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- When the idea first occurred to her, it seemed like such a win-win situation. Now she wasn't so sure. Marge Brygay was a hardworking sales rep for Inspire Learning Corporation, a company intent on becoming the top educational software provider in five years. That newly adopted strategic goal translated into an ambitious, million-dollar sales target for each of Inspire's sales reps. At the beginning of the fiscal year, her share of the sales department's operational goal seemed entirely reasonable to Marge. She believed in Inspire's products. The company had developed innovative, highly regarded math, language, science, and social studies programs for the K— 12 market. What set the software apart was a foundation in truly cutting-edge research. Marge had seen for herself how Inspire programs could engage whole classrooms Of normally unmotivated kids; the significant rise in scores on those increasingly important standardized tests bore Out her subjective impressions. Bur now, just days before the end of the year, Marge's sales were $1,000 short of her million-dollar goal. The sale that would have put her comfortably over the top fell through due to last-minute cuts in one large school system's budget. At first, she was nearly overwhelmed with frustration, but then it occurred to her that if she contributed $1,000 to Central High, the inner-city high school in her territory probably most in need of what she had for sale, they could purchase the software and put her over the top. Her scheme would certainly benefit Central High students. Achieving her sales goal would make Inspire happy, and it wouldn't do her any harm, either professionally or financially. Making the goal would earn her a $10,000 bonus check that would come in handy when the time came to write out that first tuition check for her oldest child, who had just been accepted to a well-known, private university. Initially, it seemed like the perfect solution all the way around. The more she thought about it, however, the more it didn't quite sit well with her conscience. Time was running out. She needed to decide what to do. 1. Donate the $1,000 to Central High, and consider the $10,000 bonus a good return on your investment.CASE STUDY: MOTIVATION Ahmad is a junior Administrative and Diplomatic Officer (PTD) who is currently working at the Corporate Communication Unit, Ministry of Education. Being an Administrative and Diplomatic Officer which is considered as a premier knowledge worker in the public sector, Ahmad is energetic and enthusiastic employee looking forward to contributing to the nation’s building process. Ahmad was transferred to a few departments at different ministries before he was positioned at the Ministry of Education. As his background was in engineering, Ahmad had to go through a steep learning curve to learn new knowledge and skills as an officer at the Corporate Communication Unit. However, Ahmad was happy to serve the country in different fields. He also tried to incorporate some of his knowledge in engineering to improvise the processes and workflow in his new placement. Ahmad also has proposed to conduct studies to gain more data and information to improve the current processes…Switch Watches & Clock Fraud Case CASE REQUIREMENTS 1 One factor of the internal control environment when investigating fraud is “integrity and ethical values.” In what ways were integrity and ethical values slighted by Sheldon? Support your answer with evidence from the case study in this situation. 2 Describe the investigative techniques used by the forensic team to uncover the fraud. Evaluate the success of these techniques, and outline two additional measures that could have been undertaken. 3 The fraud at Switch is one of many major financial statement frauds that have occurred in recent years. Describe five factor that could explain why the falsifying of financial statements is occurring so frequently. 4 Apply the fraud triangle to this case. Speculate on the motivation/pressures, opportunity, and rationalization of Sheldon. 5 Evaluate and comment on the Board’s behaviour. Include in your evaluation the responsibility of the Board with regards to internal controls.
- Case STUDY ANALYSIS CREATION OF A NEW PROJECT Our Head of quality (that we will call Mr L.) suggested that the company needed to improve the planning and scheduling of the machining and tooling department. All companies that have machine production do this, and we already had someone scheduling this department (Mr M.), but we needed someone that could do it much more in detail and ahead of time. Eventually, the supervisor of the machining department(Mr S.) was elected to be the best person for this job, so the CEO of the company decided that Mr M. had to train Mr S. and explain the method he followed for the planning. Mr M. is known to be someone that likes to work the way he wants to work! In other words, he is not known for being someone that listens to other people’s opinion, so Mr S. (much younger) had some difficulty getting information out of Mr M. This problem had been planned. In fact, before this project started there had been at least two separate meetings, one together with…Case Study: Josh Breitt, Rachel Starr, and Justin Diamond started an advertising agency to serve the needs of small businesses selling in and around their metropolitan area. Breitt contributed a talent for writing scripts and wooing clients. Starr brought a wealth of media contacts, and Diamond handled art and graphic design. Their quirky ad campaigns soon attracted a stream of projects from car dealers, community banks, and small retailers. Since the agency’s first year, these clients keep the doors open while the firm wins contracts from other companies. Breitt, Starr & Diamond (BS&D) prospered by helping clients stay current, and the agency grew to meet demand, adding two administrative assistants, three salespeople, a social media expert, and a retired human resource manager, who works 10 hours per week. As the firm grew, the partners were being pulled away from their areas of expertise to answer questions from the staff and solve problems about how to coordinate work,…Case Study: Josh Breitt, Rachel Starr, and Justin Diamond started an advertising agency to serve the needs of small businesses selling in and around their metropolitan area. Breitt contributed a talent for writing scripts and wooing clients. Starr brought a wealth of media contacts, and Diamond handled art and graphic design. Their quirky ad campaigns soon attracted a stream of projects from car dealers, community banks, and small retailers. Since the agency’s first year, these clients keep the doors open while the firm wins contracts from other companies. Breitt, Starr & Diamond (BS&D) prospered by helping clients stay current, and the agency grew to meet demand, adding two administrative assistants, three salespeople, a social media expert, and a retired human resource manager, who works 10 hours per week. As the firm grew, the partners were being pulled away from their areas of expertise to answer questions from the staff and solve problems about how to coordinate work,…
- Mini Case Study Martha has been assigned a team of 10 people to help her plan a major customer appreciationevent. They have been working together for over a month now and they just haven’t really cometogether as a team. She was sure she started off well. She contacted each individual on the teamand let them know their responsibilities on the project. Each of the members gets the taskscompleted, but don’t seem concerned with the others on the team. If someone needs help, no onepitches in to assist. If a team member has a problem, no one helps him to solve that problem. Justyesterday one of the team members had an emergency and asked if someone on the team couldhave a call with the sales team so she could leave early. No one offered to help so Martha jumped in to assist. Martha had to do something. This was a bad experience for everyone frankly and somefolks already were talking about getting off the project. Plus she felt the event won’t be as good asit could if they just came together…Mini Case Study Martha has been assigned a team of 10 people to help her plan a major customer appreciationevent. They have been working together for over a month now and they just haven’t really cometogether as a team. She was sure she started off well. She contacted each individual on the teamand let them know their responsibilities on the project. Each of the members gets the taskscompleted, but don’t seem concerned with the others on the team. If someone needs help, no onepitches in to assist. If a team member has a problem, no one helps him to solve that problem. Justyesterday one of the team members had an emergency and asked if someone on the team couldhave a call with the sales team so she could leave early. No one offered to help so Martha jumped in to assist. Martha had to do something. This was a bad experience for everyone frankly and somefolks already were talking about getting off the project. Plus she felt the event won’t be as good asit could if they just came together…CASE DISCUSSION Wambui had been managing the budget department for Faida Bank. Because the work experience gained here was useful, much of the budget analysis work done in the department was performed by a group of management trainees. The trainees tended to be recent college graduates who were ambitious; they expected the budget work experience to be the pathway into the prestigious auditing department. Wambui managed under the assumption that by maintaining an open-door policy her employees would bring any problems to her attention. As a result, she remained in her office and seldom met with the trainees. Instead she would peruse the budget reports they submitted and return them to her secretary without comment. The reports often bore numerous errors which the trainees would be expected to make but which Wambui’s quick persual of the documents did not catch. The department heads throughout Faida Bank who received the erroneous reports would complain directly to the trainee who…
- CASE DISCUSSION Wambui had been managing the budget department for Faida Bank. Because the work experience gained here was useful, much of the budget analysis work done in the department was performed by a group of management trainees. The trainees tended to be recent college graduates who were ambitious; they expected the budget work experience to be the pathway into the prestigious auditing department. Wambui managed under the assumption that by maintaining an open-door policy her employees would bring any problems to her attention. As a result, she remained in her office and seldom met with the trainees. Instead she would peruse the budget reports they submitted and return them to her secretary without comment. The reports often bore numerous errors which the trainees would be expected to make but which Wambui’s quick persual of the documents did not catch. The department heads throughout Faida Bank who received the erroneous reports would complain directly to the trainee who…CASE DISCUSSION Wambui had been managing the budget department for Faida Bank. Because the work experience gained here was useful, much of the budget analysis work done in the department was performed by a group of management trainees. The trainees tended to be recent college graduates who were ambitious; they expected the budget work experience to be the pathway into the prestigious auditing department. Wambui managed under the assumption that by maintaining an open-door policy her employees would bring any problems to her attention. As a result, she remained in her office and seldom met with the trainees. Instead she would peruse the budget reports they submitted and return them to her secretary without comment. The reports often bore numerous errors which the trainees would be expected to make but which Wambui’s quick persual of the documents did not catch. The department heads throughout Faida Bank who received the erroneous reports would complain directly to the trainee who…CASE STUDY: A COMMUNICATION SERVICE COMPANY PERFORMANCE TASK Basic Media Corporation is one among the largest communication facilities operating in Metro Manila. Mr. Manolito Torres, the President, had long been convinced that effective planning in the company is absolutely essential to success. For almost twenty years, he has been trying to get the company planning program installed, without seeing much result. Although everyone in the company seemed to work hard at the job, he noticed that individual department head keeps going on his own way. Each makes decisions on problems as each comes up and prides himself doing effective job. Decisions of each departinent head do not have coordination. The officer-in-charge of regularity matters is suggesting that an increase in communication service rate be considered because the company is drifting. The Public Relations department head feels that the increase could hardly be justified because most customers feel that the company is making…