Case 09-1: Velocity Cellular Page 1 D I S C U SS I O N M A T E R I A L S O b j e c t i v es o f t h e C a se This case gives students the opportunity to use accounting and auditing literature and professional judgment to research complex accounting issues effectively and efficiently. Specifically‚ students will be able to: Understand the application of the guidance in ASC 605-25‚ as amended by ASU 2009-13‚ to complex multiple-deliverable arrangements. Understand the application of the
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of whether or not a project is accepted. [427] (3.) Now assume that the plant space could be leased out to another firm at $25‚000 per year. Should this be included in the analysis? If so‚ how? Yes‚ by accepting the project‚ the Shrieves Casting Company foregoes a possible annual cash flow of $25‚000‚ which is an opportunity cost to be charged to the project. [427] The relevant cash flow is the annual after-tax opportunity cost as follows: A-T opportunity cost = $25‚000 (1 – T)
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8/28/2011 Sand casting Metal Casting M t l C ti By S K Mondal Compiled by: S K Mondal Made Easy Sand casting uses ordinary sand as the primary mould material. The sand grains are mixed with small amounts of other materials‚ such as clay and water‚ to improve strength‚ mouldability and cohesive strength and are then packed around a pattern that has the shape of the desired casting. The pattern must be removed before pouring‚ the mold is usually made in two or
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MME 3210 Materials Processing Techniques Laboratory Assignment – Sand Casting of an Aluminium 13wt% Silicon Alloy 1) Process Attributes Waste shown yellow* Waste shown yellow* After taking part in the sand casting laboratory session it was made clear that the process possessed many advantages and disadvantage‚ both from the process itself and from the final part produced. Observing the process step by step it was noted that the tasks carried out by the operator were not very difficult
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Casting Director A college degree is not exactly necessary in becoming a Casting Director as much as gaining personal experience. It is recommended to begin working as a casting assistant first to acquire knowledge and learn from the director him/herself. Working as a casting assistant‚ you develop contacts which is the easiest and most common way to enter the world into casting. By developing contacts‚ you gain connections and a reputation as well. To further education and experience‚ training at
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Bridgewater Castings‚ Inc. This haevily disguised case is set in the “nature “woodstoves business in 1986. It is not based on The Vermont Castings Company. The issue is product line strategy based on product line profitability. In early 1986. Tim Morrissey was reviewing the disappointing 1985 results of oprations for his company ( see Exhibit 1). The business had been founded in 1938 by Tim’s grandfather as a modermization of an older iron forge company which Tim’s great- great –grandfather
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The Electrosteel Castings case is about an Indian ductile iron pipe (DIP) and cast iron pipe (CIP) manufacturer’s decision to internationalize. The central issue is about the choice of where to go‚ and the choice of the type of investment the company will pursue. This paper will analyze the options available for the company and recommend the best solution. 1. Electrosteel options As for the location‚ Electrosteel has two options: France and Vietnam. France is attractive because it could be
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3000BC Casting 2.810 Prof. Timothy Gutowski Casting since about 4000 BC… Ancient Greece; bronze statue casting circa 450BC Iron works in early Europe‚ e.g. cast iron cannons from England circa 1543 Outline • Sand Casting‚ Investment Casting‚ Die Casting • Basics and countermeasures • Phase Change‚ Shrinkage • Heat Transfer • Pattern Design • Variations & Developments • Environmental Issues Casting Readings; 1. Kalpakjian‚ Chapters 10‚ 11‚ 12 2. Booothroyd‚ “Design for Die Casting” 3.
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Minnesota Juvenile Justice System “In 1917‚ Minnesota created its juvenile justice system with the goal of protecting and caring for juveniles. The Minnesota Supreme Court interpreted the state’s right to "step in and save the child" as more important than the juvenile’s right to freedom. Consistent with this parental role‚ Minnesota designed its juvenile justice system based on the rehabilitative philosophy which held that the juvenile justice system was "designed to secure the welfare of delinquent
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000‚000 Expansion Current Growth in Revenues Revenues EBIT Interest EBT EBT*(1-T) # of shares EPS Debt Equity Debt/Equity Ratio Return on Equity 15‚000‚000 2‚250‚000 0 2‚250‚000 1‚350‚000 1‚000‚000 1.35 0 15‚000‚000 0.00% 9.00% Worst Case 10% 16‚500‚000 2‚475‚000 500‚000 1‚975‚000 1‚185‚000 1‚000‚000 1.185 5‚000‚000 15‚000‚000 33.33% 7.90% Expected Case 30% 19‚500‚000 2‚925‚000 500‚000 2‚425‚000 1‚455‚000 1‚000‚000 1.455 5‚000‚000 15‚000‚000 33.33% 9.70% Best Case 50% 22‚500‚000 3‚375‚000 500‚000 2
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