Presentation using part 1 and 2

1Chapter 45- Internal Defense
Which type of cell recognizes MHC 1 and which type recognize MHC 2?
What is the difference between Cell Mediated immunity and Antibody mediated immunity?
2
Chapter 43 Senses
What are the structures in the outer, middle, and inner ears?
Outer
Inner
Middle
Semicircular Canals
Cochlea
What does each of these control?
Utricle and Saccule
Cochlea
Organ of Corti
Explain how hearing works from sound hitting the tympanic membrane until vestibular nerve tells the
brain about the stimulation
3
Objective 2 Chapter 44 Internal Transport
Leukocytes- white blood cells
What is the pneumonic technique that we are going to remember these in order by?
N
L
M
E
B
Which three of them are granular? What is each of their uses?
Which of the two are agranular? What is each of their uses?
–
How are we going to remember which are granular and which are agranular?
4
Group 2- Objective 7 + 8- Chapter 44 Internal Transport
Label this Blank heart with the important structures of the heart.
Trace a drop of blood from when it enters the superior/inferior vena cava until it is pushed out the
aorta. Label when it is oxygenated and when it is deoxygenated.
Explain the different valve types and locations.
Compare the differences between the fetal heart and the adult heart.
5
Group 3- Objectives 9 + 10 Chapter 44 Internal Transport
Conduction System of the Heart and ECG
What is the SA node?
–
What is its purpose in the conduction system, where is it?
–
How many action potentials/min?
Nickname?
What is the AV node?
–
What is its purpose in the conduction system, where is it?
–
How many action potentials/min?
How can the ventricles play a role in the conduction system?
Label this ECG and tell what each wave/complex is responsible for.
6
Group 4- Objective 3 Chapter 46 Gas Exchange
Bird LungsSketch a quick picture of what bird lungs look like. What is special about bird lungs -How many
lungs/air sacs?
Explain what happens in first inhalation for a bird. (DRAW PICTURES ITS EASIER)
Explain what happens during first exhalation.
Explain what happens during second inhalation- to the original air and to the new air.
Explain finally what happens during second exhalation.
Finally, what about bird lungs is different than ours. Why would this be?
Group 5- Objective 4 Chapter 46 Gas Exchange
7
Explain the pathway of air starting in the nose and going to the alveoli.
What is the conducting zone? What structures makes it up?
What is the respiratory zone? What structures makes it up?
MECHANICS OF INSPIRATION (know these) 7 steps – name them and explain
Group 6- Objective 6 + 8 Chapter 46 Gas Exchange
8
What does Dalton’s Law of partial pressures say?
What about Fick’s law of diffusion?
–
Try and give a simple example of each of these laws.
This is a normal graph of oxygen-hemoglobin saturation. The more that binds the better pressure.
Now think about the same graph and compare what would happen with the Bohr Effect (pH), Haldane
Effect (CO2), and Temperature. Please draw the graphs and explain.
Bohr
Haldane
Temperature
1
Employee Engagement and Empowerment
Mawadda Alqutbi
Purdue Global University
Business communications
12/24/2023
2
Executive Summary
An organization results in a conglomeration of people from different backgrounds. The
role of the organization is to ensure that people from different spheres and skill levels work
towards a common goal. It is the work of human resource management to promote integration
and engagement, which results in a positive working atmosphere. The organization’s culture is
fundamental in determining the type of working environment. Therefore, employee engagement
and empowerment result in retention, which has tremendous benefits. While organizations seek
to reduce expenditure by capitalizing on costs, there is a need to implement resource
management that retains employees and utilizes their capabilities. Looking for new employees is
costly since there are several steps that make the organization lose time and money, such as
training, outsourcing, taking interviews, and waiting for employees to adapt. With old
employees, the organization can achieve the desired level of change and development since there
is a proper understanding of industry requirements. Employee engagement and empowerment
affect their morale, loyalty, satisfaction, and dedication, which is desirable, especially in
promoting improved performance. This paper explores the role of flexible work schedules in
promoting employee retention, employee training and its impacts on retention, employee reward
systems, and effective communication platforms. This paper is a comparative analysis of the two
sides of each segment using examples of corporations and industries. The paper is essential since
it helps organizations improve employee retention and safeguard the well-being of the workers.
From the results, it is possible to acknowledge that employee training, work flexibility, reward
systems, and effective communication platforms facilitate increased employee engagement and
empowerment. The result of improved employee engagement and empowerment is elevated
performance and high susceptibility to goal achievement, which leads to retention. There are also
reduced employee outflows, which are indicators of high retention and satisfaction.
3
Table of Contents
Executive Summary
Employee Engagement and Empowerment
Literature Review
Methodology
Employee Training
Employee Flexibility
Employee Reward Systems
Communication Platforms
Employee Involvement in Decision Making
Effect of Employee Engagement on their Retention
Findings and Recommendations
References
2
4
5
8
9
10
12
13
13
14
15
17
4
Employee Engagement and Empowerment
Employees are the laborers who work towards ensuring that the organization attains its
postulated goals. There is a need to utilize the work done by each employee since it is a step
towards actualizing the goals. The employees being the backbone of organizations means that
their role is integral, and the management should work on enabling each employee to feel
comfortable. Wherever there are problems in the organization, the employees feel the change in
the culture, and this impacts their effectiveness and efficiency. The workers also learn how best
to perform tasks within the shortest time and without compromising quality. With a toxic work
environment, the workers feel the pain of being part of an organization and opt to leave. The
disadvantage of leaving is that the company would have to spend money and time in the hiring
process, training, and waiting for the new employees to adapt; these are losses to the company.
Employee retention is the ability of a company to prevent the outflow of employees. Achieving
employee retention involves ensuring there are mitigating factors to create a desired working
environment that would enable each employee to feel valued and well taken care of. Employee
engagement refers to the level of enthusiasm, zeal, dedication, and loyalty a worker feels to their
job. With employee engagement and empowerment, it is possible to improve the performance of
an organization and establish a conducive working culture for growth and development. This
paper tries to showcase how employee training, flexibility, reward systems, and communication
platforms result in retention.
Literature Review
When employees sign contracts and enroll to work for different organizations, they seek
compensation for the labor they offer. There are four factors of production, which include labor,
land, capital, and entrepreneurship (Cabrita et al., 2015). In the market, since the workers get
educated, they learn how to sell their skills and thus utilize labor as a factor of production.
Biologically, it is advised that a person should sleep for eight hours each day; therefore, the
human body is structured and designed to rest after working. Rest is critical in promoting high
performance and creativity.
A company that fails to innovate can lag and reduce its market share since the market is
constantly innovating to meet the demands of the consumers. The minds of the organization are
the workers who must feel accommodated and taken care of. Therefore, the center of
organization expansion and development is the employees since they work to meet the demands
and objectives of the organization (Levinson 2009). With employees being the drivers of
transformation, there is a need for the management to implement a working culture that keeps the
employees and capitalizes on their skills and talent. There are several methods through which the
human resource department works to promote high efficiency, and they include investing in
technology and equipment, motivations, and reward systems through proper salaries and
bonuses, promotions, training, support programs, team building, and comprehensive coverage.
Rather than focus on salaries, employees also seek opportunities for future development.
Therefore, there is a need for training sessions which develop and improve their skills (Arthur Jr
et al., 2003). There are managerial roles that need to be filled in the future, and the organization
5
seeks people who are competent and certified. It is the role of the organization to provide
employees with opportunities to get the required education to make them suitable for such
responsibilities. Also, work flexibility means that the working schedule suits the desires and
needs of the employees (Reilly 2001). Rather than focusing on a strict working schedule, it is
essential to discuss the working timetable with the employees since there is life out of work. In
addition, flexibility means that the organization should be task-oriented, where an employee can
feel free to do other activities after finishing assigned roles.
Communication is at the center of ensuring that each information passed by the
management reaches and is well understood by the employees (Dozier et al., 2013). Effective
communication strategies include timely communication, reduction of ambiguity, and being
direct. Employees need effective communication to promote discussions, negotiation, and
understanding. A working culture that integrates the voice or concerns of the employee is
significant and works towards promoting sustainable development. The employees should feel as
if they are a part of the organization, shareholders rather than workers. The result of achieving
employee empowerment and engagement is high retention, which is beneficial in eradicating
associated hiring costs.
Figure 1
Title: Steps of Employee Empowerment
6
Image: The four steps of employee empowerment. Source:
https://blog.workday.com/en-us/2022/secret-employee-retention-employee-engagement.html
Methodology
This research paper performs a qualitative comparative analysis to determine which of
the two depicted sides results in employee retention. The segments used in guiding the
comparative analysis include employee training, employee flexibility, reward systems, and
communication platforms. Each of the segments refers to employee engagement and
empowerment, and thus, it is essential to evaluate how it leads to employee retention. The
findings of the research provide a conclusion of the result of the depicted segments. The
recommendations act as a guide for the management of an organization to use to improve
employee retention.
Employee Training
This segment seeks to compare employee training between companies that train
employees and those that do not. Employee training involves equipping employees with the
required education and practical experience that aligns with future expectations and preferences.
Employee training seeks to advance competence and make the employees focus on professional
and personal development. According to Bolden-Barret (2019), in a study by Axonify, only 41%
of employees suggest that their employers are training the workers for future preparation. In
addition, a study by Ipsos shows that a third of workers do not receive any formal training.
The majority of blue-collar jobs, such as loading and unloading in warehouses, do not
offer training or formal education to their employees (Hopp et al., 2009). industries require
human labor, and thus, the need for the management to think of equipping the employees with
skills and knowledge becomes irrelevant. There are several reasons why some organizations do
not train their employees; among them is fear of employees leaving after training, it is costly, or
cheap outsourcing. Blue-collar jobs are in high demand since there are people continuously
seeking the position, and thus, it is easy to outsource. The result is that the workers stay in a
similar role for years, and this leads to a lack of personal and professional growth. The prayer of
the workers also stays constant for a long time, thereby making them vulnerable to exploitation
and dependent on the organization’s salary. Here, the employees are forced to stick to an
organization because of dependence, but whenever there is a chance to leave, there is no looking
back.
Government jobs and workers in learning situations, such as universities and colleges, get
the chance to receive training (Chaudhury et al., 2006). The majority of the white collar jobs
offer training through seminars, formal education, and benchmarking programs. These programs
are essential in equipping the workers with new skills and strategies. The sectors need
innovation, which is critical in attaining success. The workers enjoy an environment where they
can secure a better future by equipping themselves with on-demand skills. Training also offers a
chance for the workers to network and understand better methods of improving efficiency. When
an organization offers training, there is improved employee engagement and empowerment since
7
there is a thriving environment for development and future preparedness. The employees feel
satisfied, motivated, and willing to ensure that the organization meets its objectives. Employee
satisfaction is also at its core, which results in high retention, and this is why many opt to work
until retirement in the same institution or organization.
Employee Flexibility
Here, exploring how worker flexibility compares between corporations, industries, or
countries is pivotal in comprehending the role of employee engagement and empowerment.
Indian bosses are known to be strict and dictate jobs with close supervision (Craft, n.d.). There
are exceptions since large corporations such as Google and Microsoft have Indian leaders, but
the organizational culture is transformative. On the contrary, Finnish organizations promote a
flexible working environment.
Employee flexibility, or a working environment that is flexible, is one that considers the
schedule of each employee and tailors its system such that the employees can balance their work
and life. There is life beyond work, and thus, consideration must be placed to support the
employee in teaching a balance. Strict bosses who are always constantly supervising the workers
mean that their working schedule is tight and does not consider the needs of the employees
(Craft, n.d.). In such a case, the working environment becomes toxic and prone to burnout.
Employee harassment is at its core since the management is constantly looking for errors and
mishaps. There are even events where salary deductions are made because of the failure of
employees to adhere to the depicted schedules. A request for a change of schedule gets a
declining response and a threat of job loss. This working culture makes the employees vulnerable
and fearful because of a lack of job security.
On the contrary, Finish organizations that value employee flexibility are innovative since
there is integration of technology and hybrid systems (Grzegorczyk, 2021). The workers can
work from home and only come to the offices when needed. These job roles are task-oriented
such that the employees seek to achieve self-discipline to complete assigned tasks. Wherever the
tasks are completed, they can perform other personal duties until additional tasks are added. This
system considers the work and life of the employees and designs a schedule that works best for
them. Here, the employees can spend more time with family, carry out personal duties, and focus
on quality. The job satisfaction levels are high, and since there is job security, the employees are
driven to work to fulfill the objectives of the organization. Also, the employees get paid because
of the services and skills they offer rather than their ties to the company. Therefore, there is high
retention through enhanced employee empowerment and engagement.
Employee Reward Systems
Reward systems are diverse, and they include salaries, promotions, recognition, bonuses,
and allowances. From the reward system depicted, promotion is very critical since it affects the
behavior of the employees in relation to retention abilities. A comparative analysis of two
companies having different ratio strategies and policies provides insights into how it influences
employee empowerment, engagement, and retention.
8
One organization has a promotion policy where advertisements are posted wherever there
are positions, and all the candidates pass through a common or similar hiring process. The other
organization has a vertical promotion strategy where there is consideration of the internal staff
before the advertisements are posted for external considerations. The first case makes the
employees and those in the external market equal. Since the employment industry has high
competition, the employees working in the organization feel that the competitive pressure is
overwhelming. Even though there are positions in their organization, the chances of them getting
hired for the roles are lower (Ramlall, 2004). Therefore, there is a lack of motivation since there
is a high susceptibility that the position will be taken by an expatriate.
In the second case, where the organization considers the internal employees, there is a
high susceptibility that the organization will get an employee from the staff. Therefore, the
employees will improve their performance and feel motivated to earn such a position. Also, the
employees would feel valued since the company uses promotion as a reward system to boost
their morale and provide opportunities for personal and professional development. Therefore, the
reward systems improve employee empowerment and engagement, which in turn leads to high
employee retention.
Communication Platforms
Effective communication is the center of ensuring that there is mutual understanding
between the employees and the management. Communication is pivotal in promoting goal
actualization (Osborne & Hammoud, 2017). The organizational culture is the driving force of
effective communication since there is a need to consider platforms as an avenue where the
management can reach the employees and get feedback. Communication is a two-way process
since the recipient needs to acknowledge the reception of information. The management needs to
understand the employees and the platform that favors their interaction ability. Employees
working as blue-collar workers might use a different communication platform when compared to
corporate workers. Corporate workers need official communication, and depending on the nature
of the work, utilization of technology is paramount. For blue-collar workers, the use of
traditional forms of communication, such as memos, can be effective.
Employee Involvement in Decision Making
According to Hoel et al. (2010), autocratic leadership is one that does not consider the
views of the employees or other advisors. The management will make decisions without
consultation and consideration. Therefore, such an organization disconnects the employee from
the organization. Rather than the employees being part of the decision-making process, they are
viewed as laborers. Employees working in a company that utilizes their labor lack motivation
and feel exploited. Lack of education means that there is underutilization of employee creativity,
which outlines underperformance. Whenever there are issues within the organization, the
employees do not feel responsible since it is the management’s role to make decisions.
On the contrary, an organization that focuses on employee engagement and integration
makes the employee feel valued and accommodated. Employees are part of the organization and
9
should take part in the decision-making process. The management can be overwhelmed by the
decisions and responsibilities. Delegation of duties is a solution that works best to distribute
pressure and burden, which makes management easy. Employees are innovative and creative
since they are part of the market and understand the dynamics (Tucker 2002). Their views are
solutions that, when discussed, lead to strategic implementation of decisions that guide the
organization toward business sustainability.
Effect of Employee Engagement on their Retention
Employee engagement is fundamental in enhancing retention capabilities; it means that
the employees feel part of the organization and are motivated (Markos & Sridevi, 2010). The
employees connect to their work and colleagues and focus on the objectives since the
organization has systems that address their concerns. Some of the effects of employee
engagement on their retention include enhanced loyalty, improved performance, a positive work
environment, job satisfaction, boosted morale, effective and open communication, innovation,
and reduced turnover costs. The result is advantageous to the company since their employees
focus on revenue generation.
Findings and Recommendations
The comparative analysis has used case scenarios and examples of companies and
countries with different operating cultures. The comparative analysis has gained insights into the
different segments of employee engagement and empowerment. In the training segment, there
are positive results when a company seeks to train its employees since it leads to personal and
professional development. The employees will continue using their skills to develop the
organization and prepare for the future, thereby resulting in high employee retention. A flexible
working environment is one that considers the work-life balance of the employees. Strictness at
work results in a lack of motivation and morale, while flexibility emphasizes task-orientedness.
Employees in a flexible work environment can accomplish numerous tasks and are certain of
their job security, thereby resulting in loyalty and high employee retention. There are several
reward systems, and promotion is one of them. From the two companies, internal promotions are
fundamental in ensuring the staff are considered, and this boosts personal and professional
development and performance. Employed will look for avenues to fit into the advertised
positions by gaining relevant skills and knowledge. Effective communication ensures that the
employed understand the message. Recognizing the type of employees who had the best platform
to use in communication is significant in promoting effective communication. Employee
engagement is parallel to the induction of employees in decision-making. Companies would seek
the involvement of employees in decision-making since they are the creative force that drives
transformation.
Therefore, it is recommended that companies use this research in efforts to improve
employee retention. Employee retention saves on costs and utilizes the potential of employees in
revenue generation and growth. Employee retention, empowerment, and engagement can be
achieved through implementing training programs, flexible working structures, internal
promotion programs, effective communication, and involvement of employees in decision-
10
making. In addition to promotion as a reward system, there are allowances, above-market
salaries, bonuses, recognitions, and awards.
11
References
Arthur Jr, W., Bennett Jr, W., Edens, P. S., & Bell, S. T. (2003). Effectiveness of training in
organizations: A meta-analysis of design and evaluation features. Journal of
Applied
psychology, 88(2), 234. https://psycnet.apa.org/record/2003-03332-006
Bolden-Barrett, V. B.-B. (2019, August 26). Study: Companies aren’t training employees for the
future. HR Dive.
https://www.hrdive.com/news/study-companies-arent-training-employees-for-thefuture/561613/
Cabrita, M. R., Cabrita, C., Matos, F., & del Pilar Muñoz Dueñas, M. (2015). Entrepreneurship
capital and regional development: A perspective based on intellectual capital.
Entrepreneurship, Human Capital, and Regional Development: Labor
Networks,
Knowledge Flows, and Industry Growth, 15-28.
https://link.springer.com/chapter/10.1007/978-3-31912871-9_2
Chaudhury, N., Hammer, J., Kremer, M., Muralidharan, K., & Rogers, F. H. (2006). Missing in
action: teacher and health worker absence in developing countries. Journal of
Economic
perspectives, 20(1), 91-116.
https://www.aeaweb.org/articles?
id=10.1257/089533006776526058
Craft. (n.d.). The toxicity in the Indian work culture.
https://thinkly.me/thinkly/Post/Index/6DEZSMP
Dozier, D. M., Grunig, L. A., & Grunig, J. E. (2013). Manager’s guide to excellence in public
relations and communication management. Routledge.
https://books.google.com/books?
hl=en&lr=&id=VReOAQAAQBAJ&oi=fnd&pg=PP1&dq=Communication+is+at+the+c
enter+of+ensuring+that+each+information+passed+by+the+management+reaches+and+i
s+well+understood+by+the+employees.+E&ots=BjBRVXiB0V&sig=_Y8NNmYuXV5YakdKnWF2eQSYy0
Grzegorczyk, M., Mariniello, M., Nurski, L., & Schraepen, T. (2021). Blending the physical and
virtual: a hybrid model for the future of work (No. 14/2021). Bruegel Policy
Contribution. https://www.econstor.eu/handle/10419/251067
Hoel, H., Glasø, L., Hetland, J., Cooper, C. L., & Einarsen, S. (2010). Leadership styles as
predictors of self‐reported and observed workplace bullying. British Journal of
management, 21(2), 453-468.
https://onlinelibrary.wiley.com/doi/abs/10.1111/j.14678551.2009.00664.x
12
Hopp, W. J., Iravani, S. M., & Liu, F. (2009). Managing white‐collar work: An
operations‐oriented survey. Production and operations management, 18(1), 1-32.
https://onlinelibrary.wiley.com/doi/abs/10.1111/j.19375956.2009.01002.x
Levinson, H. (2009). Reciprocation: The relationship between man and organization.
https://psycnet.apa.org/record/2008-12235-002
Markos, S., & Sridevi, M. S. (2010). Employee engagement: The key to improving performance.
International journal of business and management, 5(12), 89.
https://www.academia.edu/download/77045834/6332.pdf
Osborne, S., & Hammoud, M. S. (2017). Effective employee engagement in the workplace.
International Journal of Applied Management and Technology, 16(1), 4.
https://scholarworks.waldenu.edu/ijamt/vol16/iss1/4/
Ramlall, S. (2004). A review of employee motivation theories and their implications for
employee retention within organizations. Journal of American academy of
business,
5(1/2), 52-63.
https://www.academia.edu/download/55461861/
Review_of_Employee_Motivation_Theories__Journal_of_American_Academy_of_Business.pdf
Reilly, P. A. (2001). Flexibility at work: Balancing the interests of employer and employee.
Gower Publishing, Ltd..
https://books.google.com/books?
hl=en&lr=&id=M8OqSKcILeEC&oi=fnd&pg=PP15&dq=work+flexibility+means+that+
the+working+schedule+suits+the+desires+and+needs+of+the+employees.&ots=Qso4rY
PCno&sig=axtCrRkHftmsYd_0qqnsDpMojeE
Tucker, R. B. (2002). Driving growth through innovation: How leading firms are transforming
their futures. Berrett-Koehler Publishers.
https://books.google.com/books?
hl=en&lr=&id=a8hbnMpnG8MC&oi=fnd&pg=PA1&dq=+Delegation+of+duties+is+a+s
olution+that+works+best+to+distribute+pressure+and+burden,
+which+makes+management+easy.
+Employees+are+innovative+and+creative+since+they+are+part+of+the+market+and+u
nderstand+the+dynamics.&ots=EjxqO82xB3&sig=9-URC36Gd6nJrJAa1HzGK5jaL6M
COOKIE CREATIONS CONTINUING CASE
1
Cookie Creations Continuing Case
Mawadda Alqutbi
Purdue Global
Abstract
This is a case study in which we explore Cookie Creations, a business owned by Natalie Koebe. We will explore the different
stages and significant areas of the startup as it grows. These will include its sources of capital, day-to-day running the business,
Staffing, internal controls, record keeping, and financial reporting among others. Natalie must ensure that she hires eligible
candidates to carry out specific duties in the business ethically and professionally. Internal controls will help Natalie ensure
reliable, timely, as well as accurate information of running her business. One of such internal controls is proper record keeping,
which will help her make sound decisions and take the right actions for the success of the business. Natalie must observe local
and international financial reporting standards while reporting finances of the business. Available opportunities for the business
will be explored: becoming a distributor of cookies and and any other options and what to consider in making such decisions.
Different sources including published books, journal articles, reports, and websites will be used for research in this report.
Cookie Creations Continuing Case
CC1- Business Decisions
a. Business Organization
b. Accounting Information
c. Business Transactions
d. Bank Accounts
e. Personal and Business Assets
CC2 – Accounting Decisions
a. Financial Statements
b. Evaluating Liabilities
c. Business Sustainability
d. Business Profitability
e. Business Debt
f. Dividend Reporting
g. Evaluation of Future Partnership
CC3 – Inventory Decisions
a. Inventory Classification
b. Inventory Record Keeping
CC4 – Internal Control Decisions
a. Internal Control Weakness
b. Internal Control Improvements
CC5 – Credit Decisions
a. Extending Credit Evaluation
b. Credit Alternatives
c. Benefits to Accepting Credit
Conclusion
References
Bartkevičiūtė, C., Gaigaliene, A., & Legenzova, R. (2018). The Assessment of Determinants of Credit Services’ Choices
among Students. Management of Organizations: Systematic Research 79(1):7-23. DOI:10.1515/mosr-2018-0001
Calzone, B. (2024). The Importance Of Financial Reporting And Analysis: Your EssentialGuide. datapine.com.
https://www.datapine.com/blog/financial-reporting-and-analysis/
Jonick C. (2017). Principles of Financial Accounting. University of North Georgia Press. Dahlonega, Georgia.
Kenton, W. (2024). Internal Controls: Definition, Types, and Importance. Investopedia.com.
https://www.investopedia.com/terms/i/internalcontrols.asp
May, B., Atkinson, P., & Ferrer, G. (2017). Applying inventory classification to a large inventory management system.
Journal of Operations and Supply Chain Management 10(1):68. DOI:10.12660/joscmv10n1p68-86
1
Cookie Creations Continuing Case
Mawadda Alqutbi
Purdue Global
2
Abstract
This is a case study in which we explore Cookie Creations, a business owned by Natalie Koebe.
We will explore the different stages and significant areas of the startup as it grows. These will
include its sources of capital, day-to-day running of the business, Staffing, internal controls,
record keeping, and financial reporting among others. Natalie must ensure that she hires eligible
candidates to carry out specific duties in the business ethically and professionally. Internal
controls will help Natalie ensure reliable, timely, as well as accurate information about running
her business. One of such internal controls is proper record keeping, which will help her make
sound decisions and take the right actions for the success of the business. Natalie must observe
local and international financial reporting standards while reporting the finances of the business.
Available opportunities for the business will be explored: becoming a distributor of cookies and
any other options and what to consider in making such decisions. Different sources including
published books, journal articles, reports, and websites will be used for research in this report
3
Introduction
Foundational development is of utmost importance to the business world because it determines
whether the undertaking is a success or not (Amit, 2020), The thoroughness of this analysis goes into the
strategic decision process that Cookie Creations, a bakery owned by Natalie, needs to adhere to in its
growth path and sustainability. Concerning business organization, accounting practices, transaction
management, bank account structuring, and asset management, the defining elements of the firm’s success
play a greater role. Through an in-depth exploration of these three areas, we aim to provide her with
pragmatic conclusions that will enable her to make well-informed decisions and will help propel Cookie
Creations to more long-term success and profitability.
Cookie Creations Continuing Case
CC1- Business Decisions
a. Business Organization
The Cookie Creations, run by Natalie, at the beginning operates, as a sole proprietorship
and thus it faces liability and tax efficiency issues when it continues to expand. The LLC form,
which we will be switching to, provides the following benefits (Gawker, 2022). An LLC, just
like any other form of business entity, is relatively flexible, particularly when it comes to
personal financial liability and taxation. Not only that, an S-Corp status is also as good as a way
of saving on taxes and a means of building credibility. Through the creation of Cookie Creations
LLC, Natalie would be able to achieve a proper harmonization between personal asset protection
and operational freedom, a critical element for the business to be capable of adapting to changing
conditions and charting new courses of growth.
b. Accounting Information
The gradually decision-making at Cookie Creations is built on the fact of the accurate
accounting information (Geertz, 2022). As the business grows, the need of accurate finance
4
records becomes more and more vital. Investing in a suitable accounting software, like
QuickBooks or Xero, enables businesses to have real-time updates and the chances of doing tax
reporting accurately. Combining QuickBooks Online with a POS system, one can achieve all
financial information online, on a real time basis and, thus, make confident and well informed
decisions. Natalie will be able to adequately manage the business financials with an established
accounts system filling up this role effectively and facilitating the business growth plans.
c. Business Transactions
Having the ability to monitor and monitor the daily transactions is key to the financial
health of Cookie Creations. A POS cloud system which does not experience any integration
issues when connected with the accounting package is a viable strategic solution (Boutte, 2022).
Through this integration, accounting systems can record transactions in real time and make the
changes quickly and also accurately. Furthermore, it paves way for the priceless intelligence on
fads and customer inclinations that better guide business development moves. Natalie can also
strengthen the operational side via improving the process of transactions smoothly and, in
addition, the company can thrive for long.
d. Bank Accounts
For proper financial management of Cookie Creations, it is essential to keep the personal
and business bank accounts separate. A business account that is dedicated contributes to financial
disclosures, smooth tax filing, as well as doing your creditworthiness a favor. Teamwork or
dealing with a bank that gives some crucial services to small businesses brings financial advisory
services, loan options and growth capital. This tactical decision is not only a perfect fit for
operations but it also allows Natalie to look for possible expansions with an understanding of the
facts.
5
e. Personal and Business Assets
Having personal and business assets separate is critical so that you can be protected
legally and efficiently manage your assets. Having possession of one’s personal properties or
documents used in the business operation in addition to paperwork shows clarity and
professionalism (Bochańczyk, 2024). By being insured against business assets, companies can
reduce risks that otherwise, would lead to disruption in operations while the continuity of the
business remains unhampered. By safeguarding personal and business assets, Natalie can protect
the interests of Cookie Creations and enhance its long-term viability.
CC2 – Accounting Decisions
a. Financial Statements
Fundamental building blocks of Cookie Creations financial stability are its financial
statements: the balance sheet, the income statement, and the statement of cash flows. These
documents rather have reference to the current financial health of the organization but also can
be placed as strategic tools of forecasting and planning (Kimmel, 2020). Periodic data scrutinize
Natalie with income growth and costs comparison, enabling she to find out trends that gives the
directions on investment, expansion, and managing expenses. Cookie Creations as a small
company is a precious insight to act on market changes and to take advantage of new
opportunities thus to grow as a business.
b. Evaluating Liabilities
Liabilities, consisting of both the current liabilities and long-term debt on the one side,
have a remarkable impact on Cookie Creations financial wellness. Natalie’s way to check
whether the liabilities arranged are favorable for the business (through examining loan terms and
negotiating with suppliers)secures a basic liquidity and liquid flow of the company. Through the
6
keeping of a low ratio of debt accounts, including refinancing high-interest negotiations, the
company will be able to achieve not only the stability of finances but will also increase its
capacity for growth.
c. Business Sustainability
Sustainability for Cookie Creations involves environmental awareness, financial stability,
as well as ethical practices and community engagement. The business can promote sustainability
by using local resources and applying energy-efficient measures at the same time. This way the
business reduces its impact on the environment and improve community ties that embody its
brand. This broader understanding of sustainability provides a sustainability business model that
is prepared to withstand economic bumps while cultivating a wider customer base.
d. Business Profitability
Profit review and maximization is never-ending process for Natalie. By analyzing the
revenue streams of Cookie Creations and studying the cost structures, she identifies the potential
vectors of increasing margins, for example, through price adjustment, cost reduction, or
exploring new markets. It is this precise concentration on earnings which makes the business a
viable competitor, as it is in line with the strategic financial goals.
Business Debt
While debt can be effectively employed to propel growth and innovation, maintaining the
balance of it is a job that should not be ignored. Natalie is cautious while keeping an eye on debtto-equity and debt service coverage ratios, which means she will not venture into leveraging that
may jeopardize Cookie Creations’ financial positioning. Periodical assessments of financing
terms provide the necessary foundation for adjusting the capital structure ongoing considering
objectives and the industry while successively shielding the company from default.
7
a. Dividend Reporting
Even though Cookie Creations isn’t currently paying dividends, dividend-related issues
need to be addressed since the company may need to design a dividend policy in the future.
Consequently, the material factors that can affect the stance of the investor should be clearly
highlighted to maintain the trust of investors, with clearly stated dividend strategies attesting the
business’s investment worthiness in the market.
b. Evaluation of Future Partnership
Through strategic alliance Cookie Creations will benefit from partners’ resources, which
will help the business grow and become more efficient at its operations. Natalie takes a deeprooted initiative in selecting potential partners with which the company can work with regarding
their cultural please click for more values, financial well-being, and strategic objectives.
Technological collaboration with other firms in the form of joint ventures or improvements in
supply chain can position Cookie Creations strongly in the market and make Cookie Creations
prosper for a long period.
CC3 – Inventory Decisions
a. Inventory Classification
Natalie uses the ABC system to manage her inventory at Cookie Creation, and through
this she classifies items into three groups based on value and sales frequency. The B-items are
moderately priced and sold frequently, necessitating effective management. Thus, the A-items
are on the high side from the shelf and require highly focused management. C-items standing in
between high and low priority stock and have moderate need and demand. C-items, which are
sold in huge numbers though with low value, contribute a lot to keeping things going and
8
provide the cash flow required. Through a systematic approach to supplying the resources and
making the optimal stock handling, this method allows to achieve the best results.
b. Inventory Record Keeping
Natalie spearheads the overall operations efficiency of Cookie Creations with the
utilization of an IMS (Inventory Management System). In conjunction with POS system, it
carries out dynamic inventory tracking, as well as it automates the whole process of record-keen
up. This solution helps to manage the situation of stock-outs as well as prevent excess stocking
of the product leading to the right stock keeping levels (Perera, 2020). An up-to-date inventory
track ensures that the financial analysis is accurate and then empowers the bakery with necessary
strategies for pricing, procurement and sales which contributes to the financial and operational
success of the bakery.
CC4 – Internal Control Decisions
a. Internal Control Weakness
At Cookie Creations, Natalie pinpoints possible inside control deficiencies, which include
inadequate segregation of duties and the absence of regular audits. Such holes may produce
incorrect financial records and render the bakery to potential risks such as fraud and stealing
which may endanger the bakery’s good name and financial condition.
b. Internal Control Improvements
To solve this problem, Natalie will put several corrective measures into practice.
Financial controls can be stepped up by segregating duties and doing job and financial audits
regularly. Cookie Creations in this way, can improve the control systems that are internal.
Besides, deploying digital accounting and inventory management systems in the company will
save time as the operations will not be done manually anymore, therefore eliminating probable
9
human error. Tactical amendments involved are the company’s lock-up of assets, the creation of
financial reporting that is reliable, and the upholding of a reputation for the company’s honesty
and precision
CC5 – Credit Decisions
a. Extending Credit Evaluation
Natalie considers giving credit to a few customers at Cookie Creations for the purpose of
increasing sales and loyalty among customers. Natalie, thinks about giving the credit to two
Cookie Creation customers for bringing more to the customers, sales, and loyalty to the
company. By these principles she practice quality and timely credit profiling including payment
history and financial condition of customers in order to minimize the possibilities of poor
repayment with the aim of having a steady cash flow.
b. Credit Alternatives
Thereafter, Natalie examines the risks and credit quality, she may provide alternative
options like giving early payment discounts and partnering with third party financing ventures.
LTC lending may be a good option for such entrepreneurs who are excited about the freedom
business provides but do not affect the bakery’s revenues.
c. Benefits to Accepting Credit
Although the collection and management processes of credit payments are much more
labor intensive for Cookie Creations, there are some considerable advantages with this payment
method. It increases customer base, gives better shopping experience, and can contribute to the
enhancement of average sales per transaction. A properly organized credit policy, in search of
safe and secure credit options, could be one of the keys to growth for our bakery and protection
of our financial health.
10
Conclusion
In conclusion, the strategic decisions which I have discussed in this analysis are very
important for Cookie Creations to flourish and thrive. Inventory management, credit decisions
and internal controls all impact performance of operations, financials and long-term future. With
all the above technologies, Natalie can easily achieve her goals of improving allocation
resources, boosting customer satisfaction, and eliminating risks. This is in addition to the fact
that they instill confidence to such an extent that clients become well versed in decision making
and this strengthens the bakery’s growth and profitability. Careful thought and active measures
will ensure a smooth path forward for the Cookie Creations business in the face of adversities
and possible challenges and profits it will encounter in the competitive business world.
11
References
Amit, R., & Zott, C. (2020). Business model innovation strategy: Transformational concepts and
tools for entrepreneurial leaders. John Wiley & Sons.
Bartkevičiūtė, C., Gaigaliene, A., & Legenzova, R. (2018). The Assessment of Determinants of
Credit Services’ Choices among Students. Management of Organizations: Systematic
Research 79(1):7-23. DOI:10.1515/mosr-2018-0001
Bochańczyk-Kupka, D. (2024). Intangibles, information goods, and intellectual property goods
in modern economics. In The Elgar Companion to Information Economics (pp. 301-314).
Edward Elgar Publishing.
Boute, R. N., Gijsbrechts, J., & Van Mieghem, J. A. (2022). Digital lean operations: Smart
automation and artificial intelligence in financial services. Innovative Technology at the
Interface of Finance and Operations: Volume I, 175-188.
Calzone, B. (2024). The Importance Of Financial Reporting And Analysis: Your EssentialGuide.
datapine.com. https://www.datapine.com/blog/financial-reporting-and-analysis/
Gawer, A. (2022). Digital platforms and ecosystems: remarks on the dominant organizational
forms of the digital age. Innovation, 24(1), 110-124.
Geerts, G. L., & O’Leary, D. E. (2022). V-Matrix: A wave theory of value creation for big data.
International Journal of Accounting Information Systems, 47, 100575.
Jonick C. (2017). Principles of Financial Accounting. University of North Georgia Press.
Dahlonega, Georgia.
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Kenton, W. (2024). Internal Controls: Definition, Types, and Importance. Investopedia.com.
https://www.investopedia.com/terms/i/internalcontrols.asp
Kimmel, P. D., Weygandt, J. J., & Kieso, D. E. (2020). Financial accounting: tools for business
decision-making. John Wiley & Sons.
May, B., Atkinson, P., & Ferrer, G. (2017). Applying inventory classification to a large
inventory management system. Journal of Operations and Supply Chain Management
10(1):68. DOI:10.12660/joscmv10n1p68-86
Perera, H. N., Fahimnia, B., & Tokar, T. (2020). Inventory and ordering decisions: a systematic
review on research driven through behavioral experiments. International Journal of
Operations & Production Management, 40(7/8), 997-1039.
Perera, H. N., Fahimnia, B., & Tokar, T. (2020). Inventory and ordering decisions: a systematic
review on research driven through behavioral experiments. International Journal of
Operations & Production Management, 40(7/8), 997-1039.
GB518 Financial Accounting Prin…
GB518
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