3 | Operations Management Assignment: I need help writing a research paper.

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1. Case Study: Conflicting Clients

Topic: Auditing (Confidentiality, Misrepresentation of Facts)

People Involved:

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· Jennifer Grace, First year member of her CPA firm’s management group

· Tom Ward, CFO of Fantastic Developments, Inc., a client

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While reviewing the current-year audit working papers of Coshocton National Bank (CNB), the engagement manager, Jennifer Grace, noted something curious. In the working papers related to loan valuation, Jennifer saw that the commercial loan of Fantastic Developments had been randomly selected for confirmation but that Fantastic had not responded to either the initial or second confirmation request. The audit staff disposed of this “loose end” by alternate procedures: examining cash collections (which had become somewhat sporadic) and vouching to underlying loan documentation, including a set of recent (unaudited) financial statements that showed Fantastic’s solid financial position and operating profitability.

Jennifer noted this reference to Fantastic Developments because this private company was also a client of her firm. In fact, Jennifer had served as the audit senior on the prior-year audit of Fantastic. She knew that the company had been struggling for a couple of years and had experienced recurring operating losses. Her knowledge of Fantastic did not reconcile with the discussion in the audit working papers related to the financial statements furnished to the bank.

When Jennifer contacted Fantastic’s CFO, Tom Ward, and inquired about the company’s apparently miraculous turnaround, he was noncommittal and unhelpful. Tom replied that business had picked up. He apologized for not calling Jennifer’s firm himself because he had been so busy, and then he told her that Fantastic had decided to engage another CPA firm for its accounting and auditing needs. Although confused, Jennifer obviously couldn’t reject the possibility that this abrupt dismissal was a direct consequence of her inquiry.

As a result, Jennifer wonders whether the financial statements which Fantastic furnished to the bank as a basis for a loan application are fraudulent. The bank apparently has no such suspicion, however.

_______________________________________________

Use the Instructionsfor Case Analyses to craft a response to this case, articulating the main issues and ethical dilemma.   Review the assessment criteria below before you begin writing. 

Submit a written paper which is 2-3 pages in length exclusive of reference page and that is double-spaced.  You should cite relevant resources in APA format. 

Papers will be assessed using the following criteria:

The Written assignment:

· identifies all the relevant facts of the case

· articulates overarching ethical issues including the extent of Jennifer's responsibility to take action; how the interests of the firm (and stockholders) can be balanced against the environmental interests; what obligation the company has to future generations and citizens.

· identifies all stakeholders

· poses possible alternatives and ethics of each alternative.  Paper should explore the possible alternatives and ethics from the Utilitarian Perspective, the Rights Perspective, or the Justice Perspective

· identifies all practical constraints

· recommends a specific action Jennifer should take 

· is of high quality, writing is clear and professional

· conforms to the structural requirements including APA style guidelines for References.

2.Topic: Corporate Social Responsibility

Involved Parties:

· Bob, President

· John, Chemical Engineer

· Henry, Controller

· Kirk, Assistant Controller

Kirk is a bright individual who is being groomed for the Controller’s position in a medium-sized manufacturing firm. After his first year as Assistant Controller, the officers of the firm were starting to include him in major company functions. For instance, today he was attending the monthly financial statement summary given at a prestigious consulting firm. During the meeting, Kirk was intrigued at how all the financial data he had been accumulating was transformed by the consultant into revealing charts and graphs.

Kirk was generally optimistic about the session and the company’s future until the consultant started talking about the new manufacturing plant the company was adding to the current location and the costs per unit of the chemically plated products it produced. At that time, Bob (the President) and John (the chemical engineer) started talking about waste treatment and disposal problems. John mentioned that the current waste facilities were not adequate to handle the waste products that would be created by the “ultramodern” new plant in a manner that would meet the industry's fairly high standards, although they could still comply with federal standards. Kirk’s boss, Henry, noted that the estimated cost per unit would be increased if the waste treatment facilities were upgraded according to recent industry standards.

While industry standards are presently more stringent than federal regulations, environmentalists are strongly pressuring for more stringent regulations at the federal level. Bob mentioned that since their closest competitor did not have the waste treatment facilities that already existed at their firm, he was not in favor of further expenditure in this area. Most managers at this meeting resoundingly agreed with Bob, and business continued on to another topic.

Kirk did not hear a word during the rest of the meeting. He kept wondering how the company could possibly have such a casual attitude toward the environment. Yet he did not know if, how, or when he could share his opinion. Soon he started reflecting on whether this was the right firm for him. What should Kirk do? Putting Corporate Responsibility first, but recognizing the politics at play, what is the most ethical thing to do? The most practical? What strategy would you suggest to Kirk if he came to you for advice?

Use the Instructions for Case Analyses to craft a response to this case, articulating the main issues and ethical dilemma.   Review the assessment criteria below before you begin writing. 

Submit a written paper which is 2-3-pages in length exclusive of reference page and that is double-spaced.  You should cite relevant resources in APA format. 

Papers will be assessed using the following criteria:

The Written assignment:

· identifies all the relevant facts of the case

· articulates overarching ethical issues including the extent of Kirk's responsibility to take action; how the interests of the firm (and stockholders) can be balanced against the environmental interests; what obligation the company has to future generations and citizens.

· identifies all stakeholders

· poses possible alternatives and ethics of each alternative.  Paper should explore the possible alternatives and ethics from the Utilitarian Perspective, the Rights Perspective, or the Justice Perspective

· identifies all practical constraints

· recommends a specific action Kirk should take (may include leaving the company)

· is of high quality, writing is clear and professional

· conforms to the structural requirements including APA style guidelines for References.

3. DISCUSSION BOARD

Corporations often “vote with their feet” in terms of doing business where expenses are lowest and revenues are highest. Buying low and selling high is a basic economic formula for success that has motivated international trade in many ways over the centuries.  This is popularly discussed when governments consider tax policies and is also applicable when they also consider the less obvious factor of environmental protections laws. If Mexico has no ban on DDT (a pesticide used in agriculture) and the USA has banned the use (but not the manufacture) of DDT, should a corporation buy land in Mexico, import DDT from the USA, grow larger crops, and export them to the USA?

· What ethical duties does the corporation have to the workers in Mexico, the neighboring landowners, and the USA consumers about the potential dangers of using DDT?

· Is there an ethical duty of DDT manufactures related to their export of DDT to countries that do not ban its use as the USA does?

Your Discussion should be a minimum of 250 words in length and not more than 450 words. I need help writing my essay - research paper include a word count. Following the APA standard, use references and in-text citations for the textbook and any other sources.