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Accounting Treatment Consignment Stock

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1. Managing Demand Using the Vendor Managed Inventory and Consignment Inventory Model by PATNI

Abstract : Integrating supply chains for better demand and supply management is a growing trend. Inventory, seen as the lifeblood of supply chains, is being streamlined and managed to meet lean manufacturing, just-in-time (JIT), vendor managed inventory (VMI), and value chain collaboration needs. VMI and the "consignment" inventory model, a distinctive flavor of VMI, can manage demand and improve operations.

Type: White Paper

2. Did Sagent Technology Pull the Old 'Pump and Dump'? (3 Pages)
by M. Reed
Nov 7, 2000
Abstract : Sagent Technology has been hit with a class action complaint for violation of the Securities Exchange Act of 1934. According to the complaint, company officers misrepresented Sagentメs 1999 and 2000 sales prospects to give them time to sell over $8 million of their own stock. The officers sold their stock at prices as high as $27.875, but after the true revenue projections were revealed, the stock dropped as low as $7-7/32. Interestingly, both the Vice President of Sales and the Chief Financial Officer resigned after they received their millions of dollars in proceeds.

Type: Article

3. System Software Suppliers Slip Seriously (3 Pages)
by M. Reed
Aug 8, 2000
Abstract : Shares of Computer Associates, BMC Software, Compuware Corporation, and others have suffered serious setbacks on the stock market in recent days due to shortfalls in revenue. These companies are direct competitors, and are all suffering the same fate in the stock market. Once again, the dreaded Wall Street 'whisper number' has not been made, and the stock market has reacted harshly. Sales of mainframe software have softened, causing much of the shortfall.

Type: Article

4. Merant Goes South on the Stock Market (3 Pages)
by M. Reed
Sep 5, 2000
Abstract : Another vendor has stated that growth and license revenues in the mainframe arena are softer than expected. Shares of Merant (NASDAQ: MRNT), the provider of PVCS, a major software configuration management product (acquired from Intersolv), in addition to other software, have dropped more than 24 percent after the company released preliminary financial estimates for its first fiscal quarter recently-ended, showing revenues likely will be about 17 percent less than the previous year due to a decline in COBOL license fees.

Type: Article

5. BMC Software Gets Slapped with Class Action Lawsuit (3 Pages)
by M. Reed
Mar 1, 2000
Abstract : BMC Software,Inc. (Nasdaq:BMCS) gets slapped with a class action lawsuit claiming that BMC insiders made false statements about the strength of sales and integration of acquisitions, sold stock when BMC was trading at an all time high, then announced that third quarter FY00 earnings would be much worse than expected.

Type: Article

6. PeopleSoft Completes Acquisition of Vantive; Vantive CRM Applications Integrate with PeopleSoft and Other ERP Systems (3 Pages)
by P.J. Jakovljevic
Jan 21, 2000
Abstract : On January 3, 2000 PeopleSoft Inc. announced it had completed its acquisition of The Vantive Corporation, the world's second-largest independent supplier of customer relationship management (CRM) solutions. The transaction was completed December 31, 1999 with the issuance of approximately 28 million shares of common stock and options to purchase common stock, and is anticipated to be accounted for as a pooling-of-interests. The acquisition of Vantive makes PeopleSoft the only enterprise software company offering a full suite of CRM products that integrate tightly with PeopleSoft and other major back-office applications.

Type: Article

7. Made2Manage Offers New Functionality And A VIP Treatment Part 1: Announcements (4 Pages)
by P.J. Jakovljevic
Feb 4, 2002
Abstract : By unveiling the multi-site functionality while concurrently providing technologically advanced solutions, Made2Manage is poised to survive the ongoing market shakeout.

Type: Article

8. Symantec Swallows AXENT; Takes on Network Associates (3 Pages)
by L. Taylor
Aug 17, 2000
Abstract : Symantec has filed an intent to purchase AXENT in a stock-for-stock transaction of $975 million.

Type: Article

9. Made2Manage Offers New Functionality And A VIP Treatment Part 2: Market Impact (6 Pages)
by P.J. Jakovljevic
Feb 5, 2002
Abstract : During last two years, Made2Manage had mobilized its resources to evolve from a vendor of traditional ERP software to a provider of 'one-stop-shop' enterprise business applications.

Type: Article

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