Crazy Eddie - Free Essay Example

Sample details Pages: 5 Words: 1591 Downloads: 6 Date added: 2017/09/22 Category Advertising Essay Type Narrative essay Tags: Experience Essay Did you like this example? Crazy Eddie, Inc. Common Size Balance Sheets March 1, 1987March 1, 1986March 1, 1985May 31, 1984 Cash3. 17%10. 47%33. 99%3. 76% Short-term investments41. 36%21. 14%0. 00%0. 00% Receivables3. 68%1. 77%4. 18%7. 12% Merchandise inventories36. 99%47. 16%40. 51%63. 83% Prepaid expenses3. 61%1. 86%0. 98%1. 41% Total current assets88. 81%82. 40%79. 66%76. 12% Restricted cash0. 00%2. 64%10. 77%0. 00% Due from affiliates0. 00%0. 00%0. 00%15. 69% Property, plant and equipment8. 95%5. 65%5. 64%5. 05% Construction in process0. 00%4. 93%1. 76%0. 00% Other assets2. 24%4. 38%2. 7%3. 14% Total assets100. 00%100. 00%100. 00%100. 00% Crazy Eddie, Inc. Common Size Income Statements Year Ended March 1, 1987Year Ended March 1, 1987Year Ended March 1, 1987Year Ended March 1, 1987 Net Sales100. 00%100. 00%100. 00%100. 00% Cost of Goods sold77. 23%74. 11%75. 87%77. 89% Gross profit22. 77%25. 89%24. 13%22. 11% Selling, general and admin expense17. 68%16. 39%15. 04%16. 43% Interest and other income2. 10%1. 22%0. 89%0. 51% Interest expense1. 48%0. 31%0. 32%0. 38% Income before taxes5. 70%10. 41%9. 66%5. 81% Pension contribution0. 14%0. 31%0. 44%0. 00% Income taxes2. 84%5. 06%4. 94%3. 06% Net income2. 72%5. 05%4. 28%2. 75% Net income per share0. 000096%0. 000183%0. 000176%0. 000131% Crazy Eddie, Inc. Key Ratios 1987198619851984 Liquidity Ratios: Current Ratio2. 40621. 39851. 56260. 9287 Quick Ratio1. 40440. 59820. 76800. 1499 Solvency Ratios: Debt to Assets Ratio0. 68370. 66430. 63590. 8298 Times Interest Earned3. 616930. 392728. 287714. 9253 Long-Term Debt to Equity2. 16171. 97861. 74624. 8755 Activity Ratios: Inventory Turnover3. 23204. 38115. 13585. 8812 Accounts Receivable Turnover32. 5026116. 771149. 751552. 208 Collection of Accounts Receivables in Days331175053 Profitability Ratios: Gross Margin0. 22770. 25890. 24130. 2211 Net Income Margin3. 00585. 04984. 27602. 7483 Return on Total Assets0. 03590. 10430. 8900. 0758 Return on Equity0. 11360. 31070. 24430. 6062 Upon anal ysis of Crazy Eddie’s ratios and financial statements there were several red flags that suggested the firm posed a higher-than-normal level of audit risk. Analysis of the financial statements raises several red flags. The first red flag was the shift in the balance of the cash and short-term investment accounts. In 1985 cash represented 33. 99% of total assets and in 1986 cash represented only 10. 47% of total assets. This shift in the cash balance is most attributable to the shift in short-term investments which were 0% and 21. 14% respectively. The drop in cash shows that Crazy Eddie was beginning to experience financial issues and liquidating their cash. Crazy Eddie continued to expand in this toughening market which furthermore liquidated cash. Another red flag is the drop in value of the merchandise inventory account. In 1984 the value of the inventory was 63. 3% and in 1987 had dropped to 36. 99% which shows that they were liquidating their inventory and replacing it with short-term investments. The retail industry is composed largely of merchandise inventory and this downward trend should have been a huge red flag. These red flags show a company who is losing market share because of the expansion of the electronics market in the late 1980’s. Analysis of key ratios continues the trend of red flags for an auditor. The first ratio that looks a bit suspicious to me is the current ratio which increased from . 3 in 1984 to 2. 41 in 1987. A current ratio over 1 generally suggest that if all of the current liabilities came due at one then the company would be able to pay the debt but in this situation for it to increase 150% over a 4 year span. The next red flag concerning ratios is the long-term debt to equity ratio which decreased from 4. 88 to 2. 16. The ratio show how aggressive Crazy Eddie was in financing their debt. The major red flag that I see with the ratios is the collection of accounts receivables in days which well below industry a verage. In 1984 Crazy Eddie was able to collect on account in 53 days and this number skyrockets to 117 in 1986. This show the inability for the company to collect the debt owed to them which is also reflected in the downward trend of cash. Extremely high accounts receivable turnover rates are an indicator of credit and collection policies that are too restrictive. The fact that the Antar family had absolute control over the operations was a red flag as well. Eddie Antar knew that if he kept the company controlled by family members that they would remain loyal. They were able to manipulate all aspects of the company. There were â€Å"major self-dealing transactions and related party transactions by family members† (Antar, S) The audit procedures that an auditor is supposed to perform are there to help protect from fraud that may occur. The falsification of inventory count sheets could have been prevented if the auditor would have verified the information that was on the sheets. Crazy Eddie executives were excellent at staying one step ahead of the auditor because they knew in advance which stores the auditors would visit, then they would ship merchandise to those specific stores. The bogus debit memos should have been authenticated by contacted some of the vendors of Crazy Eddie’s and asking for supporting documentation. â€Å"Unfortunately for the CPA, it is too easy for the client to conceal liabilities† (Wells). The auditors should have confirmed the notes payables with the bank to verify their existence which would have also shown the inflation of the accounts payable account. The recording of transshipping transactions as retail sales should have been authenticated by a review of the total sales at the specific store versus the gross profit and merchandise levels. The auditors should have followed the paper trail in this situation to see where the specific merchandise was coming from all the way to the sale of the merchand ise. If the auditors had performed this necessary step they would have seen that sales were inflated and inventory was overstated with an increase in gross profit from sales. The inclusion of consigned merchandise in year-end inventory could have easily been detected had the auditors verified the merchandise records. The auditors should have seen that the merchandise was to be returned to the suppliers. An auditor should be very well educated in the trends of the industry for which they are performing an audit. The industry was booming in the early 1980’s and began to slow as the decade continued. As the 1980’s continued, Crazy Eddie continued to show double digit growth while the other electronic retailers were struggling to break even. If the auditors involved in the case would have examined the industry then they would have taken a closer look at Crazy Eddie. The auditors appeared to have turned a blind eye to Crazy Eddie because of the revenue that was brought t o their company based on non-auditing work from Crazy Eddie’s. The first auditors was a small local firm that needed the revenue Crazy Eddie brought to them so they did as they were asked and in many situations did not ask any questions. The second auditors Main Hurdman had a nationwide practice with several clients in the consumer electronics industry and should have known what the trend was in the industry. They too received only a small portion of the revenue from auditing Crazy Eddie versus the amount they received from computerizing inventory system. Lowballing is an unethical practice that is involved in many industries including the auditing profession. Lowballing is when services are performed below the market price just to keep the business of an existing client or to attract new clients. In this case, Main Hurdman lowballed to obtain Crazy Eddie and knew that they could make up for the lost revenue by selling consulting services. An audit can be affected becau se the audit firm may not use the same resources on the client. The audit firm may be more willing to use interns or less experienced auditors to perform the audit to make up for the lost revenue. The audit may also be compromised because the auditors may not perform the accurate inventory checks as well as verifying other accounts. Crazy Eddie was clearly trying to impede auditors from performing their job by â€Å"misplacing† their invoices. A company with a sound financial system would not misplace 10 invoices. This should have been a huge red flag that Crazy Eddie was being deceptive. Unfortunately the auditors in the case just turned a blind eye and allow the company to continue to have material misstatements on their financial statements. In this situation, the auditor could request invoices from the suppliers to get an accurate count of the merchandise that was delivered to the company. The next step would be to perform and inventory count at some of the Crazy Ed die locations without giving advance notice. I think that companies should be allowed to hire individuals who formerly served as their independent auditors. Companies are facing cost issues and are trying to save money because of our economic situation and training costs will be greatly reduced if the company can hire an individual that is already familiar with the accounting system. In considering a cooling-off period, the Independence Standards Board noted that a mandated cooling-off period for partners and professional staff might create a greater appearance of independence between the accounting firm and the registrant (U. S. Securities and Exchange Commission). The cons of this practice are that the audit firm may encourage this practice in order to keep the client as a customer which created a disadvantage for the competition. There is also the increased risk of fraud because the auditor has first-hand knowledge of how the audit will be performed. The auditor will know h ow to manipulate the numbers because they will know the checks that will be performed. Afterthought While doing research for the case I became intrigued with how detailed and complex the fraud became at Crazy Eddie’s. In the article titled So That’s Why It’s Called a Pyramid Scheme, the author described 5 principle types of financial statement fraud and how Crazy Eddie’s was involved in all 5. While doing research on the case I was surprised by how much information there was on the internet. I also found it interesting that Sam Antar, former CFO has his own blog site where he details the aspects of the fraud and how it was concealed from the auditors. https://www. whitecollarfraud. com/1265851. html. Antar, Sam E. 2010. https://www. journalofaccountancy. com/Issues/2000/Oct/SoThatSWhyItSCalledAPyramidScheme. htm. So That’s Why It’s Called a Pyramid Scheme. Wells, Joseph T. 2000 https://www. sec. gov/rules/final/33-8183. htm. U. S. Securit ies and Exchange Commission. 2003 Don’t waste time! Our writers will create an original "Crazy Eddie" essay for you Create order

Essay about Apocalypse Now - 1649 Words

Apocalypse Now I have always enjoyed movies. But at some point I started to think of movies as more than just entertainment. I began to view them as a movie critic would, rather than just a casual viewer. Because of this perspective, I think of Apocalypse Now as one of the best American made movies I have ever seen. As a student of and an active participant in the late twentieth century media age, I feel justified in making this statement. In my lifetime of observation of American media, including fourteen months of intense movie watching in conjunction with my employment at a local video store, I have had an opportunity to observe a broad sampling of the films, and feel more than qualified to make this statement. By referring to†¦show more content†¦Apocalypse Now is the story of a Green Beret named Willard who journeys through Vietnam by river to confront an officer who left the army in the pursuit of his own private war. 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Advantages And Disadvantages Of Cloud Competing - Samples

Question: Discuss about the Advantages And Disadvantages Of Cloud Competing. Answer: Introduction The concept of cloud computing is becoming an important topic for businesses these days. The report will discuss in detail about different advantages and disadvantages of cloud competing. This is why, during the process of discovering the power of this concept, it is also crucial to have more understanding related to streamlining the procedure of IT that make this process more helpful (Oliveira et al, 2014). Literature Review Following are the list of advantages of cloud computing: - Cost effective: the concept of cloud computing is actually considered as one of the most cost effective methods that helps in maintain and also upgrading the system to next level. The conventional form of software based costs is huge in term of money. In addition the licensing fees for different number of users can further prove to be very costly for the organization (Kumar et al, 2015). Unlimited storage: the storage of data in this system provides an unlimited amount of storage ability and this is why, it is important to understand that people do not worry about the storage space or rise in the present storage space presence (Rittinghouse et al., 2016). Software integration: the concept of cloud computing along with software integration is normally related to something that happens automatically. This further means that one does not require taking some additional efforts to change as well as integrate the application as per the preference of the people (Fernndez et al, 2014). Rapid deployment: in the end, the concept of cloud computing provides number of advantages of rapid deployment. Here it is crucial to actually opt for the method of operations for the complete system and can be completely functional in sometime (Sultan, 2014). Disadvantages Following is detailed discussion: - Issues related to technicalities: it is important to understand here that information on the concept of cloud computing can also be accessed at any point of time and from any place at all (Almorsy et al., 2016). There are also multiple times when the current system can have some serious problems. The company must always be preparing of technical issues that can come up at any point of time (Nkhoma et al, 2013). Attacks: confidential information can actually create vulnerability in the companys existence to any kind of hack and threats. It is important to be well prepared and aware of the fact that there is nothing online which is secure and there is always a change of stealth of any kind of sensitive data (Hameed, et al 2016) Research Questions and Hypothesis Research Questions Primary research question What are the advantages and disadvantages of cloud computing in business? Secondary research question What are some of the best measures that have been taken to improve the security of the system? Why do business use cloud computing? How does cloud computing reduces the risk for the business? Hypothesis Cloud computing is becoming an integral part of organization in todays time and the concept comes with advantages and disadvantages which are equally important to understand. The scope of the report goes from different organizations and using the cloud computing model (Liu et al, 2014). The concept of cloud computing actually means internet based computing of the information. This is why it is important for the organizations to never have data put up on this system if they are not very sure or comfortable about the sensitivity of data (Subramanian et al, 2014). Recovery and backup: all the information is actually stored in the cloud and this is why back up along with restoring that is actually much simpler than storing it as a physical machine. In addition many cloud based functions are normally very competent to deal with the recovery of data (Garrison et al, 2015). Security: the other important problem while present in the cloud is various security based challenges (Hwang et al., 2016). Right before selecting the base for technology, one must also understand that the company can surrender all the sensitive and confidential data to a third party. This is actually a huge amount of risk for the company (Chang et al, 2014). Operational Definitions Setting the concept of cloud computing, their vendors have gone to an extra mile to promote the concept in organizations (Yadav et al., 2016). There are definitely some security issues and security of data is prime concerns but the credibility here has also suffered a lot. There are so many kinds of elements in the research that can be categorized as dependent as well as independent elements like the cloud computing, security, vulnerability, threats, SaaS etc. Research Methodologies: Data Collection Analysis Sampling Techniques The case will have different organizations that are using cloud computing in their system. This further will be done to make sure that the opinion of social media and companies will be covered through all small to larger organizations. The study will be based on a simple random based sampling method that will help in conducting interviews as well as answering the research question and also evaluate the stated hypothesis. Method of Analysis There are two sides of the arguments and the concept means different for different people this is why the debate on using qualitative or quantitative methods for study concludes that both the methods must be adopted and there should be mix usage (Mezgr Rauschecker, 2014). Qualitative research The qualitative aspect of collecting data will further make it possible to gain clarity on the complicated nature of the features that has to be studied here and therefore there will be more clarity on the topic (Gupta et al, 2013). The qualitative research will be used to form questionnaires which have some open as well as close ended doubts. Quantitative research For the sake of quantitative methods, there are number of properly structure interviews that must be conducted to similar number of respondents on phone along direct meeting. This further will make sure that every interview will have similar set of queries (He Da Xu, 2014). Data Collection While selecting the sample for the study, it is important to have informed consent and must be sent to the study candidates participating in electrical as well as hand based delivery (Sajid Raza, 2013). The main motive of the study will be further explained to the candidates and there are responses that will promise to be sensitive by nature and also compile at one place with an opinion of other candidates to make normal conclusion. Research Processes The number of responses achieved from the questionnaires will be assessed by entering it into an excel file and later it will also be edited in the right manner. The information will later will be send into SPS based version of seventeen data analysis software and also evaluate the data shown in using the statistics as a means along with model based percentages and scales and standard amount of deviations (Sadiku et al, 2014). Work Start Date End Date Project Objective 30th July 3rd August Scope of the project 4th August 15th August Literature Review 15th August 25th August Research Questions 25th August 30th August Research Design Methodology 30th August 3rd Sept Limitations 3rd Sept 8th Sept Expected Outcomes It is without question that organization these days are getting a lot of advantages from cloud computing. But with number of advantages, there are some disadvantages also. It is important to understand these aspects of cloud computing before taking it up so that maximum benefit from it can be gained (Hsu, Li-Hsieh, 2014). Reliability and validity The overall usage of mixed techniques of research can be related with number of threats for the validity as well as level of trust of the outcomes that are obtained here. For the sake of primary base of data, primary information tests the data for the sake of reliability and validity and also based on finding out the same outcome (Hsu, Li-Hsieh, 2014). Conclusion The kind of limitations using discussed methods in research will also be related to long amount of time as well as efforts needed here. In addition, the research also requires more amounts of resources to collect important data to also answer the discussed research questions. References Almorsy, M., Grundy, J., Mller, I. (2016). An analysis of the cloud computing security problem.arXiv preprint arXiv:1609.01107. Chang, V., Walters, R. J., Wills, G. (2014). Review of Cloud Computing and existing Frameworks for Cloud adoption. Fernndez, A., del Ro, S., Lpez, V., Bawakid, A., del Jesus, M. J., Bentez, J. M., Herrera, F. (2014). Big Data with Cloud Computing: an insight on the computing environment, MapReduce, and programming frameworks.Wiley Interdisciplinary Reviews: Data Mining and Knowledge Discovery,4(5), 380-409. Garrison, G., Wakefield, R. L., Kim, S. (2015). The effects of IT capabilities and delivery model on cloud computing success and firm performance for cloud supported processes and operations.International Journal of Information Management,35(4), 377-393. Gupta, P., Seetharaman, A., Raj, J. R. (2013). The usage and adoption of cloud computing by small and medium businesses.International Journal of Information Management,33(5), 861-874. Hameed, A., Khoshkbarforoushha, A., Ranjan, R., Jayaraman, P. P., Kolodziej, J., Balaji, P., ... Khan, S. U. (2016). A survey and taxonomy on energy efficient resource allocation techniques for cloud computing systems.Computing,98(7), 751-774. He, W., Da Xu, L. (2014). Integration of distributed enterprise applications: A survey.IEEE Transactions on Industrial Informatics,10(1), 35-42. Hsu, P. F., Ray, S., Li-Hsieh, Y. Y. (2014). Examining cloud computing adoption intention, pricing mechanism, and deployment model.International Journal of Information Management,34(4), 474-488. Hwang, K. (2017).Cloud and Cognitive Computing: Principles, Architecture, Programming. MIT Press. Kumar, N. S., Lakshmi, G. R., Balamurugan, B. (2015). Enhanced attribute based encryption for cloud computing.Procedia Computer Science,46, 689-696. Liu, C. Y., Zou, C. M., Wu, P. (2014, November). A task scheduling algorithm based on genetic algorithm and ant colony optimization in cloud computing. InDistributed Computing and Applications to Business, Engineering and Science (DCABES), 2014 13th International Symposium on(pp. 68-72). IEEE. Mezgr, I., Rauschecker, U. (2014). The challenge of networked enterprises for cloud computing interoperability.Computers in Industry,65(4), 657-674. Nkhoma, M. Z., Dang, D. P., De Souza-Daw, A. (2013, May). Contributing factors of cloud computing adoption: a technology-organisation-environment framework approach. InProceedings of the European Conference on Information Management Evaluation(pp. 180-189). Oliveira, T., Thomas, M., Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors.Information Management,51(5), 497-510. Rittinghouse, J. W., Ransome, J. F. (2016).Cloud computing: implementation, management, and security. CRC press. Sadiku, M. N., Musa, S. M., Momoh, O. D. (2014). Cloud computing: opportunities and challenges.IEEE potentials,33(1), 34-36. Sajid, M., Raza, Z. (2013, November). Cloud computing: Issues challenges. InInternational Conference on Cloud, Big Data and Trust(Vol. 20, No. 13, pp. 13-15). Subramanian, N., Abdulrahman, M. D., Zhou, X. (2014). Integration of logistics and cloud computing service providers: Cost and green benefits in the Chinese context.Transportation Research Part E: Logistics and Transportation Review,70, 86-98. Sultan, N. (2014). Making use of cloud computing for healthcare provision: Opportunities and challenges.International Journal of Information Management,34(2), 177-184. Yadav, D. S., Doke, K. (2016). Mobile Cloud Computing Issues and Solution Framework.