Day: April 24, 2018

Payroll accounting.

April 24, 2018 1 Comment Uncategorized

1. Payroll accounting. Assume that the following tax rates and payroll information pertain to Brookhaven Publishing:

  • Social Security taxes: 4% on the first $55,000 earned per employee
  • Medicare taxes: 1.5% on the first $130,000 earned per employee
  • Federal income taxes withheld from wages: $7,500
  • State income taxes: 4% of gross earnings
  • Insurance withholdings: 1% of gross earnings
  • State unemployment taxes: 5.4% on the first $7,000 earned per employee
  • Federal unemployment taxes: 0.8% on the first $7,000 earned per employee

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The company incurred a salary expense of $50,000 during February. All employees had earned less than $5,000 by month-end and no wages have been paid during the month.

a. Prepare the necessary entry to record Brookhaven’s February payroll. The entry will include deductions for the following:

  • Social Security taxes
  • Medicare taxes
  • Federal income taxes withheld
  • State income taxes
  • Insurance withholdings

 

 

 

b. Prepare the journal entry to record Brookhaven’s payroll tax expense. The entry will include the following:

  • Matching Social Security taxes
  • Matching Medicare taxes
  • State unemployment taxes
  • Federal unemployment taxes

 

 

2.  Current liabilities: entries and disclosure. A review of selected financial activities of Visconti’s during 20XX disclosed the following:

 

     
  1-Dec: Borrowed $10,000 from the First City Bank by signing a 3-month, 15% note payable.
  Interest and principal are due at maturity.
  10-Dec: Established a warranty liability for the XY-80, a new product. Sales are expected to
  total 1,000 units during the month.  Past experience with similar products indicates
  that 3% of the units will require repair, with warranty costs averaging $27 per unit (parts only).
  22-Dec: Purchased $16,000 of merchandise on account from Oregon Company, terms 2/10, n/30.
  26-Dec: Borrowed $5,000 from First City Bank; signed a 15% note payable due in 60 days. (Assume 360 day year for interest)
  31-Dec: Repaired six XY-80s during the month at a total cost of $162
  31-Dec: Accrued three days of salaries at a total cost of $1,400.
 

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Business statistics retail sales

April 24, 2018 No Comments Uncategorized

Business statistics retail sales
Read the assignment details v ery carefully. You should also read the mark scheme carefully too asthis will help you to know what
should do to gain the marks.

Your submission MUST have a properly filled in cover sheet

look at Important Student Information – Forms.

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You should make sure your name and date are on your submission.

Your work should be

properly set out, using proper section numbering , e.g. 1.2 How data was sampled.

Your diagrams and graphs should be labelled e.g. Figure

1.3 Bar chart showing and you should make reference to anyfigure in yourtext, e.g. “as can be seen in figure 1.3
Please put

diagrams, graphs near to the text that references them.

If you are showing your data and formulae (which you should), please add as an

appendix at the BACK of the report.

Graphs should be of a good size, properly labelled and formatted. Poor quality graphs are

penalised.

Don’t mix up graph types just for the sake of it. Make sure you choose the appropriate graph type and be consistent.
Please

please try and make sense of the data. What is it telling you, what do you want your audience to know about it.

e.g. It is no use just

saying: “The mean for x was 3.2 and for y was 3.7″

You need to say something like: “The mean forx was 3.2.and the for y was 3.7. This
shows that group x had a better [whatev er quality It describes] than x. Management may wish to Investigate why this IS so.” etc etc
If

required use proper Harvard referencing style.

Please simply staple your work together and hand in. We do not require folders, plastic,

transparent or ring binders etc. Just the paper stapled with a cov er sheet.

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Criminological Theories

April 24, 2018 2 Comments Uncategorized

100 % original 4-6 pages

 Some researchers have claimed that genetics cause criminal behavior, and that  there is likely a gene that can be linked to criminals. This scientific theory  is one of a vast amount of criminological theories that try to explain criminal  behavior, causes of crime, prevention of crime, and the source of criminal  activity. With the advancements of technology and science as a tool to uncover  criminal behavior and criminals, the idea of genes being a source of criminal  behavior is not far-fetched.

Please address the following questions and requirements to write your  4–6-page paper. As you answer each question, you must provide support or  evidence that will enhance and empirically prove your answers. Academic criminal  justice articles or real-life criminal justice findings that are not found in  journals or other academic sources must be used in supporting your  answers. Please use APA format for all cited sources, including your reference  page. The questions and requirements are as follows:

Discuss the merits of the idea that genetics are a source for criminal  behavior. Make sure to provide examples  hat can be found through research 

  • studies and have evidence linking genetics and crime, including twin studies, adoption studies, and testosterone studies. 
  • What are some of the strengths and weaknesses of the evidence surrounding  genetics and crime? Do you feel that police departments should consider or  dismiss such findings?

 In your opinion, what are some of the dangers of suggesting that there is a 

  • criminal gene? What would be the repercussions in the field of criminal justice if the existence of the criminal gene is proven to be true?

Why is it so difficult to reform the UN Security Council

April 24, 2018 5 Comments Uncategorized
The Required Readings:
1. Hurd,I. (2010). ‘International Organizations: Politics,Law Practice’, Cambridge: Cambridge University Press, chapter 1, chapter 5, chapter 6
2. Mearsheimer, J.J, (1995) ‘The False Promise of International Institutions’, International Security 19:73-91
3. Rittberger, V., Bernard Zangl and Andreas Kruck (2012) International Organization, 2nd edition, Basingstoke: Palgrave, ch 2, ch8
4. Putnam, R.D. ‘Diplomacy and Domestic Politics: The logic of Two-Level Games’, International Organization, 42.3 (1998), pp. 427-4260
5. Koremenos,B., C. Lipson and D. Snidal (2001) ‘The Rational Design of International Institution’, International Organization 55 (4): 513-553.
6. Wallander, C.A (2000) ‘Institutional Assets and Adaptability: NATO after Cold War’, International Organization 54(4):705-735.
7. Ulbert, Cornelia and Thomas Risse (2005), "Deliberately Changing the Discourse: What Does Make Arguing Effective?" Acta Politica Volume 40, Number 3, pp. 351-367
8. Risse-Kappen, T. (1996) ‘Collective Identity in a Democratic Community: The case of NATO’, in P.J. Katzenstein (ed). The Culture of National Security: Norms and Identity in World Politics. New York, Columbia University Press, 357-399.

Legal Aspects of U.S. Health Care System Administration

April 24, 2018 1 Comment Uncategorized

 

Prevailing wisdom reinforces the fact that working in U.S. health care administration in the 21st Century requires knowledge of the various aspects of health laws as they apply to dealing with medical professionals. Further, because U.S. health care administrators have to potentially interact with many levels of professionals beyond the medical profession, it is prudent that they are aware of any federal, state, and local laws that may be applicable to their organizations. Thus, their conduct is also subject to the letter of the law. They must evaluate the quality of their professional interactions and be mindful of the implications and ramifications of their decisions.

You are employed as a top health administrator at the hypothetical Well Care Hospital in Happy Town. When you were hired, your pre-employment screening involved background checks into any violation of hospital medical misconduct during the last five (5) years. The results showed that you were in good standing with the hospital administration community. During the past year, you had to undergo training in personnel conduct, as well as in inter-employee conduct with medical staff, nurses, technologists, etc. During the past six (6) months, the hospital has been under scrutiny for breach of medical compliance.

Note: You may create and / or make all necessary assumptions needed for the completion of this assignment.

Write a three to four (3-4) page paper in which you:

Articulate your position as the top administrator concerned about the importance of professional conduct within the health care setting. Justify your position. Ascertain the major ramifications of having professional staff compromise the boundaries of ethics and medical conduct. Analyze the four (4) elements required of a plaintiff to prove medical negligence. Discuss the overarching duties of the health care governing board in mitigating the effects of medical non-compliance, as they apply to the rules of practice set forth in the Well Care Hospital governing board’s manifesto. Use at least five (5) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources.

Your assignment must follow these formatting requirements:

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

Describe the sources of law in America, the relative legal procedure, and the related court system. Examine the various applications of the law within the health care system. Use technology and information resources to research issues in health care policy, law, and ethics. Write clearly and concisely about health care policy, law, and ethics using proper writing mechanics.

video game

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Consider an opportunity for a new video game company entering into the market, Provide the following analysis for the new company looking to compete:

Does the Video Game Console Industry have any opportunity for new entrants? Identify Video Game Console Industry performance surrounding these key issues: Expansion Opportunities Operating efficiency Growth strategy Customer retention Cultural Considerations Overall Sales Competition Conduct additional research as necessary to provide the most up to date perspective on this case. Search for the following information: Annual Report SEC Form 10-K Annual Shareholders Proxy Statement Competitive/Industry Information Identify 3 to 4 key strategies that the new video game company should focus on? Provide examples to support each strategy. Would you invest in a new video game startup company entering under the identified market conditions? Please explain why or why not. Use the written case analysis format to present findings from the case analysis. The case analysis should : Include the following 5 sections: I. Executive Summary, II. Statement of the Problem, III. Causes of the Problem, IV. Decision Criteria and Alternative Solutions, V. Recommended Solution, Implementation and Justification Be double spaced and the pages should be numbered Have 1inch margins – top bottom left and right Use 12 point font size Be free of spelling errors Use an established referencing system – Including 3 to 5 external sources (in addition to your textbook) should be referenced to support the recommendations or to identify issues. This information would be ideally sourced in current journals, magazines and newspapers and should reflect current management thought or practice with respect to the issues identified. Present the executive summary on the first page of the assignment along with your name (s), student number(s), course section and due date

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dynamic regulation and rules

April 24, 2018 2 Comments Uncategorized

Part 1

In the current times, dynamic regulation and rules have been introduced to ensure the population receives quality of services in healthcare. All healthcare providers have a responsibility of complying with different regulation governing healthcare within their domain. For instance, the public disclosure criteria must be met, lawsuits covering patient`s health and safety, antitrust and competition laws among others (Exter, 2008). The employers have a responsibility of ensuring that the healthcare providers are aware with laws of healthcare compliance in different operations.  Human rights and antidiscrimination form the basis of operation of daily transactions of healthcare.

…….

The healthcare quality practitioners are defined by different ethical conducts rooted in confidentiality, commitment and relationships. One should be committed to maintaining integrity and performance improvement, moral obligation and personal accountability to the other employees, clients, organization and the general public. Healthcare professional should promote integrity and ensure commitment to practicing with integrity, honest, accountability while respecting all laws and refuse to undertake unethical practices like fraudulent, false and deceptive activities (Exter, 2008). They should promote the right to privacy and maintain quality in examination diagnosis and be committed to growth and development. The ethical standards set guide the behaviour of expected by healthcare practitioners when dealing with service users, stake holders and other people they serve. It is important to respect and serve with dignity patients and others through the consideration of their human rights. Employees should maintain professional relationship with service users and not discriminate any person based on their affiliations or background (Pozgar & Santucci, 2009). People have a right to health according the law provisions guiding the healthcare system. For instance, the privacy and confidentiality of patients` information should be maintained. The Joint Commission on Accreditation of Healthcare Organization advocates for security, confidentiality, safe, ethic principles and respect of patients by healthcare practitioners. Ethical dilemmas are greatly reduced through the ethical standards set by authorities and regulatory bodies.

Moral courage in healthcare providers is very important while performing their duties. Patients require health practitioners to protect and support their patients. It is inevitable for healthcare providers to find themselves in a conflict with professional and personal morals. It is important to stand out and represent the rights of others which may be facing infringement. One should be willing to stand up and act according to moral principles and ethical belief even if threatened and even if there is perceived risk in that situation (Pozgar & Santucci, 2009). Ethical dilemmas are the order of the day for many healthcare providers hence it is important to employ morals and ethical principles in their practice by doing right and which benefits the most within the society.

…….

Part 2

I believe it is possible for healthcare providers to act legally but not ethically. Healthcare providers often face complicated ethical dilemmas in the workplace. Some healthcare providers confront the ethical issues directly while others turn away. Examples of unethical behaviors are seen today in academia, politics, sports, entertainment, banking, and the legal system. Healthcare providers working in clinical practice, education, research, and administration are not immune to these unethical behaviors (Brown, 2007). They face ethical dilemmas on a regular basis. There are some reasons for unethical behavior in the healthcare organizations such as shortages in the numbers of clinicians to deliver patient care, inadequate staffing levels, high costs, and ineffective leadership have resulted in the escalation of ethical dilemmas nurses face today in healthcare environments.

…….

Healthcare providers are required to keep patient information confident.

The information includes medical reports, personal information, and conversations. Doctors may not reveal patient information even in court. However, in some cases, this issue demands a little more flexibility. For example, cases that involve crimes such as gunshot wounds are required to be reported to the police. Underage abortion should also be reported to their parents. Doctors may keep information of underage abortion confidential, but it is not ethical for them (Dogra, 2013). They should report to parents because it is harmful for teenagers both physically and mentally. How individuals respond to these ethical dilemmas depends on their previous experiences with unethical behavior, their individual personality traits, and their ethical values, as well as their knowledge of ethical principles.

…….

Now that you have been introduced to the broad framework of becoming a culturally competent teacher…….

April 24, 2018 2 Comments Uncategorized

Now that you have been introduced to the broad framework of becoming a culturally competent teacher, it is your challenge to make the connection between differentiating and the prospective impact this concept has in making learning experiences more of a success for students in diverse classrooms.

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Watch the following video:

The video refers to the ideologies of becoming a culturally responsive teacher and explores the Seven Principles of Culturally Responsive Teaching.

View the short and informative video, then respond to these questions in relation to the video and your personal experiences in your Discussion Post:

  1. What would you identify as an important outcome of building relationships with your students while focusing on a culturally inviting environment that is physically safe, while also providing an engaging and positive learning experience?
  2. Considering your personal experience as a student, any professional experiences, and your current and past higher-education based learning, are the Seven Principles of Culturally Responsive Teaching theory realistic or idealistic? Be sure to support your opinion with scholarly citations in APA format both in the body of your post and at its conclusion.

Guided Response: Review at least two of your peers’ postings and extend their learning and the discussion by asking them to clarify their point of view, provide examples or evidence. From reading your peers’ post share an insight or strategy that you learned from the video or your reading that may cause them to evaluate their thoughts.

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Investing Banking & Long-term debt and lease financing

April 24, 2018 6 Comments Uncategorized

Investing Banking & Long-term debt and lease financing

Complete the following questions and please show your work.
1.)    American Health Systems currently has 6,400,000 shares of stock outstanding and will report earnings of $10 million in the current year.  The company is

considering the issuance of 1,700,000 additional shares that will net $30 per share to the corporation.
a.    What is the immediate dilution potential for this new stock issue?
b.    Assume that American Health Systems can earn 9 percent on the proceeds of the stock issue in time to include them in the current year’s results.  Calculate

earnings per share.  Should the new issue be undertaken based on earnings per share?
2.)    Using the information in Problem 3, assume that American Health Systems’ 1,700,000 additional shares can only be issued at $18 per share.
a.    Assume that American Health Systems can earn 6 percent on the proceeds.  Calculate earnings per share.
b.    Should the new issue be undertaken based on earnings per share?
3.)    Assume Sybase Software is thinking about three different size offerings for issuance of additional shares.
Size of Offer    Public Prize    Net to Corporation
a.    1.1 million    $30    $27.50
b.    7.0 million    $30    $28.44
c.    28.0 million    $30    $29.10

What is the percentage underwriting spread for each size offer?
4.)    The Presley Corporation is about to go public.  It currently has after tax earnings of $7,200,000 and 2,100,000 shares are owned by the present stockholders

(the Presley family).  The new public issue will represent 800,000 new shares.  The new shares will be priced to the public at $25 per share, with a 5 percent spread

on the offering price.  There will also be $260,000 in out-of-pocket costs to the corporation.
a.    Compute the net proceeds to the Presley Corporation.
b.    Compute the earnings per share immediately before the stock issue.
c.    Compute the earnings per share immediately after the stock issue.
d.    Determine what rate of return must be earned on the net proceeds to the corporation so there will not be a dilution in earnings per share during the year of

going public.
e.    Determine what rate of return must be earned on the proceeds to the corporation so there will be a 5 percent increase in earnings per share during the year of

going public.
5.)    An investor must choose between two bonds: Bond pays $72 annual interest and has a market value of $925.  It has 10 years to maturity.  Bond B pays $62 annual

interest and has a market value of $910.  It has two years to maturity.  Assume the par value of bonds is $1,000.
a.    Compute the current yield on both bonds.
b.    Which bond should she select based on your answer to part a?
c.    A drawback of current yield is that it does not consider the total life of the bond.  For example, the yield to maturity on Bond A is 8.33 percent.  What is

the yield to maturity on Bond B?
d.    Has your answer changed between parts b and c of this question in terms of which bond to select?
6.)    Cox Media Corporation pays an 11 percent coupon rate on debentures that are due in 10 years.  The current yield to maturity on bonds of similar risk is 8

percent.  The bonds are currently callable at $1,110.  The theoretical value of the bonds will be equal to the present value of the expected cash flow from the bonds.
a.    Find the market value of the bonds using semiannual analysis.
b.    Do you think the bonds will sell for the price you arrived at in part a? Why?
7.)    The Bowman Corporation has a $18 million bond obligation outstanding, which it is considering refunding.  Though the bonds are initially issued at 10 percent,

the interest rates on similar issues have declined to 8.5 percent.  The bonds were originally issued for 20 years and have 10 years remaining.  The new issue would be

for 10 years.  There is a 9 percent call premium on the old issue.  The underwriting cost on the new $18,000,000 issue is $530,000, and the underwriting cost on the

old issue was $380,000.  The company is in a 35 percent tax bracket, and it will use an 8 percent discount rate (rounded after tax cost of debt) to analyze the

refunding decision.
a.    Calculate the present value of the total outflows.
b.    Calculate the present value of the total inflows.
c.    Calculate the net present value.
d.    Should the old issue be refunded with new debt?

Chapter 15

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Investment Banking: Public and Private Placement
#1.    Underwriting spread (LO15-2) Walton and Company is the managing investment banker for a major new underwriting. The price of the stock to the investment banker

is $23 per share. Other syndicate members may buy the stock for $24.25. The price to the selected dealers group is $24.80, with a price to brokers of $25.20. Finally,

the price to the public is $29.50.
a.    If Walton and Company sells its shares to the dealer group, what will the percentage return be?
b.    If Walton and Company performs the dealer’s function also and sells to brokers, what will the percentage return be?
c.    If Walton and Company fully integrates its operation and sells directly to the public, what will its percentage return be?

Solution:              Walton and Company
a.    $24.80    Selected Dealer Group’s Price
23.00    Managing Investing Banker’s Price
$ 1.80    Differential
$  1.80    = 7.83% Return
$23.00
b.    $25.20    Broker’s Price
23.00    Managing Investing Banker’s Price
$2.20    Differential
$  2.20    = 9.57% Return
23.00
c.    $29.50    Public Price
23.00    Managing Investing Banker’s Price
$ 6.50    Differential
$  6.50    = 28.26% Return

#2   Bond value (LO16-2) The Florida Investment Fund buys 58 bonds of the Gator Corporation through a broker. The bonds pay 10 percent annual interest. The yield to

maturity (market rate of interest) is 12 percent. The bonds have a 10-year maturity.
Using an assumption of semiannual interest payments:
a.    Compute the price of a bond (refer to “Semiannual Interest and Bond Prices” in Chapter 10 for review if necessary).
b.    Compute the total value of the 58 bonds.

Solution:
Florida Investment Company
a.    Present value of interest payments

PVA = A × PVIFA (n = 20, i = 6%)    Appendix D
PVA = $50 × 11.470 = $573.50

Present value of principal payment at maturity

PV = FV × PVIF (n = 20, i = 6%)    Appendix B
PV = $1,000 × .312 = $312.00

Total present value

Present value of interest payments    $573.50
Present value of payment at maturity        312.00
Total present value or price of the bond    $885.50

b.    Value of 58 bonds
$     885.50
×            58
$51,359.00

(a)
N            I/Y            PV            PMT            FV
20    6    CPT PV –885.30    50    1,000
   

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