Question: 1. A bar manager estimates her next

> This case is essentially a story of how a relatively small factory, supplying ink jet paper to Hewlett-Packard and other customers moved itself from being a loss-making operation into a profitable position by gaining control of its processes. The case co

> Ferndale Sands Conference Centre is a conference venue of 52 rooms in Victoria State, Australia outside Melbourne. Established initially as a hotel, it was re-launched as a conference centre four years ago. The centre had managed to establish a presence

> The case relates the history of some improvement initiatives carried out at a (fictional) hospital in Sweden from the perspective of Denize Ahlgren the new Chief of Administration (COA) at St Bridget’s. Dr Pär Solberg, a clinician who also heads the hosp

> C.K. One’ founded subText in South East Asian computer generated imaging (CGI) market, three years ago. The case opens with him (the first time) needing to apologise to some clients, because of the failure of the businesses resource planning and control

> Concept Design Services (CDS) is a company that has changed from being a manufacturer, initially of precision plastic components and cheap ‘homeware’ to making very high quality homewares, then to offering a â&#1

> “You’ve got to be kidding me!” said Amit Chopra, owner of the 215‐room Comfort Express in Jamestown. “No, I’m not kidding. He sold them all,” replied Sylvia Zepeda, the hotel’s director of sales and marketing. Together, Amit and Sylvia served as the hote

> “I think I can buy it at a great price,” said Dan Flood. He was talking about the Watershed Restaurant. The property was for sale and Dan was meeting with Loralei Glenn, his friend and an experienced restaurant manager. “It’s losing about 7 cents on each

> “I think we have to do it,” said Paula, the director of operations for the five‐unit Hungry Henry’s pizza chain. Paul was talking to Henry Acosta, the chain’s founder. Paula and Henry were discussing the fact that their competitors in the area had extend

> Mary Margaret Glenn knew the going would be tough for the first couple of years. She was now finding out exactly how tough. After five years of working for others, Mary and her former college roommate had pooled their resources and purchased a small buil

> Bill O’Leary could see both sides of the issue. As the general manager of the 500‐unit Plazamar Hotel, he knew how important it was to remember that both members of his room revenue management team now sitting across his desk shared the same goals. What

> “I still don’t get it,” said Ahmir, “how can all the monthly loan repayments we make to the bank for the dining room expansion project we completed last year not be considered an operating expense? We make the payments out of the money we get from being

> Charlotte Lebioda grew up in the hotel business. Her parents owned and operated a 100‐ room limited service hotel for 20 years. When Charlotte graduated from hospitality school, her parents retired, turning the business over to Charlotte. Her hotel has a

> “I don’t get it,” said Tasha “are you telling me that we sold over ten thousand dollars’ worth of gift cards for the holidays but we didn’t make any sales?” Tasha was the assistant manager at the Logjam Restaurant, a casual operation featuring grilled st

> Lezinah Ncube has just taken a new job as regional manager of a limited service hotel chain. Her region includes six hotels, with each hotel consisting of approximately 150 rooms each. Each hotel also offers a small amount of meeting space and provides i

> “Are you sure you read it right?” asked Ahmed, the restaurant manager at the Golden Rose restaurant. Ahmed was talking to Bart, the restaurant’s bar manager. “I read it right, and it’s great news!” replied Bart. Ahmed and Bart were discussing the restaur

> David Berger was about to achieve his dream. Having finished culinary school and then completed his hospitality management degree, David was ready to seek the financial backing he needed to open what he firmly believed would be his first and a very succe

> Rodney Nicole was excited as he talked to his friend Ali Pennycuff. “I bought the truck!” said Rodney. “You bought the food truck you were looking at?” asked Ali. “I sure did. It will only take me a week or so to do the interior modifications I need and

> Samara Tate couldn’t have been happier. As she looked back on the past two years, she realized just how much how her hard work had paid off. First, she had been hired as a waitress at the exclusive Sycamore Country Club working in the “Member’s Only” din

> “This is a bit new for me,” said Maddie, the new controller at the 600‐room Fairmont Hotel. “I know,” said Marcus, the hotel’s general manager, “but you will catch on pretty quick I’m sure. And I am convinced you’ll do great job for us.” Maddie had just

> “I don’t know, Bharath,” said Arun Poddar, Bharath’s close friend and business partner. “It looks risky to me.” Bharath Chaturvedi had just proposed that Arun go into business with him by purchasing the Carlton Hotel. The 400‐room property was for sale a

> “Let me make sure I understand this. You want to set the rates for the third week in October at full rack, close out all discounts, and immediately block any inventory we are not contractually obligated to provide our discount intermediaries,” said Amand

> “I think it’s a great idea,” said Natalie Duke, the director of sales and marketing at the Rosewood Plaza Hotel. Natalie was telling Renée Watson, the hotel’s general manager, about her request to install an electronic programmable sign that would be in

> 1. Which is a factor used in the food cost %, contribution margin, and goal value analysis methods of menu analysis? A. Popularity B. Food cost % C. Contribution margin D. Variable costs 2. When using the food cost percentage matrix method of menu anal

> 1. Which is the formula that food service managers use to calculate their total revenue? A. Price x Number Sold = Total Revenue B. Price / Number Sold = Total Revenue C. Number of customers x Price = Total Revenue D. Number of customers / Price = Total

> 1. As the level of personal service in a hospitality business increases, operating costs A. increase and selling prices must also be increased. B. increase and selling prices must be decreased. C. decrease and selling prices must also be decreased. D. d

> 1. Last year a 500-room hotel was open for 365 days, had rooms department costs of $2,409,000, and achieved a 75% occupancy. What was the hotel’s CPOR for rooms department costs? A. $17.60 B. $176 C. $1,760 D. $1.76 2. In February, a restaurant had a b

> 1. Which of the following is calculated as: Current Assets – Current Liabilities? A. Working capital B. Cash flow C. Fresh cash flow D. Liquidity 2. Which is NOT a solvency-related ratio? A. Operating cash flows to current liabilities ratio B. Debt to

> 1. Which is NOT a proper way to express the ratio of “10 out of each 100?” A. 10 B. 0.10 C. 10% D. 10/100 2. Which is the formula used to calculate a ratio? A. Part / Whole= Ratio B. Whole / Part =Ratio C. Part x Whole =Ratio D. Whole x Part =Ratio 3.

> 1. Which action on the part of a manager would affect a business’s cash flow from investing activities? A. Selling marketable securities B. Increasing the size of food inventories C. Collecting $25,000 from accounts receivable D. Borrowing $50,000 to exp

> 1. Which change recorded in the liabilities and owners’ equity portion of a balance sheet represents a source of funds? A. Increase in accounts payable B. Decrease in long-term debt C. Decrease in paid in capital D. Decrease in notes payable 2. Which c

> 1. The Statement of Cash Flows (SCF) shows all sources and uses of a business’s funds resulting from operating, A. investing, and financing activities B. investing, and equity funding activities C. equity funding, and debt financing activities D. equity

> Jessica Castillo had always been interested in food and cooking. After culinary school and several extensive apprentice stints with some of the best chefs in New York and a spectacular year in London, Jessica felt that she was ready to open her own resta

> 1. Which of the following current assets is the LEAST liquid? A. Inventories B. Cash C. Accounts receivable D. Net receivables 2. A hotel prepares it balance sheet in USALI recommended format. Which current liability would be listed FIRST on this hotel’

> 1. Which balance sheet format are managers using when they list a business’s assets on the left side of the balance sheet report, with liabilities and owners’ equity listed on the right side of the report? A. Account format B. Debit format C. Credit form

> 1. Business owners prepare balance sheets to better understand the value of a business and A. how well its assets have been utilized to produce wealth B. the revenue producing ability of the business C. the profit making ability of the business D. how q

> 1. To increase a restaurant’s revenue, its managers must increase the number of guests served or A. increase the amount spent by each guests B. increase the prices charged to guests C. reduce the operation’s controllable operating expense D. reduce the

> 1. What are the two expenses, listed on the income statement, that make up a restaurant’s prime costs? A. Cost of sales and cost of labor B. Cost of sales and occupancy costs C. Occupancy costs and cost of labor D. Marketing costs and cost of sales   2.

> 1. In a hospitality business, a cost center is best defined as a A. unit or department that generates costs, but no revenues or profits B. department in charge of product purchases C. unit responsible for all of the revenues generated by the business D.

> 1. Which is the foundation of accurate financial reporting and analysis? A. Bookkeeping B. Managerial accounting C. Summary accounting D. Cost analysis 2. In the hospitality industry, a property management system (PMS) is used to record A. customer tra

> 1. Which is the primary concern of financial accounting? A. Recording financial transactions B. Identification of tax payments C. Control of costs D. Financial management decision making  2. Which governmental entity establishes standards, and then awar

> 1. The primary purpose of accounting is to report on an organization’s A. money and valuable property. B. revenue potential. C. proper staffing levels. D. estimated market value. 2. The best definition of an accountant is a person who A. is skilled in

> 1. The USALI is a series of standardized accounting procedures used by A. hotel managers B. club managers C. bar managers D. restaurant managers 2. The USAR is a series of standardized accounting procedures used by A. restaurant managers B. club manage

> “We have to lower our prices or we’ll just get killed,” said Hoyt Lamont, director of operations for the 10‐unit Blinky’s sub shops. Blinky’s was known for its modestly priced, but very high‐ quality, sandwiches and soups. Business and profits were good,

> 1. Which GAAP prevents a business from switching back and forth between an accrual and a cash accounting system in the same accounting period? A. Consistency Principle B. Conservatism Principle C. Matching Principle D. Objectivity Principle 2. Which GAA

> 1. Which is the accounting summary that presents the financial condition, or financial health, of a business? A. Balance Sheet B. Income Statement C. Profit and Loss Statement D. Statement of Cash Flows   2. Which is the accounting statement that reports

> 1. A hospitality business owner pays $50,000 per year in interest on loans to her business. The annual net operating income from her business is $220,000. What is this owner’s debt coverage ratio? A.4.4 times B.4.0 times C.2.4 times D.2.0 times 2. An i

> 1. The two factors that most affect the returns achieved on an investment are A. rate of investment return and length of investment. B. rate of investment return and amount of investment. C. amount of investment and length of investment. D. investment ri

> 1. A capital budget is the tool hospitality managers use to plan and evaluate A. the purchase of fixed assets. B. the amount of cash to keep on hand. C. their selling prices. D. their operating expense ratios. 2. Which is the term used only to describe

> 1. An operation’s aging report is used monitor its A. accounts receivable (AR). B. accounts payable (AP). C. credit applications (CA). D. statement of cash flows (SCF).   2. What is the most commonly used method of managing cash shortages in businesses t

> 1. The two most common methods of classifying different types of budgets are by their length and A. purpose. B. amount. C. horizon. D. complexity. 2. Which type of budget would provide management with the LEAST amount of detail? A. Long-range budget B

> 1. When a hotel’s room revenue forecasts are consistently and unrealistically too low they A. result in under-aggressive room rate determinations and rates that are set too low. B. cause unrealistic high profit expectations by the hotel’s owners C. produ

> 1. Which operation would be most likely to experience a seasonal sales trend? A. Ski resort B. Downtown business hotel C. Suburban business hotel D. Select-service highway hotel 2. Which is the foundation of an accurate hotel sales forecast? A. Sales hi

> Andrea Wasserman knows her business, but she often wonders if anyone else really does. Andrea owns and operates a successful catering company. Each catered event she manages is unique. Her company enjoys an excellent reputation because of Andrea’s attent

> 1. If a hospitality operation’s sales are too low, total revenue A. may be insufficient to cover fixed and variable costs. B. will cover fixed, but not variable costs. C. will cover variable, but not fixed costs. D. may create profits, but may still not

> 1. Which is the opposite of incurring an expense? A. Incurring an opportunity cost B. Incurring a fixed cost C. Incurring a mixed cost D. Incurring a step cost 2. When they are calculated as a percentage of sales, a hospitality operation’s costs are A.

> 1. A restaurant pays its website developer a monthly fee for hosting and maintaining its web presence. The monthly fee charged by the developer is $400, plus $0.003 per site click. What would be the restaurant’s total cost for last month if 24,000 intern

> 1. At any specified level of revenue, A. the lower a business’s costs, the greater are its profits. B. the lower a business’s costs, the lower are its profits. C. the greater a business’s costs, the greater are its profits. D. a business’s costs will ha

> 1. A hotel had a GOP of $125,000 this accounting period and a GOP of $100,000 the previous accounting period. Total revenue was $300,000 the previous period and $350,000 this period. What was this hotel’s flow through? A. 50% B. 55% C. 60% D. 45%9 2. F

> 1. In which industry did the yield management concept originate? A. Airline B. Car rental C. Hotel D. Restaurant   2. A hotel has 200 rooms available for sale. The hotel’s rack rate is $175 per room. Last night the hotel sold 140 rooms at rack rate. Wha

> 1. In the short run, when room supply is held constant A. a decrease in demand for rooms typically leads to a decreased selling price. B. a decrease in demand for rooms typically leads to an increase in selling price. C. an increase in demand for rooms t

> Jennifer Norton is the Registered Dietitian (R.D.) responsible for all dietary services at City Memorial Hospital. Her operation consists of two departments. The first, and largest, is patient feeding. It consists of the tray line staff and the majority

> “We just don’t have the money,” said Bill, the controller for the 400‐room Lafayette Square hotel. Bill was attending the meeting of the hotel’s Executive Operating Committee and he was informing Wendy, the hotel’s general manager, and the other EOC memb

> It had been an exhausting two weeks, but JoAnna Taubman was very pleased with the way her hotel staff had performed. From tornado watch, to warning, to the too close for comfort sighting of a tornado that had missed her full‐service hotel by only two mil

> Larry and Mary are two hotel managers who operate franchised select‐service hotels in neighboring cities. While attending their franchisor’s annual general managers’ meeting, they struck up a conversation over lunch. “Well,” said Larry, “we had a really

> In 2008, the New York Department of Labor suspected that its director of staff and organizational development, Michael Cunningham, had been skipping work and filing false time sheets to conceal his absences. The Office of Inspector General (OIG) was brou

> During her employment with Verizon, Sandi Lazette was issued a company-owned Blackberry device, which she was allowed to use for personal, as well as professional, business. When Lazette left Verizon in October of 2010, she attempted to delete her person

> Stevon Anzaldua was a full-time paramedic and firefighter. The Fire District suspended Anzaldua for allegedly failing to respond to a directive issued by the Chief. Shortly thereafter, Anzaldua emailed a newspaper reporter expressing concerns about the F

> Can a government employee state a claim for a violation of the constitutional right to privacy when she was required, as a job applicant, to sign an affidavit stating that she had not used tobacco products for one year prior to the application date?

> The Department of Homeland Security rejected an employee’s application to transfer to a position as a detention enforcement officer on the ground that he had limited vision in one eye because of an earlier injury. His request for an eye re-examination wa

> Lucia Enica, who worked as a nurse for the Department of Veterans Affairs, suffered from poliomyelitis, which causes her to limp and prevents her from lifting heavy objects. The VA hospital where she worked accommodated her disability by placing a weight

> A Vietnam War veteran diagnosed with post-traumatic stress disorder was employed at the post office. After missing significant time at work for depression related to the PTSD, he requested an accommodation. The post office refused the request on the grou

> In 2007, Melissa Pennington had worked as a food truck operator at Churchill Downs for 10 years, employed by Wagner’s Pharmacy, Inc. Pennington weighed 425 pounds and was 5’4” tall. She suffered from diabetes, which caused pronounced dark circles under h

> Marcus is the HR manager for United Airlines, an Illinois-based company. One of his employees has recently become disabled and is unable to fulfill the essential functions of his current position, even with accommodations. The employee has applied for an

> Squibb was a nurse who had suffered three back injuries over a seven-year period while lifting patients in her work. She was placed on light-duty, followed by an administrative leave. Following the leave, her doctor imposed a lifting restriction of 25-30

> 1. What were Price Waterhouse’s fatal flaws? 2. Does Hopkins’ treatment here make good business sense? Explain. 3. How would you avoid the problem in this case?

> Terri Kallail, a Type I insulin-dependent diabetic, worked at an Alliant Energy distribution dispatch center, where she monitored the distribution of electricity, gas, and steam throughout a service area and handled outages and other emergency situations

> A dispatcher suffered from multiple sclerosis, which caused, among other things, caused incontinence and coordination difficulties. After having bowel accidents at work, the dispatcher was subjected to ridicule, which included name-calling, the posting o

> The employer hired Kristy Sones, a registered nurse, to work as a Field Nurse in Picayune, Mississippi in 2006. Field nurses provide home health care to patients and Sones estimated that she spent “probably a couple hours” traveling to see six to eight p

> Eugene Stansberry managed Air Wisconsin’s operations at the Kalamazoo Airport from 1999 until 2007, when he was terminated. His wife suffered from a rare autoimmune disorder throughout his employment period. Between February and May of 2007, Stansberry f

> The ADEA prohibits an employer from firing an employee for being old. However, in the wake of the Gross decision, can an employee be fired for being “old and ugly”? Though the question may sound frivolous, an Oklahoma property management company made pre

> 8. Leroy Arthur Hilde, age 51 and retirement-eligible, claims that the City of Eveleth violated the ADEA when it failed to promote him to Chief of Police. Hilde, who had been on the force for 29 years, was the city’s only Lieutenant and the second-highes

> For more than a decade Addiel Soto–Felician worked in the kitchen at the Villa Cofresí Hotel, a beachfront, family-run establishment in Rincón, Puerto Rico. By January of 2010, Soto had become the hotel's head chef. However, by March he had been fired. J

> Carol Lorenz was employed by Tyson Foods, Inc. in Cherokee, Iowa, from October 1985 until December 6, 2012, when her employment was terminated. She was 62 years old at the time of her discharge. Tyson acknowledges that Lorenz performed her job duties com

> The oil company Exxon Mobil Corp. employs 27 pilots to fly its fleet of corporate planes. In 1999, Exxon Mobil instituted a company-wide policy requiring that its pilots retire at the age of 60. In 2006, the EEOC filed a complaint against Exxon on behalf

> In 2004, Lanita Thomas quit her job with United Airlines to work for Clay Lacy Aviation as a personal flight attendant on the Gulf Stream jet owned by retired NBA player Earvin “Magic” Johnson. Thomas says she worked an average of 10 to 12 hours per day,

> 1. What purpose did the height and weight requirements serve? Do you think they were made to intentionally discriminate against women? 2. How could management have avoided this outcome? 3. Does your view of illegal discrimination change now that you have

> Employee police officer, a Jehovah Witness whose religion does not allow carrying weapons or celebration of Christmas, refuses to go through weapons training or to oversee a Christmas party for his job. Can he refuse to do these things and keep his job?

> A police officer who is assigned to a casino, refuses the assignment, claiming his Baptist religion prohibits him from gambling or being around gambling. Is he legitimately able to do so?

> A Michigan Holiday Inn fired a pregnant employee because the “very Christian” staff members were very upset by her talk of having an abortion. Has the employer violated Title VII?

> Cynthia requested a two-week leave from her employer to go on a religious pilgrimage. The pilgrimage was not a requirement of her religion, but Cynthia felt it was a “calling from God.” Will it violate Title VII if Cynthia’s employer does not grant her t

> A Baptist-run home for troubled youngsters terminates an employee for being a lesbian. Can it do so? How about terminating a practicing Nazarite from Taco Bell whose religious beliefs do not allow the cutting of hair? Does it matter if the employee had w

> Employer instituted a religious program in the workplace called “Onionhead” to “harness happiness” of employees. Among other things, employees were required to say “I love you,” to share messages about heaven and Satan and burn candles to keep the devil

> A male firefighter is diagnosed with gender dysphoria seven years after coming onto the force and having no negative incidents with co-workers. As he begins to exhibit a more feminine demeanor, he begins to have administrative troubles, which he attribut

> A female employee and her (now) spouse are hired as elementary teachers and receive the highest level evaluation for the year. At the end of the school year, the principal calls the two into her office with both their résumés on the desk and says she not

> Employee sues employer, saying that he is being sexually harassed by gay males, who only harass young male employees. Does he have a cause of action?

> Charlie, the manager, does not like it that Chester wears an earring, and orders Chester to get rid of it or run the risk of termination. Chester refuses. Can Charlie terminate Chester?

> 1. The court determines that Kristi was fired based on Javier’s status as an undocumented immigrant, not his Mexican nationality. Do you agree that termination based upon the citizenship status (“alienage”) of a worker’s spouse is less unethical or wrong

> As a manager, an employee comes to you and tells you that he has a hunch that one of the other employees is probably gay. What do you do?

> When the FBI learns that Mary, its FBI agent, is a lesbian, Mary is fired. Mary goes to an attorney to find out about the possibility of suing to get her job back. What does the attorney likely tell her?

> Maureen brings her same-gender partner of 14 years to a company picnic. One of the other employees begins treating Maureen poorly at work after realizing she is a lesbian. Does Maureen have any recourse?