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Revenue Determination: Pricing and Contracting - ... For hospitals the ideal setting would be for them to be located in a market that has one provider with many buyers, however in the real life scenario, hospitals are generally dealing with the opposite situation. Hospitals generally have a market where there are many providers and only a few, if not one buyer (Cleverly & Cameron 2007). In the current situation, the government is the largest “buyer” through Medicare and Medicaid. When dealing with these two programs and the government, hospitals have no control over payment amounts or terms (Cleverly & Cameron 2007)....   [tags: Business Revenue]
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2486 words
(7.1 pages)
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Revenue Recognition - Whenever a product is sold, the seller earns and reports the revenue. However, in the real world such sales transactions are not as straight forward, and the principle of revenue recognition is one that creates the most issues for accountants. Now a days the process of selling has become quite complex. There are many issues and procedures involved. Customers have the option to make payments right away when making the sale, or can choose to make the payment in installments as agreed to in the sales contract....   [tags: Business Finance Accounting] 1701 words
(4.9 pages)
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Revenue Management - ... International Journal of Hospitality Management 19 (1), 17–31. Choi, S., Mattila, A.S., 2004. Hotel revenue management and its impact on customers’ perception of fairness. Journal of Revenue and Pricing Management 2 (4), 303–314. Cross, R.G., (1992). The ethics of yield management. In: Davis, D.T., Harless, M. (Eds.), Ethics in Hospitality Management. Educational Institute Of American Hotel & Motel Association, Michigan, pp. 235–248. Cross, R. G (1997). Revenue Management: Hard-Core Tactics for profit making and Market domination....   [tags: Business Management ]
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1300 words
(3.7 pages)
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Vitamix Revenue Recognition - ... Revenue Recognition Vitamix should recognize the revenue immediately because the cost of servicing the extended warranty can be reasonably calculated. The accounting team calculates the costs associated with servicing this warranty based on historical averages and accrues for it as a percentage of sales. Since we can estimate the cost, we can therefore produce an accurate net revenue amount because this amount is a conservative and reasonable amount of the realized and earned revenue. (Connors, 2011) Household Show Consignment Sales Overview To show the versatility and power of the Vitamix product, the company frequently demonstrates their machines at large retail locations....   [tags: Accounting]
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1128 words
(3.2 pages)
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Revenue Management in Nigerian Hotels - ... Co: Santa Monica, Calif Chase Jr., C.W. (1999) “Revenue management: A review’, Journal of Business Forecasting Methods and Systems, Vol. 18, pp.2 & 28. Choi, T.Y., Cho, V., 2000. Toward a knowledge discovery framework for yield management in the Hong Kong hotel industry. International Journal of Hospitality Management 19 (1), 17–31. Choi, S., Mattila, A.S., 2004. Hotel revenue management and its impact on customers’ perception of fairness. Journal of Revenue and Pricing Management 2 (4), 303–314....   [tags: The Hospitality Industry ]
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1545 words
(4.4 pages)
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Informix Revenue Recognition - MEMORANDUM Re: Group 2 - Case 2.1 “Software Revenue Recognition: Informix Corporation” Companies following GAAP can manage earnings by simply altering its accounting policy to select those accounting principles that benefit them the most. Entities have a host of reasons for selecting those principles that will paint the rosiest financial picture. Some would argue that the market demands it, as reflected by the stock price punishment for companies that differ by as little as one penny per share from prior estimates....   [tags: essays research papers] 5784 words
(16.5 pages)
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Revenue Cycle Management - Synopsis - Integrated solution for Revenue Cycle Management and Medical Records Overview Physician practices are being called on to do more than ever before. Today’s physicians must treat more patients, document interactions more meticulously, wrangle with more complex managed care rules, keep track of an ever-expanding array of drugs, submit and track claims and pay rising malpractice insurance bills. In many cases, physicians must treat 20 percent more patients than they did five years ago to generate the same revenue....   [tags: essays research papers] 715 words
(2 pages)
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Costs, revenue and breaking even - Costs, revenue and breaking even INTRODUCTION In this part of the coursework I will be looking at costs, revenue and breaking even. To do this we will have to work out our fixed costs, variable costs, expected total revenue, the amount of cars needed to break even and whether we make a profit or loss. A Business Plan Material and Equipment Fixed costs All of these materials and supplies will be bought from a local D.I.Y shop. * 4 sponges incl. 1 revolving sponge: - £32 * 4 buckets: - £10 * 4 scrubbing brushes for wheels: - £4 * Advertising Leaflets: - £5 * 4 chamois leather: - £12 Total fixed costs: - £63 Variable costs The washing up liquid can be bought from any local shop, but the water will be supplied from each of us from our homes although we wont be actually paying for the water it is included for business purposes....   [tags: Business and Management Studies] 803 words
(2.3 pages)
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Municipal Budgeting and Revenue - Municipal Budgeting and Revenue Introduction Every government entity has a primary goal, which is to be as efficient and effective as possible while expending the smallest amount of resources. In addition, the resources expended cannot be more than the resources received as revenues. The budgeting process is a tool that assists government entities in being both efficient and effective. Before a budget can be adequately prepared, you must first understand the budgeting concept and secondly be knowledgeable of budget types....   [tags: Budget Finance Government Essays]
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2489 words
(7.1 pages)
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Traffic Cameras: Our Safety or Revenue? - ... (Lee) Through these tough economic times, people cannot afford to be paying these outrageous tickets, yet the city instead of finding other reasonable ways to increase revenue, are stealing and stripping the money of its citizens away. Plus, after adding them in the city of Denver, the amount of money stolen was $1.3 million in fines, in comparison to the $230,000 before…(Meyer). To add even more to that growing amount there is a plan to add an additional 10 cameras in the City of Aurora. The false claim that the cameras are not for revenue, but for safety is a fallacy....   [tags: Traffic Safety]
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1922 words
(5.5 pages)
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The Government Should Make Use Of Revenue Sharing - The Government Should Make Use of Revenue Sharing Federal grants have become more common over the last 60 years, due to the expansion and retraction of the size of the federal government. The federal government began expanding in the 1930s to deal with the Depression. It used federal agencies to directly deal with problems. As time went on, the tasks were turned over to the states, but the federal government still remained involved through the use of federal grants to states and localities. In the 1970s, Nixon's New Federalism put a heavy emphasis on federal grants....   [tags: essays research papers] 627 words
(1.8 pages)
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Revenue Management Saves National Car Rental by M.K Geraghty and Ernest Johnson - Revenue Management Saves National Car Rental by M.K Geraghty and Ernest Johnson In the January/February 1997 issue of INTERFACES magazine, M.K. Geraghty and Ernest Johnson were presented as finalists of the Franz A. Edelman award for their presentation on a state-of-the-art Revenue Management System that would turn a huge money losing rental car company, National Rental Car, into a profitable business within two years. In 1993, General Motors took a $744 million dollar charge against earnings related to its ownership of National Car Rental Systems....   [tags: Business Article Review Analysis] 1747 words
(5 pages)
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Decline in International Trade Taxes Has Led to Significant Tax Revenue Loss - ... and Thugge, K. (2001) International Trade and Poverty Alleviation, IMF Working Paper No.WP/01/54, Washington, D.C: International Monetary Fund, available at http://www.imf.org/external/pubs/ft/wp/2001/wp0154.pdf accessed on 13 April 2010. Baster, G.S. and Dangwal, R.C. (eds.) (1999) Globalisation and Liberalisation: New Developments, New Delhi: Deep and Deep Publications. Bussolo, M. and Whalley, J. (2006) Globalisation in Developing Countries: The Role of Transaction Cost in Explaining Economic Performance of India....   [tags: Economics ]
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1412 words
(4 pages)
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Marginal Utility Theory, Product Differentiation, And Revenue/Profit Maximization - “Apply the concepts of marginal utility theory, product differentiation, and revenue/profit maximization to some event in your personal, daily lives.” [1] Marginal Utility Concept Application From the three concepts at hand this is by far the easiest to exemplify. According to Sloman and Sutcliffe the concept of utility is directly related to that of satisfaction [2]. The satisfaction that one individual takes from consuming something is called utility. Now when we consider the utility concept we must differentiate first between total utility and marginal utility....   [tags: Business] 1653 words
(4.7 pages)
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Considerations for Finding Art Pieces or Artifacts for a Museum- Historical Importance Versus Revenue - It is challenging to decide which is of greater importance when finding art pieces or artifacts for a museum: the historical import or the profit margin. For some, cost-effectiveness or revenue produced in future by marketing replicas will be a priority, but for others historical importance and representativeness of the real historical article will be more important. The discernment between buying the work of a young artist with great promise at the expense of a classic art piece being put away or sold, in reference to which decision would be more worthwhile for future generations, is extremely difficult....   [tags: Archeology] 834 words
(2.4 pages)
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Cash Basis Accounting Versus Accrual Accounting Method: Matching and Revenue Recognition Principles. - ... Similarly the revenue recognition criterion in this method is quite different. A business owner using this method has an option of not conforming to the accounting period convection. It is the above factors that make this method not to be certified by GAAP (Sayther & Mathieu 2003). Nevertheless, the method is still useful to small business owners, who probably have little or no investor or creditors. In the same way, it is useful to professionals who exchange their services for cash, such contracted engineer (Carter 2003)....   [tags: Business Finance ]
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1214 words
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Tobacco Advertisement: Why Restrict Marketing of Tobacco Products that Creates a Tremendous Amount of Revenue and Jobs in America - ... The industry’s targeted demographic has changed over the years from general interest in men, to an abrupt shift toward women, targeting them with slim cigarettes and “girly” brands. It is common knowledge that the tobacco campaign has targeted adolescence in the past, but recent studies have shown otherwise. “Many people agree that the association between marketing tobacco and youth smoking is casual, few studies have assessed the specificity of this association”. (Kiel pg.1) The specific Brand advertisement of tobacco products is a big deal in the United States and brands like Marlboro, Camel, and Lucky Strike can be found at almost every tobacco retailer across the country....   [tags: tobacco, smoking, advertising]
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1612 words
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Kinds of Non-Profit Organizations - ... For example, a Christian charity providing food to homeless citizens could fall under charitable and religious classifications. Nonprofits must apply for federal tax-exemption as a 501(c)(3) by completing Form 1023. 501(c)(3)nonprofits can offer tax-exempt donations to individual contributors. Nonprofit organizations formed to promote social and community welfare can apply for federal tax-exemption under Section 501(c)(4) of the Internal Revenue Code. To qualify, organizations must provide a benefit to the general public....   [tags: Internal Revenue Services] 441 words
(1.3 pages)
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Fraud - Fraud Cut-off Fraud Fraud involves purposeful attempts to deceive, not good-faith disagreements on accounting treatments. One of the five basic methods companies used to boost up their profits is fraud in timing, which is also called cut-off fraud. This is done by recognizing profits early and liabilities and expenses late. “According to GAAP, revenue is recognized when the earnings process is complete and the rights of ownership have passed from seller to buyer.” There are three categories in revenue recognition fraud: 1) playing with time, 2) recording revenue when services are still due, 3) shipping merchandise before the sale is final....   [tags: Essays Papers] 354 words
(1 pages)
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Financial Shenanigans by Howard Schilit - Financial Shenanigans by Howard Schilit Financial Shenanigans was written by Howard Schilit. The main objective of the book is to show ways companies can alter their financial accounting reports to reflect a much attractive appearance of their company’s health and growth when indeed that company is running into severe trouble. There are different ways the company can accomplish this and the author gives us “Seven Shenanigans” that companies can change the investor’s point of view towards the performance of the company....   [tags: Business Finance ] 1094 words
(3.1 pages)
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Comparing Progressive and Regressive Taxes - ... Most of the revenue from this tax is used toward education in the state of Texas, and it is collected annually. Residential and Commercial properties are taxed. Second, there is the sales tax. In Texas, the state charges a sales tax of 6.25%, is also an example of regressive tax, for all retail sales. Local cities also can charge an additional sales tax, but it cannot exceed 8.25%. The sales tax is flat, and the revenue from it goes toward various programs in Texas including education. The revenue from sales tax varies due to the dependency on sales....   [tags: Fiscal Policy]
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849 words
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Credit and Collection Corporation - Case Study: Credit and Collection Corporation Credit and Collection Corporation (CCC) is looking to offer stocks to a group of private investors. CCC manages and collects accounts receivables for three different types of customers. CCC uses a local CPA firm to prepare and given an opinion on its financial statements. To improve the favorability of the equity offer CCC has determined it needs an opinion on its financial statements from one of the Big Six CPA firms. The first type of accounts receivable CCC purchases are delinquent accounts....   [tags: essays research papers] 983 words
(2.8 pages)
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Accrual Accounting vs. Cash Accounting - The recording of financial activities in a business is essential in making sure accurate information is provided for decision making. Zafirakis (2005:4) states that "Accrual accounting is the cornerstone of modern accounting procedures." In this essay, the importance of accrual accounting will be considered by looking at how it functions in the Double Entry System and comparing it to cash accounting, another method of gathering financial information. Time and an accurate accounting measurement is what will be considered in determining the importance of accrual accounting....   [tags: Financial Accounting Basis]
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1134 words
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Importance of Income Statement and Balance Sheet - ... These costs can be salaries, cost of goods sold, utilities, or rents. However, not all cash inflows are revenue and not all cash outflows are expenses. If one borrows from a bank that becomes a liability. In contrast when cash is paid for supplies which is an exchange for an asset it is not classified as an expense. (Albrecht, 2002) Net Income Net income is profit and is used to measure the overall performance of a company. Net income reflects the organization’s accomplishment in relation to its efforts during a particular period....   [tags: Accounting]
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Peregrine Systems Fraud - Peregrine System's Accounting Fraud Wall Street's demand for high growth motivated Peregrine Systems' executives, to fraudulently inflate revenues and stock prices. According to the SEC, "Peregrine filed materially incorrect financial statements with the commission for 11 consecutive quarters." Steven Spitzer, a member of Peregrine's sales team admitted to meeting regularly with senior management near the end of the quarter to determine how much revenue was needed to exceed Wall Street's expectations....   [tags: Business Case Studies Accounting Accountant] 1954 words
(5.6 pages)
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Making a Profit From Mobile Phones - Making a Profit From Mobile Phones Sales revenue, turnover or income are all words for the money that comes into your business when you sell a product. [IMAGE]Mobile Phone Price list Nokia 3410 £110 Sony Erricsson T300 £199 Sharp GX1 £299 Panasonic GD67 £129 a) On Monday you sell six Nokia 3410s in your shop. Calculate the turnover for this day. The turnover on Monday is £660. b) On Tuesday you sell eight Sony Erricsson T300s. Calculate the sales revenue for this day....   [tags: Papers] 777 words
(2.2 pages)
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Sin Tax Article Review - ... This article argues this point on three ideas that taxing these lifestyles will help President Obama, law enforcement, and end black markets. In respects to President Obama he thinks that taxed vices will lead “revenue streams” that would help with his health care plan, green energy and also help with his innovation of gee whiz trains that travel at 100 miles per hour. Also by having funds generated from this outlet it could put an end to black markets which he reference to being “deadweight losses”, in the sense that the black market industry does not help in the contributing funds (Gillespie)....   [tags: Article Review ]
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927 words
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Monopoly of Petroleum: OPEC - Monopoly of Petroleum: OPEC Images Not Included A monopoly is evident where a firm is the sole seller of its product and if its product does not have close substitutes, as discussed in (Gans J., King S. Mankiw A. 2003). This essay will discuss the monopoly of petroleum by The Organization Of Petroleum Exporting Countries (OPEC), particularly how it controls the price of petrol, threats to its monopoly and the social costs involved. OPEC was established in the 1960's and ever since, Saudi Arabia gained a reputation of being the major power of the organization....   [tags: Business Case Studies Oil Essays Petroleum] 1029 words
(2.9 pages)
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Analyse the relationship between the product life cycle and cash flow - Analyse the relationship between the product life cycle and cash flow The 'product life cycle' is split into 5 stages: * Research and development * Introduction * Growth * Maturity/Saturation * Decline The product life cycle is the model that represents a sales pattern for a product over a period of time. It shows the revenue by a product from is introduction to its eventual decline. There are four stages to the product life cycle: Introduction, growth, maturity and decline. Research and development is the first stage of the product life cycle....   [tags: Economics] 500 words
(1.4 pages)
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Singapore Airlines - Singapore Airlines Introduction As a matter of fact, nowadays in most affluent society, where people are better able to appreciate the finer things in life, more often than not they are more willing to pay more for better quality service. They do not compromise quality for money. No doubt SIA charges a little more than other firms, on hindsight one may think that customers will not patronize SIA because of the relative higher cost, but this is not the case. The first half of this year saw Singapore entertaining more than 4.9 millions visitors....   [tags: Business Analysis Strategy] 1480 words
(4.2 pages)
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Difference Between Unethical And Unlawful Behaviour In The Business Context - 3. Difference between Unethical and Unlawful Behaviour in the Business Context By definition, ethics refers to "a set of principles of right conduct." It is also defined as "the rules or standards governing the conduct of a person or the members of a profession," (www.thefreedictionary.com) and in business may be considered the standards governing the conduct of people in the business environment. Business ethics is the behavior that a business adheres to in its daily dealings with the world. It relies on values as a way of guiding behaviour in business....   [tags: Business Ethics] 1018 words
(2.9 pages)
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Ryanair Case Analysis - MAJOR ISSUE From the perspective of Ryanair, the major issue facing the firm is its valuation in the long-term, known as its economic value. Although the firm maintains a bullish outlook, there are diverging opinions regarding the valuation of the firm among investors. The valuations of the firm vary widely, with stock price estimates ranging from €3.05 to €7.57. This range reflects discrepancies on whether Ryanair has solid business model and fundamentals as well as numerous issues that plague not only Ryanair, but the airline industry as a whole....   [tags: Business Analysis Airline] 1617 words
(4.6 pages)
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Buoyancy and Elasticity: Determinants of Local Tax System's Performance - BUOYANCY AND ELASTICITY: DETERMINANTS OF LOCAL TAX SYSTEM’S PERFORMANCE Civil servants and priests, soldiers and ballet-dancers, schoolmasters and police constables, Greek museums and Gothic steeples, civil list and services list—the common seed within which all these fabulous beings slumber in embryo is taxation. Karl Marx Every citizen, whether young or old, wealthy or poor, property owners or property-less, pays taxes to help finance governmental functions. Every business pays taxes, which almost certainly enter into the prices the consumers pay....   [tags: essays research papers] 2099 words
(6 pages)
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Depreciation And Sale Of Asset - Depreciation is the decline in the future economic benefits of a depreciable non-current asset through wear and tear and obsolescence. It is an allocation process. It can be calculated by two main methods, each reflecting in a distinct prospect in the way the asset is used. Depreciation is to be treated as an estimated expense that does not set aside cash for the replacement of a non-current asset. In determining the cost of acquisition of the lathes, any capital expenditure made must be added to the purchase price of the lathes....   [tags: essays research papers] 960 words
(2.7 pages)
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Financial Report for a School Production - Financial Report for a School Production AIM: The aim of the financial report is to supply information on the costs and revenue of the school production to the school governors. The finance office had some data on the income and expenditure of the school production. This was used to generate an analysis of the revenue of the production for the governors meeting. REVENUE: The production took placed on three 3 evenings, the hall could seat a total of three hundred and the tickets cost: Adult tickets= £6.00 Children ticket = £2.50 ======================= OAP tickets = £3.00 =================== 1st Night Tickets Types Total tickets Total Revenue Adult tickets 132 *£6.00 £792 Children ticket 50 * £2.50 £125 OAP tickets 20 * £3.00 £60 Total tickets and Amount ======================== 202 £977 [IMAGE] First night The first night of the production, the number of sales of the adult tickets were higher than the children tickets because a child would be accompanied by his or her parents and other members of family (such as any OAP's like their grandparents)....   [tags: Papers] 759 words
(2.2 pages)
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Analysis of Welcome to the New Town Manager by Mary Jane Kuffner Hirt - Analysis of Welcome to the New Town Manager by Mary Jane Kuffner Hirt After reading the case study Welcome to the new town manager, by Mary Jane Kuffner Hirt, I established three major problems the community of Opportunity needed to correct. These problems involved the water & sewer system, the balancing budget, & the pay-as-you-go method. The city manager, Jennifer Holbrook, must implement strategies that would correct these problems quickly. If I were Holbrook my initial goal would be to correct the water and sanitary sewer systems problem....   [tags: Papers Business Management Entrepreneurship ] 1024 words
(2.9 pages)
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Four Core IT Applications Paper - Four Core IT Applications Paper Technology is derived from the Greek word tekne, meaning an art or craft. Logia is an area of study; thus technology is the study or science of crafting. Clinical information technologies are changing the way healthcare is delivered. Networks of delivery systems and health plans are being created by research organizations to support innovation and the advancement of technologies in healthcare. This clinical information technology is leaning towards "prevention-oriented, consumer driven model of healthcare....   [tags: Technology Innovation IT] 1418 words
(4.1 pages)
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Case Analysis - Terry Timber Inc - To : Mr. Taylor, President, Terry Timber Inc. From : External Auditor, Terry Timber Inc. Subject : Advice on accounting policies of stated matters of Terry Timber Inc. (TT) Dear Mr. Taylor Enclosed is the report you requested regarding the adequate accounting policies for the stated matters for financial statements of TT. My objective, as an external auditor for TT, is to come up with reasonable and justifiable treatments for the accounting matters that result in meeting the goals of the company and objectives of all users....   [tags: Accounting Auditing Opinion] 1448 words
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Salem Telephone Company Financial Analysis - Salem Telephone Company Financial Analysis In 2001, Salem Telephone Company created a subsidiary, Salem Data Services (SDS). The intent of creating SDS was to provide a revenue stream to subsidize the telephone operations and alleviate the need for a rate increase. Unfortunately, after 3 years, SDS has not met profit expectations. In fact, SDS continued to experience losses at the rate of $40-$45k per month making it necessary to reassess operations. While providing services to both internal and external customers, SDS found that their computer system had surplus capacity to support additional commercial sales....   [tags: Business Financial Analysis] 1279 words
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Verizon Wireless - Price Of Demand - Introduction Verizon Wireless is a joint venture between Verizon Communications out of New Jersey and the European-owned telecommunications company "Vodafone." Verizon Wireless is a wireless communication carrier that operates in the continental United States. Currently, Verizon Wireless provides wireless communication services to over 60 million customers nationwide including customers in Hawaii and Alaska. Its products include wireless voice and data services using the largest wireless voice and data network in the United States....   [tags: Business] 1350 words
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Paradise Parks Case Analysis - Executive Summary Paradise parks were the entertainment parks started by Mr. Francis by an idea of relaxation and shared humanity. The park was performing well right from the start but the problem begins later on and for the last two years it made loses. CFO of the park, Nathan Cortland came up with an idea to resolve the problem. Jill Hoover, CEO of the park along with other members were not sure about the proposed idea as it was against the company's values and culture. So the topic of discussion is whether Nathan's idea can enhance Park's performance or undermine it....   [tags: Business Strategy Analysis] 1562 words
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New Stadium - ... There are three major sources of revenue that will be utilized to generate income. First, amenities such as luxury seating, suites, seat licensing, and exclusive parking will be used to generate millions. Stadiums such as the American Airlines Center, in Dallas, TX, earns $7,000 per game for suites; and the Toyota Center, home of the Houston Rockets, generates over $18,000, per suite. “In 2000, over 12,000 luxury suites in the major league sport arenas were worth over $600 million” (Melton)....   [tags: Local Government ]
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Case Study - The article that I read was found in the October 29 issue of the Wall Street Journal. This article is called, “Verizon Net Drops, But Wireless Area Sees Revenue Rise.” Verizon Communications Inc. reported that third-quarter net income fell fifty-nine percent from the year-earlier period, when results were helped by asset sales and tax benefits (p.B7). However, there was an eighteen percent jump in revenue at the wireless affiliate. Verizon’s total number of residential phone lines fell 3.5%, business lines declined 4.6%, and revenue in the U.S....   [tags: essays research papers] 373 words
(1.1 pages)
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A Gamble on Texas - Casino gambling is an increasingly popular and legal activity in many states throughout America. “The term gambling or ‘gaming’ as the industry calls it, means any legalized form of wagering or betting conducted in a casino, on a riverboat, on an Indian reservation, or at any other location under the jurisdiction of the United States” (National Gambling Impact Study Commission Act). States that allow casino gambling benefit vastly in the form of tax revenue and tourism. Texas, while allowing horse and dog racing, lottery, and charitable bingo, does not currently prohibit casino gambling....   [tags: Gambling, Casino] 512 words
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Maximizing Profits as the Main Goal - Maximizing Profits as the Main Goal The traditional theory (neoclassical) assumes that firm’s primary objective is to maximize profits. That is if the firm is owner controlled. This assumption is based on that firms makes the output and price decisions. Also, that firm takes all necessary actions to earn the greatest profit possible. The managerial theory assumes firms do not necessarily act in order to maximize profits. The basic tenet behind this is the separation of ownership from management, complexity of the organisation and the firm’s manager maximizes his own utility and growth rather than profits....   [tags: Economics Business Management Essays]
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The Hartford Whalers Are Going Going ... - The Hartford Whalers Are Going Going ... The Hartford Whalers are in a very tough situation at this time. When Peter Karmanos bought the team in May of 1994, he inherited the worst lease agreement at the smallest arena in the NHL. The Hartford Civic Center lease agreement creates profit for private companies; however, the lease causes the Whalers to lose money. The mall is owned and operated by Aetna; therefore it has nothing to do with the Whalers. The city of Hartford owns the coliseum, parking garage, and exhibition hall....   [tags: essays research papers] 2267 words
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Russia and the Lack of Tax Collection - Russia and the Lack of Tax Collection The economic crisis in Russia has become an important topic within the international political and economic world. The virtual collapse of the Russian economy has had a domino effect in terms of decreased economic stability in a number of countries, especially countries in Latin America. Now the problem Russia, the United States, and basically every major country in the world need to solve is the problem of how exactly to get the Russian economy going again to prevent not only the world economy from collapsing, but also to keep Russia from ceasing to exist....   [tags: International Politics Economics USSR Essays]
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Managerial Economic - Introduction (graphics not included) What is the major objective of an organisation. The concept of profit maximisation has survived for many as the major objective for an organisation for a long period. Is this still true in modern business today. Most large firms are being run and operated by management instead of the owners, how they manage the firm. Still maximising the profit, maximising sales turnover or something else. In this essay, I will briefly outline the key points underpinning the economics of a profit maximising firm and evaluate the management model of Baumol (1959) on sales revenue maximisation to examine the modern management’s behaviour....   [tags: Business Economics] 1628 words
(4.7 pages)
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East-West Transportation, Inc. Case Study - Market Structures East-West Transportation, Inc. primarily operates in the eastern regions of the United States. The four core divisions of East-West Transportation are Consumer Goods Division, Coal Division, Chemicals Division, and the Forest Products Division. With the help of the consulting firm of Brighton, Young and Roy, Inc. (BYR) and Peter Schultz, Senior Vice President, Strategic Planning, of East West Transportation the various divisions and market situations will undergo review enabling the formation of future business strategies (University of Phoenix, 2003)....   [tags: Business Analysis Strategy] 1667 words
(4.8 pages)
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Adapting to the Digital Culture: Rethinking Rights and Compensation within the Music Industry - ... Since the culture of the digital age is quite resistant to limitations on access to digital content, the music industry has taken the route of litigation in order to protect the value of their copyright. This approach has not proven to be successful in curbing illegal file sharing and may prove to further bring down royalty revenue by widening the gap between the corporate culture and digital culture. The synchronized environment of the Web 2.0 offers great potential for the pursuit of royalty revenue from music copyrights....   [tags: Music Industry]
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Governmental Budgeting Process - ... “The equalization grant attempts to reduce the disparity in local funds available per student among each district” (Black Hawk College, 2009). The credit hour grant is based on credit hours earned during the two years prior to the current year, multiplied by the current year reimbursement rate. In lieu of previous years’ drop in state funding, projection for both grants is between 79 and 92 percent respectively. As of 2004, the college implemented a strategy of issuing funding bonds to fund technology and other capital needs periodically....   [tags: Government ]
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Akbar and Aurangzeb’s Policies - ... By allowing his people to stay Hindu and trying not to convince them to Islam was a key point because it allowed him to give people their own freedom and it allowed him to gain his leadership. The Mughal Empire was an agrarian state, which depended on land revenue also known as land survey. It directly depended on the accurate assessment of the land revenue and on its cash transfer to the centre (Kulke, Rothermund 144). To reform the revenue system he began canceling all fiefs and paid the salaries and expenses of the officers from the central treasury (Kulke, Rothermund 145)....   [tags: South Asia History, War] 999 words
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Tax Structure: Habitat For Humanity - ... Second, providing tax breaks to Habitat for Humanity homeowners helps the community. Their inability to pay their property tax bill often leads to foreclosure or resell to Habitat for Humanity for initial construction value and current market value. This means that the community loses property tax revenue. Additionally, under most states nonprofit tax exemption laws suspends property tax collection until the reselling of the home. Consequently, the community schools, parks, police departments, and libraries losses revenue....   [tags: Business Finance ]
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The Critical View of the Organization Presented in Hines Article and Gaffikin - The Critical View of the Organization Presented in Hines Article and Gaffikin This report is about the critical view of the organization as presented in Hines article and Gaffikin. It summarizes the realistic approach towards an organization and how the accountants present a picture of it. There is a difference between the realistic approach and the constructional approach. Realistic view can be defined as realistic view of reality that pre existed. Constructionist view can be defined as the view of the reality that is constructed by society itself rather than the pre existed (Chua, 1986) Introduction In today’s world what we see as an organization is a complex and refined version of a company which requires to raise capital in order to perform its operations in a broad perspective, from people who may or may not be a part of that company or the management....   [tags: Financial Accounting Business Management Essays]
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Accounting - Revenue Recognition Policies The purpose of this paper is to compare the revenue recognition policies of two companies in the search, detection, navigation, guidance, and aeronautical systems industry. The two companies I have selected are Aerosonic Corporation, and Esco Electronics Company. Esco Electronics Company is engaged in the design, manufacture, sale and support of engineered products. These products are used principally in filteration/fluid flow applications, electromagnetic compatibility (EMC) testing, and electric utility communications and control systems....   [tags: essays research papers] 896 words
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Is it Possible to Forecast Financial Schenanigans - Introduction I found Peregrine’s story on the Internet while doing a Google search. As I was reading “Financial Shenanigans” from Horward Schilit to prepare for the level 2 of the CFA examination, I decided to have a closer look at the financial statements of Peregrine Systems Inc. that were published before the shenanigans became publicly known (in May 2002) in order to detect those shenanigans solely based on those financial statements – more specifically on the forms 10K filed by Peregrine between 1998 an 2001....   [tags: essays research papers fc] 3156 words
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The Impact of US's Tariff on the Steel Industry - Research question: What is the impact of US's tariff on the steel industry in countries such as Japan, Russia, South Korea and Brazil. Protectionism is the economic policy of promoting favoured domestic industry through the use of high tariffs or other regulations to discourage imports. A tariff is a tax placed upon imports (and/or export goods), sometimes called customs duty. A revenue tariff is set with the intent of raising money for the government. A protective tariff, usually applied to import goods, is intended to artificially inflate prices if imports and "protect" domestic industries from foreign competition....   [tags: Economics] 587 words
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Costs, Profits and Break-even Analysis - Costs, Profits and Break-even Analysis Alas, this means coming to terms with numbers, something that seems to frighten a large proportion of Business Studies students. Before reaching the stage of actually drawing a break-even diagram we need to think what actually goes into one. First, we need to look at costs. They can be referred to in terms of output, time or product. When we speak of costs in terms of output and time we mean FIXED and VARIABLE costs. Remember fixed costs do not vary with output, whilst variable do....   [tags: Papers] 5441 words
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Pfizer Macroeconomic Forecast - Macroeconomic Forecast Pfizer, Inc. Abstract This paper is a Macroeconomic Forecast Outline of Pfizer, Inc. This outline will identify main economic indicators for Pfizer as a business entity and as a representative of pharmaceutical industry. This paper will identify sources of various data collected based on economical activity and relationships between different economical indicators. Main Economic Indicators The purpose of economic indicators is to provide for researchers and analysts the ability to interpreter economic data....   [tags: Economics] 1533 words
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Target - Our group, upon much deliberation, decided to conduct our research on the Target Corporation. This decision was based partially on the interesting class presentation done by one of its Wisconsin store managers, and also a genuine interest in the company. We have all been to a Target store or one very similar in our lives. A great number of Americans shop there on a weekly or bi-weekly basis, purchasing anything from a loaf of bread to a flat screen television. The broadness of its product and the way they conduct their business is what first appealed to our group....   [tags: Case Study Business Target] 1627 words
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Xm Radio And Sirius Financial Analysis - Sirius vs. XM: Ratio Analysis and Statement of Cash Flows Paper From the previous company selection paper, we are now familiar with the selected satellite radio broadcasting companies, Sirius and XM Satellite Radio. Our group will now take a further, in-depth look at the ratio analysis and statement of cash flows to get a better understanding of how the companies are doing financially and with in their market. First, we will be reviewing the cash flows for both companies and identifying how much cash was generated or used by each through everyday operations, and financing and investing activities....   [tags: Business Finance] 1774 words
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Solving the Foreclosure Crisis - Solving the Foreclosure Crisis The “Great Recession” of 2008-2009 has exacerbated a problem with foreclosures that originally stemmed from the loose lending standards of the previous decade. The combination of foreclosures and the recession has devastated state and local revenue coffers: foreclosures in particular drag down neighborhood property values, which lead to lower property tax revenue. Since this revenue funds local essentials – predominantly local public school systems – the foreclosure crisis has moved beyond its original tragedy of displacing individual families, and now, in a further blow, threatens entire localities and the funding for their public school systems....   [tags: US Economy] 1087 words
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5 Things to Look for in a Freelance Writing Opportunity - ... Choose the freelance writing opportunity that uses a payment type to meet your most urgent needs. When in doubt, be diversified. 2. Revenue Share Model: Ad Clicks or Traffic/Page Views If the freelance writing opportunity pays via revenue share, you need to know precisely what your share is derived from -- whether it’s based on conversions (clicks on advertisements) or traffic/page views or maybe some combination. If you’re getting upfront payments, this automatically doesn’t apply. If you’re getting residual income, however, you must be aware of and understand the site’s revenue share model....   [tags: Reflection] 928 words
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Legalizing Marijuana Is our Solution - ... A recently proposed California bill aimed at legalizing and taxing marijuana could generate an estimated $1.3 billion a year in revenue for the state. Some have estimated that an additional $1 billion a year could be saved for the state by eliminating the arrests, prosecutions, and imprisonments associated with marijuana use and distribution. It is impossible to predict exactly how such policies would alter the supply and demand of the drug. However, it does appear likely that the demand for marijuana would increase with legalization....   [tags: Drugs ]
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International Financial Reporting Standards - ... Under the IFRS the LIFO inventory valuation method is prohibited. However, the FIFO and average cost methods are still acceptable (Kaiser). Another major difference between the U.S GAAP and the IFRS is the valuation of long-term assets. According to the U.S GAAP, long-term assets such as property plant and equipment can only be recorded at original cost. Under the U.S GAAP, a financial entity will record the initial purchase cost of a long-term asset and will use this figure to depreciate the asset throughout the asset’s useful life....   [tags: Accounting]
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Hockey: Canada's Game - ... The ticket revenue of the Toronto Maple Leafs is the highest in the NHL at $1.5 million per game. This is an astonishing amount in comparison to the Dallas Stars at $660,000. The construction of sport facilities could cost upwards to over $1 billion (U.S). With this in mind, Canadian hockey facilities (e.g.: the Air Canada Centre in Toronto, Ontario) revenue millions of dollars annually and creates thousands of jobs. Costing $265 million to build, the Air Canada Centre generates revenue of nearly $23 million annually....   [tags: Sports]
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Government Taxation - ... In 2005, more than 70 percent of individuals filing taxes had tax preparers complete their returns because of confusing rules and regulations that could penalize taxpayers for qualifying for certain legal tax preferences (Mikesell, 2011). This transparency problem exists because citizens are really unaware of how to determine their tax liability except at the end of the year. Income taxes are collected annually through the Internal Revenue Service (IRS), and there are constant complaints about the IRS not willing to assist taxpayers as well as overusing its power to inspect taxpayer’s business records (Mikesell, 2011)....   [tags: Taxes]
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The Politicians' Scam: Taxing People Outside Their Voting District - Politicians' Attempt to Stay in Office: Taxing People Outside Their Voting District The United States is one of the most democratic nations in the world. However, for our elected representatives, government is also a business, and these officials want to do anything they can to stay employed, or get re-elected. There are several ways they can do this, but one way has been used repeatedly since the American Revolution. It has been used in many examples, including the trade wars between the states of the 1780’s, the taxation of the federal bank by Maryland until 1819, the speed trap in Macks Creek, MO in the 1990’s, West Virginia’s current tax on river traffic, increased taxes for hotels and rental cars, and finally in the states’ dependency on federal grant money....   [tags: Politics Political Essays]
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Oil Industry and Nigerian Development - Oil Industry and Nigerian Development Oil is one of the most valuable natural resources in the world today. The oil industry carries with it a great deal of economic and political power across the globe. Having oil, or any natural resource, as a prime source of revenue has long been debated as being an advantage or a drawback. In any case it should at least lead to increased revenue and financing of industrial growth which, arguably, is related to an increase in the quality of life of the population....   [tags: Essays Papers natural resources nigeria]
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America’s Prescription Drug Plan - America’s Prescription Drug Plan Graphs Not Available For the past couple of years there has been a bitter battle between Canada and the United States over the importation of prescription drugs. Unfortunately due to amount of uninsured Americans who cannot afford these drugs in the United States, they must travel across the border and buy them in Canada. Currently the United States has made it illegal for anyone but the manufacturer or a selected representative to import prescription drugs into the United States....   [tags: Essays Papers Health Medicine Canada]
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Auto Insurance: Factors Affecting Operational Level of Planning - Auto Insurance: Operational Level of Planning The insurance industry is affected by many economic factors. In an attempt to better understand the operational level of planning within the insurance industry we would like to take a look at how revenue, operating expenses, and the auto insurance market directly affect the operational level of planning of any given Auto insurance provider. Revenue Revenue generated by the auto-insurance industry is in the billions. According to Automotive News, the personal auto insurance business is a nearly $160 billion-a-year industry (Stoffer, 2005)....   [tags: essays research papers] 964 words
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Marijuana - The Legalization of Marijuana Marijuana is a relatively harmless drug that governments around the world have made illegal. If legalized, marijuana can be beneficial to society in a number of ways: whether it be for medical, economic, or public safety reasons. Marijuana has been proven to treat several life debilitating, and even life threatening diseases. Although it is not a cure, marijuana can ease the pain and suffering of a dying person. Another benefit of legalization is the financial gains that governments will accomplish through the taxation of marijuana....   [tags: essays research papers] 786 words
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Executive Summary - Executive Summary This report will look for alternative ways in which the London Underground can change their prices in order to reduce their loss in terms of total revenue. The report will both identify and analyse these alternative methods in an attempt to find the most suitable way of increasing the revenue for the London Underground. The report will also look at how elasticity plays a key role in determining any decisions as well as the outcome of these decisions made. The London Underground is at this very time running at a loss and is in urgent need of things being turned around....   [tags: Economics] 988 words
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The Role of Sponsorships in Intercollegiate Athletics - The Role of Sponsorships in Intercollegiate Athletics Foreword The reality of college athletics today is that most athletic departments are not profitable. These departments are run with a mentality sometimes quite separate from the educational mission of the university where winning at any cost is the ultimate goal. As athletic department expenses rise there is a need for increased revenue. One major trend that has been seen throughout sports is the increase in sponsorships. For many colleges this has become a viable and important revenue stream, although only adding marginally to the bottom line at most schools....   [tags: College Sports Athletes Sponsors Essays]
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Exploring E-Commerce - Exploring E-Commerce E-commerce is used everywhere in everyday life. It brings the universal access of the Internet to the core business processes of buying and selling goods and services. It helps generate demand for products and services and improves order management, payment, and other support functions. The overall goal is to cut expenses by reducing transaction cost and streamlining all kinds of processes. The Internets worldwide reach helps businesses discover new markets while increasing the speed of access and the speed of transaction....   [tags: Papers] 1674 words
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The 1994 Baseball Strike - The 1994 Baseball Strike On August 12, 1994 professional baseball players went on strike for the eighth time in the sports’ history. Since 1972, negotiations between the union and owners over contract terms has led to major economic problems and the absence of a World Series in 1994. All issues were open for debate due to the expiration of the last contract. Until 1968, no collective bargaining agreement had ever been reached between the owners and the players (Dolan 11). Collective bargaining is the process by which union representatives for employees in a bargaining unit negotiate employment conditions for the entire bargaining unit (Atlantic Unbound)....   [tags: Papers] 2570 words
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Economics of a Monopoly - Economics of a Monopoly Introduction ¡§Monopoly¡¨ is defined by its market power. Monopolies are always known to possess an exclusive control over its particular market and that gives them the sovereign authority to control the prices for its goods or services (Dictionary.com Unabridged (v1.1), 2006). Hence, they represent the market. They indeed have detrimental effects on consumer and social welfare. In this paper, section 1 will focus on the theory and economics of a monopoly. Section 2 will discuss with a recent case of monopoly, as in the web search engine company- Google, whose real repercussion is still not clear to most consumers....   [tags: Economics Monopolies] 1501 words
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Disney in Kava - Disney in Kava The Walt Disney Pictures in partnership with Buena Vista pictures has become one of the largest providers of family entertainment around the world. With the merger of the two companies over twenty years ago Walt Disney Pictures has grown through the development of new movies and opening their horizon to new marketing age groups (Corporate Disney 2008). The Walt Disney Pictures focuses all of their energy and resources into providing excellent products, services and technology in a way that embraces the loyalty of its customers....   [tags: Business Strategy Analysis] 1158 words
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Working Capital Strategis - Working Capital Strategies Abstract The following content provided will include information regarding Nikes Inc. cash management strategies, which will include more in depth information from the previous group paper. In addition, working capital recommendations will be provided to senior management base on next year’s in the pro-forma financial statements....   [tags: Nike Strategy Management ] 1247 words
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Education Goals - ... Within a year of my arrival, and through my tenacity, I was presented with an opportunity to lead the design of an implementation framework for a new client service. This leadership role required me to step beyond my technical skillset and think about the firm’s business from start to finish. Although I lacked any previous experience in such a role, I valued the opportunity and supported senior leaders in developing a plan that would sustain an entirely new set of client engagements. As a result of the combined efforts of my team and my role specifically, we developed a new business, generating an additional $15 million a year in revenue....   [tags: Personal Statement] 996 words
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