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Holmes Corporation manufactures electronic components for use in many consumer products. Their raw materials are purchased literally from all over the world. Depending on the country involved, purchase terms vary widely. Some suppliers, for example, require full prepayment, while others are content to receive payment within six months of receipt of the goods. Because of this situation, Holmes never closes its books until at least ten days after month end. In this way, it can sort out ownership of goods in transit, and document which goods were received by month end, and which were not. Manya Andre, a new accountant, was asked to record about $70,000 in inventory as having been received before month end. She argued that the shipping documents clearly showed that the goods were actually received on the 8th of the current month. Her boss, busy with month-end reports, curtly tells Ann to check the shipping terms. She did so, and found the notation “FOB shipper’s dock” on the document. She hadn’t seen that particular notation before, but she reasoned that if the selling company considered it shipped when it reached their dock, Holmes should consider it received when it reached Holmes’s dock. She did not record the purchase until after month end.  To receive full credit, answer both:

• Why are accountants concerned with the timing in the recording of purchases?
• Was there a violation of ethical standards here? Explain.

Imagine you work for a successful company and have been asked to be a guest speaker for an entry-level organizational behavior course at a local college. The goal of this presentation is to help the college students gain a basic understanding of organizational behavior and be able to speak to its importance in an organization.

Create a handout, such as a chart or a fact sheet, you can hand out to students during your presentation in which you:

• Define organizational behavior.
• Describe how different components of organizational behavior are used within an organization.
• Identify how the use of organizational behavior can lead to the success and failure of an organization.

Moyer Instruments is a rapidly growing manufacturer of medical devices. As a result of its growth, the company’s management recently modified several of its procedures and practices to improve internal control. Some employees are upset with the changes. They have complained that all these changes just show that the company no longer trusts them. Required: “Internal controls exist because most people can’t be trusted.” Is this true? Explain.

Organizations are increasingly concerned with sustainability and corporate social responsibility – whether for business, legal, or values-based reasons. The HR function is uniquely positioned to assist in both developing and implementing a sustainability strategy.

Go to The Guardian’s Corporate Social Responsibility (Links to an external site.)page and select a video or article from the list provided. If possible, avoid selecting videos or articles already chosen and discussed by classmates. After viewing the video or reading the article you have selected, provide a summary of it and a response to the following discussion prompts:

• Explain how the organization in the video or article demonstrates corporate social responsibility.
• Explain HR’s role in formulating corporate values and developing an overall business sustainability strategy.
• Identify examples of sustainable HR practices that support a culture of corporate social responsibility.

Seaver Books, a small book publishing company, wrote off the debt of The Learning Center, and the Academy of Basic Education, both small private schools, after it determined that the schools were facing serious financial difficulty. No notice of the action was sent to the schools; Seaver Books simply stopped sending bills. Nearly a year later, The Learning Center was given a large endowment and a government grant. The resulting publicity brought the school to the attention of Seaver Books, which immediately reinstated the account, and sent a new bill to the school, including interest for the entire time the debt was outstanding. No further action was taken regarding the Academy of Basic Education, which was still operational. Did Seaver Books act ethically in reinstating the debt of one client, and not the other? Explain.

Explain how to follow up after accepting a job offer.

Hannah Company maintains two separate accounts payable computer systems. One is known to all the users, and is used to process payments to vendors. Employees enter the vendor code, or the name and address of new vendors, the amount, the account, and so on. The other system is a secret one. It is used to cross-check the vendors against an approved vendor list. If a vendor is not listed as approved, the payment process is halted. Internal audit employees seek to verify the existence of a bona fide claim by the vendor. All inquiries are made at the top management level, and very discreetly. No one but top management, the internal audit staff, and the Board of Directors of the company is even aware of the second system. Is it ethical for a company to have a secret system like the one described? Explain.

Explain what follow-ups entail and why it is so important.

1. How has healthcare strategic management evolved in America? Examine the progress of strategic management over time leading up to today’s healthcare strategic planning process.
2. Strategic management exists at all levels of the healthcare organization. Explain how strategic thinking maps apply to the different levels of strategy within a healthcare organization.