Day: January 22, 2020

nursing

January 22, 2020 4 Comments APA, Health Care and Life Sciences

Answer both Parts I and II in your initial response.

Part I: Do you believe that the number of pathways (LPN, ASN, BSN) to entry into the practice of professional nursing is confusing? Is this feature an asset or liability to the profession? Provide the rationale(s) for your answers.

Part II: Do you agree with the key findings and recommendations of the IOM and the Tri-Council for Nursing that entry into nursing practice should be at the baccalaureate level and that there is a need for nurses to advance their education? Support your rationale.

Many countries such as Canada, England, and Australia have moved entry into professional nursing practice to the baccalaureate level. In the United States (May 2010), the Tri-Council for Nursing, a coalition of four steering organizations for the nursing profession (AACN, ANA, AONE, and NLN), issued a consensus statement calling for all RNs to advance their education in the interest of enhancing quality and safety across healthcare settings. In the statement titled Education Advancement of Registered Nurses, the Tri-Council organizations present a united view that a more highly educated nursing workforce is critical to meeting the nations nursing needs and delivering safe, effective patient care. In the policy statement, the Tri-Council finds that without a more educated nursing workforce, the nation’s health will be further at risk. 

In October 2010, The Tri-Council released an additional statement supporting the work of the Institute of Medicine (IOM and the Robert Wood Johnson Foundation) entitled The Future of Nursing: Leading Change, Advancing Health.

Click on the links below to view the statements and IOM Report: 

Tri-Council for Nursing Issues New Consensus Policy Statement on the Educational Advancement of Registered Nurses http://www.aacn.nche.edu/Education-resources/TricouncilEdStatement.pdf

Tri-Council for Nursing Calls for Collaborative Action in Support of the IOMs Future of Nursing Report http://www.nln.org/newsroom/news-releases/news-release/2010/10/14/tri-council-for-nursing-calls-for-collaborative-action-in-support-of-the-iom-s-future-of-nursing-report

Institute of Medicine (IOM) Report: http://www.thefutureofnursing.org/IOM-Report

Read the following Highlights of the book, Benner, P., Sutphen, M., Leonard, V., & Day, L. (2009). Educating nurses: A call for radical transformation. Jossey-Bass Publications.  Article Benner et al 2010 Highlights Educating Nurses A Call for Radical Transformation.pdf Click for more options

Article Benner et al 2010 Highlights Educating Nurses A Call for Radical Transformation.pdf

650 wk2 db2 res

January 22, 2020 No Comments Business & Finance

Respond to… 

Companies often try to keep accounting earnings growing at a relatively steady pace in an effort to avoid large swings in earnings from period to period. They also try to manage earnings targets. Reflect on these practices and discuss the following in your discussion post.

Are these practices ethical?

According to Ortega & Grant (2003), earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company to influence contractual outcomes (p. 51).  Because these practices are used to alter the financials of a firm from actuality, then, no, these practices are not ethical, however there are common practice and, in some circumstances, acceptable.

What are two tactics that a financial manager can use to manage earnings?

Financial managers at times will use certain tactics to manage earnings.  Two tactics that financial managers use to manage earnings are the Big Bath technique and the cookie jar reserve.  The big-bath technique consists of taking a one-time, large write-offs or restructuring charges against income in order to reduce assets to further lower future expenses (Hope & Wang, 2018).  The use of the big bath method can affect a firms competitiveness as it is essentially reporting a loss, which can have negative results on stock prices.  The other method is the cookie jar reserve occurs when a company saves money from successful years and draws from that money and applies it to bad years in order to bolster earnings reports (CPA Journal, 1999).  The method is used as way to smooth income and appear financially better when in actuality the company is having a bad year.   

What are the implications for cash flow and shareholder wealth?

Ultimately, financial managers job is to maximize profit, because of this conflict of interest may occur. According to Chalak & Mohammadnezhad (2012), with respect to increase shareholder wealth, free cash flows are of importance because allow managers to seek growth opportunities which increase share value (p. 430). Therefore, the use of the techniques in the regards to implications for cash flow and shareholder wealth can be detrimental due to unreliable and inaccurate information, which occurs from managers intentionally influencing actual financials. 

Using the financial balance sheet as displayed in the text, provide an example of how purchasing an asset or issuing stocks or bonds could potentially impact earnings targets.

When purchasing an asset or issuing stocks earnings targets are impacted due the changes in cash flow.  For instance, when purchasing assets, the cash accounts will decrease the purchase amount, while issuing stocks or bonds increases by the amount received for the purchased stocks.  These actions can a company to miss or exceed its earnings targets by the amounts of cash flow coming in or going out. 

References:

Chalak, S.L., & Mohammadnezhad, S. (2012). Investigation of the Relationship Between Earnings Management and Free Cash Flows in Firms with High Free Cash Flows and Low Growth Listed in Tehran Securities Exchange. World Applied Sciences Journal, 20(3), 429-437. Doi:10.5829/idosi.wasj.2012.20.03.2372

Hope, O.-K., & Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70, 3351. https://doi-org.proxy-library.ashford.edu/10.1016/j.aos.2018.02.004

Ortega, W. R., & Grant, G. H. (2003). Maynard manufacturing: An analysis of GAAP-based and operational earnings management techniques. Strategic Finance, 85(1), 50. Retrieved from https://search-proquest-com.proxy-library.ashford.edu/docview/229862181?accountid=32521

Signs of Backlash Against SECs Attack on Cookie Jar Reserves and Income Smoothing. (1999). CPA Journal, 69(8), 10. Retrieved from http://search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=true&db=bsh&AN=2190694&site=eds-live&scope=site

Respond to… 

The process of managing or manipulating corporate profits to achieve consistency over a quarter is referred to as earnings smoothing (Eckles, Halek, Enya, Sommer, & Zhang, 2011). Corporate stock valuations are dependent upon a company’s future earnings interest. Many recent research, among them the Eckles et.al. The research has started to directly link quarterly earnings smoothing operations to executive compensation.  Heavily compensated managers based on stock value are often found to be heavy manipulators of quarterly earnings results (Eckles et al., 2011).

If quarterly smoothing operations are ethical or not involves a distinction in the justification for the smoothing.  As we addressed in the Week 1 forum, there are normal cycles in which businesses receive excess returns in one period, which can or should be allocated or invested in future periods for the assets needed. I’ve banked several customers who would take over profits in one quarter and buy critical inventory that they’d store for future quarters. In effect they would spend cash in preparation for quarters that showed lower cash flow levels to increase the inventory levels. Instead, during quarters where work in progress and completed employment resulted in receivable accounts rather than cash the businesses would draw from the keep inventory created during more cash-rich periods. Yes, they smoothed the company’s service.

Nevertheless, other administrators use strategies such as manipulating tax-reported liabilities, estimating contingency balances and legal cost estimates to smooth quarterly results by understating the actual operating costs. The Reuters News Service dealt with new claims that Bank of America intentionally underestimated and therefore reserved the ongoing legal costs of its mortgage banking activity. The consequence of the underestimate was a sequence of quarters where the operating expenses were under-reported and thus the reported earnings per share were not accurate. The organization now faces higher compliance expenses and the net per-share profits are being impacted.

In my view, when executives use accounting gimmicks and off-balance sheet operations to help earnings for a quarter they have switched from controlling earnings to manipulating earnings and this is an ethical violation.  There is also an ethical issue with companies that decide to throw in a single quarter all potential or previously hidden bad news.

A kitchen sink quarter is called the technique of dumping loads of bad news or cost overruns into a single quarter (Rosenbush, 2017). Within this concept, any and all costs should be picked up by a corporation and put into a single quarter. The idea is to pre-load costs into a bad quarter, already.  In doing so, the theory is that future quarters will show better than average return rates, as several of the costs were pre-recorded during the quarter of the kitchen sink.  It I found often during my career in mergers and acquisitions. The acquiring company will charge off all future expected layoffs, plant closures and synergies upon acquisition of a product.  With these costs rolled into a single quarter of the deal, the company was free to charge actual expenses against already reported expense reserves.  This has made the cost efficiencies of the merger emerge sooner in the process than would usually have occurred.

The corporate balance sheet reflects the investors’ contribution and distribution of capital by business management (Byrd, Hickman, & McPherson 2013). If the creditors are compensated by financial gains through dividend payments or equity growth value in the stock.  Organizations planning to overestimate a quarter’s earnings can either choose to invest in assets or fail to recognize ongoing operating costs.  For example, a firm may use factories or machinery to generate revenue but may not realize the loss or use extended periods of depreciation. This activity results in short-term profits that are higher than expected, which leaves the company and the investors vulnerable to future costs of replacement.

S discussion

January 22, 2020 No Comments Computer Science

Lesson 3 Discussion Forum 1: Primary post is due Wednesday by 11:59pm. Responses due by Sunday at 11:59pm

If you became the new manager at a restaurant with high employee turnover, what actions would you take to increase retention of employees?

Your discussion is to be submitted in 12-point Times New Roman font using APA format. You must have a minimum of two sources to support your answer.

Lesson 3 Discussion Forum 2: Primary post is due Wednesday by 11:59pm. Responses due by Sunday at 11:59pm

What labor markets should be considered when recruiting to fill an opening for a housekeeping staff at a local hospital? What labor markets should be considered for staffing the chief surgeon for the local hospital?

Your discussion is to be submitted in 12-point Times New Roman font using APA format. You must have a minimum of two sources to support your answer.

assignment 2

January 22, 2020 No Comments Education

 

Analyzing international negotiation can provide important insights for being effective global leaders. Multi-cultural negotiating skills are increasingly necessary to effectively manage multinational network organizations. Multi-cultural skills are increasingly necessary for effectively leading domestic organizations as well.

For the first paragraph of your posting, discuss how international negotiation might help international leaders acquire the knowledge and skill necessary in todays global business environment.

For the second paragraph of your posting, select any one of the following bullet points and address all elements of your chosen bullet point. Select a different bullet point section than what your classmates have already posted so that we can engage several discussions on relevant topics. If all the bullet points have been addressed, then you may begin to re-use the bullet points with the expectation that varied responses continue.

  • Flexibility is an important personal quality for negotiators and leaders to possess. How can negotiators be flexible? What are the dangers of being too flexible versus inflexible? What are the pros and cons of each approach?
  • How can effective international negotiators find common ground in negotiations? What perspectives do negotiators use to look for common ground? What techniques might be used?
  • As an international negotiator, you must understand that managing expectations is an everyday, ongoing skill that influences your clients perceptions about your value as a trusted advisor. How can international negotiators increase their strength in the management of expectations?
  • Discuss power distance in global negotiation or leadership. How can effective leaders use this knowledge to their advantage in the international negotiation process? Where might some cautions be for negotiators when it comes to power distance?
  • Discuss the term cultural baggage. How does cultural baggage affect the negotiation process? Can you think of any cultural baggage a U.S. negotiator may bring to the international negotiation process?

The final paragraph (three or four sentences) of your initial post should summarize the one or two key points that you are making in your initial response.

500-600 words only

human resource management 6152

January 22, 2020 3 Comments Human Resource Management

 

Misuse of funds is not the only thing that can cause problems with public trust. It is important for any organization that uses volunteers or takes donations to be transparent and accountable to the public. Organizations can take specific steps to assure that they are transparent and accountable in their actions. It is up to human services administrators to provide transparency and accountability for their organizations.

For this Assignment, select a human services administrator from this week’s video. Think of one example of how he or she provided transparency and accountability for his or her organization. Consider steps you as a human services administrator might take to provide transparency and accountability to the public for an organization with which you are associated or one with which you are familiar.

The assignment (23 pages):

  • Identify the human services administrator and briefly share one example of how he or she provided transparency and accountability for his or her organization.
  • Explain three steps that you, as a human services administrator, can take to provide transparency and accountability to the public for an organization with which you are associated or one with which you are familiar.
  • Share an insight you had regarding any differences in the way that you might provide transparency and accountability in comparison to the human services administrator you selected from this weeks video.

Support your Assignment with specific references to all resources used in its preparation. You are asked to provide a reference list for all resources, including those in the Learning Resources for this course. You should include in your references at least two resources included in this weeks resources and at least one outside scholarly resource

Security Architecture Security Components

January 22, 2020 3 Comments Engineering

 

Cyber-attacks have risen to unparalleled extremes. The impending threat and the way we create secure environments will change, or businesses will go under as a result of fines, malicious activity, and untethered loose ends. Successful security architecture follows a repeatable set of processes for securing our information systems.

For this assignment research and discuss the various security related components that must be addressed when implementing any system (HINT: the first is policy). Please state your answer in a 1- 3 page paper in APA format.  Include citations and sources in APA style.

Discussion

January 22, 2020 4 Comments Business Finance - Economics

Read the chapters 8, 9 and 10 from the attached book and 

Reflect on the assigned readings for Week 3 and then type a two page paper regarding what you thought was the most important concept(s), method(s), term(s), and/or any other thing that you felt was worthy of your understanding.  Define and describe what you thought was worthy of your understanding in half a page, and then explain why you felt it was important, how you will use it, and/or how important it is in managerial economics. 

Riace Warrior

January 22, 2020 1 Comment Art, Chicago / Turabian

    Research Paper / Work Biography (100 Points) To understand the history of art, or any subject for that matter, you must be able to think critically and be able to conduct meaningful research. Such is the only way of learning more than the gloss of information you find in survey texts. Therefore, you will be required to write a FIVE to SIX page paper on a particular work (painting, sculpture, architecture. . . ) pertinent to the time period of this class (Prehistory to 1500). In essence you will be required to write a biography on a particular object. You will be required therefore to analyze the work of art, its maker, its own history, and its context(s). Remember that works of art have several contexts and may mean different things at different points in time. It will be up to you to examine the way your work has evolved over the years. Grading will depend on your ability to write a cohesive, clear, and cogent paper that is well researched, thought through, and presented.
    Additional criteria include: strong introduction and conclusion, grammar (Please Proof Read!!!!), good use of citations, and creativity. As a general guideline a solid 200-level research paper should include around 3 solid references per page and 10 total sources is a general guideline.
    REMEMBER THE LIBRARY – you can not complete this task properly unless you utilize the actual library! This assignment simply can not be completed from material found online. This will eventually change but for now you must actually enter a building.
    You can not nor should not complete this assignment with what you can dig up online.
    Text books and encyclopedia (this includes online encyclopedia like Wikipedia) are not valid sources.
    Web sources are not to be used unless checked with me or a TA no exceptions !!!!.  Articles procured through JSTOR or other similar services are perfectly fine. A bibliography followed by correctly labeled reproductions of the images you address must also be included!

human resource management 6152 discussion

January 22, 2020 1 Comment Human Resource Management

 

When people give donations to human services organizations, they trust that the organizations will use the funds to support programs and services provided to those in need. If there is any indication that human services administrators misuse funding, there will likely be consequences for the organization. Misuse of funds can be a difficult matter for an organization to overcome. A single instance of misuse of funds can have wide-ranging effects on public trust.

For this Discussion, search the Internet or the Walden Library for information on a human services or nonprofit organization that has had an incident with misuse of funds in the last 3 years. Some examples are Red Cross, United Way, and American University. Then consider how that incident affected public trust.

By Day 4

Post an example of misuse of funds by an administrator in a human services organization that took place within the last 3 years. Then explain how the example affected public trust. Be specific and use specific examples to illustrate you point.

Discussion

January 22, 2020 2 Comments Business Finance - Operations Management

Analyze the role of sustained employee motivation, and distinguish it from other significant factors that affect organizational performance. Recommend the most effective process for determining the right rewards for employees in support of better performance. Support your response with at least one example of the benefits of the recommended process.

Compare the dynamics of various types of teams within a health care organization. Analyze the major reasons why the leadership team within a health care organization should pay close attention to team dynamics. Support your response with at least two examples of the potential consequences should the leadership team not take notice.