Friday, November 12, 2010

My Cheese!




Who Moved My Cheese?
An Amazing Way to Deal with Change in Your Work and in Your Life



Editorial Reviews

Change can be a blessing or a curse, depending on your perspective. The message of Who Moved My Cheese? is that all can come to see it as a blessing, if they understand the nature of cheese and the role it plays in their lives. Who Moved My Cheese? is a parable that takes place in a maze. Four beings live in that maze: Sniff and Scurry are mice--nonanalytical and nonjudgmental, they just want cheese and are willing to do whatever it takes to get it. Hem and Haw are "littlepeople," mouse-size humans who have an entirely different relationship with cheese. It's not just sustenance to them; it's their self-image. Their lives and belief systems are built around the cheese they've found. Most of us reading the story will see the cheese as something related to our livelihoods--our jobs, our career paths, the industries we work in--although it can stand for anything, from health to relationships. The point of the story is that we have to be alert to changes in the cheese, and be prepared to go running off in search of new sources of cheese when the cheese we have runs out.



Dr. Johnson, coauthor of The One Minute Manager and many other books, presents this parable to business, church groups, schools, military organizations--anyplace where you find people who may fear or resist change. And although more analytical and skeptical readers may find the tale a little too simplistic, its beauty is that it sums up all natural history in just 94 pages: Things change. They always have changed and always will change. And while there's no single way to deal with change, the consequence of pretending change won't happen is always the same: The cheese runs out. --Lou Schuler

Biography

Spencer Johnson, M.D., is one of the world's most respected thinkers and beloved authors. Dr. Johnson earned a B.A. degree in Psychology from the University of Southern California, an M.D. degree from the Royal College of Surgeons, and medical clerkships at The Mayo Clinic and Harvard Medical School. More than forty-six million copies of Spencer Johnson's books are in print worldwide in more than forty-seven languages.



My Reviews

Spencer Johnson has a series of One Minute books that include topics in management as well as topics about your personal life.  He has become a well respected motivational writer through out the years.  “Who Moved My Cheese” is a book that Dr. Hatfield often references in class to describe human nature’s approach to change.  There are two predominate ways that you can deal with change.  A person can either resist the change or be in the forefront and demanding change.   

Friday, November 5, 2010

Who Killed Change?

Editorial Reviews
Who Killed Change?  Solving the Mystery of Leading People Through Change

Every day organizations around the world launch change initiatives—often big, expensive ones—designed to improve the status quo. Yet 50 to 70 percent of these change efforts fail. A few perish suddenly, but many die painful, protracted deaths that drain the organization's resources, energy and morale.
Who or What Is Killing Change?
That's what you'll find out in this witty whodunit. The story features a Columbo-style detective, Agent Mike McNally, who's investigating the murder of yet another change. One by one, Agent McNally interviews thirteen prime suspects, including a myopic leader named Victoria Vision; a chronically tardy manager named Ernest Urgency; an executive named Clair Communication, whose laryngitis makes communication all but impossible; and several other dubious characters.
The suspects are sure to sound familiar and you're bound to relate them to your own workplace. In the end, Agent McNally solves the case in a way that will inspire you to become an effective Change Agent in your own organization.A step-by-step guide at the back of the book shows you how to apply the story's lessons to the real world. Key questions help you evaluate the health of your organization's change initiatives, and you'll learn best practices for enabling and sustaining the desired change.
About the Author
Ken Blanchard is an international bestselling author and motivational speaker whose books, including The One Minute Manager®, The One Minute Entrepreneur, and Leading at a Higher Level, have sold more than eighteen million copies in thirty languages. He lives in San Diego, California.


My Reviews

Group A choose Who Killed Change? Solving the Mystery of Leading People Through Change for our Book Review Presentation in Organizational Behavior.  The book was very interesting.  I particularly liked that it was written as a murder mystery because that is my favorite genera of novels.  The determined Agent McNally was endearing and persistent when interviewing the suspects and finally solving the mystery.  I think it would be a great book for managers to give to employees that are in the process of change in the organization.  It really shows how the different departments interrelate and are responsible for ensuring that the change will be successful. 

Thursday, November 4, 2010

CPA Certification



 New 2011 Uniform CPA Examination


Major Developments That Will Be New and Different on the Uniform CPA Examination
effective on January 1, 2011



Authoritative Literature
A new release of authoritative literature – with FASB Accounting Standards Codification™ – will be made available for the CPA Examination. To prepare for this release, view the new Tutorial and Sample Tests to be posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.

Calculator
A new online calculator will be introduced on the CPA Examination. To learn about its features, view the new Tutorial and Sample Tests to be posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.

Candidate Performance Report
The report providing candidates with information about the strengths and weaknesses of their examination performance will be revised. A description of the new candidate performance report will be widely distributed and posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.

Content of the CPA Examination
New Content and Skill Specification Outlines (CSOs/SSOs) will go into effect. Candidates planning to test in or after 2011 should review and become familiar with the subject matter that will be eligible to be tested. The new CSOs/SSOs are available at the website http://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/ContentAndSkills/DownloadableDocuments/CSOs-SSOs-Final-Release-Version-effective-01-01-2011.pdf.

International Standards
International Standards – including International Financial Reporting Standards (IFRS) – will become eligible to be tested. Questions on international standards will begin to be gradually integrated into the examination. Questions on U.S. standards will continue to be part of the examination. For more information, refer to the article on international standards in the Spring 2010 issue of The Uniform CPA Examination Alert available at the website http://www.aicpa.org/BecomeACPA/CPAExam/ExamNewsletter/DownloadableDocuments/Spring_2010_CPA_Alert_FINAL.pdf.

Passing Score
The AICPA Board of Examiners (BOE) will make a decision on the passing score in the early months of 2011, after data from the first testing window of the new examination release become available. Information about the passing score decision will be widely distributed and posted on the http://www.aicpa.org/BecomeACPA/CPAExam website.

Research Task – New Format
A new research task format will be introduced on the CPA Examination. To learn how to respond to research tasks, view the new Tutorial, and to see the new format in action, view the new Sample Tests. Both will be posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.

Scoring Weights
In the Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) sections, Multiple-Choice Questions (MCQs) will account for 60% and Task-Based Simulations for 40% of the total score.
In the Business Environment and Concepts section (BEC), Multiple- Choice Questions (MCQs) will account for 85% and written communication tasks for 15% of the total score.
For more information, read the article in the Spring 2010 issue of The Uniform CPA Examination Alert at http://www.aicpa.org/BecomeACPA/CPAExam/ExamNewsletter/DownloadableDocuments/Spring_2010_CPA_Alert_FINAL.pdf.

Section Structure
The components of the Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Regulation (REG) sections will be:
• Three Multiple-Choice Question (MCQ) testlets, and
• One testlet containing six or seven short Task-Based Simulations (TBS)

The components of the Business Environment and Concepts (BEC) section will be:
• Three Multiple-Choice Question (MCQ) testlets, and
• Three written communication tasks on BEC topics

For more information, read the article in the Spring 2010 issue of The Uniform CPA Examination Alert at http://www.aicpa.org/BecomeACPA/CPAExam/ExamNewsletter/DownloadableDocuments/Spring_2010_CPA_Alert_FINAL.pdf.

Section Time Allocations
Testing time for the Auditing and Attestation (AUD) section will be shortened by a half hour to four hours. Testing time for the Business Environment and Concepts (BEC) section will be increased by a half hour to three hours. Testing times for the Financial Accounting and Reporting (FAR) and Regulation (REG) sections will remain the same as before at four and three hours, respectively. The total testing time for all sections of the examination remains unchanged at fourteen hours.
(Candidates should note that these changes refer to testing time only. Time scheduled at test centers will continue to include an additional half hour for the check-in process and completion of the survey at the end of the session.)
For more information, read the article in the Spring 2010 issue of The Uniform CPA Examination Alert at http://www.aicpa.org/BecomeACPA/CPAExam/ExamNewsletter/DownloadableDocuments/Spring_2010_CPA_Alert_FINAL.pdf.

Spreadsheet
A new spreadsheet will be introduced on the CPA Examination. To learn about its functionality, view the new Tutorial and Sample Tests to be posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.

Task-Based Simulations (TBS) – New Question Format
Short TBS will replace simulations in the current (long) format on the CPA Examination. To learn what TBS will look like and how to respond in the new format, view the new Tutorial and Sample Tests to be posted on the http://www.aicpa.org/BecomeACPA/CPAExam website in early Fall, 2010.


Monday, October 25, 2010

Sustainability


By: Jessica Savoy
 
Executive Summary
Adam Werbach is an environmental activist who was elected as the youngest-ever national president of the Sierra Club in 1996 when he was just 23 years old. The Sierra Club is the oldest and largest grassroots environmental organization in the United States.  In addition to “Strategy for Sustainability” Adam also wrote “Act Now, Apologize Later,” and has given countless speeches pertaining to environmentalism.
Werbach begins the book by describing his experience in New Orleans right before Katrina.  He was there as an expert consultant for wetland restoration in an attempt to get funding for a new levee system, with no success.  Through this catastrophe he learned two lessons.  The first lesson was that he realized that environmentalism would no longer suffice.  You cannot just focus on the environment; you must take into account our social, economical, and cultural sustainability as well as our ecological surroundings.  The second lesson was that the corporate sector has the incentives, operational know how, scalability, and capability to respond to the global challenges that we face today, challenges on all four fronts. When it came to delivering supplies after Katrina, Wal-Mart was able to get to those in need before the government.
What is sustainability?  This can be a difficult question to answer because the word has multiple meanings.  Werbach defines sustainability as thriving in perpetuity.  It drives a bottom-line strategy to save cost, a top-line strategy to reach new customer base, and a talent strategy to get, keep, and develop employees, customers, and your community.
There are four elements that make up true sustainability which include social, economic, environmental, and cultural.  Social elements such as poverty, violence, education, and human rights can be described as simply acting as if other people matter. Economic actions affect how people and business meet their economic needs such as securing food, water, shelter.  Environmental actions are conditions the affect the earth’s ecology such as climate change, preservation of natural resources, and the prevention of toxic waste.  Cultural elements are how communities cultivate traditions from generation to generation.  These four elements are what set the blue movement of sustainability apart from the green movement.  
People become engaged when activities connect to what matters in their lives and what makes them happy.  A survey of Wal-Mart associates revealed what mattered most and also incorporated the basic concepts behind sustainability.  They believe that the environment is in crisis.  They want to do something about it.  They want to learn more about it especially when they have the chance to learn something new that they can share.  On the other hand, if an expert talked above their head with facts and figures, they rebelled.  Still, they have not made sustainability their top priority.  Just as sustainability does not work for businesses unless it serves business needs first, sustainability does not engage individuals unless it first and foremost solves problems they experience in their lives.
 It is time to move past the green movement into blue as the color of the sustainability movement. Blue integrates all four aspects of sustainability social, economic, environmental, and culture – and puts people at the center of the conversation. After all, only a small part of the world is green; it is mostly blue.
Other Publications
 “Act Now, Apologize Later” was a compilation of essays about and stories about people trying to make a difference in the world.  The book received mixed reviews, but overall was said to be a good book that reached the upcoming younger generation.  It was written in 1997 while Werbach was president of the Sierra Club.














Werbach’s newest book entitled “Extinction/Adaptation” was released September 28, 2010.  The book set up much like a children’s novel that illustrates humanities extinctions and adaptations through words and pictures.  He begins the book with A for axolotl, which is a small salamander that is in danger of becoming extinct.  The book includes topics that are humorous and witty as well as topics that are on a more serious note.   

Sunday, October 17, 2010

Test Your Business Etiquette

Grad View 

Social and business etiquette can be tricky, and making the right moves can make a big difference. Take this quiz and see how you fare in the following business situations. The answers are at the bottom of the page.



1.     Your boss, Ms. Alpha, enters the room when you're meeting with an important client, Mr. Beta. You rise and say "Ms. Alpha, I'd like you to meet Mr. Beta, our client from San Diego." Is this introduction correct?
2.     At a social function, you meet the CEO of an important Japanese corporation. After a brief chat, you give him your business card. Is this correct?
3.     You're entering a cab with an important client. You position yourself so the client is seated curbside. Is this correct?
4.     You're hosting a dinner at a restaurant. You've pre-ordered for everyone and indicated where they should sit. Are you correct?
5.     A toast has been proposed in your honor. You say "thank you" and take a sip of your drink. Are you correct?
6.     You're in a restaurant and a thin soup is served in a cup with no handles. To eat it you should:
a.     pick it up and drink it
b.     use the spoon provided
c.     eat half of it with a spoon and drink the remainder
7.     You're at a dinner and champagne is served with the dessert. You simply can't drink champagne yet know the host will be offering a toast. Do you:
a.     tell the waiter "no champagne"
b.     turn over your glass
c.     ask the waiter to pour water into your champagne glass instead
d.     say nothing and allow the champagne to be poured
8.     You're at a table in a restaurant for a business dinner. Midway through the meal, you're called to the telephone. What do you do with your napkin?
a.     Take it with you
b.     Fold and place it to the left of your plate
c.     Loosely fold it and place it on the right side
d.     Leave it on your chair
9.     You're hosting a dinner party at a restaurant. Included are two other couples, and your most valuable client and his wife. You instruct the waiter to:
a.     serve your spouse first
b.     serve your client's spouse first
c.     serve you and your spouse last
10.  You're invited to a reception and the invitation states "7:00 to 9:00 PM." You should arrive:
a.     at 7:00 PM
b.     anytime between 7:00 PM and 9:00 PM
c.     between 7:00 PM and 7:30 PM
d.     go early and leave early
11.  You're greeting or saying good-bye to someone. When's the proper time to shake their hand?
a.     When you're introduced
b.     At their home
c.     At their office
d.     On the street
e.     When you say good-bye
12.  You're talking with a group of four people. Do you make eye contact with:
a.     just the person to whom you're speaking at the moment?
b.     each of the four, moving your eye contact from one to another?
c.     no one particular person (not looking directly into anyone's eyes)?
13.  The waiter's coming toward you to serve wine. You don't want any. You turn your glass upside down. Are you correct?
14.  When you greet a visitor in your office, do you:
a.     say nothing and let her sit where she wishes?
b.     tell her where to sit?
c.     say "Just sit anywhere"
15.  You're invited to dinner in a private home. When do you take your napkin from the table and place it on your lap?
a.     Open it immediately
b.     Wait for the host to take his napkin before taking yours?
c.     Wait for the oldest person at the table to take his?
d.     Wait for the acknowledged head of the table to take hers before taking yours?
16.  You're scheduled to meet a business associate for working lunch and you arrive a few minutes early to find a suitable table. 30 minutes later your associate still hasn't arrived. Do you:
a.     order your lunch and eat?
b.     continue waiting and fuming that your associate isn't there?
c.     tell the head waiter you're not staying and give him our card with instructions to present it to your associate to prove you were there?
d.     after 15 minutes call your associate?
17.  You've forgotten a lunch with a business associate. You feel terrible and know he's furious. Do you:
a.     write a letter of apology?
b.     send flowers?
c.     keep quiet and hope he forgets about it?
d.     call and set up another appointment?

 

Now lets see how you did...

1.     No. Introduce the more important person first. You should address your client and say "Mr. Beta, I'd like you to meet our Vice President of Development, Ms. Alpha." (Alternative answer?introduce the client as the more important person!)
2.     No. In Japan (unlike in the United States or the UK), business cards are taken as a serious reflection of their owner and are exchanged with great ceremony. Researching the importance of business cards in various cultures can help in avoiding embarrassing faux pas.
3.     Yes. When your client steps out of the car, (s)he will be on the curbside and therefore won't have to deal with getting out in traffic or sliding across the seat.
4.     Yes
5.     No. If you do, then you're toasting yourself.
6.     B. It's not a cup of coffee, for heaven's sake. And don't slurp, either.
7.     D. It's more polite not to call attention to the fact that you can't drink champagne.
8.     D. Leave it on your chair. Definitely don't put it on the table--what if you have crumbs on it?
9.     B and C. Sort of a trick question, but this is important.
10.  A, B, or C. It's terribly impolite to arrive early.
11.  A, B, C, D, and E. In other words, it's rarely improper to shake someone's hand. Make sure you have a firm (but not painful) handshake for both men and women.
12.  B. Make eye contact with all of the individuals you're talking with.
13.  No. Again, don't call attention to your dislike of your host's chosen beverage.
14.  B. Indicating where your guest should sit will make her feel more comfortable.
15.  B, C, or D. Just don't grab it first unless you're playing one of these roles.
16.  A. You've waited 30 minutes. Expect an apology later, though.
17.  D. Call and set up another appointment. And don't forget to apologize for your error. Imagine how you'd feel if it was you!
http://www.gradview.com/articles/careers/etiquette.html

Wednesday, October 6, 2010

Wines & Vines




California Wines With Momentum
Trinchero's Ménage à Trois on top; Diageo's Snap Dragon hottest new brand

by Jim Gordon


Menage a Trois


San Rafael, Calif. -- The Ménage à Trois wine brand from California made by Trinchero Family Estates landed the No. 1 spot on the Information Resources Inc. 2009 Momentum Report released today. Ménage à Trois, a brand of red, white, rosé and Chardonnay wines in the $8-$10.99 price segment, rose to the top of the IRI Top 30 Momentum Brands, based on a combination of its dollar and volume sales, sales growth, market share and other criteria, as calculated by IRI from data collected at U.S. food and drug stores for the year ending Jan. 3, 2010.

Two California brands in the less expensive $5-$7.99 segment were in the top three:
E. & J. Gallo took the No. 2 spot with its Barefoot brand, and Constellation Wines U.S. landed at No. 3 with Rex Goliath. In fact, 27 of the Top 30 Momentum brands were Californian. The only other top 30 finishers were Washington's Ste. Michelle Wine Estates, winning the 8th and 14th places with its Chateau Ste. Michelle and Red Diamond brands, and Chile's Concha y Toro Frontera brand from Banfi Vintners in the No. 30 spot.

 IRI Report

IRI, the U.S. market research leader for the beverage alcohol category, calculated the Momentum leaders by taking the 98 brands with more than 100,000 cases of U.S. retail sales in 2009, compiling their performance in 10 categories, awarding points from 98 for most down to 1 for least, then totaling the points to give overall rankings.
Value as a driver

Clearly, value was an important issue driving consumers' behavior. In 2009 IRI saw an increase in the purchase of value brands. The segment with the largest increase was $3-$4.99. This segment went from a presence of only three brands of 30 in 2008 to seven in 2009.

But value means different things to different people, as the presence of several higher priced wines in the Top 30 attested.

"My opinion is that people buy wine at different price-points for different occasions," said James Nunes, managing director of marketing for Trinchero. "It boils down to: Consumers put a lot of ego into the wine they are going to serve to people. If you pour Ménage à Trois for 10 people, the majority are going to say they like it. If they like to drink it they will recommend it, and that's how this is selling."

The wine's imaginative name suggests a love triangle. The packaging is upscale but playful, and the quality of the wine is high for a California appellation. Nunes said Trinchero has done little traditional marketing other than merchandising, and has instead emphasized social media and other online marketing.

 The Wine Group had by far the most hot brands in the IRI Top 30 Momentum list, with seven, compared to five by nearest competitor E. & J. Gallo. After those two, however, the competition was much closer. Companies with two brands each were Constellation, DFV Wines (Delicato), Diageo, Ste. Michelle and Trinchero.

Proving that smaller, independent wineries also showed momentum in 2009 were
Bogle Vineyards (No. 12), C. K. Mondavi (15), Francis Coppola (17), and Rodney Strong (27).

What happened to the idea that a wine had to be easy to pronounce to sell well? "I think it proves that the name has to be memorable, not some usual thing like canyon, ridge or crest," Nunes said. Ménage à Trois has grown by 60% or more annually for four years, he said.

The strong performance of Ménage à Trois at a relatively high price-point may give hope to winemakers and grapegrowers who have watched extreme value wines take much of the volume growth in sales the past two years. Further encouragement came from the 10 other brands in the Top 30 that were priced in the same segment as Ménage à Trois or higher, up to $14.99.

When you consider that the U.S. market for wine consists of about one third imports, it's interesting that only one imported brand made the Top 30. No Australian, French or Italian brands qualified. The lone import was from Chile. The previous year's top 30 had two imports.

The IRI rankings capture how well certain brands continue to perform at retail during a time of generally slower wine sales, when on-premise sales have dipped dramatically.

 IRI Report


Top 10 new brands
In the same report, IRI also announced the 2009 Top 10 New Table Wine Brands. A Diageo brand from California, Snap Dragon, topped that list with $1.18 million in sales over 42 weeks. Snap Dragon markets Riesling, Chardonnay, red table wine and Cabernet Sauvignon between $8-$10.99.

A hot new Fosters brand from Argentina, Colores del Sol, took the No. 2 spot with $886,000 in sales over 52 weeks ending Jan. 30, 2010, while Bodega Belgrano Head Snapper was No. 3 with $775,000 in sales over just 37 weeks.

Notably for a recession year, seven of the 2009 Top 10 New Table Wine Brands were priced at $8 and above. 

IRI, founded in 1979 and based in Chicago, is the world’s leading provider of enterprise market information and services. The company focuses on the consumer packaged goods, retail and healthcare industries. Ninety-five percent of the Fortune Global 500 in consumer packaged goods and retail use IRI, including several of the Top 30 wine brand owners.