Tag: course Work

Prior to beginning work on this assignment, read The Wall Street Journal article Samsung’s New Challenge: Rising Component Costs, and the Business Insiderarticle Samsung Introduced 10 Times as Many Phones as Apple Last Year, but Its Mobile Division Made Half as Much Revenue (Links to an external site.).

In a three- to four-page paper (not including the title and reference pages) assess how Samsung’s technological smartphone innovation accounts for the company’s sales growth of mobile devices worldwide.

In your paper, determine whether Samsung could benefit by implementing a global product line-up strategy to pursue profitability. To make the determination go to Samsung’s.com official website and locate the “Investor Relations” link to retrieve Samsung’s financial statements. Utilize the SEC filings and annual reports to summarize Samsung’s principal goods and services, market share, geographic locations where it operates, and major competitors.

Samsung is a leading smartphone vendor worldwide. In 2017, Samsung’s market share of the global smartphone market was at around 21.6% with Apple as its closest competitor in the market. As the world’s biggest smartphone maker, Samsung tries to keep profits up in its mainstay mobile phone business, but the rising costs of the components that go into its devices proves to be a challenge.

In your paper,

• Assess whether Samsung could benefit by using Activity Based Costing (ABC). Your evaluation should include
  • factor(s) that influenced your decision,
  • the ramifications of implementing ABC in the Global smartphone market, and
  • how you would structure the distribution of costs using ABC for Samsung.
• Assess whether Samsung could benefit by using a standard cost system. Your evaluation should include
  • the factor(s) that influenced your decision,
  • the ramifications of costs, quantity, and variances, and
  • the ramifications of using standard costs in the global smartphone market.
• Explain how Samsung could benefit by product pricing in terms of cost-plus concepts. This explanation should include
  • Samsung’s future plans, such as, expansion, consolidation, and downsizing, and
  • how costs concepts could be used in the decision making.

Using the Threat of Substitution force from Porter’s five forces -Discuss the characteristics of the airline industry as it pertains to this force. -Does the threat of substitution force result in higher or lower airline profits?

· Explain what civil service looked like before 1978.

· Explain what civil service looks like since the Civil Service Reform Act of 1978.

· Analyze if the Civil Service Reform Act of 1978 had any direct or indirect implications for civil service at the state or local level.

· Discuss other Federal laws that may have impacted civil service and shaped an increasingly diverse workplace.

Discuss the challenges that incident handlers face in identifying incidents when resources have been moved to a cloud environment.

Follow up your discussion with a recent article discussing a company who has begun utilizing a cloud environment and what challenges they may face.

What is overconfidence and how does it manifest itself?Harvard referencing for the sources pls ——- One important point with the individual essay (for this year) is to clearly demonstrate that you understand the different manifestations of overconfidence. To do this you might want to provide, at least, a clear definition for each manifestation, and illustrate each manifestation with one convincing personal example.—–

Select three of the following questions for your initial response. Copy and paste the questions you decide to answer in bold type. It is a good idea to select questions to which you do not know the answer or would like to understand better. Also, be bold and answer a question you have not seen a classmate answered yet.

1. Distinguish between an upstream sale of inventory and a downstream sale. Why is it important to know whether a sale is upstream or downstream?
2. How do unrealized intercompany inventory profits from a prior period affect the     computation of consolidated net income when the inventory is resold in the     current period? Is it important to know whether the sale was upstream or     downstream? Why or why not?
3. How will the elimination of unrealized intercompany inventory profits recorded    on the subsidiary’s books affect consolidated retained earnings?
4. A parent company may use on its books one of several methods of accounting   for its ownership of a subsidiary: (a) cost method, (b) modified cost method, or (c) fully adjusted equity method. How will the choice of method affect the reported balance in the investment account when there are unrealized intercompany profits on the parent’s books at the end of the period?
5. If a company sells a depreciable asset to its subsidiary at a profit on December 31, 20X3, what account balances must be eliminated or adjusted in preparing the consolidated income statement for 20X3? If the sale instead occurred on January 1, 20X3, what additional account(s) will require adjustment in preparing the consolidated income statement?
6. How are unrealized profits treated in the consolidated income statement if the intercompany sale occurred in a prior period and the transferred item is sold to a nonaffiliate in the current period?
7. When a parent company sells land to a subsidiary at more than book value, the consolidation entries at the end of the period include a debit to the gain on the sale of land. When a parent purchases the bonds of a subsidiary from a nonaffiliate at less than book value, the consolidation entries at the end of the period contain a credit to a gain on bond retirement. Why are these two situations not handled in the same manner on the consolidation worksheet?
8. When a parent company purchases a subsidiary’s bonds from a nonaffiliate for more than book value, what income statement accounts will be affected in preparing the consolidated financial statements? What will be the effect on income assigned to the controlling interest in the consolidated income statement?
9. How would the relationship between interest income recorded by a subsidiary and interest expense recorded by the parent be expected to change when comparing a direct placement of the parent’s bonds with the subsidiary to a constructive retirement in which the subsidiary purchases the bonds of the parent from a nonaffiliate?
10. A subsidiary purchased bonds of its parent company from a nonaffiliate in the preceding period and a gain on bond retirement was reported in the consolidated income statement as a result of the purchase. What effect will that event have on the amount of consolidated net income and income to the noncontrolling interest reported in the current period?

Review your assigned reading before you begin. Write a report describing the concept of integrated project management. Your report is to demonstrate that you have read, understood, thought critically about, applied to your/a work setting, and synthesized the information presented in your assigned reading (your textbook and the assigned articles).  You may use examples from your work situation if appropriate. the book used is Integrated Project Management by Bruce Barkley

Describe the differences between Return on Net Operating Assets (RNOA) and Return on Common Equity (ROCE). Include your opinion on which metric is more beneficial to financial statement analysis. Be sure to comment beyond discussing the formula for computing the two ratios.

Chapter 8 in Financial Statement Analysis

Benoit, D. (2016). Finance’s hot new metric: ROIC. Wall Street Journal.

Gallo A. (2016). A refresher on return on assets and return on equity. Harvard Business Review Digital Articles. 2-6. (To view this reading, please open the link provided and download the “PDF full text.”)

Brîndescu – Olariu, D. (2016). Profitability ratio as a tool for bankruptcy prediction. SEA: Practical Application of Science IV(11), 369-72. Retrieved from https://doaj.org/article/880a9b2edf1344b98eac34826f4e094a

Subramanyam, K. R. (2014). Financial statement analysis (11th ed.). New York, NY: McGraw Hill. ISBN13: 9780078110962