Your consulting organization has been hired to develop computer systems for the United Nations in the Middle East.

Create a Risk Information Sheet for at least five potential risks that should be considered. At least three of the risks you choose should be business continuity and IT disaster recovery related. As part of this, consider man-made and natural risks that might apply to this particular situation.

Please note the following:

The risk description should fully describe the risk

The probability is the likelihood that the risk will occur (i.e., low, medium, or high)

The impact is how the organization will be effected if the risk does occur (i.e., low, medium, or high)

The rationale should explain the reasons for your probability and impact assessments

The mitigation strategy should explain how each risk will be addressed

There should be one risk information sheet for each risk identified

The risk information sheets can be completed in Word, Excel^®, or PowerPoint^®

The results of your assessment for each risk should be plotted in a Risk Matrix. One axis should be probability, while the other axis should be impact. The overall risk level will be the intersection of these two factors on the matrix. The risk assessment matrix can be completed in your choice of Word, Excel^®, or PowerPoint^®.

The following is an example of a risk matrix with certain accidents allocated to appropriate cells within the matrix:

Submit the risk information sheets and risk matrix to the Assignment Files tab.

The United Colours Corporation has $20 million in Sales, and its cost of goods sold is $15 million. The average inventory balance for the company is $10 million. In order to meet the industry average of 80 days, how would the firm have to change its investment in INVENTORY?
Select one:
a. Decrease by $7.95 million
b. Decrease by $2.05 million
c. Increase by $2.05 million
d. Increase by $7.95 million

Company Overview

United Parcel Service, Inc. (UPS or 'the company') is one of the largest package delivery companies in the world. It provides various logistics services, including less-than-truckload services as well as supply chain management operations in more than 220 countries and territories. The company operates globally with major presence in North America and Europe. It is headquartered in Atlanta, Georgia.

The company reported revenues of (US Dollars) US$60,906 million for the fiscal year ended December 2016 (FY2016), an increase of 4.4% over FY2015. In FY2016, the company’s operating margin was 9%, compared to an operating margin of 13.1% in FY2015. In FY2016, the company recorded a net margin of 5.6%, compared to a net margin of 8.3% in FY2015.

Given your understanding of the company described in the handout, address the following.

a) Briefly discuss the company’s business-level strategy and describe its target market. Take care to share how the company is able to pursue this business-level strategy .

b) Briefly discuss the corporate-level strategy pursued by the company. Take care to discuss the level of diversification the company uses .

c) Identify and describe one weakness, opportunity, and threat (three in total) the company should address to achieve its desired performance goals. Take care to offer two potential strategic solutions for each item identified in part c (six in total) .

Case Incident
Unfriendly Negotiations at Friendly Tires
The United Steelworkers of America (Canada) was certified in 2013 as the bargaining
agent for service and clerical employees of Friendly Tire Stores at two Hamilton, Ontario
locations. Since that time, the union and the employer were able to negotiate two
collective agreements (an agreement covering November 2013–December 2014 and
the current four-year contract, which expires on December 31, 2018). In late 2018, USW
Local 2419 served notice to bargain with the management of Friendly Tires. Business at
the two tire outlets had been good, but management was worried about planned
commercial developments that would introduce one Canadian Tire outlet and a new
Wal-Mart full-service retail store near its outlets over the next two years.
Two initial meetings were held between union and management representatives in late
November and early December. While progress was made on several matters including
vacation scheduling, health and safety inspections, and enhanced dental plan coverage,
the parties were deadlocked on hourly pay rates, COLA adjustments, and uniform
allowances.
At the December 10 bargaining session Omar Said, human resources manager at
Friendly Tires management, advised the union that the company was not able to make
any further concessions and any agreement had to be based upon the employer’s most
recent proposals on the outstanding issues including hourly pay rates, COLA, and
uniform allowance. The union indicated that it was not willing to agree to the employer’s
terms and doubted if there was any point to further talks. The union also stated that in
view of the employer’s position it would be conducting a strike vote. The employer sent
a letter to the union executive setting out the terms of its final proposals as outlined in
the December 10 meeting. In that correspondence, Mr. Said offered to meet with the
union to conduct further talks on the unresolved matters. The union held a meeting with
its members from both stores on December 18to update them on negotiations. The
union advised employees that talks had broken off following last week’s meeting and
provided them with a summary of the union and employer positions on unresolved
issues. The union indicated that the employer’s final offer included removal of the $20
per month uniform allowance to all garage/service job classifications. USW Local 2419
president Marion Stackhouse also noted the employer cost of the living proposal of 2.0
percent over the life of the next agreement was unacceptable. She went on to say that
any pay rate increases, according to the employer, would only be considered in the
second and subsequent years of a renewed agreement; and would likely not exceed
more than $1 per hour in any of the 12 job classifications in the bargaining unit. The
letter concluded by telling the members that the union executive would be seeking a

strike vote and approval from the regional business agent for a possible strike against
the company.
On December 21, the employer-provided all Friendly Tire employees a memo that set
out the employer’s current position in contract negotiations. The memo included the
following statement:

“We want all of our staff to know what the employer has proposed to your union on the remaining
bargaining issues. This is a summary of our offer to settle the contract, which was discussed with the
union on December 10 th . You can also obtain additional information about this offer from the union.
Management is asking for deletion of the current uniform allowance, a realistic cost of living
adjustment given recent COLA trends for municipalities in this area and limited pay classification
raises that would be “back-loaded” in the term of the new collective agreement. Friendly Tires is
facing increased market competition from recognized competitors in the next few years. We do value
your contributions and efforts of our customers. Friendly Tires does wish to reward your efforts and
reflects this in some improvements in the proposed collective agreement. However, management is
being prudent in its financial forecasts to avoid any future negative consequences.”
The letter closed by telling employees that company management remained willing to
re-start talks with the Local 2149 negotiating team at any time.
After the memo was issued, Ms. Stackhouse and members of the local executive
committee received a steady series of questions from their members. Employees asked
why the memo had come from the employer when the union had not provided a written
follow-up on the December 18 special union meeting. There were also questions about
the wage increase and uniform policy. On December 27, the union sent a letter to the
employer noting the following:

“ . . . . and in the opinion of the union executive the December 21st memo to our members is seen
as an attempt to directly negotiate terms and conditions of work with Friendly Tire employees and
not with the USW Local 2149 bargaining team. Based on feedback received by the union local
executive from our members since receipt of Mr. Said’s memo it is our sincere belief that the
Friendly Tire’s management has engaged in an unfair labour practice that has caused Local 2149

members to feel intimidated and threatened. We are in consultation with our business agent and
union legal counsel concerning filing a complaint with the Labour Relations Board. . . . ..”
Upon receiving an e-mail with this attached letter from Ms. Stackhouse, Mr. Said
contacted members of the company’s management group to gather at a hastily called
meeting for the next morning to discuss this matter.
Questions
1. In your opinion, is the management team for Friendly Tires only engaged in
“hardball tactics” as discussed in this chapter? Use an example to support your
viewpoint.
2. In reviewing the excerpt from the December21 management memo to union
members, do you interpret the content of the correspondence as likely to
cause employees to feel intimidated or threatened? Explain why or why not.
Do you believe an unfair labour practice complaint by the union would be
upheld before the Labour Relations Board? Share your views with other
members in the class.

Question

Tesco is a global grocery and general merchandise retailer headquartered in Cheshunt, United Kingdom. It is the third-largest retailer in the world measured by revenues (after Wal-Mart and Carrefour) and the second-largest measured by profits Tesco House, head office in Cheshunt, Hertfordshire. (after Wal-Mart). It has stores in 14 countries across Asia, Europe and North America and is the grocery market leader in the UK (where it has a market share of around 30%), Malaysia, the Republic of Ireland and Thailand. Tesco opened its first store in Malaysia in May 2002 with the opening of its first hypermarket in Puchong, Selangor. Tesco Malaysia currently operates 49 Tesco and Tesco Extra stores.

Assume the role of a management consultant reporting to the CEO and Board of Directors at TESCO Malaysia, prepare a report based on the following questions below. In your report, address the following points:

1. Define the current strategic problems and opportunities faced by TESCO in Malaysia or in selected branches in Malaysia.

2. Analyze TESCO’s marketing and innovation strategy transformation designed to position the company on the cutting edge of consumer trends.

3. Evaluate TESCO’s strategy of developing healthy lifestyle or go green concept in Malaysia.

4. Compare and contrast the performance of TESCO with the nearest competitor of a kind in Malaysia.

5. Provide recommendations to management of TESCO on ways to improve strategically in Malaysia.

Collin Zucs, CFO of Travel United, Inc., invested some of the firm's excess cash in the common shares of what he thought were three undervalued securities. At year-end, he reviewed how the portfolio of securities had done.

Required

1. Calculate the value that would be assigned to the portfolio of securities on Travel United's balance sheet at year-end.

$Answer

2. Calculate the income statement effect of the portfolio of securities at year-end.

$Answer Answer

3. Calculate the income statement effect of the portfolio of securities at year-end assuming all securities are classified as available-for-sale.

$Answer

4. Are the company's reported earnings impacted by whether the portfolio of securities are classified as trading versus available-for-sale?

Answer

Will the company's income taxes be impacted?

Jaden Kyler is the Chief Operating Officer at United Hospital in Newark New Jersey. He is analyzing the​hospital's overhead costs but is not sure whether nursing hours or the number of patient days would be the best cost driver to use for predicting the​ hospital's overhead.

He has gathered the following information for the last six months of the most recent​ year:

Data Table:

Requirements:

1. Are the​ hospital's overhead costs​ fixed, variable, or​ mixed? Explain.

The​ hospital's overhead costs appear to be a ▼(fixed, mixed, variable cost). If it were a ▼ (fixed, mixed, variable ​cost), it would remain constant in total each month. If it were a ▼ (fixed, mixed, variable ​cost), it would remain constant on a per unit​ (of activity) basis. Both of the​ hospital's overhead cost per nursing hour and overhead cost per patient day ▼ (are fixed, vary) with volume.

2. Graph the​ hospital's overhead costs against nursing hours.

3. Graph the​ hospital's overhead costs against the number of patient days.

4. Do the data appear to be sound or do you see any potential data​ problems? Explain.

5. Use the​ high-low method to determine the​ hospital's cost equation using nursing hours as the cost driver. Predict total overhead costs if 24,500 nursing hours are predicted for the month.

6. Kyler runs a regression analysis using nursing hours as the cost driver to predict total hospital overhead costs. The Excel output from the regression analysis is as​ follows:

Regression analysis using nursing hours

SUMMARY OUTPUT​ - Nursing hours as cost driver

If 24,500 nursing hours are predicted for the​ month, what is the total predicted hospital​overhead?

7. Kyler then ran the regression analysis using number of patient days as the cost driver. The Excel output from the regression is shown​ here:

Regression analysis using number of patient days

SUMMARY OUTPUT​ - Using number of patient days as cost driver

If 3,650 patient days are predicted for the​ month, what is the total predicted hospital​overhead?

8. Which regression analysis​ (using nursing hours or using number of patient days as the cost​driver) produces the best cost​ equation? Explain your answer.

Eastern vs. Western States’ Spending on K-12 Education in 2014

Using the data below, compare how much the states East of the Mississippi spend on their K-12 students with how much states West of the Mississippi spend on their K-12 students. Make sure to create a numerical display (make a picture!), describe each distribution (in terms of shape, center and spread) and answer the question: who spends more?

Data in Desmos (Links to an external site.).

If you would like the data in a Google sheet, click here to find it. (Links to an external site.)

Data based on US Census Bureau. Source: http://www.governing.com/gov-data/education-data/state-education-spending-per-pupil-data.html (Links to an external site.)

(Links to an external site.) (Links to an external site.)

Think It Through:

(1) Develop a thesis statement: You can complete the statement below or develop one of your own. You can also change your thesis statement later if your observations about the data warrant it.

Example: The Eastern States spend more on K-12 students than the Western States.

(2) Make observations about shape, center, spread and outliers (if there are any).

(3) Write the analysis:

Write one or more paragraphs that use your observations to support the thesis.

A small business owner visits her bank to ask for a loan. The owner states that she can repay a loan at $900 per month for the next two years and then $1,800 per month for three years after that. If the bank is charging customers 8.5 percent APR, how much would it be willing to lend the business owner? (Round your answer to two decimal places.)

A small business owner visits her bank to ask for a loan. The owner states that she can repay a loan at $900 per month for the next two years and then $1,800 per month for three years after that. If the bank is charging customers 8.5 percent APR, how much would it be willing to lend the business owner? (Round your answer to two decimal places.)