Using Geographical Information Systems (GIS) to present your data allows you to not only present data points but also gives you the chance of storing, analyzing, and presenting data in a graphic form that could be used by many different audiences. Many different programs and institutions use GIS to present information and interact with the public. As we explored earlier in this course, biosurveillance and syndromic surveillance use GIS as one tool to provide situational awareness to its users, and many public and private agencies in different levels (national and local) use different mapping solutions to present data.
For this Discussion, you will critique health data from a GIS.
To prepare:
Research the web for a map of health data from a GIS.
By Day 3
Post a critique of the map you selected and the health data it represents. Include the following in your post:
The map image
Describe the map (including: the outcome reported, main findings, and interpretation of the map)
Your critique of the map, describing its strengths and weaknesses
Support your post with additional scholarly resources. Use APA formatting for your Discussion and to cite your resources.
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This assignment requires the students to apply the governance requirements of the Sarbanes-Oxley Act of 2002 to a managerial business setting. Students must analyze specific SOX requirements in terms of a cost versus benefit analysis.
Resources Required
Case 15.3 Free Enterprise Fund v. Public Company Accounting Oversight Board in Ch. 15 of The Legal and Regulatory Environment of Business
Read “Case 15.3 Free Enterprise Fund v. Public Company Accounting Oversight Board” in Ch. 15 of the text.
Write a paper of 700- to 1,050-words in which you answer the following:
If auditing of financial statements is required for the protection of public investors, should not all PCAOB members be taken from the investment community that uses audited financial statements? Why or why not?
How does the decision in this case impact the validity of the Board and other provisions of the Sarbanes-Oxley Act?
Cite at least 3 peer-reviewed sources, identified and defined in the Instructor Policies (Spiering, 2016, Researching Assignments).
Format your paper consistent with APA guidelines.
Click the Assignment Files tab to submit your assignment.
Required elements
Students earn their grades based on the Grade Rubric. It will be inserted with comments at the end of each graded paper, along with other specific comments inserted directly into the paper itself. A grading scale (i.e. A -F) is provided in the Instructor Policies (Spiering, 2016). So, students earn high grades by satisfying each bullet point in each section – Content, Organization/Development and Mechanics.
Please note that the Mechanics section of the Grade Rubric requires the integration of research in APA format, including in-text and reference citations.
Click the Assignment Files tab to submit your assignment.
Grade Rubric for Week 4 Individual Assignment: Sarbanes-Oxley and Corporate Governance Paper
Content 60 Percent
6 Points
Score
Additional Comments:
The paper includes a discussion of the appointment of PCAOB members and whether or not they should be taken exclusively from an investment community that uses audited financial statements.
Paper includes a discussion of how the decision made in the case affects the validity of the board and other provisions of the Sarbanes-Oxley Act.
Organization / Development 20 Percent
2 Points
Score
Additional Comments:
The paper is between 700 to 1,050 words in length.
Easy to identify next topic of discussion – APA-formatted [sub]headings, and transitional sentences and paragraphs are used throughout paper.
Logical content development, e.g., introduce, define, explain, and apply concepts.
Sentences and phrases are well constructed, strong, and varied.
Appropriate tone – use of objective, 3rd person writing is encouraged.
words
Mechanics 20 Percent
2 Points
Score
Additional Comments:
Professional appearance – same font size, type, and spacing used throughout paper.
The paper–including tables and graphs, headings, title page, and reference page–is consistent with APA formatting guidelines and meets course-level requirements.
Intellectual property is recognized with properly formatted in-text citations and a reference page.
Rules of grammar, usage, and punctuation are followed. Spelling is correct.
At least 3-5 APA references, which should include the course text and 3 peer-reviewed documents. Students are encouraged to cite the relevant weekly reserve readings.
Total
Score
10
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Instructions: As the office manager for Dr. Smith and Browns two offices, you are responsible for the developing the yearly budget. To identify the cost related to staffing, you are tasked with annualizing the staff for both offices. In addition, you must convert the employees net paid days worked to a factor.
Section one consists of calculating the staffing for Dr. Smith and Browns two offices: Spruce Street office and the Birch Street Office.
Section two consists of converting the net paid days to the annualized factor.
Section three asks you to discuss the regulatory requirements about staffing and correlate staffing to cost.
Note: The template contains the directions as well as Dr. Smith and Dr. Browns practice information you need to complete the Managerial Role and Annualizing Staffing assignment.
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Write an argument that agrees OR disagrees with a policy that the film maker wanted to bring back to the United States for Americans to have. For example, prison reform as shown in Norway or healthy school lunches as shown in France. Introduce an aspect of Yama and Niyama and explain how it may be applied to support your argument.
Your paper should include 5-7 reasons that support your argument. Use a variety of evidence including facts, statistics, case studies, scenarios, textual evidence, pictures, expert testimonies, etc. Your paper should include one counter argument and please provide a rebuttal.
Required Sources: 3 articles from newspapers, magazines, academic journals or library databases. The film “Where to Invade Next” should be another source.
Word Count: 850=1250 words
Extra Credit Source Letter from a Birmingham Jail” by Martin Luther King Jr. : Find quotations from Dr. Martin Luther King Jr.’s letter from a Birmingham Jail that would support your point of view on this policy.
the policy from the film that i want is the prison reform or the Rehabilitation in prison.
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The resources provided here are optional. You may use other resources of your choice to prepare for this assessment; However, you will need to ensure that they are appropriate, credible, and valid. They provide helpful information about the topics in this unit. The MBA-FP6014 Financial Accounting Library Guide can help direct your research. The Supplemental Resources and Research Resources, both linked from the left navigation menu in your courseroom, provide additional resources to help support you.The following resources provide relevant financial accounting methods and practices.
Note: Some of the assessments in this course build upon each other, so you are strongly encouraged to complete them in the order in which they are presented.For this assessment, complete Problems 1 and 2. You may use Word or Excel to complete the assessments throughout this course, but you will find Excel to be most helpful for creating spreadsheets. Tutorials for using Excel are provided in the Supplemental Resources in the left navigation menu. If you use Excel, submit the assessment in one Excel document, using separate tabs for each spreadsheet.
Problem 1: Working Capital, Current Ratio, Quick Assets, Acid-Test Ratio
The Sanchez Corporation is preparing its 2012 balance sheet. The company records show the following selected amounts at the end of the accounting period, December 31, 2012:
Problem 1: Sanchez Corporation Selected Amounts
Account
Dollar Amount
Total assets
$600,000
Total noncurrent assets
$350,000
Liabilities
Dollar Amount
Notes payable (8%, due in 6 years)
$40,000
Accounts payable
$60,000
Income taxes currently payable
$15,000
Liability for withholding taxes
$4,000
Rent revenue collected in advance by up to four months
$8,000
Bonds payable (due in 15 years).
$100,000
Wages payable
$6,000
Property taxes payable
$3,000
Note payable (10%, due in 6 months)
$22,000
Interest payable
$1,200
Common stock
$200,000
Use the information provided in the table to compute and answer the following for the Sanchez Corporation:
Compute (a) working capital and (b) the quick ratioquick assets are $120,000.
Why is working capital important to management?
How do financial analysts use the quick ratio?
Would your computations be different if the company reported $250,000 worth of contingent liabilities in the notes to the statements? Explain. Include in your explanation a definition of contingent liabilities and an example of a contingent liability.
Problem 2: Comprehensive Problem
Bring together various financial analysis measures and interpret their meaning in order to draw conclusions about hypothetical companies.Note that each situation provided is to be considered independently of the others.
Situation A:
The following tables represent selected data from recent financial statements of Lincoln and Samuelson, Inc. (dollars in thousands):
Problem 2, Table 1: Lincoln and Samuelson, Inc. Selected Items from Balance Sheets
Assets (in thousands)
December 31, 2012
December 31, 2011
Current assets: Cash and cash equivalents
$4,000
$3,400
Accounts receivable (net of allowances of $32 and $28, respectively)
$6,500
$5,700
Problem 2, Table 2: Lincoln and Samuelson, Inc. Selected Income Statement Data
Account
2012
2011
2010
Net sales (in millions)
$6,020
$5,425
$5,000
Net income (in millions)
$300
$285
$220
The selected income statement data is for the year ended December 31. The company also reported bad debt expense of $62,000 in 2012; $55,000 in 2011; and $49,500 in 2010.Using the data provided, complete the following for Lincoln and Samuelson, Inc.:
Compute the dollar amount of uncollectible accounts receivable that the company wrote off as uncollectible in 2012. Show all of your work.
Assuming all sales were on credit, what amount of cash did the company collect on accounts receivable in 2012? Show all of your work.
Compute the company’s net profit margin for the three years presented. What does the trend suggest to you about the company?
Situation B:
The Israel Manners Entertainment Group uses the allowance approach to estimate bad debt expense, as is required of all companies with significant sales on accounts receivable. At the end of 2012, the Manners Group reported a balance in accounts receivable of $4,350,000 and estimated that $44,000 of its accounts receivable would likely be uncollectible. The allowance for doubtful accounts has a $1,500 debit balance at year-end, prior to the adjustment needed to raise it to the $44,000 desired amount. Use this information to answer the following questions for the Manners Group:
How is it possible that the allowance for doubtful accounts has developed a debit balance instead of a credit balance?
What amount of bad debt expense should be recorded for 2012?
What amount will be reported on the 2012 balance sheet as the net realizable amount of accounts receivable?
Situation C:
At the end of 2012, the unadjusted trial balance of Donovan, Inc. included $6,000,000 in accounts receivable, a credit balance of $50,000 in the allowance for doubtful accounts, and sales revenue (all on credit) of $200,000,000. Based on knowledge that the current economy is in distress, Donovan increased its bad debt rate estimate to 0.4 percent on credit sales. Use this information to answer the following questions for Donovan, Inc.:
What amount of bad debt expense should be recorded for 2012?
What amount will be reported on the 2012 balance sheet for the net realizable amount of accounts receivable, after being reduced by the balance in the allowance for uncollectible accounts?
Situation D:
BrightStar Company reported the following inventory records for June 2012:
Problem 2, Table 3: BrightStar Company Inventory Records
Date
Activity
# of Units
Cost/Unit
June 1
Beginning balance
200
$40
June 5
Purchase
600
$42
June 8
Sale @ $100 per unit
500
June 17
Purchase
400
$45
June 23
Sale @ $100 per unit
500
Selling, administrative, and depreciation expenses for the month were $20,000. BrightStar’s tax rate is 35 percent. Use this information and the table above to complete the following for BrightStar Company:
Calculate the cost of ending inventory and the cost of goods sold under each of the following methods:
a. First in, first out (FIFO).
b. Last in, first out (LIFO).
c. Weighted average.
Using your answers from question 1 above, answer the following:
a. What is the gross profit percentage under the FIFO method?
b. What is net income under the LIFO method?
c. Which method would you recommend to BrightStar for tax purposes? Explain your recommendation.
d. If BrightStar also used the method that you recommended for tax purposes on its balance sheet, would BrightStar’s current ratio suffer, compared to the use of FIFO?
BrightStar uses the lower of FIFO cost or market method to value its inventory for reporting purposes at the end of the month. If inventory had a market replacement value of $44 per unit, what would BrightStar report in its balance sheet for inventory? Why?
Situation E:
BlackBurn Company purchased the following on January 1, 2012:
Office Equipment at a cost of $100,000 with an estimated useful life to the company of five years and a residual value of $10,000. The company uses the double-declining-balance method of depreciation for the equipment.
Factory equipment at an invoice price of $780,000 plus shipping costs of $20,000. The equipment has an estimated useful life of 100,000 hours and no residual value. The company uses the units-of-production method of depreciation for the equipment.
A patent at a cost of $450,000 with an estimated useful life of 15 years. The company uses the straight-line method of amortization for intangible assets with no residual value.
Use the information above to complete the following for BlackBurn Company:
Prepare a partial depreciation schedule for 2012, 2013, and 2014 for the following assets. Round your answers to the nearest dollar.
a. Office equipment.
b. Factory equipment. The company used the equipment for 8,000 hours in 2012; 9,000 hours in 2013; and 8,500 hours in 2014.
On January 1, 2014, BlackBurn altered its corporate strategy dramatically. The company sold the factory equipment for $700,000 in cash. Record the entry related to the sale of the factory equipment.
On January 1, 2014, when the company changed its corporate strategy, its patent had estimated future cash flows of $300,000 and a fair value of $250,000. What would the company report on the income statement (account and amount) regarding the patent on January 2, 2014? Explain your answer. (Hint: You may need to research this question using Internet sources.)
Working Capital and Comprehensive Problem 2 Scoring Guide
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Please make comment to text below, included references and citation.
In order for a nurse to successfully gather any information, including cultural, an accurate and thorough assessment must be done. Thorough assessment gives the nurse the picture of the patient that is necessary to provide individualized care (Grand Canyon University, 2018). According to Grand Canyon University, the Heritage Assessment Tool (HAT) is an effective tool nurses often use to gather cultural information. There is a table that can be used as a guide to gather data. The HAT can provide a multitude of information regarding the patients culture, beliefs, needs, and practices that can have an effect on care being provided.
Cultural competency can be related to better patient care in regards that it can provide better ways to reach the patient. Cultural competency means being aware of differences related to culture and adjusting plans of care accordingly as well as remaining sensitive and respectful of choices patients may make based on their culture (Grand Canyon University, 2018). It is important as a nurse to be aware of cultural preferences that can assist the nursing staff in providing better care and therefore making the patient have a positive patient outcome.
What are some ways that you have been able to incorporate a different cultural background into patient care?
Answer the following questions using the text, the University Library, the Internet, and other appropriate resources. Your responses should be 175 to 260 words each.
How would you describe personality to a person who has no knowledge of the field of personality psychology?
What are some key personality features that define you?
Are your personality features consistent, or do they change according to the situation?
What are the main tenets of the psychoanalytic perspective of personality? What do all psychoanalytic theories have in common?
Complete the following table:
Theorist
Main components of his theory (90 words minimum)
Significant differences between the two (90 words minimum)
Freud
Jung
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The other formulas required to produce this detail report will need to pull information from a table of hourly wages and quotas that Mr. McDougal has provided to you. Each employee is assigned a “Rank” within the sales force. Macy’s has 5 different ranks. The employee’s base pay and commission rate is dependent upon the rank assignment. For example, a rank of AM indicates an Assistant Manager who is paid $23.50 per hour, is expected to produce $200.00 of sales for each hour that he/she works and is paid a commission on his sales, if he/she meets the hourly sales quota for the week
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8. Explain the difference between the ECA and ICA waveform (resistance) and why?
9. Draw and Calculate Percent Diameter Stenosis. Why is this not a reliable method for categorizing Carotid disease?
10. Define the different plaque characterizations and their morphology
11. Explain the significance for the flow drop off in a tight, near occlusive Stenosis
12. Explain the significance of the NASCET/ACAS studies. Differentiate between the traditional Bulb method versus Angiographic method, in categorizing P-ICA disease.
13. Chart the SRU table parameters commonly used in categorizing Carotid disease
14. Explain Fibro muscular Dysplasia. If found, in the Carotids, where else would you want to look?
15. What are the common collateral pathways for ICA occlusion?
16. What are the common collateral pathways for CCA occlusion?
17. What is the significance for reversed flow in the vertebral artery?
18. Explain the difference between Subclavian Steal and Subclavian Steal Syndrome
19. Draw the different stages of Subclavian Steal using the waveforms
20. Explain how using Reactive Hyperemia would be helpful with documenting Subclavian Stenosis
21. Explain Carotid dissection; List the clinical and sonographic findings
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