One of the hardest things for schedulers to accept is the idea of visual scheduling, which is commonly referred to as Kanban scheduling. All of the schedulers earned degrees or have extensive experience in operations management and are used to terminology like order launch, schedule compliance, and shop floor control. In prior discussions with some of them, you told them, “These will all be gone soon.”

Their manager asked you to prepare a PowerPoint presentation for an upcoming monthly departmental schedulers meeting and to specifically cover the following points:

• At its basic theory, what is JIT inventory management all about?
• From an internal, operational perspective, if JIT is strictly adhered to, what is one downside to making everything literally “to order?”
• How does a Kanban system overcome this disadvantage?
• How exactly does a Kanban system of visual scheduling work?

In your presentation, include the following:

• 12–15 slides
• Eye-catching graphs
• Clip art
• Graphs
• 100–150+ words of speaker notes per slide
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You have just attended a manager’s meeting about establishing self-directed, high-performing teams. The company is concerned because some of the managers are having success building self-directed, high-performing teams while others are not. A discussion occurred that identified the characteristics of the successful team building elements and compared them to those managers that have not been successful. This is a situation where those who are struggling need to learn from those who are doing well. The discussions included identifying what could be going wrong and what steps might be taken for success.

You have been asked to write a research report that summarizes the meeting and offers some recommendations that might be helpful to those managers who are struggling. Specifically, your report must include:

• Identification of the difficulties the managers may be having in establishing self-directed, high-performing teams
• Identification of the successful characteristic of establishing self-directed, high-performing teams
• Recommendations for success
• A designed plan that might help guide the struggling managers and improve negotiation and conflict resolution skills

Use the Library and Internet to research this topic.

Present your findings as a 3-4 pages Word document formatted in APA style.

Please submit your assignment.

Submitting your assignment in APA format means, at a minimum, you will need the following:

• TITLE PAGE. Remember the Running head: AND TITLE IN ALL CAPITALS
• ABSTRACT. A summary of your paper…not an introduction. Begin writing in third person voice.
• BODY. The body of your paper begins on the page following the title page and abstract page and must be double-spaced (be careful not to triple- or quadruple-space between paragraphs). The type face should be 12-pt. Times Roman or 12-pt. Courier in regular black type. Do not use color, bold type, or italics except as required for APA level headings and references. The deliverable length of the body of your paper for this assignment is 3-4 pages. In-body academic citations to support your decisions and analysis are required. A variety of academic sources is encouraged.
• REFERENCE PAGE. References that align with your in-body academic sources are listed on the final page of your paper. The references must be in APA format using appropriate spacing, hang indention, italics, and upper and lower case usage as appropriate for the type of resource used. Remember, the Reference Page is not a bibliography but a further listing of the abbreviated in-body citations used in the paper. Every referenced item must have a corresponding in-body citation.

Please include: 3-4 body pages, APA format, 3 references with citations.

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United Thermostatic Controls is a publicly owned company that engages in the manufacturing and marketing of residential and commercial thermostats. The thermostats are used to regulate temperature in furnaces and refrigerators. United sells its product primarily to retailers in the domestic market, with the company headquartered in San Jose, California. Its operations are decentralized according to geographic region. As a publicly owned company, United’s common stock is listed and traded on the New York Stock Exchange. The organization chart for United is presented in Figure 1.

Figure 1

United Thermostatic Controls Organization Chart

Frank Campbell is the director of the Southern sales division. Worsening regional economic conditions and a reduced 129130 rate of demand for United’s products together have created pressures to nonetheless achieve sales revenue targets set by United management. Also, significant pressures exist within the organization for sales divisions to maximize their revenues and earnings for 2010 in anticipation of a public offering of stock early in 2011. Budgeted and actual sales revenue amounts, by division, for the first three quarters in 2010 are presented in Exhibit 1.

Exhibit 1

 United Thermostatic Controls

Campbell knows that actual sales lagged even further behind budgeted sales during the first two months of the fourth quarter. He also knows that each of the other three sales divisions exceeded their budgeted sales amounts during the first three quarters in 2010. He is very concerned that the Southern division has been unable to meet or exceed budgeted sales amounts. He is particularly worried about the effect this might have on his and the division managers’ bonuses and share of corporate profits.

In an attempt to improve the sales revenue of the Southern division for the fourth quarter and for the year ended December 31, 2010, Campbell reviewed purchase orders received during the latter half of November and early December to determine whether shipments could be made to customers prior to December 31. Campbell knows that sometimes orders that are received before year-end can be filled by December 31, thereby enabling the division to record the sales revenue during the current fiscal year. It could simply be a matter of accelerating production and shipping to increase sales revenue for the year.

Reported sales revenue of the Southern division for the fourth quarter of 2010 was $792,000. This represented an 18.6 percent increase over the actual sales revenue for the third quarter of the year. As a result of this increase, reported sales revenue for the fourth quarter exceeded the budgeted amount by $80,000, or 11.2 percent. Actual sales revenue for the year exceeded the budgeted amount for the Southern division by $14,000, or .5 percent. Budgeted and actual sales revenue amounts, by division, for the year ended December 31, 2010, are presented in Exhibit 2.

Exhibit 2 United Thermostatic Controls

During the course of their test of controls, the internal audit staff questioned the appropriateness of recording revenue of $150,000 on two shipments made by the Southern division in the fourth quarter of the year. These shipments are described as follows:

1.United shipped thermostats to Allen Corporation on December 31, 2010, and billed Allen $85,000, even though Allen had specified an earliest delivery date of February 1, 2011, to take control of the product. Allen intended to use the thermostats in the heating system of a new building that would not be ready for occupancy until March 1, 2011.

2.  United shipped thermostats to Bilco Corporation on December 30, 2010, in partial (one-half) fulfillment of an order. United recorded $65,000 revenue on that date. Bilco had previously specified that partial shipments would not be accepted. Delivery of the full shipment had been scheduled for February 1, 2011.

During their investigation, the internal auditors learned that Campbell had placed pressure on United’s accounting department to record these two shipments early to enable the Southern division to achieve its goals with respect to the company’s revenue targets. The auditors were concerned about the appropriateness of recording the $150,000 revenue in 2010 in the absence of an expressed or implied agreement with the customers to accept and pay for the prematurely shipped merchandise. The auditors noted that, had the revenue from these two shipments not been recorded, the Southern division’s actual sales for the fourth quarter would have been below the budgeted amount by $70,000, or 9.8 percent. Actual sales revenue for the year ended December 31, 2010, would have been below the budgeted amount by $136,000, or 4.9 percent. The revenue effect of the two shipments in question created a 5.4 percent shift in the variance between actual and budgeted sales for the year. The auditors felt that this effect was significant with respect to the division’s revenue and earnings for the fourth quarter and for the year ended December 31, 2010. The auditors decided to take their concerns to Tony Cupertino, director of the internal auditing department. Cupertino is a licensed CPA and holds the certified internal auditor (CIA) designation.

Cupertino discussed the situation with Campbell. Campbell informed Cupertino that he had received assurances from Sam Lorenzo, executive vice president of sales and marketing, that top management would support the recording of the $150,000 revenue because of its strong desire to meet or exceed budgeted revenue and earnings amounts. Moreover, top management is very sensitive to the need to meet financial analysts’ consensus earnings estimates. The company, according to Campbell, is concerned that earnings must be high enough to meet analysts’ expectations because any other effect might cause the stock price to go down. In fact, Lorenzo has already told Campbell that he did not see anything wrong with recording the revenue in 2010, since the merchandise had been shipped to the customers before year-end and the terms of shipment were FOB shipping point.

At this point, Cupertino is uncertain whether he should take his concerns to Walter Hayward, the chief financial officer, who is also a member of the board of directors, or take them directly to the audit committee. Cupertino knows that the majority of the members of the board, including those on the audit committee, have ties to the company and members of top management. Cupertino is not even certain that he should pursue the matter any further because of the financial performance pressures that exist within the organization. However, he is very concerned about his responsibilities and obligations to coordinate the work of the internal auditing department with that of the external auditors.

Questions

1. Describe the ethical responsibilities of Tony Cupertino as a CPA and CIA.

2. Explain how a strong corporate governance system should work to enhance the accuracy and reliability of the December 31, 2010, financial statements. Does the corporate governance system at United appear to comply with

a.  Provisions of the Sarbanes-Oxley Act? Explain.

b. NYSE corporate governance guidelines? Explain.

3.  Assume Tony Cupertino decides to delay contacting Walter Hayward and, instead, Cupertino contacts the CFO of Bilco Corporation and offers a 20 percent discount on the total $130,000 cost of merchandise if Bilco agrees to approve the partial shipment on December 30, 2010. Cupertino adds that the $26,000 would be deducted from the remaining $65,000 to be shipped during January 2011. Evaluate Cupertino’s actions with respect to the following:

a. Is the offer ethical or unethical? Why?

b.. Has Cupertino violated any of his reporting responsibilities in directly contacting the CFO of Bilco?

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MATH102-1404A-22 Introduction to College Math

Task Name:     Phase 5 Discussion Board

Deliverable Length:     2 parts: See assignment details

Details:

Primary Discussion Response is due by Wednesday (11:59:59pm Central), Peer Responses are due by Sunday (11:59:59pm Central).

Summative Discussion Board

Review and reflect on the knowledge you have gained from this course. Based on your review and reflection, write at least 3 paragraphs on the following:

What were the most compelling topics learned in this course?

How did participating in discussions help your understanding of the subject matter? Is anything still unclear that could be clarified?

What approaches could have yielded additional valuable information?

UNIV201-1404A-16 Career Planning and Management

Task Name:     Phase 5 Discussion Board

Deliverable Length:     2 parts: See assignment details

Details:

Primary Discussion Response is due by Wednesday (11:59:59pm Central), Peer Responses are due by Sunday (11:59:59pm Central).

Primary Task Response: Within the Discussion Board area, write 300–500 words that respond to the following questions with your thoughts, ideas, and comments.

Throughout this course, you have gained insight into yourself, various organizations, and potential career fields. You have acquired knowledge and skills that will set you up for success as you move forward with your career planning. But career planning and management does not stop here. Now, you have the opportunity to ensure you create your own career success. What will you do to make your career a success?

Think of your career development in three stages where each stage answers different questions:

Stage 1: Who am I? Explore your personality, interests, strengths and values.

Stage 2: Where do I want to go? Connect yourself to the world of work. What are the occupations that may fulfill who you are? What do you see yourself doing in your role? In what types of environments, companies, industries, and so forth do you want to work?

Stage 3: How do I get there? Once you know what you want, how can you market yourself into that career opportunity? Or, if you are currently in the career you want, how do you get to where you want to go next as you advance in your career/company?

Using the above three stages as a guide, answer the following questions:

What stage of career development are you currently in?

What do you want your future career to be?

What do you still need to do or learn to progress through your current stage?

What potential obstacles do you see for yourself in getting through the stage you are in?

No matter which stage you are currently in, networking is one of the most powerful ways you will find your future career success.

Select which question to answer based on your current stage:

In Stage 1—the “who am I” stage—people in your closest network (or your professional career coach) may be able to help you gain insight into your own strengths and be a sounding board as you explore your interests and values. That’s networking. What specific things have you done—or might you do—to use networking in this stage?

In Stage 2—the “where do I want to go” stage—you can learn about an occupation or company through informational interviewing, which means talking to people doing the job you want to do. That’s networking. What specific things have you done—or might you do—to use networking in this stage? How specifically have you—or will you—do this? How might you benefit in doing these things?

In Stage 3—the “how do I get there” stage—you can get your next job through “word of mouth” or hearing about an opportunity from a friend of a friend. That’s networking. In fact, about 70–80% of people will find their next job through networking. What specific things have you done—or might you do—to use networking in this stage?

Responses to Other Students: Respond to at least 2 of your fellow classmates with at least a 100-word reply about their Primary Task Response regarding items you found to be compelling and enlightening. To help you with your discussion, please consider the following questions:

Is your classmate in the same or different stage than you? How can you relate to where he or she is at? Do you think this person is already on the right track with his or her plans? Do you have any tips or insights to help him or her move forward?

Do you have any networking tips, knowledge, resources, or connections that might help your classmate? (In other words, how might you be able to be a part of your classmate’s network through the help you are giving here and even after this class ends?!)

Are there any questions your classmates posed that you could help them answer?

UNIV201-1404A-16 Career Planning and Management

Task Name:     Phase 5 Individual Project

Deliverable Length:     500–800 words

Details:

Weekly tasks or assignments (Individual or Group Projects) will be due by Monday, and late submissions will be assigned a late penalty in accordance with the late penalty policy found in the syllabus. NOTE: All submission posting times are based on midnight Central Time.

The most successful careers generally do not just happen—they are built through consideration and planning. You are likely in school because you want to build your future career success. And YOU are making that happen right now! Education is one valuable part of the career success equation, but what other things do you need to find career success?

Reflect on each of the following areas and answer the questions to explore how each may potentially influence your career success and what you can do to address it now:

Work Experience

When considering recent graduates for jobs, employer surveys have shown that employers place more emphasis on work experience—especially experience gained while in school—than they do on academic credentials (such as GPA and major). Reflect on your level of experience to see how you will stack up against the competition when you are ready to enter the job market and think about what you can do to ensure success:

Do you currently have experience in your target career field? If so, how many years and what type of experience? How will this experience help you as you advance your career? (If you are not yet sure of your specific career target, than make a note of that, and pick a field you might be considering from your research in Phase 2 of the class.)

If you do not yet have experience in your target career, what are some of things you will do to get experience (volunteer, internship, job shadowing, etc.)? How might you find ways to gain experience? Where would you want to do this? When would you ideally want to start getting your experience? If you are advancing in your current career, how will you gain new experiences to help get you to the next level?

What are some of the resources and support you might have available to you to help you create a plan to get experience?

Relationships

As you explored in your Discussion Board assignment for this phase, relationships matter when it comes to career success. Networking is not just for people who are looking for a job, but for everyone, and the best time to build your relationships and network is now. Reflect on what you can do now to continue to build your network:

Everyone has a different comfort level when it comes to networking. On a scale of 1–10 (10 being extremely comfortable), how comfortable are you personally with networking, and why? In what ways do you think you could increase your comfort level score by just one point?

Based on what you have explored and learned throughout this course, how well-established do you think your network is? Are there people you never thought of as being in your network but now realize they are? If so, how might you let them know that you consider them as a part of your network!?

How might you add new people to your network?

Do you have your profile on a professional networking site? If not, what are your future plans for capitalizing on this tool? As with everything on the Web, you want to make sure anything you publish online represents you well. Employers and important people are searching for you now. How will you make sure your future—or current—professional networking profile is showing your professional brand well?

Final Questions

What was it like for you to answer these questions (easy, hard, scary, exciting, etc.), and why?

Did you know you have your own dedicated career coach assigned to you to support you through every phase of your career? How do you think having a professional career coach as your partner will help you find career success? What will you do to tap into this resource?

If you do not yet know all the answers, or want to learn more about how you can ensure your future career success, what will you do?

What obstacles and challenges do you anticipate as you continue your career planning and management?

What steps will you take in the next month to continue to ensure your career success?

I Have a Dream (March on Washington)

I am happy to join with you today in what will go down in history as the greatest demonstration for freedom in the history of our nation.

Five score years ago, a great American, in whose symbolic shadow we stand today, signed the Emancipation Proclamation. This momentous decree came as a great beacon light of hope to millions of Negro slaves who had been seared in the flames of withering injustice. It came as a joyous daybreak to end the long night of their captivity.

But one hundred years later, the Negro still is not free. One hundred years later, the life of the Negro is still sadly crippled by the manacles of segregation and the chains of discrimination. One hundred years later, the Negro lives on a lonely island of poverty in the midst of a vast ocean of material prosperity. One hundred years later, the Negro is still languished in the corners of American society and finds himself an exile in his own land. And so we’ve come here today to dramatize a shameful condition.

In a sense we’ve come to our nation’s capital to cash a check. When the architects of our republic wrote the magnificent words of the Constitution and the Declaration of Independence, they were signing a promissory note to which every American was to fall heir. This note was a promise that all men, yes, black men as well as white men, would be guaranteed the “unalienable Rights” of “Life, Liberty and the pursuit of Happiness.” It is obvious today that America has defaulted on this promissory note, insofar as her citizens of color are concerned. Instead of honoring this sacred obligation, America has given the Negro people a bad check, a check which has come back marked “insufficient funds.”

But we refuse to believe that the bank of justice is bankrupt. We refuse to believe that there are insufficient funds in the great vaults of opportunity of this nation. And so, we’ve come to cash this check, a check that will give us upon demand the riches of freedom and the security of justice.

We have also come to this hallowed spot to remind America of the fierce urgency of Now. This is no time to engage in the luxury of cooling off or to take the tranquilizing drug of gradualism. Now is the time to make real the promises of democracy. Now is the time to rise from the dark and desolate valley of segregation to the sunlit path of racial justice. Now is the time to lift our nation from the quicksands of racial injustice to the solid rock of brotherhood. Now is the time to make justice a reality for all of God’s children.

It would be fatal for the nation to overlook the urgency of the moment. This sweltering summer of the Negro’s legitimate discontent will not pass until there is an invigorating autumn of freedom and equality. Nineteen sixty-three is not an end, but a beginning. And those who hope that the Negro needed to blow off steam and will now be content will have a rude awakening if the nation returns to business as usual. And there will be neither rest nor tranquility in America until the Negro is granted his citizenship rights. The whirlwinds of revolt will continue to shake the foundations of our nation until the bright day of justice emerges.

But there is something that I must say to my people, who stand on the warm threshold which leads into the palace of justice: In the process of gaining our rightful place, we must not be guilty of wrongful deeds. Let us not seek to satisfy our thirst for freedom by drinking from the cup of bitterness and hatred. We must forever conduct our struggle on the high plane of dignity and discipline. We must not allow our creative protest to degenerate into physical violence. Again and again, we must rise to the majestic heights of meeting physical force with soul force.

The marvelous new militancy which has engulfed the Negro community must not lead us to a distrust of all white people, for many of our white brothers, as evidenced by their presence here today, have come to realize that their destiny is tied up with our destiny. And they have come to realize that their freedom is inextricably bound to our freedom.

We cannot walk alone.

And as we walk, we must make the pledge that we shall always march ahead.

We cannot turn back.

There are those who are asking the devotees of civil rights, “When will you be satisfied?” We can never be satisfied as long as the Negro is the victim of the unspeakable horrors of police brutality. We can never be satisfied as long as our bodies, heavy with the fatigue of travel, cannot gain lodging in the motels of the highways and the hotels of the cities. We cannot be satisfied as long as the negro’s basic mobility is from a smaller ghetto to a larger one. We can never be satisfied as long as our children are stripped of their self-hood and robbed of their dignity by a sign stating: “For Whites Only.” We cannot be satisfied as long as a Negro in Mississippi cannot vote and a Negro in New York believes he has nothing for which to vote. No, no, we are not satisfied, and we will not be satisfied until “justice rolls down like waters, and righteousness like a mighty stream.”

I am not unmindful that some of you have come here out of great trials and tribulations. Some of you have come fresh from narrow jail cells. And some of you have come from areas where your quest — quest for freedom left you battered by the storms of persecution and staggered by the winds of police brutality. You have been the veterans of creative suffering. Continue to work with the faith that unearned suffering is redemptive. Go back to Mississippi, go back to Alabama, go back to South Carolina, go back to Georgia, go back to Louisiana, go back to the slums and ghettos of our northern cities, knowing that somehow this situation can and will be changed.

Let us not wallow in the valley of despair, I say to you today, my friends.

And so even though we face the difficulties of today and tomorrow, I still have a dream. It is a dream deeply rooted in the American dream.

I have a dream that one day this nation will rise up and live out the true meaning of its creed: “We hold these truths to be self-evident, that all men are created equal.”

I have a dream that one day on the red hills of Georgia, the sons of former slaves and the sons of former slave owners will be able to sit down together at the table of brotherhood.

I have a dream that one day even the state of Mississippi, a state sweltering with the heat of injustice, sweltering with the heat of oppression, will be transformed into an oasis of freedom and justice.

I have a dream that my four little children will one day live in a nation where they will not be judged by the color of their skin but by the content of their character.

I have a dream today!

I have a dream that one day, down in Alabama, with its vicious racists, with its governor having his lips dripping with the words of “interposition” and “nullification” — one day right there in Alabama little black boys and black girls will be able to join hands with little white boys and white girls as sisters and brothers.

I have a dream today!

I have a dream that one day every valley shall be exalted, and every hill and mountain shall be made low, the rough places will be made plain, and the crooked places will be made straight; “and the glory of the Lord shall be revealed and all flesh shall see it together.”²

This is our hope, and this is the faith that I go back to the South with.

With this faith, we will be able to hew out of the mountain of despair a stone of hope. With this faith, we will be able to transform the jangling discords of our nation into a beautiful symphony of brotherhood. With this faith, we will be able to work together, to pray together, to struggle together, to go to jail together, to stand up for freedom together, knowing that we will be free one day.

And this will be the day — this will be the day when all of God’s children will be able to sing with new meaning:

My country ’tis of thee, sweet land of liberty, of thee I sing.

Land where my fathers died, land of the Pilgrim’s pride,

From every mountainside, let freedom ring!

And if America is to be a great nation, this must become true.

And so let freedom ring from the prodigious hilltops of New Hampshire.

Let freedom ring from the mighty mountains of New York.

Let freedom ring from the heightening Alleghenies of
Pennsylvania.

Let freedom ring from the snow-capped Rockies of Colorado.

Let freedom ring from the curvaceous slopes of California.

But not only that:

Let freedom ring from Stone Mountain of Georgia.

Let freedom ring from Lookout Mountain of Tennessee.

Let freedom ring from every hill and molehill of Mississippi.

From every mountainside, let freedom ring.

And when this happens, when we allow freedom ring, when we let it ring from every village and every hamlet, from every state and every city, we will be able to speed up that day when all of God’s children, black men and white men, Jews and Gentiles, Protestants and Catholics, will be able to join hands and sing in the words of the old Negro spiritual:

Free at last! Free at last!

Thank God Almighty, we are free at last!

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Assignment 1: Discussion—Factors and Trends that Influence Strategy Development

In this module, you will explore how businesses react to changing economic times and the influence this has on product and service positioning in the market place. You will also learn about the different approaches an organization may take such as a retrenchment approach, an investment approach, or an ambidextrous approach to provide a foundation for opportunity and risk in recessionary times.

Consumer spending habits have undergone dramatic and enduring change with the slowed economy in the United States.

Using the module readings, Argosy University online library resources, and the Internet, respond to the following:

• What are the factors that are key for establishing product differentiation in the new post-recession consumer environment especially as it relates to economic indicators?
• What is a luxury good and should marketers of luxury goods abandon their efforts to establish premium pricing?
• How do changes in societal attitudes toward companies and products affect the way marketers of consumer goods think about the customer value chain? Provide examples of companies that have changed their approach to marketing in response to a shift in consumers’ value in changing economic times.
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