Saturday, May 23, 2020

Overview of accounting analysis - 1529 Words

HOMEWORK 3: DISCUSSION QUESTIONS 1. A finance student states, â€Å"I don’t understand why anyone pays any attention to accounting earnings numbers, given that a ‘clean’ number like cash from operations is readily available.† Do you agree? Why or why not? I disagree with the finance student, because net income forecasts future cash flow and is informative. a. Net income forecasts future cash flow better than current cash flow, and does so by recording transactions associated with cash consequences when the transactions occur, rather than when the cash is received or paid. To compute net income, the effects of economic transactions are recorded on the basis of expected, not necessarily actual, cash receipts and payments. b. Net income is†¦show more content†¦b. Accounts Receivable Days Ratio = Accounts Receivable Average Sales per Day The company that ships its products evenly throughout the quarter and has steady sales will have a lower accounts receivable days ratio. c. Cash Ratio = Cash + Short-Term Investments Current Liabilities The company that ships its products evenly throughout the quarter and has steady sales will have a higher cash ratio. 5. A. If management reports truthfully, what economic events are likely to prompt the following accounting changes? a. Increase in the estimated life of depreciable assets. If managers find out that the actual life of the depreciable assets lasted longer than was expected, managers will increase the estimated life of depreciable assets. b. Decrease in the uncollectible allowance as a percentage of gross receivables. The firm will decrease the percentage of uncollectable allowance when it receives orders from reliable customers. In contrast, the firm will increase the percentage of uncollectable allowance when it receives orders from unreliable customers. c. Recognition of revenues at the point of delivery, rather than at the point cash is received. A firm could recognize revenues at the point of delivery rather than at the point of cash receipt when its customer’s credit improves or its customer’s cash payment is not aShow MoreRelatedAnalysis: Overview of Accounting Paper1259 Words   |  6 PagesAnalysis: Overview of Accounting Paper Running Head: Accounting paper March 25, 2008 MBA503 / Introduction to Finance and Accounting Accounting Paper Introduction The financial information is a very important matter in a company success. Allow them to see if they have been successful in the past, in the present and help them to predict a future performance of you company. The form, the use and the people involve with the financial and accounting information in a companyRead MoreAcc 201 Project 1 Bank Memo1225 Words   |  5 Pagesthe third quarter has generated high profits from the sale of our products. We believe that we will see an increase in profit and as a result we are submitting an overview of Peyton Approved financial information, our accounting system and accounting process to request a loan for business expansion. Overview of the Company’s Accounting System Peyton Approved uses a double-entry system to record all daily transactions; using this method not only ensures that a transaction will not be missed, butRead MoreComprehensive Annual Financial Report1416 Words   |  6 Pages(Investopedia, 2010). Included in this briefing, a comparison of the governmental and for-profit financial accounting will be discussed, an understanding of the government reporting and reporting entity, and an overview of the Management Discussion Analysis report for the state of Washington. The Comprehensive Annual Financial Report (CAFR) requires statistical evaluation, whereas for-profit accounting does not. A government budget document is a blueprint for a specific grouping of government agenciesRead MoreKudler Fine Foods Computer Information System Essay1090 Words   |  5 Pagesinformation systems. This paper will discuss the needs of the company in regards to business operations and accounting, as well as discuss the strengths and weaknesses of the systems currently in place. Based on the current technological opportunities, suggestions will be made to further improve these systems, and evaluate any threats that may affect these systems. Primary Findings Business and Accounting Needs Business Needs As a retail company, Kudler Fine Foods needs to run as smoothly and efficientlyRead MoreGovernment Accounting1454 Words   |  6 PagesOverview of government accounting Government accounting Government accounting refers to the different accounting systems that the different entities in the public sector use. Government Accounting Standards Board (GASB) set the accounting standards to be used by the state and local government. The role of the Governmental Accounting Standards Board (GASB) is to set up and improve the accounting standards of state and local government. It also ensures that financial reporting gives accurate andRead MoreComprehensive Annual Financial Report Briefing Essay1158 Words   |  5 PagesNot- For- Profit Government Accounting Comprehensive Annual Financial Report Briefing The Village of Tinley Park, is located in Cook County, Illinois, was entered in 1892 under the provisions of the constitution and general statutes of Illinois. The Village operates under government of the trustee-village and provides many services including planning, public safety, zoning, roads, and general administrative services (Tinley Park, 2009). The accounting policies of Tinley Park comportRead MoreKudler Fine Foods - Accounting System972 Words   |  4 PagesKudler Fine Foods - Accounting System Eric Raymond BSA/310 September 3, 2012 Dr. Marcia Reid Kudler Fine Foods - Accounting System The purpose of this paper is to describe the value of a new accounting system for Kudler Fine Foods. The author will cover the key features, core technology, benefits, and cost of the proposed system. In businesses today, it is imperative that the accounting system be tied into every aspect of a business and integrated within all of the information systemsRead MoreReview of Sandwich Master Essay1747 Words   |  7 PagesInternal Control And Accounting Systems An Overview of the Sales Ledger and Credit Control Sandwich Master Ltd Word Count: I confirm that this is my own work unaided for ICAS and that no additional support has been provided. I have read and understood the terms and conditions. Contents 1. Terms of Reference 3 2. Methodology 3 3. Executive Summary 3 4. Introduction 4 5. Review of Current Accounting Systems 4 6. Weakness 4 7. Recommendations for Improvements 4 8Read MoreProcurement and Accounting Issues1305 Words   |  6 PagesAbstract In this case of Toy Central Cooperation the aim is to evaluate company risks and accounting issues facing a Toy Company, and establish how these issues would transform into required particular audit risks. In performing the analyses, there is need to draw on all-purpose information of toys and perhaps to investigate a number of of the accounting procedure issues confronting the Toy Company. Throughout this evaluation and analyses, there is a necessity for the Company to see a needRead MoreBasic Accounting Syllabus1024 Words   |  5 PagesCourse Syllabus Basic Accounting School Year 2011-2012 First Semester I. CATALOGUE COURSE DESCRIPTION A. Course Code and No.: ACCTG 1 B. Course Title: Basic Accounting C. Course Description: Basic accounting introduces the importance of accounting and also the basic steps and techniques used. The material covered will also include coverage of the principles and procedures of the accounting cycle for a sole proprietorship and merchandising organizations. General-purpose

Tuesday, May 12, 2020

Measuring the Inflation Risk in the market - Free Essay Example

Sample details Pages: 5 Words: 1364 Downloads: 8 Date added: 2017/06/26 Category Marketing Essay Type Analytical essay Did you like this example? The Domestic Fisher Effects implies that the nominal rate of interest is equal to the sum of real interest rate and the expected inflation rate. K = Re + Onf. Where: K = Nominal Rate of Interest Re = Real Rate of Interest (roughly which is the same across the world) Onf. Don’t waste time! Our writers will create an original "Measuring the Inflation Risk in the market" essay for you Create order = Inflation Rate The real interest rate is defined as the global economy growth rate, which comes out to be approximately 3%. The nominal interest rate is determined by inflation in a country. That explains why the nominal interest rates differ in two countries. The underlying principle is that investors should be compensated to accommodate for inflation. For example, suppose if you invest in Brazil and you expect to get a 3% real return on your investment and suppose the inflation rate in Brazil is 20%, and then you must get at least 23% nominal rate of return. Otherwise it is really not worth investing. Foreign Exchange Risk The Purchasing Power Parity theory implies that the prices of goods, in the nonexistence of restrictions of trade and costs of transportation, should be the same in 2 countries. In short, this leads to the Law of One Price that stands all across the globe. In language of exchange rates, this implies that the exchange rate between two countries should be equal to the ratio of the price level of a fixed basket of goods and services respectively in the two countries. S$/Â £ = P$/PÂ £ For example, this means that a purse in the US should cost the same as a purse in Canada once you take into account the exchange rate. If the purse cost $5 in the U.S. and let say the exchange rate is 1US$ = 1.50 CAN$, then the purse should cost CAN$7.5 in Canada, otherwise then arbitrage could be possible. Secondary Risks:- Political risk associated with investment in foreign country: Nationalization of natural resources (e.g. mines, oil deposits) Limits on repatriation of funds Expropriation Currency controls (e.g. manipulation of exchange rate) Non-tariff barriers design to protect domestic producers (e.g. stringent health or labeling requirements, excessive documentation and red tape) Country of origin and local content rules, Rules about having locals nationals form a significant part of senior management. Government or private domestic equity in multinational subsidiary Economic Risk associated with investment in foreign country: Tax regulations and their effect on expected profitability Exchange rate fluctuations Social Risk associated with investment in foreign country: Labor laws Religious differences Cultural differences Q-2 The portfolio manager wants to fully hedge the primary risks associated with bonds. The primary risk involved is inflation risk and foreign exchange risk. Inflation risk will affect the yield associated with the bonds whereas foreign exchange risk will affect the conversion from foreign currency to UK currency. To hedge against the above two primary risks, hedging instruments that will be affective are bond futures and FX options. As it has been stated in the case that there is some possibility that currency markets could move in their favor and hence FX options will provide flexibility of participation in any favorable move, whilst being fully protected against adverse moves. Bond futures will provide hedge against elevated risk of extreme volatility in the markets during the next three months and also will help cater to the mandate that they remain fully invested at all times. Q-3 Hedge strategy using FX Options:- A portfolio manager can use option derivatives to have the right (not obligation) to buy or sell an asset at a specified price before a given date in the future. There are two types of options: Call Option: When someone buys a call option then he is actually buying the right to call or purchase that underlying asset at a specific price which is known as the strike price, but before a specified point in time which is known as the expiration date. Put Option: When an investor buys a put option then he is actually buying the right to put or sell that underlying asset for a specific price to the writer of the option but before the expiration date. In order to receive the opportunity to buy/sell an option, an investor needs to pay a premium. It should be noted that if the market is not able to reach the strike price of the option, then that option will eventually expire worthless on the expiration date. But if incase the market does actually reach the strike price of the opt ion on the expiration date then in that case the investor will be assigned the underlying future at that strike price. The advantages of buying a call or a put option are as follows: Leverage: It means that an investor could gain leverage in a stock without actually committing to the trade Hedging: It means that options allow investors to protect their positions against price fluctuations in the case when its not attractive to change the underlying position: Buyer of option can never lose more than the premium of the option Seller of option can never win more than the premium of the option The costs associated with option are as follows: Costs. The costs of trading options, which includes both commissions and the bid or ask spread is usually significantly higher than trading the underlying stock when calculated on percentage basis; and these costs can drastically reduce your profits. Complexity. Options are very complex and thus require a great deal of observ ation and maintenance. Time decay. The time-sensitive nature of options actually makes most options expire worthless after expiration time. In the case of the FX options case, let us assume that the Portfolio Manager is presented with the following possibilities for put options. He has an alternative to buy these put options to actually restrict his loss in the event of a market downturn. Option # Strike Price Value Premium 1 $1,450 $50M 2 $1,400 $40M 3 $1,375 $20M 4 $1,350 $15M Lets suppose that the market drops to $1,200. Following are the losses sustained by the Portfolio Manager based on the option purchased. Option Description Loss in Portfolio Loss in Premium Overall Loss Option 1: Buy Put Option #1: ($1,500 $1,450) = $50M $50M $100M Option 2: Buy Put Option #2 ($1,500 $1,400) = $100M $40M $140M Option 3: Buy Put Option #3 ($1,500 $1,375) = $125M $20M $145M O ption 4: Buy Put Option #4 ($1,500 $1,350) = $150M $15M $165M Option 5: Do nothing ($1,500 $1,200) = $300M 0 $300M Hedge strategy using Bond Futures:- Example -1 On 1/10/2010, the notional 10-year bond (from zero coupon yield curve) was Rs.45.43. You think the long rate will go up, so you short three futures contracts (12,000 bonds) @ Rs.49. On 31/12/2010, the notional 10-year bond is at Rs.39. You gain a profit of Rs.10/bond or Rs.120, 000 overall. Example-2 On 19 Feb 1994, the notional 10-year bond was at Rs.32. The 31/10/1994 futures were trading at Rs.33. You thought interest rates would go down, so you purchased two futures contracts (8000 bonds) @ Rs.33. Interest rates went up On expiration; the notional bond was at Rs.21.4. Thus resulting in a loss of Rs.92, 800. Q-4 Short report There are various risk associated with investing in multiple countries. The risks can be categorized in two forms. The primary risks that can be hedged against via various hedging instruments. The secondary risks such as social, political and economic risks which needs to be borne by the portfolio manager and which cannot be completely hedged against even with help of hedging financial instruments. They can be taken care of adequate fundamental analysis of the countries where the portfolio manager chooses to invest. The primary risks associated are inflation risk and foreign exchange risk. Inflation risk will affect the yield associated with the bonds whereas foreign exchange risk will affect the conversion from foreign currency to UK currency. To hedge against the above two primary risks, hedging instruments that will be affective are bond futures and FX options. As it has been stated in the case that there is some possibility that currency markets could move in their fav or and hence FX options will provide flexibility of participation in any favorable move, whilst being fully protected against adverse moves. Bond futures will provide hedge against elevated risk of extreme volatility in the markets during the next three months and also will help cater to the mandate that they remain fully invested at all times.

Wednesday, May 6, 2020

The Brute Free Essays

The drama essay â€Å"The Brute† by Anton Chekhov is typically referred to that subgenre of comedy known as the farce. What separates a farce from the more pedestrian and commonplace â€Å"comedy† is that it is infused with a sense of whimsy as well as a detachment from reality that, paradoxically, should serve to make it all the more realistic. In the case of The Bear the farcical elements are utilized to heighten the emotional intensity that is under normal circumstances subject to far too much control and restraint to allow it freedom in a work of drama as short as this play. We will write a custom essay sample on The Brute or any similar topic only for you Order Now The revelation that love and the realization of love is enough to make Smirnoff undergo the series of truly bizarre and unexpected changes in register could probably only be accomplished in a farce. The arguments that take place between Mrs. Popov and Smirnov serve both to provide the comic material for the play and as a foundation upon which to build Smirnov’s growing realization that he succumbing to the ultimate debt of love. Popov has retained her commitment to her husband long after his death has released her from that debt. Smirnov is a landowner who had lent money to Mr. Popov’s husband before his death and who has now shown up to demand repayment because he, in turn, is facing down his own creditors. The cyclical nature of debt and repayment serves as a metaphor for relationships between men and women. The play proceeds from a point of Popov’s refusal and Smirnov’s reactions. It is the evolution of Smirnov’s reactions that is the key to understanding his character. The progression of the play is through dialogue rather than action and the progression of the dialogue of Smirnov is one of self-assuredness-almost cockiness-to a sense of losing control, which ultimately leads Smirnov to realize he has fallen in love. Smirnov boasts that he has â€Å"refused twelve women and nine have refused† him. These are the words of a man still secure in his independence before a woman; an insecure man never admits that a woman has refused him, much less nine. The subject at hand is still the debt as the argument intensifies, but then Mrs. Popov takes it from the financial to the personal. She attacks his very humanity by crying out â€Å"You’re nothing but a crude, bear! A brute! A monster! â€Å". Finally, things progress-as it seems it always must-to weapons being brought to bear. Mrs. Popov goes for her husband’s pistols, essentially turning the argument into a full scale duel. There is only one problem: Mrs. Popov does not know how to fire the gun. At this point, she ceases to be a debtor and is well on her way to becoming a woman. Smirnov is lost. Smirnov’s reactions to Mrs. Popov change considerably after weapons are introduced and since it is clear he has no real fear for his life, this change that comes over only can only be attributed to a death in his original feelings for the widow as his emotional trek comes to a rest a full one-hundred eighty degrees from where he started. Nothing in either his words or his actions could lead one to suppose that any element of truth is expressed when Smirnov asserts â€Å"If she fights I’ll shoot her like a chicken! . One can well imagine the Smirnov who first entered Mrs. Popov’s home at the beginning of the play actually entertaining this idea-if not actually going through with it-but the words ring empty and hollow by the point at which they are actually spoken. The Bear is a drama-perhaps even a tragedy if one cares to extrapolate what may happen to these two characters once the curtain comes down upon this small moment in their lives-masquerading as a farce. And, of course, it has to be that way. If the events that take place within the short period of time allotted in this short play were played straight and dramatically, Smirnov’s strange, comedic odyssey from cold, heartless debt collector to overwhelmed object of love would draw even more laughs, albeit unintentionally. To show the absurdity of Smirnov’s situation, indeed the absurdity of how any two people come to fall in love, the farce is the writer’s best weapon. It provides a method of distancing the audience from realizing they too are characters in a real life farce every time they fall in love. How to cite The Brute, Essay examples

Sunday, May 3, 2020

Business Entrepreneurship for Di Bella Coffee †Visit for Complete Sol

Question: Describe about the Business Entrepreneurship for Di Bella Coffee. Answer: The entrepreneur chosen for the essay is Phillip Di Bella, founder and managing director of Di Bella Coffee. In a few short years, Di Bella Coffee has become a very successful business. Many topics are discussed in the essay regarding the growth and development of the firm started by the entrepreneur along with future recommendations. The piece will provide a deeper understanding of the ideas and background of opening the new venture. The company has been witnessed some developments along with recognition with an array of various prestigious awards. However, the success story of Phillip Di Bella is fuelled by innovation, commitment, and passion. In the year of 2006, Di Bella Coffee is recognized for its growth of business. Gradually after 2010, the company had started to expand its business operations outside Australia i.e. in China, India, New Zealand, etc. in 2015. Di Bella Coffee is known for the leadership and business strategy of Phillips Di Bella. He is a revolutionary icon in the industry of beverage market, especially in the caf market. There were many competitors at that time when Phillips started his new small venture with a coffee roasting machine. He is passionate about coffee and is focused on providing an exceptional customer service to the people of Australia. Philips has understood that focusing on customers will help in growing his business at world-class level (Maher 2014). A dynamic business environment with the increase of competition in the market has lead Di Bella to introduce new and unique exceptional services to the customers. Before opening the business, Phillips had done an extensive market research about the experience of the clients with the existing caf present in the Australian market. Customers are not satisfied with the taste and flavor of the coffee available in the market. It is the point of opening his new vent ure in the Australian market (Paterson et al. 2014). On extensive research, Philips had found that most of the Australians drink coffee with milk without proper blend and flavor. Phillips vast knowledge about different types of coffee blends and perfect mixes is the key area of success of his company in the market. He believes that focusing on business needs will not only result in success in business in the long run. However, his business focuses towards the needs of the customers. The core aspect of achieving trust from the customers is by targeting the needs. There is an another perspective that has put Philips in setting apart in the field of opening business the coffee retail chain in Australia (Featherstone et al. 2014). Thinking ability of Phillips in changing the traditional standard product into a new product with new texture and flavor helped in gaining customer preference along with loyalty. It is seen that the clients of Di Bella Coffee are very loyal to the brand. They like the products of the company. He has also started to teach people about the coffee industry and the single cup of coffee from the enterprise. Customers can analyze the perfect cup of coffee provided by the corporation (Glavas 2013). It is a unique approach to increasing the brand awareness among the public. Phillips Di Bellas entrepreneurship is celebrated for many years in many parts of the world. The passion for coffee and entrepreneurial spirit had led him to open a small coffee roasting business operations in Brisbane in the year of 2002. Ernst Young have recognized Di Bella as a finalist in the field of entrepreneur of the year in the year 2005. Finally, he received the award on 2008. Entrepreneurship of Di Bella is popular in Australia. The socio-cultural background of Di Bella is influenced by community involvement (Dibellacoffee.com, 2016). Apart from his business, Phillip has many community building roles. The significant level of participation of Philips in many community developmental programs has helped in earning prestigious awards and recognitions. The awards include Corporate Citizenship Award, the order of the Star of Italian Solidarity, etc. for his great contribution to the Italian community (Fritz et al. 2015). Apart from focusing on business, Philip is dedicated to encouraging environment and building relationships. Phillip is a very passionate person. However, he is also interested in developing passion among others also. It is the reason of involvement of him in the community engagement programs (DiBella 2013). He inspires passion among others. Phillip involved in various charitable organizations and contributed a lot. The most notable organization he is involved is Pyjama Foundation. He used to organize a recreational camp for careers and children of the disadvantaged and underprivileged children in the local community (Kosalge and Ritz 2015). He is a keen observer of people. With the dissatisfaction in customer service in the industry, he opened his company by convincing clients of providing better service. This had encouraged him to improve his business in the market. The exceptional signature blends of the coffee of Di Bella are now famous for the creation of the global brand. In his initial days, Philips had visited clients to attract customers for his new business venture (Neilson et al. 2013). The competitive advantage of Philip is there in the Australian market. The main competitor of Di Bella Coffee is Victoria Coffee in Australia. Apart from that, there are other coffee retail chains such as Barista, Starbucks, McDonalds, etc. These coffee chains are global chains and are present in many countries of the world. Di Bella Coffee not only faces competition in Australia from these retailers but also in its foreign operations. However, Philips has a different point of view (Carter et al. 2015). It is discussed earlier that, Di Bella Coffee is focused on customers more than its products. It is the reason of maintaining a strong brand image in the market. Phillip also admitted the fact that in the modern competitive business world, with the change in a business environment the taste and preference of consumers also changes. New taste has evolved in the market. This has encouraged Phillip to develop the taste of its products in the Australian market. Consumers preferences have also changed in other countries such as New Zealand, India, etc. The above competitors are present in these markets also. The innovative mind of Phillips has resulted in many methods of brewing coffee that will provide a good taste but different from the previous ones. The caf specializes in bringing coffee from various parts of the world (Perrone et al. 2015). Apart from these, the company for making product differentiation also uses different brewing methods. Though Di Bella Coffee is progressing its operations towards many countries of the world, there are many restrictions that the company has to face while entering into new countries. Phillips mainly faced cultural issues in different countries of the world. The consumers of target market may not prefer the taste of coffee that is preferable in Australia. Apart from that, Philips has to change the business strategy of its company to capture the trust and preference of the customers in the host country (Glavas 2013). The HRM procedures are to be formulated in a way to gaining an understanding of the nature of the people. The policies that are feasible in Australia may not provide actual result in the foreign countries due to cultural differences. Out of the box, thinking is required both in the field of product variation and recruitment of a right candidate for the maintenance of branch operations. There is a need for product changes that can hit the taste buds of the customers of the t arget market. Apart from different blends of coffee, Phillips can innovate new ranges of food products with coffee for the customers. The company can expand its business operations in other countries by adopting various entry modes such as mergers, acquisitions, joint ventures, franchise, etc. Among these entry methods, Di Bella can adopt mergers and acquisitions for entering into a foreign market (Neilson and Shonk 2014). Apart from that, Phillips can also expand the stores of the company by increasing the number of products. A different section of the store can sell other complementary fast foods other than coffee. It will also increase the brand image of the company by tapping new customers. Entrepreneurship is setting a business of own. Philips had started his business initially on a small scale. It is discussed earlier that Di Bella Coffee has gradually shown the progress. Now the company has adopted processes of globalization for expanding business operations in many countries of the world. The essay discusses entrepreneurial skills of an Australian entrepreneur. Phillips Di Bella is recognized as one of the most famous entrepreneurs in Australia. His zeal for development and passion for coffee has influenced him to achieve a great platform within such a short span of life. Apart from Phillips, many other entrepreneurs have flourished their business in Australia. Focus on people is the main area of success of the company in the competitive market. Many technologies are used in roasting and brewing coffee. Phillips had identified the potential demands in the market to grow the business of coffee in Australia. References Carter, J.F., Yates, H.S. and Tinggi, U., 2015. Isotopic and Elemental Composition of Roasted Coffee as a Guide to Authenticity and Origin.Journal of agricultural and food chemistry,63(24), pp.5771-5779. DiBella, A.J., 2013. Sustainable change (or the end of change) at the US Mint: A case exercise.The International Journal of Management Education,11(2), pp.55-65. Dibellacoffee.com. (2016).About Phillip Di Bella | Di Bella Coffee. [online] Available at: https://dibellacoffee.com/Our-Story/About-Phillip-Di-Bella [Accessed 9 Sep. 2016]. Featherstone, T., 2014. Q and A with Phillip Di Bella.Company Director,30(9), p.12. Fritz, S., See, L., McCallum, I., You, L., Bun, A., Moltchanova, E., Duerauer, M., Albrecht, F., Schill, C., Perger, C. and Havlik, P., 2015. Mapping global cropland and field size.Global change biology,21(5), pp.1980-1992. Glavas, C., 2013. International marketing implementation:The sweet aroma of success. Modification of products for new markets: The case of TORQ by Di Bella Coffee, case study.International Marketing: An Asia-Pacific perspective (6e), pp.680-680. Glavas, C., 2013. The sweet aroma of success: Modification of products for new markets in the case of TORQ by Di Bella Coffee.International Marketing: An Asia-Pacific Perspective [6th ed.], pp.680-683. Kosalge, P.U. and Ritz, E., 2015. Finding the tipping point for a CEO to say yes to an ERP: a case study.Journal of Enterprise Information Management,28(5), pp.718-738. Maher, B., 2014. Sardinia comes to Australia: Finding spaces for Mediterranean writing in translation.Journal of Australian Studies,38(3), pp.304-313. Neilson, J. and Shonk, F., 2014. Chained to Development? Livelihoods and global value chains in the coffee-producing Toraja region of Indonesia.Australian Geographer,45(3), pp.269-288. Neilson, J., Hartatri, D.S.F. and Lagerqvist, Y.F., 2013. Coffee-based livelihoods in South Sulawesi, Indonesia. Paterson, R.R.M., Lima, N. and Taniwaki, M.H., 2014. Coffee, mycotoxins and climate change.Food research international,61, pp.1-15. Perrone, A. and Wodonga, T.A.F.E., 2015. Centralian College: Creating a strategic marketing plan for long-term growth.Marketing, p.85.