Tami Tyler opened Tami’s Creations, Inc., a small manufacturing company, at the beginning of the year. Getting the company through its first quarter of operations placed a considerable strain on Ms. Tyler’s personal finances. The following income statement for the first quarter was prepared by a friend who has just completed a course in managerial accounting at State University.

Ms. Tyler is discouraged over the loss shown for the quarter, particularly because she had planned to use the statement as support for a bank loan. Another friend, a CPA, insists that the company should be using absorption costing rather than variable costing and argues that if absorption costing had been used the company probably would have reported at least some profit for the quarter.

At this point, Ms. Tyler is manufacturing only one product—a swimsuit. Production and cost data relating to the swimsuit for the first quarter follow:

1.During the second quarter of operations, the company again produced 33,450 units but sold 38,450 units. (Assume no change in total fixed costs.) What is the company’s absorption costing net operating income (loss) for the second quarter?

2.During the second quarter of operations, the company again produced 33,450 units but sold 38,450 units. (Assume no change in total fixed costs.) Reconcile the variable costing and absorption costing net operating incomes (losses) for the second quarter.

Walmart 2019

Data from internet

individual analysis = security analysis

Comprising of stock valuation

SWOT

Estimating Intrinsic Value

Discounted cash flow

And dividend discount

From a recreational perspective/class, please answer the following in a thoughtful way (One paragraph per question):

*How is individual identity devlopment influenced by leisure or what effect/influence does leisure have in individual identity development?

-Describe how leisure activities might look like through a person's lifespan and how they change as a person ages.
-Describe how identity symbols can indicate a person's leisure interests.
-Describe how leisure can influence a persons's identity development.

Case: D13/06

The Taxpayer is a pioneer of nuclear medicine in Hong Kong. From 1980 to 1983, the Taxpayer was in private practice as a doctor. From about 1983 to 1989, he helped in the establishment of nuclear medicine services in a number of Hong Kong government hospitals. Sometime in 1989, the Taxpayer began to work in Country A as an Associate Professor at the Department of Radiology of the University B. Subsequently, he became the Chief of Nuclear Medicine Division and a Clinical Professor of Radiology at University B.

Dr H was a student of the Taxpayer back in about 1988. In around 1994, Dr H became the Chief of the Nuclear Medicine Division of the Department of Radiology and Radiotherapy (‘the Department’) of a Hong Kong private hospital (‘the Hospital’). In the later half of 1998, the Hospital wanted to expand its Nuclear Medicine Division with the purchase of a Cyclotron and a Positron Emission Tomography (‘PET’) scanner. Those were the latest medical technology. Dr H then approached the Taxpayer and persuaded him to come back from the Country A to work at the Department.

The contractual arrangement between the Hospital, Dr H and the Taxpayer may be seen to be somewhat unusual. The contractual arrangement was established via two companies, SA and

W. SA was a private company incorporated in Hong Kong on 28 July 1994. At all material times, Dr H and his wife were the only shareholders and directors of SA. W was a shelf company (incorporated in Hong Kong) acquired by the Taxpayer and it was activated on the 1 December 1998. On that day, the Taxpayer’s two brothers-in-law became shareholders and directors of W. They did so as the Taxpayer’s nominees. It is undisputed that the Taxpayer was at all material times the only beneficial owner and in control of W.

By a contract dated 27 October 1998 and signed on 2 December 1998 between SA and W (‘Contract C’), W agreed to procure the Taxpayer to work at the Department for five years from 1 December 1998 to 30 November 2003. Under Contract C, W was entitled to a monthly remuneration of not less than HK$220,000 and bonuses if certain gross receipt targets were met. By a contract dated 10 November 1998 between SA and the Hospital (‘Contract D’), SA agreed to assign Dr H and the Taxpayer to work at the Department for a five year period which mirrored that of Contract C. Under Contract D, SA was entitled to a remuneration of HK$440,000 per month and bonuses when certain gross receipt targets were met.

By an employment contract dated 1 December 1998 (‘Contract E’), the Taxpayer was employed by W to provide managerial and consultative services for a term of 10 years commencing on 1 December 1998. Under Contract E, W would pay the Taxpayer an annual salary of not less than HK$456,000 plus various allowances and benefits.

Under s 9A(1), the IRD believed that the relevant person was the hospital and the relevant agreement was Contract D. The IRD referred to s 9A when determining the taxability of the remuneration derived by W for the provision of taxpayer’s services to the hospital:

s 9A(3)(a): whether the agreement provided for various kinds of leave, allowances, pension entitlements, accommodation, etc. In respect of this section, both the IRD and the Taxpayer agree that s 9A(3)(a) has been satisfied

s 9A(3)(b): whether the tax authority is satisfied that the Taxpayer carried out the same or similar services for others during the term of Contract D

s 9A(3)(c): whether the tax authority is satisfied that the Taxpayer was subject to control or supervision commonly exercised by employer

s 9A(3)(d): whether the tax authority is satisfied that the Taxpayer was paid periodically and on a basis commonly used in employment contracts

s 9A(3)(e): whether the tax authority is satisfied that the Hospital had a right to cause the Taxpayer’s services to cease to be carried out in a manner, or for a reason, commonly provided for in relation to the dismissal of an employee under a contract of employment

s 9A(3)(f): whether the tax authority is satisfied that the Taxpayer held out to the public as an officer or employee of the Hospital

s 9A(4): whether the tax authority is satisfied that the Taxpayer was not in substance an employee of the Hospital

Question 1

Who was the relevant individual?

Question 2

To whom the remuneration for the Taxpayer’s services was paid?

Question 3

Besides s 9A(3)(a), all of s 9A(3)(b) to (f) have not been satisfied. Has s 9A(4) been satisfied?

1) E. coli infections can be deadly, especially when outbreaks occur from contaminated food sources and infect immune-compromised people. In 2006, an E. coli outbreak lead to almost 300 illnesses and 3 deaths. The source was eventually tracked to spinach grown in the Salinas Valley in California. The bacteria were actually inside the spinach leaves, having contaminated the water supply. The produce was tainted by waste from an adjacent Angus cattle ranch.

Suppose (very pessimistically) that a bag of spinach has a one in five chance of being contaminated with E. coli. What is the probability that a box of spinach (12 bags) has contamination?

What is the probability that a box is free of E. coli ?

If the likelihood that a bag of spinach is contaminated increases to 50%, what is the probability that a box is uncontaminated?

2. Working towards your PhD in biology, you are conducting a series of experiments evaluating the growth of wheat varietals in arid conditions. You know that the mass of an individual plant at peak maturity of the best varietal has a mean of 32g and a variance of 25g.

What is the probability that any individual plant of this varietal is less than 22g?

What is the probability that any individual plant is between 16g and 32g?

What is the probability that any individual plant is over 38g?

Solutions on Avocados exported from Mexico and Imported from USA. Please cite sources only journal article or books.

What could we do to improve the environmental, political and economic, and societal and cultural impacts at the individual, country, and global levels?

CHCDIS003 COMMUNITY PARTICIPATION CHC33015 CERTIFICATE III IN INDIVIDUAL SUPPORT

ASSESSMENT TASK 2:

1. THE INDIVIDUAL:

Research available client information and complete the sections below.

What are the client’s interests?

What are the client’s abilities?

What are the client’s preferences?

What are the client’s social needs?

Does the client have any cultural or religious needs?

2. COMMUNITY SERVICES:

Research available community services that are relevant to the client’s community and social needs. Provide at least five examples of each.

List five relevant networks and services that are available for this client. (Include websites where applicable.)

List five community agencies within the community that are relevant to the client’s needs. (Include their websites and/or contact details.)

List five transport services that are available. (Include their websites and/or contact details.)

List five services that supply disability aids and equipment that would be needed by this client. (Include their websites and/or contact details.)

3. KEY PEOPLE:

Who will be involved with implementing this strategy?

4. NEXT STEPS:

The other day a CPA friend of mine received a subpoena from the Alabama Revenue Department. The criminal investigation subpoena asked the CPA to produce his entire tax return files for a particular individual filer for the last three years. The CPA knew that this individual had taken some deductions and tax positions that were more likely than not to be disallowed but he though that they had say a 25% chance of being upheld. The CPA remembered that he did not get paid for doing this person's taxes last year but he has a history of being slow to pay.  Just never this slow before. Some of the things in the CPAs file might be embarrassing to the individual because the CPA advised the individual of the riskiness of some of his tax positions. Also, the CPA had up charged this individual a higher fee because of his slow payment history and because the CPA also had some risk on the tax positions taken. The subpoena says that if the CPA produced the requester a copy of the records by a certain date, (now 2 weeks away) then the CPA did not have to show up and testify. What are the CPAs ethical responsibilities and what actions should he/she take?

Ethical Decision Making at Black Diamond

Task: Read the “Black Diamond Equipment” case below and then answer the following questions.

>> The way that Black Diamond is run, I don't really consider this the American way, I consider Black Diamond an extension of the attitude, the culture, the ethos, and the values of the life defining mountain sports that we were founded to serve. Hi, my name is Peter Metcalf. I'm the CEO and lead founder of Black Diamond. Very early on in the beginning of the company the sports of climbing, mountaineering, alpinism and alpine skiing were relatively small at that time. They've grown dramatically. However, if you aggregated the global demand for that product then you could have a fairly meaningful business. So from that recognition and understanding the amount of money that goes into research and development, commercializing a product, and recognize it to be competitive, to do what we really wanted to do we had to think globally. It was going to be about finding these global markets through finding other people who shared our passion, who were young embryonic business people in many cases who wanted to get into the business because they shared that passion, they knew the markets, they knew the space, and could develop a business as a distributor for us. And as time went on we did begin to recognize that nobody really cares about Black Diamond as much as Black Diamond people do, and for that reason we would have to take charge ultimately of the businesses that we were, the business we were conducting overseas through independent distributors. And there was also a recognition that to be the same brand in Europe or in Asia as we were in North America, we would have to be something slightly different because of cultural values, cultural interpretations.

>> In Salt Lake, like every two to three months stay here for one week to two weeks and but we work together on a daily basis. My name's Thomas Hodel, I'm from Switzerland. Born in Lucerne. Doing outdoor sports were, was always a big part of my life so a big passion of me and that's why I'm here working at Black Diamond sharing that passion and I have two roles at the moment. On a global view I'm responsible for all the ski categories, so together with the team here we define strategies and directions for all the categories which belong to the ski side. And then in Europe I'm the European Category Director so the role there is to make sure whatever we do here works also in Europe and the European needs are covered. And it takes a long time to really figure out the differences in Europe and it's every country has a different culture, mentality. Having that European perspective, I think that's a, that's definitely asset I can bring into this glob- into this company and help this company to become more global and to address those needs better.

>> What is most important to the success of Black Diamond is our unique culture and in all of the, in all of our locations the people that we've put in place there to lead those businesses, they all have a real passion for these activities. They have spent substantial time here. They've been immersed in this culture. They see how we operate. At our Asian facility that we built as a Greenfield project eight or nine years ago, what we did right in the process of hiring, right when we started, was we got people, anybody like you have to learn to repel, repel off the roof. We'd do weekend events where we'd take them hiking. So we're instilling in folks in a myriad of ways what the BD attitude and philosophy is towards life, towards work, collegiality, cooperation. You're only as strong as your weakest member. You have to have implicit trust and confidence in the competency of your partners.

>> So yeah having been in Asia for almost seven years it's a very dynamic culture, especially in China. There's a strong sense of change. There's a strong sense of growth. My name is Vindi Agher [assumed spelling]. Actually you pronounce it as Vindi Agher, but that's difficult so Vindi Agher, I go with Vindi Agher. I'm the VP of Manufacturing here at Black Diamond. Our business is really global. Our customers are global. And our manufacturing is definitely global as well. So yeah we own our own factory in Zhuhai. The products that we assemble and produce in the factory in Zhuhai are also part of this protective products that we use, that will be used in climbing and mountaineering so the quality needs to be good. But also we want to ensure that it's been done in a good way. So we control it from start to finish which means how we treat the people, how we manufacture, and how we run the organization that we ensure that everything is done in the right way.

>> Then another part of our business when it comes down to the soft goods, that is made what we call in the trade OEMs, original equipment manufacturers. Our people, our engineers-- in this case also my daughter, she's a developer of the apparel line-- she is spending weeks at a time at these factory partners in a place like Vietnam or China or Bangladesh and I would not send a 26 year old, my 26 year old daughter to spend time and be in these factories if I weren't comfortable with them. But more importantly, we have a certification and compliance process. We have auditors that go into these factories. We have a very strict guideline of ethical sourcing requirements. So we check these factories. We're not at some sweatshop. The factories that we're in, I think of the apparel factory in Bangladesh, the people get three meals a day, there's healthcare, there's English language, there's money for additional education, it's well ventilated, well lit. It's clean. It's safe. Because that's very important to us and what our values are. Being a global operation brings with it incredible opportunities for growth, for unique insights, for innovation, for just thinking differently than you would otherwise think. It also is taxing, time consuming. It demands that you are constantly questioning your, we're Americans so our American sort of perspective on things. It requires us, if we want to be true to being global, to not just nod at being global but create a true global management team, make sure that that team is part of the leadership team and part of the decision making process. Because being global is about more than just selling globally. If you really want to be a global brand, you have to think globally. And that's easy to say and harder to do.

Questions:

1. How does Black Diamond integrate social responsibility into its culture? (1 mark)

2. How does the global nature of the company and its markets influence how it thinks about employee diversity? (1 mark)

3. (a) How would you describe Black Diamond’s ethics in terms of how it treats its employees at the company’s factory partners in Vietnam, China, and Bangladesh? (1 mark)

     (b) Do you think that it is appropriate for firms like Black Diamond to scrutinize its partner factories like this? (1 mark)

     (c) Why or why not? (1 mark)

Please read the Management in Action case “Norwegian Air Shuttle Aspires to Become the Cheapest Global Airline” at the end of Chapter 4 “Global Management” available in your textbook Management: A Practical Approach 7^th edition by Kinicki, A., & Williams, B., and answer the following questions:

Assignment Question(s):

1. What are the biggest challenges Norwegian experienced in trying to expand its airline across the globe?
2. To what extent did you observe examples of ethnocentric, polycentric, or geocentric attitudes in this case? Provide examples to support your conclusions.

3. Use Table 4.4 (Given below) to identify cultural differences that are likely to arise between Norwegian employees working in Denmark and Sweden and Thailand. How might these differences affect interpersonal interactions, and what can the company do to reduce any unintended conflict from these differences?

4. What are the most important lessons to be learned about global management from this case? Discuss

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