This memo is intend to present appropriate treatment of the ARO estimation problem experienced by the Lack of Information (LOI) based on the findings from interviews with all 50 of the warehouse managers and on-site visits at each of the 50 locations of its warehouses countrywide. The onsite observations search for any evidence of damages in both the on-site property like the roof, walls, floors and general conditions. The interview with the managers obtains information about the characteristics of the warehouses that are not readily observable. The information obtained is very important in the preparation of the fiscal
2. Is there evidence of disparate impact against African Americans in the decisions that were made? On what basis did you arrive at this position? Illustrate how the “80 percent rule” can be used with the data in Exhibit 3.2.1 and whether there was a violation of this rule.
The role of the follower and the quality of the relationship itself are informally negotiated between followers and their leaders over time (Gils, Quaquebeke, & Knippenberg, 2009). Based on the LMX theory, leaders build a special relationship with an inner circle, or “in-group”, of followers, who often get high levels of responsibility and access to resources. The in-group members work harder and are more committed to task objectives. They are also expected to be totally committed and loyal to their leader. Conversely, other followers fall in the “out-group" and are given low levels of choice or influence. Aggression, sarcasm and a self-centered view are qualities seen in the out-group. The quality of the LMX relationship varies and is better when the challenge of the job is extremely high or extremely low (Graen et al., 1982).
At 14:32 Haring was arrested for OWI and fleeing the scene of an accident. He was taken away for booking and a Data Master Breathalyzer test.
Leadership is the elaboration of group inspiration. One person entrusted as leader can implore the aid, and support of supporters in the accomplishment of a common mission. According to Gurdjian, Halbeisen, and Lane “Becoming a more effective leader often requires changing behavior. But although most companies recognize that this also means adjusting underlying mind-sets, too often these organizations are reluctant to address the root causes of why leaders act the way they do” (Gurdjian, Halbeisen, and Lane, 2014) However, today abundant businesses engross importance on the improvement of leaders. Some of the ultimate leaders were formerly followers, such as in instructive businesses. One aspect as leaders many have to contemplate in striving
You notice the chart of the elderly man who lives across the street from you sitting out on the counter of the nurses station. You are very concerned about him, but aren't going to be the nurse taking care of him. How should you handle this situation and why?
The FASB Codification provides guidance on how developing animals and animals available and held for sale are to be valued. Section 905-330-35-2 states that developing animals are to be valued at the lower of cost or market. Section 05-330-32-3 states that animals available and held for sale are to be valued:
The EITF lays out six factors in which if any are met, the proceeds are considered debt. The first is whether or not then transaction takes the likeness of a sale. The case could be made that because PEI is receiving a percentage of an existing drug, it is in essence a sale. The second factor deals with Pharmagen’s future involvement in the future cash flows. Obviously since Pharmagen will retain the intellectual property rights they will be actively involved in the future cash flows. Because only one of the factors needed to be met, the funding received takes on the appearance of debt and none of the other factors need be examined. Accordingly FASB says the amounts recorded as debt should be amortized under the interest method (ASC 470-10-35-3). As stated earlier this method deals with sales of future revenues which implies the completion of the drug is probable. Due to the large amount of risk associated with the industry, this probably will not be the best accounting option.
Leaders are the central figures in a team, and they are attributed to the largest share of blame or praise depending on the performance. New leaders in an organization are faced with many challenges on how to start making an impact and successfully lead the subordinates on the set mission. According to Kangas (2013), the key element for a new leader is to establish interpersonal links and relationships that are necessary for learning about the organization. The success of the leader and the organization as a team depends on the quality of interpersonal relationships that develop to help the leader in implementing their mission. Additionally, the influence of leaders over their followers is largely founded on the interpersonal relationship as members of a team (Kangas, 2013). Another major source of challenge for leaders in organizations is the implementation of changes that affect the existing relationships and roles in major operations. BBBSA demonstrates the challenges that can arise for new leaders in organizations in implementing changes and the effectiveness of the Leader-Member Exchange (LMX) theory in addressing leadership issues.
According to the leader-member exchange theory the relationship between leader and the member develops over a period of time.
Adam and Phillip had a good leader-member exchange (LMX) relationship. It appeared that Phillip had established an in-group exchange relationship with his employees, which resulted in them having similar characteristics, one of which was a dedication to customer satisfaction. The benefits of having a good LMX relationship for the follower include more interesting assignments, greater authority, and tangible rewards such as pay increases. For the leader, benefits include increased effort and initiative of followers to carry out assignments and tasks successfully (Daft, 2015, pg. 54).
The leader-member exchange theory often referred to as LMX, is a management theory which analyzes the relationship maintained between the manager or the leader and the members or subordinates within a group and organization. It further explains how this relation can either help the firm in growing or hold it back to its current position.