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Earned Value Management
The earned value management (EVM) is a project management tool that is utilized in measuring the performance of a project ...
Earned Value Management
The earned value management (EVM) is a project management tool that is utilized in measuring the performance of a project and its progress. This ...
BUS 4993 Strayer University Week 2 Amazon Market Strategies Discussion Question
Week 2 Discussion Respond to the following:Can any firm beat Amazon in the marketplace? If not, why not? If so, how can th ...
BUS 4993 Strayer University Week 2 Amazon Market Strategies Discussion Question
Week 2 Discussion Respond to the following:Can any firm beat Amazon in the marketplace? If not, why not? If so, how can they best do so? How formidable a competitor is Google for Amazon? Please explain.What are Amazon's major strengths? Does it have any weaknesses? Please explain. Is Jet.com a potential concern for Amazon? Why or why not?Given the importance of understanding the external environment, why do some firms fail to do so? Provide examples of firms that did not understand their external environment.What were the implications of the firm's failure to understand that environment?Be sure to respond to at least two of your classmates' posts.Below is a peer's discussion post in which I'll have to provide a response too. Damaar Green RE: Week 2 DiscussionCan any firm beat Amazon in the marketplace? If not, why not? If so, how can they best do so? How formidable a competitor is Google for Amazon? Please explain. What are Amazon's major strengths? Does it have any weaknesses? Please explain. Is Jet.com a potential concern for Amazon? Why or why not?When it comes to dominance in the marketplace, Amazon is unbeatable. Amazon is beating all competitors, even those that are formidable such as Google and Walmart. There was a time when Amazon was considered the Walmart of the internet. Over the years, Amazon has been able to achieve remarkable gains by providing high quality and services to its consumers and diversifying the products it sells. Amazon's revenue grew from 71.3% over 2016 to 2018 to $233 billion and shows an expected increase by 50% to nearly $350 billion by the year 2020, according to forbes.com. Amazon's strengths are its competitive edge on cost leadership, differentiation, and its focus on growth. Every company has its weaknesses, and Amazon is not immune to having them. Amazon lacks an imitable business model, limited penetration in developing markets, and a brick-and-mortar presence. Jet.com was founded by Marc Lore, who also founded a company called Diaper.com, which was a competitor of Amazon. I would consider Jet.com a concern to Amazon because they are targeting the same consumer demographic and offer guaranteed lower prices for their services.Given the importance of understanding the external environment, why do some firms fail to do so? Provide examples of firms that did not understand their external environment. What were the implications of the firm's failure to understand that environment?A firm needs to study and understand the external environment for several reason. Understanding the external environment, companies can develop the skills to identify the opportunities and risk that exist. The external environment influences a company’s competitiveness to earn above-average returns. To successfully deal with uncertainty and to achieve strategic competitiveness and thrive, firms must be aware of and fully understand the different segments of the external environment. One way for firms to understand the external environment is to acquire information about their competitors, customers, and stakeholders. With this new information, firms can build new core competencies and create a barrier from threats they may perceive.Toys R Us is an example of a firm that failed to understand its external environment. Toys r Us didn’t follow market trends and study its consumers. When companies like Walmart and Amazon became dominant forces, Walmart being the one-stop brick-and-mortar and Amazon dominating online shopping toys r us fell behind. The company failed because of a lack of innovation in its business model, failure to incorporate technology or adapt to its changing consumer.
LOG 430 Grantham University Process and Order Fulfillment Amazon Paper
Process and Order FulfillmentComplete a process and order fulfillment paper using either a personal experience or select a ...
LOG 430 Grantham University Process and Order Fulfillment Amazon Paper
Process and Order FulfillmentComplete a process and order fulfillment paper using either a personal experience or select a fortune 500 company (i.e. Amazon, Google, or Coca Cola) to discuss their purchasing, production, and logistics processes.
The requirements below must be met for your paper to be accepted and graded:Write between 750 – 1,250 words (approximately 3 – 5 pages) using Microsoft Word in APA style, see example below.Use font size 12 and 1” margins.Include cover page and reference page.At least 80% of your paper must be original content/writing.No more than 20% of your content/information may come from references.Use at least three references from outside the course material, one reference must be from EBSCOhost. Text book, lectures, and other materials in the course may be used, but are not counted toward the three reference requirement.Cite all reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) in the paper and list on a reference page in APA style.References must come from sources such as, scholarly journals found in EBSCOhost, CNN, online newspapers such as, The Wall Street Journal, government websites, etc. Sources such as, Wikis, Yahoo Answers, eHow, blogs, etc. are not acceptable for academic writing. LECTURE:DoD Fulfillment ConsiderationsEnd-customer satisfaction is predicated upon establishing an effective and efficient fulfillment process to meet company strategic and SCM goals. This lecture relates the general steps used by the Department of Defense (DoD) in supporting material fulfillment demands and requirements in support of the warfighter. Overarching order fulfillment categories examined include the supply chain design, order fulfillment and the associated tenets, as well as fulfillment strategies.Supply Chain DesignOrder fulfillment predecessors are developed based upon the supply chain design and business models executed. The supply chain is constantly evolving based on the product or service life cycle, while balancing the Key Performance Parameters (KPPs) and Key System Attributes (KSAs), making a product appealing or desirable to the consumer. As a logistics and supply manager, you will find multiple systems or product lines furnished at different stages of the life cycle. The product life cycle includes the introduction, growth, maturity, and decline phases as illustrated in figure one below.The introduction or embryonic period is derived based on innovative new ideas or incremental changes. This is the most critical period in the life cycle as the product quality and pricing significantly affect long-term promotion and distribution results. SCM personnel work very closely with marketing to align with the marketing mix, which is the product, price, place, and promotion. For example, HTC, Samsung, and Apple smart phones reflect incremental modernization developments over an annual period due to intense pressure on growth and maturity phases shortening the life cycle. In contrast, the Boeing B-52 Stratofortress has been operational since 1948, and includes minor incremental changes based on a solid design with an innate ability to integrate newer technologies to continue performing the military mission.Business models further propagate supply chain actions to fulfill multiple strategic goals and objectives. There are four primary business models to consider including Business-to-Business (B2B), Business-to-Customer (B2C), Peer-to-Peer (P2P), and Customer-to-Business (C2B). A good supply chain program normally incorporates multiple business models to determine what the competition is doing, strengths and weaknesses, integrated distribution channels with partners or alliances, and gaining feedback from customers to maximize product or service supportability. Lastly, each of the business models employed encompass a product reliability curve and associated failure rates, while comparing organic (internal) production versus outsourcing aligned with ownership short and long-term goals, organization core advantages to outpace competitors, and quantitative results associated with the life cycle support schedules.Order FulfillmentOrder fulfillment definitions differ based on the business model and tailored supportability requirements to meet organizational goals. Common order fulfillment elements consists of purchase and receiving, inventory management, transportation management, and order processing, as well as returns processing. Each element or Area of Responsibility (AOR) sponsors an incredible amount of planning and organizing to implement an effective fulfillment process. Fawcett, Ellram, and Ogden denote the functional components of the physical supply chain flow which aligns with the Supply-Chain Operation Reference (SCOR), which is the most common template used across the world.Each element associated with the order fulfillment process correlates to the SCOR framework to meet push and pull demand requirements.ReceivingDespite the organic or outsourcing methodologies, receiving inventory from manufacturers or suppliers is the first step in distributing products to consumers. Common steps include counting items, inspecting inventory, and using warehousing management software to assist in accounting for Stock Keeping Units (SKUs). An essential function includes the process mapping and training of employees as invoices must be paid, materials accounted for, and databases reconciled to reflect the hundreds to thousands of products received daily. An example process flow I created is depicted below to illustrate the intricacies of receiving IT hardware assets associated with the OCONUS Navy Enterprise Network (ONE-NET).It is not essential to understand every step, but to comprehend the stakeholder dependencies and correlations required to ensure accurate receipt of materials to fulfill customer demand needs. The ONE-NET receiving process example accounts for 127 full inventory turnover cycles per annum valued at $1.2 billion.Packaging, Handling, Storage, and Transportation (PHS&T)Behind material management and fulfillment operations are procedures that ensure support items are properly preserved, appropriately packaged, marked, stored and handled, as well as transported for short and long-term requirements. Based on seasonal or environmental differences (humid versus dry climate) tailoring the preservation, packaging, and storage requirements is based on support item type and category classification. Part and shipping configurations play a key role in determining the transportation mode and networks available. Intermodal transportation considerations include air, rail, ship, motor, and pipeline to include unique differences when considering international requirements. Key considerations for PHS&T include:Design, item configuration, hazardous and sensitive materialsSecurityProcedures to meeting special handling needsSpares or repair partsTechnologies and methods to optimize processesEnvironmental concerns and legal requirementsInventory planning must integrate optimized fulfillment software as the packing station conducts quality control checks, scans items, and packing slips prior to sealing the box. There are a variety of inventory methods and technologies, such as Radio Frequency (RFID), hand-scanners, or simple hand and eye validation for smaller inventory counts. Lastly, packaging plays an essential role with consumers as the product and promotional activities correlate to appeal and desire, followed by consumer buying behaviors.Order ProcessingAs e-business platforms have evolved, online work requests, new orders, and maintenance are most often scheduled through an e-order. The fulfillment software associated with the consumers cart allows orders to be automatically received and processed. Several processing methodologies exists as some companies, such as Amazon, Wal-Mart, or Target use robotics to pull the item from storage and process the specific order from the shipping line. The military uses intermediate process applications with a warehouse locator system, in which items are identified, pulled, and personally packaged upon being inspected. Despite the methodology employed, proper packaging and shipping considerations to meet the customer needs are essential during the order process.For every military system, component, and Lowest Replaceable Unit (LRU) an Approved Products List (APL) is created to account for material baselines within inventory and financial databases. The APL is a result of configuration management controls upon approving or modifying engineering plans. The process enhances the logistics and supply chain manager’s ability to track products, account for obsolescence, and maintain purchasing accuracy. The APL exhibited above reflects a New Mexico APL; however, demonstrates the same purpose of DoD and corporate APLs. The unique cataloging differences include nomenclature, model, and part numbers.Returns ProcessingHandling defective products may be related to a number of categories related to poor manufacturing, use of inventory degradation as all corporate policies and procedures do not equally sustain on-the-shelf materials. Quality control and inspection functions are an inherent responsibility of logistics and supply members when managing contracts between suppliers. While Total Quality Management (TQM) seeks zero defects, three defects per million is an allowable margin of error. Inventory degradation can include uncharged batteries, chemical byproducts leaking, or a lack of special packaging instructions to support specialty and fragile items.Each organizational SCM activity holds the responsibility to measure failures and continuously improve the product baseline by taking corrective action. The FRACAS flow chart illustrated above represents reliability and maintainability data collected through testing measures. Failures are tracked to account for the Mean Time Before Failure (MTBF) and Mean Time to Repair (MTTR). These metrics feed product configuration changes. For example, working in a program several years ago I found that server racks did not contain slide rails on several naval ships forcing three sailors versus one to complete the installation and removal of servers, routers, and Uninterruptible Power Supplies (UPSs). Because of cost burdens and program delays the program manager accepted the risk and installed new cyber systems on 18 ships prior to the forced correction of the issue. The corrective action included a cost of over $10 million versus the original $1 million accompanied by a one-month installation delay. Secondly, the loss of productivity among sailors serving on the 18 ships was estimated at over 4,374 hours in conducting unneeded maintenance efforts.Fulfillment StrategiesThe order fulfillment process is a delicate balancing act between managing the organization’s strategic goals and ensuring the most optimized process for quality products delivered to consumers. Distinguishing the order fulfillment process is predicated upon a strong supply chain foundation that enhances the organizational business model, product life cycle, and marketing mix. The order fulfillment process is an integrated chain that embodies the receiving, PHS&T, order processing, and return activities. Each variable is crucial and must be carefully weighed in employing a successful SCM program.ReferencesFawcett, S., Ellram, M. L., & Ogden, J. A. (2007). Supply chain management: from vision to implementation. Upper saddle River, New Jersey: Pearson Education, Inc.MTain Inc. (2010). Failure reporting and corrective action system. Retrieved from http://www.mtain.com/relia/relfracas.htmNew Mexico Department of Transportation. (2015). NMDOT approved products list (apl). Retrieved from http://dot.state.nm.us/content/dam/nmdot/APL/APL.p...QuickMBA. (2010). The product life cycle. Retrieved from http://www.quickmba.com/marketing/product/lifecycl...
ACT 520 Colorado State University Global Campus Tax Inversion Portfolio Project
Options #1: Case Study: Transocean and the History of Tax
Inversions
Read the attached case study (Links to an external si ...
ACT 520 Colorado State University Global Campus Tax Inversion Portfolio Project
Options #1: Case Study: Transocean and the History of Tax
Inversions
Read the attached case study (Links to an external site.) and then answer the following requirements:
Tax inversions have occurred infrequently over the past 30 years. Describe a tax inversion and the factors that impact a company’s decision to complete a tax inversion.
The earliest inversions were usually in tax haven countries. The companies subsequently relocated their headquarters to Europe. Why did these companies decide to move headquarters to European countries?
Most recent inversions either meet a substantial activity test or are accomplished through mergers. What companies are the most likely targets for these types of inversions?
A primary benefit of an inversion is avoiding U.S. tax on foreign-source income. How do multinational companies also use inversions to reduce U.S. tax on U.S.-source income?
Using the information in Table 2, calculate Transocean’s effective tax rate for each of the four years (1998, 2000, 2009, 2015). Estimate the dollar amount of the annual reduction in taxes for the initial move to the Grand Cayman Islands.
The Congressional Budget Office (2017) (Links to an external site.) reports that 60 inversion transactions have occurred. The CBO estimates that the average annual reduction in U.S. tax expense for these companies is $65 million. What is the amount of total annual revenue loss to the U.S. government? What is the amount of total annual revenue loss to the U.S. government as a percentage of total corporate taxes (search for the total corporate taxes in the CBO report or other online source)?
The U.S. recently reduced the top statutory corporate tax rate from 35 percent to 21 percent. In addition, the U.S. changed from a global to a territorial tax system for multinational corporations. Evaluate the likely effects of these tax law changes on inversion activities.
Should companies be allowed to enter into inversions? Consider the perspective of shareholders and the U.S. Treasury in developing your response. Do you believe the changes in U.S. tax law to lower corporate taxes will eliminate inversion activity permanently?
Reference:
Albring, S. M., Elder, R. J., Franklin, M. A. (2019). Transocean and the history of tax inversions. Issues in Accounting Education, 34(1), 1-12.
Congressional Budget Office. (2017). An analysis of corporate inversions. https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53093-inversions.pdf (Links to an external site.)
Rasmussen College Fake News Discussion
In this module you read about the problem with fake news. Do you agree that this is a serious concern? Why or why not? Wha ...
Rasmussen College Fake News Discussion
In this module you read about the problem with fake news. Do you agree that this is a serious concern? Why or why not? What can be done to minimize the impact of fake news? What sources do you use to get your information and why do you think they are credible sources?
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Earned Value Management
The earned value management (EVM) is a project management tool that is utilized in measuring the performance of a project ...
Earned Value Management
The earned value management (EVM) is a project management tool that is utilized in measuring the performance of a project and its progress. This ...
BUS 4993 Strayer University Week 2 Amazon Market Strategies Discussion Question
Week 2 Discussion Respond to the following:Can any firm beat Amazon in the marketplace? If not, why not? If so, how can th ...
BUS 4993 Strayer University Week 2 Amazon Market Strategies Discussion Question
Week 2 Discussion Respond to the following:Can any firm beat Amazon in the marketplace? If not, why not? If so, how can they best do so? How formidable a competitor is Google for Amazon? Please explain.What are Amazon's major strengths? Does it have any weaknesses? Please explain. Is Jet.com a potential concern for Amazon? Why or why not?Given the importance of understanding the external environment, why do some firms fail to do so? Provide examples of firms that did not understand their external environment.What were the implications of the firm's failure to understand that environment?Be sure to respond to at least two of your classmates' posts.Below is a peer's discussion post in which I'll have to provide a response too. Damaar Green RE: Week 2 DiscussionCan any firm beat Amazon in the marketplace? If not, why not? If so, how can they best do so? How formidable a competitor is Google for Amazon? Please explain. What are Amazon's major strengths? Does it have any weaknesses? Please explain. Is Jet.com a potential concern for Amazon? Why or why not?When it comes to dominance in the marketplace, Amazon is unbeatable. Amazon is beating all competitors, even those that are formidable such as Google and Walmart. There was a time when Amazon was considered the Walmart of the internet. Over the years, Amazon has been able to achieve remarkable gains by providing high quality and services to its consumers and diversifying the products it sells. Amazon's revenue grew from 71.3% over 2016 to 2018 to $233 billion and shows an expected increase by 50% to nearly $350 billion by the year 2020, according to forbes.com. Amazon's strengths are its competitive edge on cost leadership, differentiation, and its focus on growth. Every company has its weaknesses, and Amazon is not immune to having them. Amazon lacks an imitable business model, limited penetration in developing markets, and a brick-and-mortar presence. Jet.com was founded by Marc Lore, who also founded a company called Diaper.com, which was a competitor of Amazon. I would consider Jet.com a concern to Amazon because they are targeting the same consumer demographic and offer guaranteed lower prices for their services.Given the importance of understanding the external environment, why do some firms fail to do so? Provide examples of firms that did not understand their external environment. What were the implications of the firm's failure to understand that environment?A firm needs to study and understand the external environment for several reason. Understanding the external environment, companies can develop the skills to identify the opportunities and risk that exist. The external environment influences a company’s competitiveness to earn above-average returns. To successfully deal with uncertainty and to achieve strategic competitiveness and thrive, firms must be aware of and fully understand the different segments of the external environment. One way for firms to understand the external environment is to acquire information about their competitors, customers, and stakeholders. With this new information, firms can build new core competencies and create a barrier from threats they may perceive.Toys R Us is an example of a firm that failed to understand its external environment. Toys r Us didn’t follow market trends and study its consumers. When companies like Walmart and Amazon became dominant forces, Walmart being the one-stop brick-and-mortar and Amazon dominating online shopping toys r us fell behind. The company failed because of a lack of innovation in its business model, failure to incorporate technology or adapt to its changing consumer.
LOG 430 Grantham University Process and Order Fulfillment Amazon Paper
Process and Order FulfillmentComplete a process and order fulfillment paper using either a personal experience or select a ...
LOG 430 Grantham University Process and Order Fulfillment Amazon Paper
Process and Order FulfillmentComplete a process and order fulfillment paper using either a personal experience or select a fortune 500 company (i.e. Amazon, Google, or Coca Cola) to discuss their purchasing, production, and logistics processes.
The requirements below must be met for your paper to be accepted and graded:Write between 750 – 1,250 words (approximately 3 – 5 pages) using Microsoft Word in APA style, see example below.Use font size 12 and 1” margins.Include cover page and reference page.At least 80% of your paper must be original content/writing.No more than 20% of your content/information may come from references.Use at least three references from outside the course material, one reference must be from EBSCOhost. Text book, lectures, and other materials in the course may be used, but are not counted toward the three reference requirement.Cite all reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) in the paper and list on a reference page in APA style.References must come from sources such as, scholarly journals found in EBSCOhost, CNN, online newspapers such as, The Wall Street Journal, government websites, etc. Sources such as, Wikis, Yahoo Answers, eHow, blogs, etc. are not acceptable for academic writing. LECTURE:DoD Fulfillment ConsiderationsEnd-customer satisfaction is predicated upon establishing an effective and efficient fulfillment process to meet company strategic and SCM goals. This lecture relates the general steps used by the Department of Defense (DoD) in supporting material fulfillment demands and requirements in support of the warfighter. Overarching order fulfillment categories examined include the supply chain design, order fulfillment and the associated tenets, as well as fulfillment strategies.Supply Chain DesignOrder fulfillment predecessors are developed based upon the supply chain design and business models executed. The supply chain is constantly evolving based on the product or service life cycle, while balancing the Key Performance Parameters (KPPs) and Key System Attributes (KSAs), making a product appealing or desirable to the consumer. As a logistics and supply manager, you will find multiple systems or product lines furnished at different stages of the life cycle. The product life cycle includes the introduction, growth, maturity, and decline phases as illustrated in figure one below.The introduction or embryonic period is derived based on innovative new ideas or incremental changes. This is the most critical period in the life cycle as the product quality and pricing significantly affect long-term promotion and distribution results. SCM personnel work very closely with marketing to align with the marketing mix, which is the product, price, place, and promotion. For example, HTC, Samsung, and Apple smart phones reflect incremental modernization developments over an annual period due to intense pressure on growth and maturity phases shortening the life cycle. In contrast, the Boeing B-52 Stratofortress has been operational since 1948, and includes minor incremental changes based on a solid design with an innate ability to integrate newer technologies to continue performing the military mission.Business models further propagate supply chain actions to fulfill multiple strategic goals and objectives. There are four primary business models to consider including Business-to-Business (B2B), Business-to-Customer (B2C), Peer-to-Peer (P2P), and Customer-to-Business (C2B). A good supply chain program normally incorporates multiple business models to determine what the competition is doing, strengths and weaknesses, integrated distribution channels with partners or alliances, and gaining feedback from customers to maximize product or service supportability. Lastly, each of the business models employed encompass a product reliability curve and associated failure rates, while comparing organic (internal) production versus outsourcing aligned with ownership short and long-term goals, organization core advantages to outpace competitors, and quantitative results associated with the life cycle support schedules.Order FulfillmentOrder fulfillment definitions differ based on the business model and tailored supportability requirements to meet organizational goals. Common order fulfillment elements consists of purchase and receiving, inventory management, transportation management, and order processing, as well as returns processing. Each element or Area of Responsibility (AOR) sponsors an incredible amount of planning and organizing to implement an effective fulfillment process. Fawcett, Ellram, and Ogden denote the functional components of the physical supply chain flow which aligns with the Supply-Chain Operation Reference (SCOR), which is the most common template used across the world.Each element associated with the order fulfillment process correlates to the SCOR framework to meet push and pull demand requirements.ReceivingDespite the organic or outsourcing methodologies, receiving inventory from manufacturers or suppliers is the first step in distributing products to consumers. Common steps include counting items, inspecting inventory, and using warehousing management software to assist in accounting for Stock Keeping Units (SKUs). An essential function includes the process mapping and training of employees as invoices must be paid, materials accounted for, and databases reconciled to reflect the hundreds to thousands of products received daily. An example process flow I created is depicted below to illustrate the intricacies of receiving IT hardware assets associated with the OCONUS Navy Enterprise Network (ONE-NET).It is not essential to understand every step, but to comprehend the stakeholder dependencies and correlations required to ensure accurate receipt of materials to fulfill customer demand needs. The ONE-NET receiving process example accounts for 127 full inventory turnover cycles per annum valued at $1.2 billion.Packaging, Handling, Storage, and Transportation (PHS&T)Behind material management and fulfillment operations are procedures that ensure support items are properly preserved, appropriately packaged, marked, stored and handled, as well as transported for short and long-term requirements. Based on seasonal or environmental differences (humid versus dry climate) tailoring the preservation, packaging, and storage requirements is based on support item type and category classification. Part and shipping configurations play a key role in determining the transportation mode and networks available. Intermodal transportation considerations include air, rail, ship, motor, and pipeline to include unique differences when considering international requirements. Key considerations for PHS&T include:Design, item configuration, hazardous and sensitive materialsSecurityProcedures to meeting special handling needsSpares or repair partsTechnologies and methods to optimize processesEnvironmental concerns and legal requirementsInventory planning must integrate optimized fulfillment software as the packing station conducts quality control checks, scans items, and packing slips prior to sealing the box. There are a variety of inventory methods and technologies, such as Radio Frequency (RFID), hand-scanners, or simple hand and eye validation for smaller inventory counts. Lastly, packaging plays an essential role with consumers as the product and promotional activities correlate to appeal and desire, followed by consumer buying behaviors.Order ProcessingAs e-business platforms have evolved, online work requests, new orders, and maintenance are most often scheduled through an e-order. The fulfillment software associated with the consumers cart allows orders to be automatically received and processed. Several processing methodologies exists as some companies, such as Amazon, Wal-Mart, or Target use robotics to pull the item from storage and process the specific order from the shipping line. The military uses intermediate process applications with a warehouse locator system, in which items are identified, pulled, and personally packaged upon being inspected. Despite the methodology employed, proper packaging and shipping considerations to meet the customer needs are essential during the order process.For every military system, component, and Lowest Replaceable Unit (LRU) an Approved Products List (APL) is created to account for material baselines within inventory and financial databases. The APL is a result of configuration management controls upon approving or modifying engineering plans. The process enhances the logistics and supply chain manager’s ability to track products, account for obsolescence, and maintain purchasing accuracy. The APL exhibited above reflects a New Mexico APL; however, demonstrates the same purpose of DoD and corporate APLs. The unique cataloging differences include nomenclature, model, and part numbers.Returns ProcessingHandling defective products may be related to a number of categories related to poor manufacturing, use of inventory degradation as all corporate policies and procedures do not equally sustain on-the-shelf materials. Quality control and inspection functions are an inherent responsibility of logistics and supply members when managing contracts between suppliers. While Total Quality Management (TQM) seeks zero defects, three defects per million is an allowable margin of error. Inventory degradation can include uncharged batteries, chemical byproducts leaking, or a lack of special packaging instructions to support specialty and fragile items.Each organizational SCM activity holds the responsibility to measure failures and continuously improve the product baseline by taking corrective action. The FRACAS flow chart illustrated above represents reliability and maintainability data collected through testing measures. Failures are tracked to account for the Mean Time Before Failure (MTBF) and Mean Time to Repair (MTTR). These metrics feed product configuration changes. For example, working in a program several years ago I found that server racks did not contain slide rails on several naval ships forcing three sailors versus one to complete the installation and removal of servers, routers, and Uninterruptible Power Supplies (UPSs). Because of cost burdens and program delays the program manager accepted the risk and installed new cyber systems on 18 ships prior to the forced correction of the issue. The corrective action included a cost of over $10 million versus the original $1 million accompanied by a one-month installation delay. Secondly, the loss of productivity among sailors serving on the 18 ships was estimated at over 4,374 hours in conducting unneeded maintenance efforts.Fulfillment StrategiesThe order fulfillment process is a delicate balancing act between managing the organization’s strategic goals and ensuring the most optimized process for quality products delivered to consumers. Distinguishing the order fulfillment process is predicated upon a strong supply chain foundation that enhances the organizational business model, product life cycle, and marketing mix. The order fulfillment process is an integrated chain that embodies the receiving, PHS&T, order processing, and return activities. Each variable is crucial and must be carefully weighed in employing a successful SCM program.ReferencesFawcett, S., Ellram, M. L., & Ogden, J. A. (2007). Supply chain management: from vision to implementation. Upper saddle River, New Jersey: Pearson Education, Inc.MTain Inc. (2010). Failure reporting and corrective action system. Retrieved from http://www.mtain.com/relia/relfracas.htmNew Mexico Department of Transportation. (2015). NMDOT approved products list (apl). Retrieved from http://dot.state.nm.us/content/dam/nmdot/APL/APL.p...QuickMBA. (2010). The product life cycle. Retrieved from http://www.quickmba.com/marketing/product/lifecycl...
ACT 520 Colorado State University Global Campus Tax Inversion Portfolio Project
Options #1: Case Study: Transocean and the History of Tax
Inversions
Read the attached case study (Links to an external si ...
ACT 520 Colorado State University Global Campus Tax Inversion Portfolio Project
Options #1: Case Study: Transocean and the History of Tax
Inversions
Read the attached case study (Links to an external site.) and then answer the following requirements:
Tax inversions have occurred infrequently over the past 30 years. Describe a tax inversion and the factors that impact a company’s decision to complete a tax inversion.
The earliest inversions were usually in tax haven countries. The companies subsequently relocated their headquarters to Europe. Why did these companies decide to move headquarters to European countries?
Most recent inversions either meet a substantial activity test or are accomplished through mergers. What companies are the most likely targets for these types of inversions?
A primary benefit of an inversion is avoiding U.S. tax on foreign-source income. How do multinational companies also use inversions to reduce U.S. tax on U.S.-source income?
Using the information in Table 2, calculate Transocean’s effective tax rate for each of the four years (1998, 2000, 2009, 2015). Estimate the dollar amount of the annual reduction in taxes for the initial move to the Grand Cayman Islands.
The Congressional Budget Office (2017) (Links to an external site.) reports that 60 inversion transactions have occurred. The CBO estimates that the average annual reduction in U.S. tax expense for these companies is $65 million. What is the amount of total annual revenue loss to the U.S. government? What is the amount of total annual revenue loss to the U.S. government as a percentage of total corporate taxes (search for the total corporate taxes in the CBO report or other online source)?
The U.S. recently reduced the top statutory corporate tax rate from 35 percent to 21 percent. In addition, the U.S. changed from a global to a territorial tax system for multinational corporations. Evaluate the likely effects of these tax law changes on inversion activities.
Should companies be allowed to enter into inversions? Consider the perspective of shareholders and the U.S. Treasury in developing your response. Do you believe the changes in U.S. tax law to lower corporate taxes will eliminate inversion activity permanently?
Reference:
Albring, S. M., Elder, R. J., Franklin, M. A. (2019). Transocean and the history of tax inversions. Issues in Accounting Education, 34(1), 1-12.
Congressional Budget Office. (2017). An analysis of corporate inversions. https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53093-inversions.pdf (Links to an external site.)
Rasmussen College Fake News Discussion
In this module you read about the problem with fake news. Do you agree that this is a serious concern? Why or why not? Wha ...
Rasmussen College Fake News Discussion
In this module you read about the problem with fake news. Do you agree that this is a serious concern? Why or why not? What can be done to minimize the impact of fake news? What sources do you use to get your information and why do you think they are credible sources?
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