------------------------------------------------- A Case study of Dell supply chain management Liu Xingrui 920514-7482 tml10xlu@student.hig.se Xiao Ziye 920801-6619 tml10zxo@student.hig.se Peng Yunyi 930204-9128 tml10ypg@student.hig.se Liu Siqi 921026-9628 tml10slu@student.hig.se Date Summary Dell’s supply chain is typical paragon among the computer manufacturing industry. The advantage of supply chain lead to a rather strong marketing performance for dell than it ever had been. This paper takes
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As a follow up to my questions last week on Halyard $HYH I did some more digging on the fraud case and thought I would pass along what I found out. Pete said that Mike did more work on this so it may be repetitive but here goes. I talked to Michael Avenatti the lawyer on the class case. He said the case is ongoing and should go to trial in the next few months. He said it is a Qui Tam case to recover money for the whistle blowers. He is not sure HYH will survive this as they have no insurance
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Payroll Patty Scam The Payroll Patty Scam is a payroll scam were a company nearly lost three quarters of a million dollars. The payroll clerk‚ known at Payroll Patty‚ was creating “ghost” employees in order to hide the fraud she was committing. The payroll clerk was adding these “ghost” employees to a separate cost center which was not noticed since the company typically had seasonal contract labor employees anyways. No red flags were noticed for a long time because it was typical for the company
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KPMG United States- Oct. 17‚ 2015 1. Issuer O: “The Firm identified a fraud risk related to revenue. The Firm’s testing of controls over revenue and accounts receivable‚ however‚ was insufficient. Specifically: With respect to one of the issuer’s segments‚ which consisted of three business units‚ the Firm failed to identify and test any controls over revenue and accounts receivable for two of the business units‚ which‚ in combination‚ represented a significant portion of the issuer’s total revenue
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Tanner can get his funds back Fraud. When Tanner was getting information over the hotel‚ Grano‚ the owner‚ stated that the motel netted $30‚000 during the previous year and that it will net at least $45‚000 for the next year. When Grano turns over the motel books‚ which had all the information of the motel‚ and is where Grano could have gotten the information of the numbers that he told Grano during negotiation. But‚ he committed an element of fraud which is silence because in the motel books it
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CASES FROM MANAGEMENT ACCOUNTING PRACTICES Table of Contents Case 1: Case 2: Bal Seal Engineering Robin Cooper Bill’s Custom Planters William Stammerjohan Deborah Seifert Dublin Shirt Company Peter Clarke in assoc. with in assoc. with Paul Juras Wayne Bremser ECN.W William Lawler Endesa Gary M. Cunningham Scott Ericksen Francisco J. Lopez Lubian Antonio Pareja Kincaid Manufacturing Jon Yarusso Ram Ramanan Osram.NA John Shank Lawrence Carr William Lawler Pleasant Run Children’s Home Brooke E. Smith
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Forensic Accounting in New Zealand: Exploring the gap between education and practice. Jennette Boys Auckland University of Technology‚ New Zealand Abstract ‘Accounting practice has always been concerned with fraud’ (Lehman & Okcabol‚ 2005) The global business environment is rapidly changing and this has resulted in evolutionary changes in the skills accountants need to meet the requirements of their clients so they can continue to add value to their businesses
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Dell case According to the 10-K filed on 30/13/2012 on Dell’s website‚ the following data has been appeared on the fiscal 2012 financial statement. Sales: 62‚071 Total Assets: 44‚533 Net income: 3‚492 Cash flows from operating activities: 5‚527 Number of employee: 2012 109‚400(106700 regular employee and 2‚700 temporary employee) 2011 103‚300(100‚300 regular employee and 3‚000 temporary employee) 39‚900 located in USA and 66‚800 in other countries Dell’s products Dell’s products
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Findings Dell started out as a direct seller‚ first using a mail-order system‚ and then taking advantage of the internet to develop an online sales platform. Well before use of the internet went mainstream Dell had begun integrating online order status updates and technical support into their customer-facing operations. By 1997‚ Dell’s internet sales had reached an average of $4 million per day. While most other PCs were sold preconfigured and pre-assembled in retail stores‚ Dell offered superior
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Subject : Financial Accounting Ⅱ Lease agreement between NeedsLease and HasSpace NeedsLease is renting a space for its corporate office from HasSpace by entering into a lease agreement. The agreed lease term is for 10 years and there is no option to renew nor is the ability to negotiate renewal of the term. According to ASC 840 (5F of statement 13)‚ the lease is classified as operating lease. The agreement includes two provisions that may require NeedsLease to perform certain activities at its
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