Day: May 14, 2018

Please read the case study and answer the questions that follow. Case study: Public Practice—Nobody Follows the Rule: https://uwaterloo.ca/centre-for-accounting-ethics/resources/ethics-teaching-cases/public-practice-nobody-follows-rule

Every accounting firm has its approach to ethical situations with clients and employees. Dave Gordon, FCA, Senior Partner, is to advise the incumbent auditor on the financial situation at a client. He has been noticing that many of the other partners in his firm are not following the rules with respect to transitioning to a new client.

Evaluate the case study to access the ethical reasoning using Kohlberg’s stages of moral development from Dave Gordon’s point of view.

Include in your evaluation:

What should Dave suggest to his fellow partners in the firm and why?
How can Dave make a decision using Kohlberg’s stages of moral development?
Could Dave see the moral justification of others in their decision to alter or not follow the rules?
Can Dave justify the loss of business as a right decision in view of firm goals?
Requirements:

Your written paper should be 4 in length not counting the title and reference pages, which you must include., APA FORMAT!!!
Use terms, evidence, and concepts from class readings, including professional business language.
You need to cite at least three sources for this assignment, outside of the textbook.

Using the Internet, Strayer databases, or the Securities and Exchange Commission’s Website, located at http://www.sec.gov/divisions/enforce/friactions/friactions2012.shtml, perform a search on several U.S. health care publicly-traded companies and choose a health care organization that has been accused of committing health care fraud.

Write a five to six (5-6) page paper in which you:

 

1. Evaluate the level of SOX regulations that applies to for-profit and not-for-profit health care organizations, indicating whether or not mandating SOX requirements for non-profits might reduce fraud and increase corporate governance. Provide support for your rationale.
2. Determine whether SOX has been effective in regulating ethical behavior of for-profit health care organizations. Defend your position.
3. Determine whether deficiencies existed in the IT environment, and suggest ways to improve audit trails, data integrity, and policies and procedures in order to reduce the risk of fraudulent activity.
4. Review the audit report issued by the external auditing firm from the company’s Website for the year it was accused of fraud. Then, determine whether the external auditors were negligent in preparing the audit report for the company. Formulate an opinion regarding which Internal Control was deficient or what GAAP was violated. Defend your position.
5. Determine what provision(s) of SOX was / were violated in the health care fraud case in question. Indicate whether or not SOX adequately provides sanctions to deter the behavior or if changes are needed to the regulations to remedy the issue(s) and thus ensure compliance.
6. Based on the fraudulent activity that occurred, recommend two (2) improvements to the internal control environment to reduce those occurrences. Provide detailed recommendations.
7. Use at least four (4) quality academic resources in this assignment. Note:Wikipedia and other Websites do not qualify 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

Careers in Accounting

Due Week 8 and worth 160 points

Accounting is the study of how businesses track their income and assets over time. Accountants engage in a wide variety of activities in addition to preparing financial statements and recording business transactions. These activities include computing costs and efficiency gains from new technologies, participating in strategies for mergers and acquisitions, quality management, developing and using information systems to track financial performance, tax strategy, and health care benefits management.

Use the Internet or the Strayer Online database to research career options within the accounting field and accounting job postings in your local area to respond to the questions in the assignment.

Write a one to two (1-2) page paper in which you:

1. Describe at least two (2) career options someone with an accounting education can pursue. Be sure to reference sources such as the Bureau of Labor Statistics and the American Institute of Certified Public Accountants.
2. Describe one (1) researched accounting position, and explain the essential skills that would make a candidate successful in the position. Articulate the primary manner in which the researched accounting positions could add value to the company seeking candidates.
3. Use at least two (2) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
4. Format your assignment according to the following formatting requirements:
   • Typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides.
   • 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 is not included in the required page length.

Case Assignment

Coffee Maker’s Incorporated (CMI)

Two divisions of a CMI are involved in a dispute. Division A purchases Part 101 and Division B purchases Part 201 from a third division, C. Both divisions need the parts for products that they assemble. The intercompany transactions have remained constant for several years.

Recently, outside suppliers have lowered their prices, but Division C is not lowering its prices. In addition, all division managers are feeling the pressure to increase profit. Managers of divisions A and B would like the flexibility to purchase the parts they need from external parties to lower cost and increase profitability.

The current pattern is that Division A purchases 3,000 units of product part 101 from Division C (the supplying division) and another 1,000 units from an external supplier. The market price for Part 101 is $900 per unit. Division B purchases 1,000 units of Part 201 from Division C and another 500 units from an external supplier. Note that both divisions A and B purchase the needed supplies from both the internal source and an external source at the same time.

The managers for divisions A and B are preparing a new proposal for consideration.

• Division C will continue to produce Parts 101 and 201. All of its production will be sold to Divisions A and B. No other customers are likely to be found for these products in the short term, given that supply is greater than demand in the market.
• Division C will manufacture 2,000 units of Part 101 for the Division A and 500 units of Part 201 for the Division B.
• Division A will buy 2,000 units of Part 101 from Division C and 2,000 units from an external supplier at $900 per unit.
• Division B will buy 500 units of Part 201 from Division C and 1,000 units from an external supplier at $1,900 per unit.

Division C Data 2014 Based on the Current Agreement

Part	101	201
Direct materials	$200	$300
Direct labor	$200	$300
Variable overhead	$300	$600
Transfer price	$1,000	$2,000
Annual volume	3,000 units	1,000 units

Required:

Computations (use Excel)

• Set up a table similar the one below to compute the difference between the current situation and the proposal for Divisions A and B. Design a different table for Division C.

Division A
	Current Situation			Proposal
	No. of Units	Purchase Price	Total Purchases	No. of Units	Purchase Price	Total Purchases
Internal purchases	3,000		$	2,000		$
External purchases	1,000			2,000
Total cost for part 101			$			$
Savings to Div. A						$

• Summarize the financial effects for the three divisions and the company as a whole in another table.

Memo (use Word)

Write a 4- or 5-paragraph memo to the division manager explaining the analysis performed. Start with an introduction and end with a recommendation. Each of the four or five paragraphs should have a heading.

Short Essay (use Word) Start with an introduction and end with a summary or conclusion. Use headings.

• Evaluate and discuss the implications of the following transfer pricing policies:

Transfer price = cost plus a mark-up for the selling division

Transfer price = fair market value

Transfer price = price negotiated by the managers

Why is transfer pricing such a significant issue both from a financial and managerial perspective?

Assignment Expectations

Each submission should include two files: (1) An Excel file; and (2) A Word document. The Word document shows the  memo first and short essay last. Assume a  knowledgeable business audience and use required format and length. Individuals in business are busy and want information presented in an organized and concise manner.

Chapter 9 includes information about CMS’s reimbursement systems. As you read this chapter, you will see there are many terms and related issues associated with this reimbursement system. The healthcare programs that are administered by the federal government have a payment system that includes a predetermined reimbursement methodology.

Part of this system includes PAR and nonPAR physician charges.

 

1)explain how reimbursement differs between PAR and nonPar charges.

Also include your answer to number 1 and number 2 of the Chapter Review on page 371 of the Green & Rowell text

 

1. Calculate the following amounts for a PAR who bills Medicare:

Submitted charge (based on provider’s regular fee for office visit)is $75

Medicare physician fee schedule (PFS) is $60

Coinsurance amount (paid by patient or supplemental insurance) is $12

Medicare payment (80% of the allowed amount is? ______

Medicare write-off (not to be paid by Medicare or the beneficiary? ____

2. Calculate the following amounts for a nonPar who bills Medicare:

Submitted charge (based on provider’s regular fee) is $650

NonPAR Medicare physician fee schedule allow payment is $450

Limiting charge (115% of MPFS allowed amount) is?______

 

Medicare payment (80% of the MPFS allowed amount) is? ____

 

Beneficiary is billed the balance of the limiting charge $149.63

The Medicare write-off (not to be paid by Medicare of the beneficiary) is?____

2. Discuss how you determined your answers.

 

Please include citations/references and in-text citations in at least one of your posts.

Minimum word count for your major response post is 150 total words.

 

Include at least one reference and citation using APA 6th edition format.

 

dear writer : please let me know if with just one page you will be able to response all the questions or you need me to add an extra page ?

Description / paper instructions

Please complete this without the e-book. I do not have access to it. The demographic info can be found elsewhere, like online etc. I apologize for this inconvenience.

 

Create a Marketing Plan & Sales Strategy in

(MS Word or equivalent)

 

The Company is a non- alcholic beverage company and for the first six (6) months your company is in business you will start marketing and selling in your own community, a radius of twenty-five (25) miles from where you live

 

Write the three to five (3-5) page Marketing Plan & Sales Strategy section of your business plan, in which you:

 

1. Define your companyвЂTMs target market.

 

Analyze the types of consumers who will be drinking your beverage in demographic terms (i.e., age, education level, income, gender, ethnic group, etc.). Support your analysis with actual data on the size of the demographic groups in your local community (nearby zip codes). (Alabama 35816, 35749 or surrounding areas)

 

Outline the demographic information for your company specified on the worksheet in the course text (p. 107 | Demographic Description). Click here for help accessing a specific page number in your eBook.

 

Hints: At American Fact Finder (http://census.gov), you will find demographic information on potential consumers in your area. If you are selling through other businesses (such as grocery stores), indicate the number of those businesses in your local area. You will find information about such businesses in your local area at County Business Patterns (http://www.census.gov/econ/cbp/). Check Chapter 2 of Successful Business Plan for more research sources.

 

 

2. Assess your companyвЂTMs market competition.

 

Use the factors listed in the course text graphic (p. 123 | Assess the Competition) to assess your companyвЂTMs market competition.

Defend your strategy to successfully compete against market leaders in your segment.

Hints: For example, in the soft drink market, it is intimidating to try to compete against Coke and Pepsi. Newcomers in mature markets typically must pursue niche markets or even create new market categories, as Red Bull did with energy drinks.

Defend your plan to differentiate yourself from the competition using the information detailed on the worksheet in the text (p. 131 | Market Share Distribution).

Hints: Every business faces competition and the non-alcoholic beverage market is an especially crowded market.

 

 

3. Clarify your companyвЂTMs message using the information provided on the worksheet in the text (p. 160 | The Five FвЂTMs).

 

Hints: Before you choose your marketing vehicles, you must determine the message you want to convey through those vehicles.

 

4. Identify the marketing vehicles you plan to use to build your companyвЂTMs brand. Justify the key reasons why they will be effective. Provide examples of other non-alcoholic beverage companies that use these tactics effectively.

 

Hints: If you plan to use online marketing tactics, refer to the worksheet in the text (p.171 | Online Marketing Tactics) to aid your response. Remember that even if youвЂTMre selling through grocery stores you need to build your brand and social media is a major part of that in regard to beverages. Some of the marketing tactics that beverage companies use include: sampling in grocery stores, building a following on social media, sponsoring events, exhibiting at trade shows attended by retailers, and so on. You will use a combination of these tactics. For example, if you decide to give out samples in grocery stores, promote your sampling on your social media networks and those of the grocery store.

Hints: If you are planning to distribute through resellers, describe how you plan to reach them, for example, through industry trade shows or by establishing your own sales force. For information on trade shows, visit the Trade Show News Network (http://www.tsnn.com). You can exhibit or network at these shows.

 

 

 

Format your assignment according to these formatting requirements:

 

 

Cite the resources you have used to complete the exercise. Note: There is no minimum requirement for the number of resources used in the exercise.

 

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; 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 studentвЂTMs name, the professorвЂTMs name, the course title, and the date. The cover page and the reference page are not included in the required page length.

This week we have a Rap Video and some Reading to do about a long-standing debate in Macroeconomics. I think the best way to do this is to watch the video, read the material, and then watch the video again.

Video here:

https://www.youtube.com/watch?v=GTQnarzmTOc (Links to an external site.)

And a fun video about spontaneous order (not required, but super cool)

Discussion Assignment

Each Discussion Assignment will need to be completed with a Main Post and two (2) Follow Up posts.

After you read, listen, or watch the assigned material, you will create a Main post that consists of your own personal Economic Analysis of the material. This should be written in the third person view and must include in-text citations for any claims, assertions, or facts that you include in your post. An in-text citation should be done in MLA format.

How to Cite Sources (Purdue Online Writing Lab) : https://owl.english.purdue.edu/owl/resource/747/02/ (Links to an external site.)Links to an external site. (Note: you do not need to format your writing in MLA format. I am only asking for citations in the MLA format)
Third Person View, OWL Page on Style, Genre & Writing : https://owl.english.purdue.edu/owl/resource/980/03/ (Links to an external site.)Links to an external site. (Note: you can write your discussion in many different forms, as long as you provide analysis, prove that you completed the material, and show that you understand the material)
You must be careful to not espouse your opinion and do not just recap or summarize the material. Opinion is for Starbucks and does not belong in the classroom. We are here to use economics to learn about how economists view the world and to use critical thinking to discuss a particular topic for the week.

Your first post should be a critical economic analysis of the material for the week. Use the economics you have learned in the class to complete a first main post. Your first main post should be about 500 words.

After you complete a first main post, then you will need to respond to 2 other students with a follow-up post of about 150 to 250 words. This is a total of 3 posts. Main post (500 words) and 2 follow up posts (150 to 250 words each).

Please make sure to refer to the Discussion Rubric, this is how you will be graded for the assignment.

400–600 words that respond to the following questions with your thoughts, ideas, and comments. Be substantive and clear, and use examples to reinforce your ideas.

 

In 1944, finance specialists and bankers from around the world met to discuss what the post-WWII monetary system would be. Given the instability of the pre-war period, the goal was to create a new system. The outcome of this was the Bretton Woods system, which had the U.S. dollar as the world reserve currency linked to gold at $35 an ounce. All other currencies were tied to the dollar with limits on how much they could appreciate or depreciate. The system lasted until the 1970s, when the United States decided to move away from gold convertibility. The modern system is based on supply and demand for currency and a managed float. Discuss the following in your main post:

 

• The U.S. dollar remains the world’s reserve currency. Is this good for the United States, and if so, why?
• People usually think a “strong” dollar is good. Is this true for U.S. businesses, and does it help or hurt the U.S. balance of payments?

The study was based on the correlation of unemployment and crime. Needs to utilize an excel document in this analysis.

 

Submit the results of your regression analysis for the demand function you are estimating for your term project.  Include:

 

• The data used to estimate the demand model
• The results of the analysis, an analysis of the results
• Description of remaining issue that needs to be addressed before the final paper is submitted.

 

 

 

 

 

Using your inventory of data collected, you will estimate and perform various analyses which will lead you to an evaluation.  At the conclusion of your analysis you will address how this example can inform other real-world decision making in other organizations as well as your own decision-making and management skills.

 

 

 

Statistical Analysis and Tests

 

1.            Evaluate Adj R².

 

2.            Each variable (independent variables have to be tested by using t-test, so as to see whether each of the variables (exogenous or independent) that you have include in the function has an effect on the dependent variable (left hand side).

 

3.            For t-test, the following steps should be followed:

 

(i) H₀: β₀ = 0

 

(Null hypothesis)

 

H_A: β₀ ¹ 0

 

(Alternate hypothesis)

 

If t calculated     > t table value (n-k) degrees of freedom

 

 

 

where:

 

n = # of observations

 

k = # of parameters, i.e. # of right hand side variables plus the constant

 

then H₀ is rejected, i.e. the variable you are testing has an effect on the dependent variable.

 

4.            Do F-test, by following these steps:

 

(i) H₀: β₀ = β₁ = β₂ = 0

 

(Null hypothesis)

 

H_A: At least one β is not equal to zero

 

(Alternate hypothesis)

 

(ii) If F calculated > F table value

 

Then H₀ is rejected, i.e. all the right-hand-side variables are important.