Introduction IN1 International Accounting Standard 16 Property‚ Plant and Equipment (IAS 16) replaces IAS 16 Property‚ Plant and Equipment (revised in 1998)‚ and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. The Standard also replaces the following Interpretations: • SIC-6 Costs of Modifying Existing Software • SIC-14 Property‚ Plant and Equipment—Compensation for the Impairment or Loss of Items • SIC-23 Property‚ Plant and
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Case Write-up Week 1 1. Supply Chain 2. Who are the various customers for textbooks? What do these customers want in terms of goods and services related to textbooks? From the publisher’s point of view‚ who is the critical customer? The various customers are professors‚ students‚ bookstores‚ schools‚ and online retailers. The customers want “on demand” accessibility‚ flexibility‚ and more content in the textbooks. The professors are the critical customer because they directly impact the
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Case Study 1 BioPharma‚ Inc. 1. How should BioPharma have used its production network in 2009? Should any of the plants have been idled? What is the annual cost of your proposal‚ including import duties? It produces and sells its same kind of products in both of chemicals for any parts of the world. If its plants in one country are not enough products‚ it would move products from other countries to add the number of products that are sold in this country. Plants of Relax in Germany and Japan
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reports please feel free to contact BiZZdesign at info@bizzdesign.com. This is report only contains views and text from the documentationfield. 1 Procesdiagram 2 3 Actorendiagram 4 5 Actorendiagram (2) 6 7 Questions 1. Patient goes to the GP. GP examines the patient and in some cases the GP will refer the patient to the hospital. In the hospital the person will be examined by a doctor and maybe there’s a surgery. After the surgery he needs to go to the local pharmacist for his medicines
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Case #16 Reed’s Case Study and Questions 1.) Liquidity Ratios | Reed | Industry | Current Ration | 2.0 | 2.7 | Quick Ratio | 0.94 | 1.6 | Receivables turnover | 4.93 | 47.4 | Avg. Collection Period | 74.08 | 47.4 | Efficiency Ratios | Reed | Industry | Total Asset Turnover | 1.28 | 1.9 | Inventory Turnover | 2.91 | 7 | Payable Turnover | 6.97 | 15.1 | Profitability Ratios | Reed | Industry | Gross Profit Margin | 29.8% | 33 | Net profit Margin | 4.2% | 7.8 | Return on
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Review of Accounting Fundamentals The Accounting Equation Assets = Liabilities + Equity Equity = Contributed Capital + Retained Earnings Retained Earnings = Beginning Retained Earnings + Net Income for the Period – Dividends Net Income = Revenues – Expenses + Gains – Losses Assets ( Probable future economic benefits obtained or controlled by a particular accounting entity as a result of past transactions or events Liabilities ( Probably future sacrifices of economic benefits
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Arnold Palmer Hospital’s Supply Chain Case Arnold Palmer Hospital is one of the nations leading hospitals for women and children. It is located in Orlando‚ Florida‚ and is apart of a national purchasing group. Even though being apart of the purchasing group has some advantages‚ there are also many disadvantages. These disadvantages forced the hospital to change its supply chain strategy. After leaving this group the hospital along with several other hospitals from the group formed their own
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Acquisition of legal subsidiary in bankruptcy According to the fact of this case‚ Parent Co. (Parent) wholly owns Poor Son Co. (Poor Son) as a legal subsidiary‚ and both of them all nonpublic companies. However‚ in January 2007 Poor Son filed a voluntary bankruptcy under Chapter 11 of the U.S. bankruptcy code because of its inability of meet obligations as they became due. Then‚ Parent claimed the loss of control of Poor Son and deconsolidated Poor Son from its financial statement. Through the
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Hospital Glove Supply Chain Proposal Sal Cusumano‚ Health Care Operations Management OPS/HC 571 January 17‚ 2011 Professor Jeff Wells Abstract Team A Hospital has been a successful hospital in San Francisco‚ California for a number of years. The hospital has often been at the cutting edge of exciting and new technology but as with many other organizations the downturn in the economy has affected the hospital’s bottom line. The CEO of Team A Hospital is looking for any way possible
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Video Case: Arnold Palmer Hospital’s Supply Chain Arnold Palmer Hospital‚ one of the nation’s top hospitals dedicated to serving women and children‚ is a large business with over 2‚000 employees working in a 431-bed facility totaling 676‚000 square feet in Orlando‚ Florida. Like many other hospitals‚ and other companies‚ Arnold Palmer Hospital had been a long-time member of a large buying group‚ one servicing 900 members. But the group did have a few limitations (Heizer & Render‚ 2011).
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