managing director of research at Glass Lewis &Co. and a former chief accountant of the Securities and Exchange Commission. "You charge whatever you want. GAAP doesn’t even remotely address whether or not you charge for a significant functionality change. GAAP establishes what the proper accounting is‚ based on what you did or didn’t charge for it." In a statement Friday night‚ Apple said that "the proper accounting" for shipping the enhancement was "to charge for this performance improvement in
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Bryson‚ Gabriel Mr. Fogarty Expos September 8‚ 2013 Animal Testing Animal testing is cruel and barbaric. In the article "A change of heart about animals" by Jeremy Rifkin‚ featured in the los Angeles Times‚ Rifkin discussed how scientists have discovered that animals are not far different from humans. The studies show that animals have similar emotions and reactions when experiencing such emotions in times of distress or fear. Despite these finding‚ animals are still continually tested on for
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Godrej and Boyce: Chotukool Case study Question and Answers Q 1. Assess the business case for Chotukool. What are the critical success factors for their product to succeed? Answer: Godrej and Boyce’s product-Chotukool is an example of Disruptive Innovation. Disruptive innovation‚ a term of art coined by Clayton Christensen‚ describes a process by which a product or service takes root initially in simple applications at the bottom of a market and then relentlessly moves up market‚ eventually
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Marvel Enterprises Background: Marvel Comics was founded in the late 1930’s with the their first comics appearing in 1939. Up to the time of the case‚ the company had changed owners a few times‚ had ups and downs‚ and had built a large following by providing up to 60 periodicals per month which included comics like: Spiderman‚ Fantastic Four‚ and Iron Man along with about 4‚700 other characters. Decision Dilemna: What business model should Marvel Executives pursue to ensure continued growth?
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Southwest Airlines: 1993 (A) - Just Plane Smart -SummaryIntroduction: During the summer of 1003‚ the company was about to receive two uncommitted airplanes. The director of schedule planning needed to find a way to put these machines to work and meeting growth objectives without damaging the company’s focus. The main decision should be compliant with the Southwest Airlines’ organizational culture. History: Southwest started in 1971‚ after going through court battles caused by competitors that
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Lawford Electric Company Case Analysis Lawford Electric Company Case Analysis In this case‚ Robert Allen‚ a Field Sales Engineer for the Systems Controls department at Lawford Electric Company‚ has lost a very large sale with Bayfield Milling. Bayfield Milling’s average annual purchases with Lawford are about $50‚000. The lost revenue on the bid discussed in the case was nearly $900‚000. The case chronologically outlines Allen’s Sales Activity log which
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Division A Group 5 Gillette’s Marketing Strategy for Indonesia Executive summary The analysis has been done to achieve the country manager‚ Chester Allan’s objective to increase the market share by 19% through identifying the new customer segments‚ and increase brand loyalty. The problems faced while achieving the objective are as follows: * The rural population in Indonesia is unaware of the modern shaving trends and therefore do not add to the total sales of the company. With time‚ when
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INTRODUCTION Dell Computers was started by Michael Dell in 1984. Dell’s primary differentiator was its business model. It sold primarily on the B2C market and custom built personal computers on demand. Therefore‚ it had very low inventory by comparison to its competitors. As a result of this‚ Dell was able to operate quite efficiently and profitably in its niche market. By the late 1980’s – early 1990’s‚ Dell noticed that its market share was only 1% of total and that industry amalgamations
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Code Meshing and Code Switching Code Meshing is a strategy for blending many varieties with privileged standard language‚ it combines the ordinary language with non-formal conversations. Code Switching is the practice of alternating between two or more languages or varieties of language in conversation. When people switch codes they do not have to make the same cognitive effort as when they try to integrate communitive devices for code meshing. Many people use both code switching and code meshing
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Josh Boger – R&D Portfolio Management in October 2003 Analysis of Pharmaceutical Industry: As mentioned in the case‚ Pharmaceutical industry was experiencing a significant growth between 1993 and 2003. New technologies and approaches such as Rational Drug Design‚ High Throughput Screening‚ etc. were advancing drug discovery process to a new level. There were many drugs being approved and commercialized during this period and some of them have become blockbusters in the market. As companies have
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