SEC-10K Research Paper Example | Topics and Well Written Essays - 1000 words

SEC-10K - Research Paper Example It competes with the best fashion and luxury retailers-Saks Fifth Avenue, Bloomingdales and Lord & Taylor. Fiscal Year The company fiscal year comprises 52/53 weeks. The year ends on the Saturday closest to 31st January. The fiscal year 2012 ended on 2nd February 2013 which was a 53 week year. (Nordstrom 10-K filing report, 2013) Financial Statements The consolidated financial statements of the company include the statement of earnings which shows the revenues and expenses incurred as well as the profits made the company; balance sheet which shows the financial position of the company on a specific date; statement of shareholders’ equity which shows the changes in the equity of the company over the year; and statement of cash flows which shows the inflow and outflow of cash during the year. (Nordstrom 10-K filing report, 2013) Sales Nordstrom Inc registered a strong sales growth of 9.6% on YOY basis in 2012. The company’s performance continued to impress the investors w hen the combined online and store sales per square foot reached $470 in 2012. However, the company saw its cost of goods sold increasing by 12.7% which reduced the company gross margins and signified inefficiencies in the system. The gross margin fell from 37.2% in 2011 to 26.8% in 2012. Nonetheless, the fall in margin was insignificant. The absolute amount of gross profit increased 10.9% due to an increase in the overall sales of the company. (Nordstrom 10-K filing report, 2013) The strong sales growth was tied to the strong Loyalty Program which rewards the repeat customers as well as enhanced consumer service. The company saw an increase in almost in all categories including handbags, clothing and cosmetics. The second half of 2012 saw a significant improvement in sales owing to an increase in sales of women’s apparel. Overall, the women contributed towards 44% of the total sales of the company. (Nordstrom 10-K filing report, 2013) Inventory Nordstrom values its inventory according to lower the cost or market value principle following the retail inventory method. According to this method, the inventory is valued using the pre-calculated cost to retail ratio and the value of ending inventory. In retail industry, reserves for obsolescence are also created based on the consumer demand, inventory trends as well as the changing environment (Nordstrom 10-K filing report, 2013) As leading fashion retail, Nordstrom lays a stress on inventory management to improve its margins; too much inventory increases costs and reduces the margins whereas too less inventory leads to shortages and dissatisfies customers and a negative effect on revenue. Therefore, inventory management plays a pivotal role in the operations at Nordstrom Inc. (Nordstrom 10-K filing report, 2013) The Company has been investing in increased shelf space and racks in 2012 which has led to an increase in inventory by 18.5%. Further insights into the company show that the inventory turnover reduce d from 5.56 to 5.37 in 2012 which signaled that the inventory remained on the shelves for 67 days in 2012 as compared to 65 days in 2011. Due to this reduced turnover, the company had more ending inventory per square foot in 2012 equivalent to $53.8 as compared $46.4 in 2011. (Nordstrom 10-K filing report, 2013) Accounts Receivable The management of account receivable measures the efficiency of the company’s operations and management team. The days’ sales outstanding of the company declined to 65 days in 2012 from 70 days in 2011 despite an increase in the receivables

Research Paper Topics For Intermediate Accounting

Research Paper Topics For Intermediate AccountingThere are several key areas of research paper topics for intermediate accounting. However, most people do not realize how important these subjects are to those working in the business world. Research papers should provide individuals with information about these key topics and the skills needed to handle them.Research paper topics for intermediate accounting should provide students with the information necessary to become a knowledgeable manager. If an individual knows that they need to obtain additional training, it is also important that they know the basics. It is essential to know that just because they are working with business partners, that does not mean that they should attempt to operate as a general manager. Some individuals may prefer to work as a business manager, while others may want to become a financial analyst or a bookkeeper.Since these classes are taken in the real world, students have the ability to apply what they learn. Many students will take advanced accounting classes in order to obtain certifications in their chosen field. Although this may be beneficial to some individuals, other individuals do not want to take a certification course. They would rather continue their education through the coursework that was completed.In order to learn these courses, individuals must obtain the information through study through the real world. The real world is what the actual class work consists of. Some individuals may also get a professor to help them out by either checking their books and making sure that they are exactly what they say they are, or by having a professor to review their syllabus so that they can get it to be as close to the original syllabus as possible.Many individuals find that they need to get enough information to prepare themselves for the research paper topics for intermediate accounting. For instance, they may need to prepare themselves for any problems that may arise. This co uld include questions regarding tax issues, payroll issues, and information concerning the legal system. The research paper topics for intermediate accounting should not only provide a clear understanding of what the classes are all about, but also the capability to become familiar with other related issues.It is also helpful for future employers to have access to applicants that have completed these classes. As a potential employer, it is beneficial to be able to know who has the required knowledge of the topics and this includes information about the real world. This knowledge can be used to determine whether or not an individual has the proper background to become successful in their position.Research paper topics for intermediate accounting should not only provide a solid foundation for those working in the business world but also should provide those seeking jobs with a well-rounded education. The research paper topics for intermediate accounting should prepare those seeking a career as an accountant for the real world and to give them the information that they need to become successful.

Find Research Papers Available For Downloading - Easily

Find Research Papers Available For Downloading - EasilyIf you are just about to register for an online degree, you might be wondering if it is really possible to get the research papers available for downloading, regardless of the type of program you will choose. This can be a quite common question. The truth is that you can find a lot of research papers available for downloading, and some are free. Finding a simple way to get your papers is actually easier than you might have initially thought.An online degree is a good program to get, and finding a good program can be a bit of a problem. Some online schools make it harder for you to do research papers by claiming that you cannot find a good quality research paper on the Internet. This is actually not true, as it is a problem that is easily solved.The first thing you will want to look at when deciding whether or not to register for an online course is the course description. The course description should give you a clear idea of wha t type of program you will be taking. If the school seems like a scam, there will be no way for you to find out if the program is legitimate.The proper way to look for research papers online is to search for different papers that will help you learn more about the field. For example, if you are interested in a marketing course, look for a paper that discusses the basics of marketing. Once you have found the papers you want, download them.Research papers are usually easy to find. You can get them from the official web sites for the school, or you can also find them from other sources, such as the research papers available for downloading, which will give you access to different types of papers. It is always a good idea to use the research papers available for downloading, as there are tons of them available.You will find that when you register for an online degree program, you will be able to download research papers. It is not difficult to find them on a regular basis, as it is quit e easy to access the research papers available for downloading.You can find the papers you want by using the internet. There are a lot of research papers available for downloading, and they are not hard to find. You just need to know where to look for them.

Business Process Modeling Approaches Article Example | Topics and Well Written Essays - 500 words

Business Process Modeling Approaches - Article Example Paul Harmon comes in to provide much simpler, quicker, less expensive yet equally beneficial ways of improving the performance of one’s business. Paul picks up from Rummler and Brache who introduced a very straight forward modeling approach (Harmon, 2003). They named this approach Process Mapping. The Process Mapping model was further developed to form the Unified Language Modeling and later into the Business Process Modeling Notation. Paul argues that these models involve the use of extra work and he tries to simplify them while at the same time ensuring that the end results will be equally worth it. He starts by saying that any business that wants to carry out a business process modeling needs to identify its current position, reasons for the remodeling as well as what it wants to achieve at the end of the process. In his book Business Process Change, Paul picks up on the Unified Modeling Language to describe and uses it to describe various business processes that may need remodeling if a business is to improve its efficiency. Here, Paul identifies different levels of business process from external processes, top-level processes down to the junior-level processes where roles have been assigned to various junior officers in the company. He says that it is important for every business level to be remodeled if the company wants the best results from the whole business modeling process (Harmon, 2003). Paul Harmon brings out various business modeling diagrams that are essential for a business to have. He introduces that ‘is diagrams’ which reflect the company’s current position, the ‘could diagrams’ which indicate the company’s targets and that ‘should diagrams’ which are a must attain target for the company. He recognizes the need for a business to integrate human activities and information technology (IT) activities in the modeling process for best results. According to Paul, any efficient

The 5-Minute Rule for Writing a College Essay on a Chronic Illness

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Topics English Research Paper Can Be Fun for Everyone

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Critical Thinking Case Study Essay Example for Free

Critical Thinking Case Study Essay Describe all assumptions you see in any documents. Kelly Thomas Senior Engineer, Product Development1. Assumed AcuScans customers would not be happy with just anything developed and launched. 2. Assumed Pat did not have any technology experience previous job in the cereal industry. 3. Assumed Pat was talking to the programmers without Kellys knowledge or consent. 4. Assumed Pat wanted to continue arguing on email. Pat Lambert Director of Marketing1. Assumed the customer would be happy with anything launched on the market from AcuScan2. Assumed programmers could work in the new launch. 3. Assumed a new product launch would be simple to achieve. 4. Assumed that Kelly Thomas would go along with her regarding the Operation Optimize5. Assumed that the Operation Optimize could be launched in 6-months6. Assumed that meeting with Kelly Thomas in person would rectify the situation. Cliff OConnor CEO1. Assumed Pats work ethic and experience in previous job will automatically benefit the firm and reach AcuScans target market. 2. Assumed the staff would not have any communication or personnel issues. 3. Assumed there would be a budget crisis. Chris Martinas VP, Product Development1. Assumed that it would not take much time to produce and launch a new product. 2. The potential return for first year would outlay with substantial ROI. THE CONFLICT2) Explain the arguments made by each of these people. Kelly Thomas argued that the new product features could not be developed just like that and was detailed with planning, testing and quality control and could long make the features completely work by August. Kelly also stated that since the layoff two years ago, and 25% fewer programmers, they do not have the time or manpower for the product successfully to launch in time. Pat Lambert argued that Retail is the answer instead of airports and store security for the new iScanner product to enable retailers to identify incoming customers, with several high-tech features can be developed as a prototype by August and at one point Kelly admitted to it not being a problem to make the iScanner market-ready in time. Chris Martinas argued that Secur-A was, AcuScans competition was working on a new product so AcuScan needs to expand into a different market and launch a new product by early 2004 or Secur-A would be on the top of the market. Cliff OConnor argued that even though AcuScan was facing budget dilemmas they can find a way to launch the new iScanner. 3) Evaluate each argument. a. Kelly Thomas Kellys argument was logical mostly due to the fact he used the numbers and man hours from the first iScanner launch and he did not want to jeporize his and AcuScans reputation by throwing together a flimsy product launch. b. Pat Lambert Pats idea on launching a new product in a new market was a positive one, in fact, a great marketing strategy to be the first company on the market with a new product to get ahead of competition. c. Chris Martinas Chris does realize that to gain and maintain their  targeted market, a budget deficit would need to be put in action because he believes it is important to have a product launch in a new market. d. Cliff OConnor Although Cliffs argument deems logical, it becomes unbeknownst there are major budgetary issues with AcuScan and to launch the iScanner correctly, there are many other decisions that need to be involved, this may include more lay-offs. Cliff is basing the fact that this new launch in a new market will take minimal cost in time and money because AcuScan has done it in the past. 4) Describe specific fallacious arguments, and identify the people who hold them. Pat had a fallacious argument by stating that since other staff members had been with the company longer than Pat, they had a great deal invested in the company and knew what they had to accomplish in order to get a new product off and running. Chris made a fallacious argument about the company being on top again if the company developed a new product. But the since it is unknown, there is no evidence or research at this point the company cannot be certain of this fact. II: CONCLUSIONS1. Describe all problems in this situation. 2. For each problem, describe the data, arguments, and reasoning that contribute to each problem. AcuScan was faced with many problems trying to produce and launch their new iScanner. One main issue was the fact of AcuScan was planning to develop a new product when the company was already facing budgeting issues. Another problem was the staff at AcuScan not meeting face-to-face; instead they relied mainly on email to correspond with one another. Brainstorming, marketing product launches, and budgeting meetings could have benefited the staff and issues could have been handled different and resolved. Cliff, the  CEO should have taken initiative and interjected about the major communication issue the staff was having with one another. Use your reasoning to complete the worksheet below. 3. What is the underlying problem that is the base cause of the conflict within the company?The underlying problem that caused the majority of the issues at AcuScan was the lack of communication between department staff members which resulted in fallacious emails, snide, unnecessary comments which led to lack of production. 4. Alternative solutions. Due to the budgetary issues that were upon AcuScan, instead of a complicated new product launch, expanding the iScanner into industries such as hospitals, colleges and even government offices instead of expanding the new iScanner into the retail environment where the complicated launch requires many additional features is a possible solution, while keeping the idea for the retail industry on the shelf for future product launches. 6. Which solution will you recommend to the CEO? Why? Since both solutions are important, I would mention both to the CEO. Since communication is the backbone of an organization, I would bring up that issue first. Part II: Executive Summary1. Purpose and ScopeThe purpose of this summary is to analyze the issues on launching the new iScanner from AcuScan and rectify any facts pertaining to the potential launch. The scope includes various communications between colleagues and issues that resulted from that dialog. In conclusion the problems will be stated, solutions formulated and recommended results to rectify these problems will be discussed. 2. Summary of the SituationThe conflict between several key persons at AcuScan is hindering the growth of the firm and is causing havoc in receiving positive results for this potential new product launch. Secur-A, AcuScans, main competitor is only 4 months from launching their new product so it is believed to be absolutely essential to the survival of AcuScan to  beat them to market with a successful product as well. 3. Key PointsPat Lambert the new director of Marketing, and Kelly Thomas chief of the software development team, cannot agree on the length of time and the number of programming hours it will take to bring the new product to market. Kelly states that even with current staffing levels, they do not have the time or manpower to launch a new product the correct way. Pats states that a prototype can be built within the timeframe and budget however, neither Pat nor Kelly can compromise. Chris Martinas VP of Product Development believes that Pat and Kelly can work out their differences together. Chris does not quite understand the magnitude of programming involved with this launch though. ConclusionsAs a result of fallacious emails to one another regarding the new product launch for Pat Lambert and Kelly Thomas both feel alienated and find it hard to compromise on the new iScanner Retail Project. The fallacious emails between Kelly and Pat are regarding their disagreement about the capabilities of the software design team and the man-power to create programming for all the features in the new iScanner. Pat is not quite experienced in dealing with software programmers, their processes and requirements. Pat and Kellys emails result in emotional and defensive and inability to listen to each other and cooperate on the new iScanner launch so it does not happen. Conclusion and RecommendationsIn many cases, conflict in the workplace just seems to be a fact of life. Many have seen situations where different people with different goals and needs have come into conflict. And we have all seen the often-intense personal animosity that can result. The fact that conflict exists, however, is not necessarily a bad thing: As long as it is resolved effectively, it can lead to personal and professional growth. In many cases, effective conflict resolution skills can make the difference between positive and negative outcomes. The good news is that by resolving conflict successfully, you can solve many of the problems that it has brought to the surface, in addition to getting benefits that you might not at first expect:My recommendation would be to get Pat, Kelly, Chris and Cliff into a room for a face-to-face meeting. The point of this is to increase the understanding which is needed to resolve conflict and it expands peoples awareness of the situation, giving them an insight into how they can achieve their own goals without undermining those of other people. Additionally, if is resolved effectively, team members can develop stronger mutual respect, and a renewed faith in their ability to work together; and after allowing a brief period of venting, the meeting can be called to order. At this point I would recommend that all emotion be excluded from the communication process, so that the first of many beneficial and productive brainstorming sessions can begin. Another thing I would recommend is to re-vamp the iScanner launch so the product launch is conducive to the budget and to better fit the companys abilities. For instance, instead of launching a complicated product, possibly expand the current iScanner into other industries such as hospitals, colleges and the government, while adding possibly one or two features. The iScanner retinal scanner will perform the same functions as its current version with possibly one or two new features to keep within the companys budget. Keeping the expansion of the Retail iScanner idea on the backburner to launch in a year or two but after Secur-A launches their product. Reference Apollo Group (2003). UOP Assessment. Retrieved 4/19/08, from https://mycampus.phoenix.edu