spent “considerable time and money protecting themselves” after the company’s inadequate security measures lead to the theft and ransom of customers’ personal information. After Express Scripts notified its members of the breach‚ plaintiff contended that he and other class members had suffered injury

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    Airborne Express Case

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    1. From the point of view of the industry incumbents‚ is the express mail industry attractive? How has Airborne survived‚ and recently prospered‚ in its industry? Is its success attributable to its capabilities‚ its position‚ or industry attractiveness? The express mail industry can easily be considered an inherently tough industry to operate within given the myriad of factors that come into play‚ such as unions‚ government regulations‚ cost of technological advancement‚ and international borders

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    Case Study 1 Hanqing Zhao (Bill) Martin Jiles‚ Executive Director of Express‚ was leading Express for 8 years. He had set up the “can-do” culture and the results-oriented management style to help this company achieved many goals and affect Express in many aspects. Such as the “can-do” attitude played an important role in installing MIRS computer system‚ which was widely refused to use in the country because it was hard to do. However‚ although Jiles had confidence in his culture‚ it seemed that

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