Friday, December 27, 2019

Remarks Concerning The Savages Of North America, By...

From its title, â€Å"Remarks Concerning the Savages of North America, to its end, Benjamin Franklin’s essay uses satire to how that the Indians are anything but savage. Franklin’s satire uses humor to make readers question the way whites view and treat the Indians. He begins his essay saying, Savages we call them, because their manners differ from ours, which we think the perfection of civility; they think the same of theirs(Franklin476). He goes on to illustrate the absurdity of thinking Euro-American culture superior to Native American culture through several examples. First, he discusses the Treaty of Lancaster of 1744, between the government of Virginia and the Six Iroquois Nations. The government agents offer to take a dozen Iroquois young men and educate them. The Iroquois speaker responds, kindly and thoughtfully: We are convinced, therefore, that you mean to do us good by your proposal; and we thank you heartily. But you, who are wise, must know that different nations have different conceptions of things; and you will therefore not take it amiss if our ideas of this kind of education happen not to be the same with yours. We have had some experience of it; several of our young people were formerly brought up at the colleges of the northern provinces; they were instructed in all your sciences; but, when they came back to us, they were bad runners, ignorant of every means of living in the woods, unable to bear either cold or hunger, knew neither now to build aShow MoreRelatedBenjamin Franklins Red Jacket Defends Native American Religion770 Words   |  4 Pages384 BC and even in today’s era where it is used by political leaders, spokesmen, etc. In a document written by Benjamin Franklin â€Å"Benjamin Franklin: Remarks concerning the Savages of North America† and in Red Jacketâ €™s speech â€Å"Red Jacket Defends Native American Religion, 1805.† Ethos, logos, and pathos, along with other rhetorical devices are used by both Red Jacket and Benjamin Franklin, which is very important and can help with informing people, and even persuading them into side with a person duringRead MoreTwo Different Perspectives of Life Experiences with Indians932 Words   |  4 PagesNarrative of the Captivity and Restoration of Mrs. Mary Rowlandson† and Benjamin Franklin’s â€Å"Remarks Concerning the Savages of North America† are two different perspectives based on unique experiences the narrators had with â€Å"savages.† Benjamin Franklin’s â€Å"Remarks Concerning the Savages†¦Ã¢â‚¬  is a comparison between the ways of the Indians and the ways of the Englishmen along with Franklin’s reason why the Indians should not be defined as savages. â€Å"A Narrative of the Captivity†¦Ã¢â‚¬  is a written test of faith ab outRead MoreInformation to Those Who Would Remove to America†1564 Words   |  7 PagesIn the late 1700’s Benjamin Franklin wrote a document called â€Å"Information to Those Who Would Remove to America† it was a document that was a response to rumors that were floating around Europe during this time. Franklin was trying to let people know that America was not a land of the rich. It was a type of warning to the people of Europe that if they wanted to come here it was anything but easy, and things were not given out like hand outs. America at this time was anything but a simple place toRead MoreRemarks Concerning the Savages of North America822 Words   |  4 PagesRemarks Concerning the Savages of North America In the â€Å"Remarks Concerning the Savages of North America† Benjamin Franklin writes about the Native American people and their way of life. In Benjamin Franklin’s essay he shows that the Native American people are far from savages. He explains how they are indeed civilized people. He says â€Å"perhaps, if we examine the manners of different nations with the impartiality, we should find no people so rude, as not to have some remains of rudeness.† The reasonRead MoreWhat Is Franklins Argument in Remarks Concerning the Savages of North America? What Examples Does He Provide to Prove This Argument?644 Words   |  3 Pagesâ€Å"Remarks concerning the savages of North America is a part of Early American Literature that highlights Franklins criticism of the Native Americans being referred to as savages. This essay is based on Franklin’s experiences with the social and cultural nature of the Native Americans. Franklins description of native life are described in such a way as to emphasize some of the failings of his own western society. This essay was written in 1784. In this remarkable essay Franklin makesRead MoreDiffering Perceptions of Unity and Civility among Native Americans and the Whites701 Words   |  3 Pagesï » ¿Differing Perceptions of Unity and Civility For hundreds of years, Native Americans have been persecuted by outsiders who invaded their lives and territories and subsequently robbed them of their lives. Through various readings from Tecumseh, Benjamin Franklin, and Andrew Jackson one can see how perception greatly affects interactions between Native Americans, interactions between whites, and interactions between Native Americans and whites. It is interesting to see how these different writers perceiveRead MoreMary Rowlandson And Franklin s Views On Western Society s View Of The Natives1078 Words   |  5 PagesWhen the colonists arrived to the new world, they were blind to the problems before them. They were in a time filled with thematic tribulations and conquest. They came across a group of people they never knew or seen before; they called them â€Å"Savages† or â€Å"Natives.† Various encounters with the Native Americans were documented with both negative and positive connotation. During this period of tria l and error, time with the Natives seemed often terroristic and peaceful. In various colonial texts severalRead MoreNative Americans And The New World1497 Words   |  6 Pagesanother than similar. Native Americans had a more primitive lifestyle than the Europeans modern way of life. Europeans referred to themselves as â€Å"civilized† and looked at Native Americans as â€Å"savages.† In spite of that, Benjamin Franklin corresponded in, Remarks concerning the savages of North America, â€Å"Savages we call them, because their manners differ from ours, which we think the perfection of civility; they think the same of theirs† (476). Their interaction caused by multiple differences led toRead More Ages of Faith, Reason, and Romantics Essay880 Words   |  4 Pagesliterature. During the Revolutionary War, the future citizens of the United States were divided on whether or not to fight the British. Political pamphlets were given out to get the American people to su pport fighting the British and once most of America agreed to fight the British the decision still had to be made by the president and delegates at the Virginia Convention of 1775. Patrick Henry, a representative at this convention, persuaded the delegates to fight the British in his very famous speechRead MoreThe Writing Style : The Canoe And The Saddle845 Words   |  4 Pagesfetishizing indigenous people, at the very least presented the veneer of valuing them as living beings, worthy of life. Among those writers we, of course, find Benjamin Franklin who, despite presenting a â€Å"noble savage† view of American Indians, did, it seems respect them on some level. Essays like Franklin’s â€Å"Remarks concerning the Savages of North America† remind us that while we can expect an 1800’s is a good reminder that as a reader and a writer, I need to be careful to look outside the text when I am

Thursday, December 19, 2019

Taking a Look at Brain Mapping - 691 Words

Brain mapping is the study of the brain using various techniques, such as cellular biology and imaging. It is a very difficult process and can take a long time to accomplish. Brain mapping maps areas of the brain to functions, such as vision and creativity. It also looks to see how the environment can change a brain’s structure, like how learning and aging can physically change the brain. We are using brain mapping to see if we can cure bipolar and other brain problems. Brain mapping is difficult because the brain has a ton of pathways. If we find out how to map the brain correctly, we will know much more about what affects the brain and what parts of the brain control different functions. When we are born our brains start to grow and learn ASAP! Our brains usually never stop to grow, they all grow at different rates, according to the American Psychological Association. Researchers have done studies that show the first few years of brain development are important for learning. Early stimulation helps the brain by preparing it for later growth and development. Negative stimulation can actually slow down brain development or make it very difficult. Evidence shows there is a connection between the medial prefrontal cortex and social decisions. However, researchers are still unsure of its exact function, according to The Journal of Neuroscience. The medial prefrontal cortex is associated with the processing of risk and fear. Lesions in this area can affect emotions and decisionShow MoreRelatedBrain Mapping1308 Words   |  6 PagesBrain Mapping Kaitlin Pollock Brain Mapping The brain controls thinking, moving, or any actions that are taken by a single person. Actually figuring out how the brain works is a very interesting topic. One way they do this is by using brain mapping. Brain mapping is the study of the brain using imaging, and they use these imaging machines to make a map of the neurons and synapses in our brain to figure out why people are the way they are. The history of brain mapping is important to understandingRead MoreThe Contribution of a Biological Perspective to our Understanding of Behaviour996 Words   |  4 Pages found by the means of studying the biology of the brain and genes, this belief is known as reductionism. However most psychologists now believe that biology and psychology go hand in hand and that both need to be considered; the biology and the social context, to be able to come to a more accurate explanation. In this essay I will look at how biology contributes to understanding behaviour and look at examples of this. Depression is a key example ofRead MoreEssay1316 Words   |  6 Pagesinformation. Also, I am the world’s worst drawer therefore when looking back at my notes I may struggle to recall what I meant by the drawing. However, (Neill, 2015) suggests a no drawing approach to visual note taking. He suggests that rather than using drawings when using visual note taking we can use text and layout. For example, changing the size of the text. This is useful to show important big ideas and smaller detail. This is important because when looking back at the notes it its clear to seeRead MoreExamining The Functional Connectivity Of A Whole Brain Atlas1722 Words   |  7 PagesBackground: The brain is often considered the most complex organ in the human body. It is also the most difficult to understand, given the vast array of different functions spread throughout its mass and the interconnected functionality of its regions that makes subdividing it based on form or function a difficult task. Craddock, et al. (2012), in the article examined, attempt to produce a method for further examining the functional connectivity (FC) of the regions of the brain and subdivide themRead MoreThe Go Pro Is Like Brownie And The Polaroid963 Words   |  4 PagesWhen I think about my brain, I compare it to a television set, a computer, or a camera. It can replay, slow down, show me things, and even retain information whenever it wants to. It s available to me if I need to input information like an computer I can. I can reminisce or daydream at any given time day or night just as if I was a camera, taking pictures. Our brain can capture and freeze and hold that thought or memory for ever. Just like a computer or a camera. For instance, Nick Paumgarten aRead MoreBiological Psychology : The Biological Bases Of Psychological Processes, Behavior, And Learning1722 Words   |  7 Pageswith the structure and function of neurons, nerves, and nervous tissues. We all know the brain and spinal cord are filled with those nerves and neurons so from their he brain and spinal cord are bound up into a system called the Central Nervous System. The brain section of this interprets and stores information and sends orders to muscles, glands, and organs. The Spinal cord is the pathway connecting the brain and the peripheral nervous system The nervous system itself is an extensive network of specializedRead MoreWelfare Fraud And Its Different Variations Of Cases2176 Words   |  9 Pagesproblems of fraud in the community are people abusing the system, whom are obtaining the benefits for which they are not entitled to. Disability support pension (DSP) is one of the major issues underlining welfare fraud. People are taking advantage of these privileges and taking it away from someone that is truly in need of the financial assistance for life. These ramifications have resulted in the following changes; âž ¢ People are being forced to go back into the workforce at any cost. The DSP is almostRead MoreNature vs Nurture Physical Development1595 Words   |  7 Pagesmore complex words. Finally, irregular phonemic patterns can be introduced and eventually mastered. Examples and strategies: Look at this word [point to the first word. - Semantic webbing is a strategy for reading instruction that enables students to activate their prior knowledge about a subject before reading a text. Semantic webbing is also known as concept mapping or word webbing. 1. Semantic Webbing Basics * Semantic webbing allows students to think about a topic before they readRead MoreNurses Encounter With A Single Patient Interaction1591 Words   |  7 Pagesinformation to our brain. The brain maps out the information that has been received and begins to tell a story. Each story is unique and according to The Art of Possibility (Zander Zander, 2000) the story told by each human being is â€Å"all invented† (Zander Zander, 2000, p.10). This story is each human being’s perception. Human beings’ perceptions are programed through their experiences and these experiences influence their awareness. When each human being’s brain is mapping out their story, theyRead MoreAn Autoimmune Disorder That Directly Affects The Thyroid Gland1539 Words   |  7 Pagesdisplaying several symptoms. Laboratory work seeks to discover elevated levels of serum thyroxine (T4) and triiodothyronine (T3) associated with TSH [2]. T3 and T4 help control the body’s metabolism and are needed for normal growth of the developing brain. TSH or thyroid-stimulating hormone is necessary to check for thyroid gland problems and how significant the issue is. One can be diagnosed from a small risk case, in which it can be controlled by medication, to a big risk bringing thyroid cancer into

Wednesday, December 11, 2019

Business Accounting free essay sample

The net profit ratio is referred to as the net profit margin, its shows for every ? 1 made in sales how much is left as net profit after all expenses have been deducted. The net profit percentage for SIGNatures business is 16. 66% thats 17pence if you round it up. The business is spending too much on expenses and need to cut down in order for this net profit to increase. Return on Capital Employed (ROCE) Net Profit before interest and taxCapital Employed? 100 73960149160? 100=49. 58% The Return on Capital Employed shows the capital that the owners invests in the business and the percentage of the investment is profit.The acid test is a harsher measure for a firms liquidity. Similar to the Current ratio it shows the amount of current assets in relation to the current liabilities however the acid test includes the stock too. SIGNatures business acid test ratio is 1. 5, this means that for every ? 1 the business owes in short term debts its has ? 1. We will write a custom essay sample on Business Accounting or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 75 in liquid assets. This figure shows the business can pay off it short term debts. Efficiency Debtors payment period CreditorsCredit Purchases? 365 41000444000? 365=33. 7 (34 days) The debtors payment period measures how long it takes for a the debtors of the business to pay the business back. SIGNatures business only takes 34 days which is a month and a few days which is good for the business because the cash flow will be positive because itll be getting money every month.Credit payment period CreditorsCredit Purchases? 365 15500199800? 365=28. 3 (28 Days) The ratio measures on average how long it takes a firm to pay for goods and services bought on credit. SIGNatures pays of its creditor within a month in 28 days this good for keeping a good relationship with their suppliers, because the suppliers will trust them to pay them back and the business could afford to ask for an extension from them if they need it because of the trust. Rate of stock turnover Average stockCost of goods sold? 365 12000244200? 65=17. 93 (18 Days) This ratio measures the average amount of time an item of stock is held by a business, and is expressed in a number of days. The SIGNature business holds their stock for 18 days which is very good for the business because they are selling their stock every 18 days and making sales every month. D1 Introduction In this assignment I will write a conclusion to summarise the overall performance in Sharma and Ryans first year of business. Profitability The percentages Sharma and Ryan received in their profitability is good.The Gross profit percentage is 53% this is good because the business is making a majority of profit fr om every ? 1 in its sales in relation to the cost of making that sale. The Net profit percentage is the only bad result in this ratio, at 17% the business is spending too much on expenses for the business however this figure can be changed if they make the overall expenses cheaper so the ratio can increase. The ROCE (Return On Capital Employed) percentage is also good, 50% is a reasonable figure for the return for the investor from the owner.This will the business ask for any loans if they need it form banks because this percentage will help get it from the bank. Overall the profitability of the business is good, from it first year of trading there are a few improvements it must make to make the business successful in the future. Liquidity The liquidity of SIGNature is excellent, the percentages are good and are keeping the business moving and not fall in major debts. The Current ratio is 2. 69, this is really good because the business has more than enough to meet it liabilities in relation to its assets of ? 2. 9 for every ? 1. The Acid test/ Liquidity ratio is a tougher measure of liquidity which includes the stock of the business, at ? 1. 75 for every ? 1 SIGNature has a good ratio for this too this is because it has liquid stock and can meet payments quickly when immediate payments are demanded. For the future of the business, these figures are good, in this type of market Sharma and Ryan has started in the business can have sudden costs and SIGNature can afford these costs. Efficiency The Efficiency figures for SIGNatures business is reasonable, the days arent too long for each ratio.The Debtor payment period is 34 days, they get paid by the customers every month which will help with their cash flow and keep the business running. The Creditors payment period is another good percentage in the efficiency, Sharma and Ryan are able to pay their creditors off including suppliers so if there are times when the business dont have money to pay back the suppliers they have a good relationship f or paying them on time, they can ask them for an extension to pay later. Finally The Rate of Stock turnover for the business is good too.Sharma and Ryan have an average time of 18 days where they sell their stock which really good because that mean every 18 days they sell their stock and increasing their sales. If the business carry on like this in future they are assured not to have any financial problems with their sales creditors and debtors. Conclusion Overall the financial performance for a start up business in this type of market for SIGNature is excellent, they are continuing to make sales and afford to pay their debts and will be successful in future.

Tuesday, December 3, 2019

Financial accounting concepts Essay Example

Financial accounting concepts Essay This course provides a framework for financial accounting concepts and practices used by internal and external users in businesses. Topics presented include the accounting cycle, financial reporting, financial statements analysis, ratio calculation and interpretation, and management decision making based on financial results.INSTRUCTIONAL MATERIALS Required Resources Weygandt, J. J. , Kimmel, P. D. , Kieso, D. E. (2012). Financial accounting. (8th ed. ). Hoboken, NJ: John Wiley Sons. WileyPLUS will be used in this course and is integrated with the online course shell. Students are emailed a registration code for this product when they purchase new course materials from MBS Direct Bookstore, located at http://bookstore. mbsdirect. net/strayer. htm. ) Supplemental Resources Adler, J. (2012). When do we hold the accountants accountable?Strategic Finance, 93(12), 48-51. Kelso, K. (2011). Building blocks of a successful financial close process. Journal of Accountancy, 212(6), 18-21. Lam oreaux, M. (2012). A new system for recognizing revenue. Journal of Accountancy, 213(1), 30-35. COURSE LEARNING OUTCOMES 1. Examine accounting principles and concepts used in businesses. 2. Prepare and record financial transactions in the accounting cycle according to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting methodology. 3.Prepare and analyze financial statements including the balance sheet, income statement, and statement of cash flow according to GAAP and IFRS. 4. Examine inventory costing and valuation according to GAAP and IFRS. 5. Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. 6. Analyze how IFRS accounting methods are applied to asset valuation and liabilities. 7. Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. . Determine how to value investments and ho w to report them based on that valuation. 9. Calculate financial ratios, interpret results, and draw conclusions. 10. Use technology and information resources to research issues in financial accounting. 11. Write clearly and concisely about financial accounting using proper writing mechanics. WEEKLY COURSE SCHEDULE The standard requirement for a 4. 5 credit hour course is for students to spend 13. 5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode. Week |Preparation, Activities, and Evaluation |Points | |1 |Preparation | | |Jan 8th |Reading(s) | | | |Chapter 1: Accounting in Action | | | |e-Activity | | | |Use the Internet to research companies who have been publicly exposed due to an illegality or impropriety in | | | |accounting methods. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Homework | | | |Exercises 1-4, 1-7, and 1-11, located in WileyPLUS | | | |Problem P1-2A, located in WileyP LUS |30 | | | |15 | |2 |Preparation | | |Jan 15th |Reading(s) | | | |Chapter 2: The Recording Process | | | |Chapter 3: Adjusting the Accounts | | | |e-Activity | | | |Go to http://www. soxlaw. com/ and review the information contained in the Sarbanes-Oxley Act. Be prepared to | | | |discuss. | | | |Use the Internet or the Strayer Library to research companies who have potential (1) pollution problems, (2) | | | |environmental-disposal problems, or (3) demolition issues (specifically big-box stores). Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapter 1 |20 | | |Homework | | | |Exercises 2-6, 2-9, 2-11, 3-6, 3-7, and 3-11, located in WileyPLUS |49. | | |Problems P2-2A and P3-2A, located in WileyPLUS | | | | |60 | | | |30 | |3 |Preparation | | |Jan 22nd |Reading(s) | | | |Chapter 4: Completing the Accounting Cycle | | | |e-Activity | | | |Go to the Securities and Exchange Commission Website, located at | | | |http://searchwww. sec. gov/ED GARFSClient/jsp/EDGAR_MainAccess. jsp? search_text=*sort=DateformType=Form10KisAdv=tr| | | |uestemming=truenumResults=100numResults=100. Analyze the section showing typical stock information and | | | |financial positions of companies. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 2 and 3 |20 | | |Homework | | | |Exercises 4-5, 4-8, and 4-13, located in WileyPLUS |51 | | |Problems P4-4A, located in WileyPLUS | | | |Assignment 1: Review of Accounting Ethics |30 | | | |15 | | | |200 | |4 |Preparation | | |Jan 29th |Reading(s) | | | |Chapter 5: Accounting for Merchandising Operations | | | |Chapter 6: Inventories | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 4 |49. 5 | | |Homework | | | |Exercises 5-4, 5-7, 5-13, 6-1, 6-10, and 6-14, located in WileyPLUS |60 | | |Problems P5-2A, P6-3A. ocated in WileyPLUS |30 | |5 |Preparation | | |Feb 5th |Reading(s) | | | |Chapter 7: Fraud, Internal Control, and Cash | | | |Chapter 8: Accounting for Receivables | | | |e-Activity | | | |Use the Internet or the Strayer Library to research companies who have experienced misappropriation of assets or | | | |loss of customer information within the last five (5) years. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapters 5 and 6 | | | |Homework |51 | | |Exercises 7-5, 7-7, 7-14, 8-3, 8-5, and 8-14, located in WileyPLUS | | | |Problems P7-3A and P8-7A, located in WileyPLUS |60 | | | |30 | |6 |Preparation | | |Feb 12th |Reading(s) | | | |Chapter 9: Plant Assets, Natural Resources, and Intangible Assets | | | |Chapter 10: Liabilities | | | |e-Activities | | | |Use the Internet or the Strayer Library to research current articles related to personal information privacy | | | |violations including customer database hacking and related privacy breaches. Be prepared to discuss. | | | |Use the Internet or the Strayer Library to research the debt covenants that t he lending industries typically | | | |impose on borrowers. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 7 and 8 |20 | | |Homework | | | |Exercises 9-9, 9-11, 9-12, 10-9, 10-12, and 10-15, located in WileyPLUS |51 | | |Problems P9-3A and P10-1A, located in WileyPLUS | | | |Assignment 2: You are an Entrepreneur! 60 | | | | | | | |30 | | | |280 | |7 |Preparation | | |Feb 19th |Reading(s) | | | |Chapter 11: Corporations: Organizations, Stock Transactions, Dividends, and Retained Earnings | | | |e-Activity | | | |Use the Internet or the Strayer Library to research current articles within the previous12 months to identify a | | | |company that recently participated in a merger or acquisition. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 9 and 10 |20 | | |Homework | | | |Exercises 11-7, 11-13, and 11-17, located in WileyPLUS |51 | | |Problem 11-3A, located in WileyPLUS | | | | |30 | | | |15 | |8 |Preparation | | |Feb 26th |Reading(s) | | | |Chapter 12: Investments | | | |e-Activity | | | |Use the Internet or the Strayer Library to identify a business recently acquired or financed by a venture | | | |capitalist. Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 11 | | | |Homework |49. | | |Exercises 12-7, 12-8, and 12-12, located in WileyPLUS | | | |Problem P-12-2A, located in WileyPLUS |30 | | | |15 | |9 |Preparation | | |Mar 5th |Reading(s) | | | |Chapter 13: Statement of Cash Flows | | | |e-Activity | | | |Use the Internet or the Strayer Library to research the difference in the cash flow reporting requirements | | | |between U. S. GAAP and IFRS.Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 12 | | | |Homework |49. | | |Exercises 13-3, 13-4, and 13-6, located in WileyPLUS | | | |Problem 13-3A, located in WileyPLUS |30 | | | |15 | |10A |Preparation | | | Mar 12th |Reading(s) | | | |Chapter 14: Financial Statement Analysis | | | |e-Activity | | |Go to the CFO Website and read the article titled â€Å"Good Financial Analysts Are Made Not Born,† dated June 20, | | | |2012 located at | | | |http://www3. cfo. com/article/2012/6/training_fpa-raiswell-financial-planning-analysis-corporate-executive-board. | | | |Be prepared to discuss. | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 13 |49. | | |Homework | | | |Exercises 14-3, 14-4, and 14-13, located in WileyPLUS |30 | | |Problem 14-6A, located in WileyPLUS |15 | | |Assignment 3: You Are an Investment Analyst |320 | |10B |Preparation | | |Mar 12th |Reading(s): None | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 14 |49. 5 | GRADING SCALE – GRADUATE |Assignment |Total Points |% of | | | |Grade | |Quizzes (open book with a 1-hour time limit per quiz) | | | |(10 quizzes) |501 |23. 9% | |Homework: 10 assignments, locate d in WileyPLUS | | | |(42 exercises worth 10 points each and 14 exercises worth 15 points each) |630 |29. 29% | |Assignment 1: Review of Accounting Ethics |200 |9. 30% | |Assignment 2: You Are an Entrepreneur! |280 |13. 00% | |Assignment 3: You Are an Investment Analyst |320 |14. 88% | |Participation (22 discussions worth 10 points apiece) |220 |10. 3% | |Total |2,151 |100% | |Points |Percentage |Grade | |1,935. 90 – 2,151. 00 | 90% – 100% |A | |1,720. 80 – 1,935. 89 |80% – 89% |B | |1,505. 70 – 1,720. 79 |70% – 79% |C | |Below 1,505. 70 |Below 70% |F | Assignment 1: Review of Accounting Ethics Due Week 3 and worth 200 pointsMany organizations have been in the news over the past few years due to accounting ethical breaches that have affected their customers, employees, or the general public. Search the Internet or the Strayer Library to locate a story in the news that depicts an accounting ethical breach. You may select from any type of orga nization about which you have information or a curiosity. Write a four to five (4-5) page paper in which you: 1. Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. 2.Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. 3. Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. 4. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. 5. As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. 6. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as acad emic 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: †¢ Examine accounting principles and concepts used in businesses. †¢ Prepare and record financial transactions in the accounting cycle according to GAAP and IFRS accounting methodology. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mech anics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 200 |Assignment 1: Review of Accounting Ethics | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Given the corporate ethical |Did not submit or |Partially assessed whether|Satisfactorily assessed |Thoroughly assessed | |breaches in recent times, assess |incompletely assessed |or not you believe that |whether or not you believe|whether or not you believe| |whether or not you believe that |whether or not you believe|the current business and |that the current business |that the current business | |the current business and |that the current business |regulatory environment is |and regulatory environment|and regulatory environment| |regulatory environment is more |and regulatory environment|more conducive to ethical |is more conducive to |is more conducive to | |conducive to ethical behavior. |is more conducive to |behavior. Partially |ethical behavior. |ethical behavior. | |Provide support for your answer. |ethical behavior. Did not|provided support for your |Satisfactorily provided |Thoroughly provided | | |submit or incompletely |answer. |support for your answer. |support for your answer. | |Weight: 20% |provided support for your | | | | | |answer. | | | | |2.Based on your research, |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |describe the organization, the |incompletely described the|organization, the |the organization, the |organization, the | |accounting ethical breach, and |organization, the |accounting ethical breach,|accounting ethical breach,|accounting ethical breach,| |the impact to the organization |accounting ethical breach,|and the impact to the |and the impact to the |and the impact to the | |related to ethical breach. |and the impact to the |organization related to |or ganization related to |organization related to | |Weight: 15% |organization related to |ethical breach. |ethical breach. |ethical breach. | | |ethical breach. | | | | |3.Determine how the |Did not submit or |Partially determined how |Satisfactorily determined |Thoroughly determined how | |organizational ethical issue was |incompletely determined |the organizational ethical|how the organizational |the organizational ethical| |detected and how management |how the organizational |issue was detected and how|ethical issue was detected|issue was detected and how| |failed to create an ethical |ethical issue was detected|management failed to |and how management failed |management failed to | |environment. |and how management failed |create an ethical |to create an ethical |create an ethical | |Weight: 15% |to create an ethical |environment. |environment. |environment. | | |environment. | | | | |4.Analyze the accounts impacted |Did not submit or |Partially analyzed the |Satisfactorily analyz ed |Thoroughly analyzed the | |and / or accounting guidelines |incompletely analyzed the |accounts impacted and / or|the accounts impacted and |accounts impacted and / or| |violated and the resulting impact|accounts impacted and / or|accounting guidelines |/ or accounting guidelines|accounting guidelines | |to the business operation. |accounting guidelines |violated and the resulting|violated and the resulting|violated and the resulting| |Weight: 20% |violated and the resulting|impact to the business |impact to the business |impact to the business | | |impact to the business |operation. |operation. |operation. | | |operation. | | | | |5.As a CFO, recommend which |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |measures could have been taken to|incompletely recommended |which measures could have |which measures could have |which measures could have | |prevent this ethical breach and |which measures could have |been taken to prevent this| been taken to prevent this|been taken to prevent this| |how each measure should be |been taken to prevent this|ethical breach and how |ethical breach and how |ethical breach and how | |implemented in the future. |ethical breach and how |each measure should be |each measure should be |each measure should be | |Weight: 15% |each measure should be |implemented in the future. |implemented in the future. |implemented in the future. | |implemented in the future. | | | | |6. 4 references |No references provided |Does not meet the required|Meets number of required |Exceeds number of required| |Weight 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. |high quality choices. | | | |quality choices. | | | |7.Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 2: You Are a n Entrepreneur! Due Week 6 and worth 280 points Student life does not generally afford a great deal of free time to pursue your personal interests; however, at one point, you may have considered turning a personal interest or hobby into an official enterprise.Today, you have finally decided to turn that hobby into a business but have realized that you need start-up capital from a lender or investor. To obtain funding, you need to convince a lender / investor that your business is more than a hobby. You need to demonstrate that you have a firm grasp of your business, the accounting practices that impact your business, the controls needed to safeguard assets, and which accounting system will produce accurate and relevant financial information. Write a six to eight (6-8) page business plan in which you: 1. Describe the type of business you have created including: a. The product or service, and general staffing plan.Provide a rationale for your plan. b. The form of your business and the benefits it offers your particular business, c. A chart of accounts specific to your business, including a rationale as to the selection of each account. (Note: The chart of accounts is a blueprint of your business for the lender/investor. It should report the expected resources that you will consume in your business (assets), the sources of those resources (liabilities and equity), the sources of revenue, and expenditures that you expect to incur to earn those revenues. You may build a detailed chart that includes business units, divisions, product lines, etc. ) 2.Based on the form of your business, analyze whether or not you will be required to use Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) accounting methods and how the IFRS / GAAP convergence will impact your business. Suggest how you will incorporate any changes into your books and records. (Note: You need to demonstrate to the lender/investor that you have recognized possible changes to GAAP that may impact the accounting and reporting of your accounting events. ) 3. Prepare a pro forma balance sheet and income statement providing the assumptions made and support the valuations assigned. 4.Considering the value of assets (assigned per your balance sheet) used within your business, recommend two (2) specific internal controls that you will implement to protect your company’s assets and resources, justifying how each will provide assurances to management. (NOTE: Safeguarding assets and protecting personal data are paramount to ensuring the viability of a business. Demonstrate to the lender/investor that your assets will be safeguarded and customer information (if applicable) will be protected. ) 5. Based on the internal control recommendations that you made, suggest how you will implement each within your business environment, indicating how challenges or resistances will be overcome. 6.Evaluate the impact of the regulatory environment, inc luding the Sarbanes-Oxley Act and other regulatory requirements, on your business venture, giving considering to how you intend to comply with the requirements and the general impact to decision making within your business. 7. Use at least four (4) 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: †¢ E xamine accounting principles and concepts used in businesses. †¢ Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. †¢ Use technology and information resources to research issues in financial accounting. †¢ Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 280 |Assignment 2: You Are an Entrepreneur! | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1. Describe the type of business |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |you have created including: |incompletely described the|type of business you have |the type of business you |type of business you have | |a.The product or se rvice, and |type of business you have |including: |have including: |including: | |general staffing plan. Provide a |including: |a. The product or service,|a. The product or service,|a. The product or service,| |rationale for your plan. |a. The product or service,|and general staffing plan. |and general staffing plan. |and general staffing plan. | |b. The form of your business and |and general staffing plan. |Partially provided a |Satisfactorily provided a |Thoroughly provided a | |the benefits it offers your |Did not submit or |rationale for your plan. |rationale for your plan. |rationale for your plan. | |particular business. incompletely provided a |b. The form of your |b. The form of your |b. The form of your | |c. A chart of accounts specific |rationale for your plan. |business and the benefits |business and the benefits |business and the benefits | |to your business including a |b. The form of your |it offers your particular |it offers your particular |it offers your particular | |rationale as to the selection of |business and the benefits |business. |business. |business. | |each account. |it offers your particular |c. A chart of accounts |c. A chart of accounts |c. A chart of accounts | |Weight: 15% |business. specific to your business |specific to your business |specific to your business | | |c. A chart of accounts |including a rationale as |including a rationale as |including a rationale as | | |specific to your business |to the selection of each |to the selection of each |to the selection of each | | |including a rationale as |account. |account. |account. | | |to the selection of each | | | | | |account. | | | | |2.Based on the form of your |Did not submit or |Partially analyzed whether|Satisfactorily analyzed |Thoroughly analyzed | |business, analyze whether or not |incompletely analyzed |or not you will be |whether or not you will be|whether or not you will be| |you will be required to use |whether or not you will be|required to use Generally |requi red to use Generally |required to use Generally | |Generally Accepted Accounting |required to use Generally |Accepted Accounting |Accepted Accounting |Accepted Accounting | |Principles (GAAP) or |Accepted Accounting |Principles (GAAP) or |Principles (GAAP) or |Principles (GAAP) or | |International Financial Reporting|Principles (GAAP) or |International Financial |International Financial |International Financial | |Standards (IFRS) accounting |International Financial |Reporting Standards (IFRS)|Reporting Standards (IFRS)|Reporting Standards (IFRS)| |methods and how the IFRS / GAAP |Reporting Standards (IFRS)|accounting methods and how|accounting methods and how|accounting methods and how| |convergence will impact your |accounting methods and how|the IFRS / GAAP |the IFRS / GAAP |the IFRS / GAAP | |business. Suggest how you will |the IFRS / GAAP |convergence will impact |convergence will impact |convergence will impact | |incorporate any changes into your|convergence will impact |your business. Partially |your business. |your business. Thoroughly | |books and records. |your business.Did not |suggested how you will |Satisfactorily suggested |suggested how you will | |Weight: 15% |suggest or incompletely |incorporate any changes |h ow you will incorporate |incorporate any changes | | |suggested how you will |into your books and |any changes into your |into your books and | | |incorporate any changes |records. |books and records. |records. | | |into your books and | | | | | |records. | | | | |3.Prepare a pro forma balance |Did not submit or |Partially prepared a pro |Satisfactorily prepared a |Thoroughly prepared a pro | |sheet and income statement |incompletely prepared a |forma balance sheet and |pro forma balance sheet |forma balance sheet and | |providing the assumptions made |pro forma balance sheet |income statement providing|and income statement |income statement providing| |and support the valuations |and income statement |the assumptions made and |providin g the assumptions |the assumptions made and | |assigned. |providing the assumptions |partially supported the |made and satisfactorily |thoroughly supported the | |Weight: 15% |made and did not submit or|valuations assigned. |supported the valuations |valuations assigned. | | |incompletely supported | |assigned. | | | |the valuations assigned. | | | | |4.Considering the value of |Did not submit or |Partially recommended two |Satisfactorily recommended|Thoroughly recommended two| |assets (assigned per your balance|incompletely recommended |(2) specific internal |two (2) specific internal |(2) specific internal | |sheet) used within your business,|two (2) specific internal |controls that you will |controls that you will |controls that you will | |recommend two (2) specific |controls that you will |implement to protect your |implement to protect your |implement to protect your | |internal controls that you will |implement to protect your |company’s assets and |company’s as sets and |company’s assets and | |implement to protect your |company’s assets and |resources, justifying how |resources, justifying how |resources, justifying how | |company’s assets and resources, |resources, justifying how |each will provide |each will provide |each will provide | |justifying how each will provide |each will provide |assurances to management. |assurances to management. |assurances to management. | |assurances to management. |assurances to management. | | | | |Weight: 15% | | | | | |5.Based on the internal control |Did not submit or |Partially suggested how |Satisfactorily suggested |Thoroughly suggested how | |recommendations that you made, |incompletely suggested how|you will implement each |how you will implement |you will implement each | |suggest how you will implement |you will implement each |within your business |each within your business |within your business | |each within your business |within your business |environment, indicating | environment, indicating |environment, indicating | |environment, indicating how |environment, indicating |how challenges or |how challenges or |how challenges or | |challenges or resistances will be|how challenges or |resistances will be |resistances will be |resistances will be | |overcome. |resistances will be |overcome. |overcome. |overcome. | |Weight: 15% |overcome. | | | | |6.Evaluate the impact of the |Did not submit or |Partially evaluated the |Satisfactorily evaluated |Thoroughly evaluated the | |regulatory environment, including|incompletely evaluated the|impact of the regulatory |the impact of the |impact of the regulatory | |the Sarbanes-Oxley Act and other |impact of the regulatory |environment, including the|regulatory environment, |environment, including the| |regulatory requirements, on your |environment, including the|Sarbanes-Oxley Act and |including the |Sarbanes-Oxley Act and | |business venture giving |Sarbanes-Oxley Act and |other regulatory |Sarbanes-Oxley Act and |other regulatory | |considering to how you intend to |other regulatory |requirements, on your |other regulatory |requirements, on your | |comply with the requirements and |requirements, on your |business venture giving |requirements, on your |business venture giving | |the general impact to decision |business venture giving |considering to how you |business venture giving |considering to how you | |making within your business. |considering to how you |intend to comply with the considering to how you |intend to comply with the | |Weight: 10% |intend to comply with the |requirements and the |intend to comply with the |requirements and the | | |requirements and the |general impact to decision|requirements and the |general impact to decision| | |general impact to decision|making within your |general impact to decision|making within your | | |making within your |business. |making within your |business. | | |business. | |business. | | |7. 4 references |No references provided |Does no t meet the required|Meets number of required |Exceeds number of required| |Weight: 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. high quality choices. | | | |quality choices. | | | |8. Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 3: You Are an Investment Analyst Due Week 10 and worth 320 pointsAs the representative from your accounting firm or practice, you are in charge of stock market analysis that will be presented to clients as part of professional consultation process. One of your high-profile clients is trying to determine the possible investment potential between two companies. However, before you can recommend investments to clients, you need to familiarize yourself with the background of the companies, analyze stock trends, research current events, and analyze financial statements. Select one (1) pair of these companies and conduct your analysis. †¢ Pepsi versus Coca Cola, or †¢ Amazon versus eBay Write an eight to ten (8-10) page paper in which you: 1. Analyze each company’s history, product / services, major customers, major suppliers, and leadership and provide a synopsis of each company. 2.Based on the stock price for the timeline listed below, present a graph that illustrates the stock price of each company. Indicate conclusions that can be drawn based on the trend: a. The day of its initial public offering b. January 1, 2012 c. January 1, 2011 d. January 1, 2010 3. Research and summarize at least two (2) news events (this may include mergers, acquisitions, or political issues) that occurred from 2010 to the present day and the potential impact on the stock price of each company. Indicate how this influences your investment decision related to the company. 4. Provide an overall financial analysis for each company that highlights the key characteristics for investment and how this may impact an investor’s decision. 5.Based on your review of the financial data for each company, indicate the accuracy and reliability of the data for making investment decision. Provide support for your conclusion. 6. Recommend which company you consider as the better investment for your client and how you will present your recommendation. Support your recommendation with data from your analysis. 7. Use at least four (4) 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 assignme nt, 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: †¢ Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. †¢ Determine how to value investments and how to report them based on that valuation. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 320 |Assignment 3: You Are an Investment Analyst | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Analyze each compan y’s |Did not submit or |Partially analyzed each |Satisfactorily analyzed |Thoroughly analyzed each | |history, product / services, |incompletely analyzed each|company’s history, product|each company’s history, |company’s history, product| |major customers, major suppliers,|company’s history, product|/ services, major |product / services, major |/ services, major | |and leadership and provide a |/ services, major |customers, major |customers, major |customers, major | |synopsis of each company. |customers, major |suppliers, and leadership |suppliers, and leadership |suppliers, and leadership | |Weight: 15% |suppliers, and leadership |and partially provided a |and satisfactorily |and thoroughly provided a | | |and did not submit or |synopsis of each company. |provided a synopsis of |synopsis of each company. | | |incompletely provided a | |each company. | | | |synopsis of each company. | | | | |2.Present a graph that |Did not submit or |Partially pre sented a |Satisfactorily presented a|Thoroughly presented a | |illustrates the stock price of |incompletely presented a |graph that illustrates the|graph that illustrates the|graph that illustrates the| |each company, using each of the |graph that illustrates the|stock price of each |stock price of each |stock price of each | |four (4) timelines. Indicate |stock price of each |company, using each of the|company, using each of the|company, using each of the| |conclusions that can be drawn |company, using each of the|four (4) timelines; |four (4) timelines; |four (4) timelines; | |based on the trend. four (4) timelines; did |partially indicated |satisfactorily indicated |thoroughly indicated | |Weight: 15% |not submit or incompletely|conclusions that can be |conclusions that can be |conclusions that can be | | |indicated conclusions that|drawn based on the trend. |drawn based on the trend. |drawn based on the trend. | | |can be drawn based on the | | | | | |trend. | | | | |3.Research and summarize at |Did not submit or |Partially researched and |Satisfactorily researched |Thoroughly researched and | |least two (2) news events that |incompletely researched |summarized at least two |and summarized at least |summarized at least two | |occurred from 2010 to the present|and summarized at least |(2) news events that |two (2) news events that |(2) news events that | |day and the potential impact on |two (2) news events that |occurred from 2010 to the |occurred from 2010 to the |occurred from 2010 to the | |the stock price of each company. |occurred from 2010 to the |present day and the |present day and the |present day and the | |Indicate how this influences your|present day and the |potential impact on the |potential impact on the |potential impact on the | |investment decision related to |potential impact on the |stock price of each |stock price of each |stock price of each | |the company. |stock price of each |company. Partially |company. Satisfactorily |company.Tho roughly | |Weight: 15% |company. Did not indicate |indicated how this |indicated how this |indicated how this | | |or incompletely indicated |influences your investment|influences your investment|influences your investment| | |how this influences your |decision related to the |decision related to the |decision related to the | | |investment decision |company. |company. |company. | | |related to the company. | | | | |4.Provide an overall financial |Did not submit or |Partially provided an |Satisfactorily provided an|Thoroughly provided an | |analysis for each company that |incompletely provided an |overall financial analysis|overall financial analysis|overall financial analysis| |highlights the key |overall financial analysis|for each company that |for each company that |for each company that | |characteristics for investment |for each company that |highlights the key |highlights the key |highlights the key | |and how this may impact an |highlights the key |characteristics for |chara cteristics for |characteristics for | |investor’s decision. |characteristics for |investment and how this |investment and how this |investment and how this | |Weight: 10% |investment and how this |may impact an investor’s |may impact an investor’s |may impact an investor’s | | |may impact an investor’s |decision. |decision. |decision. | | |decision. | | | |5. Based on your review of the |Did not submit or |Partially indicated the |Satisfactorily indicated |Thoroughly indicated the | |financial data for each company, |incompletely indicated the|accuracy and reliability |the accuracy and |accuracy and reliability | |indicate the accuracy and |accuracy and reliability |of the data for making |reliability of the data |of the data for making | |reliability of the data for |of the data for making |investment decision. |for making investment |investment decision. | |making investment decision. investment decision. Did |Partially provided support|decision. Satisfactorily |Thoroughly provided | |Provide support for your |not provide or |for your conclusion. |provided support for your |support for your | |conclusion. Weight: 10% |incompletely provided | |conclusion |conclusion | | |support for your | | | | | |conclusion. | | | | |6.Recommend which company you |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |consider as the better investment|incompletely recommended |which company you consider|which company you consider|which company you consider| |for your client and how you will |which company you consider|as the better investment |as the better investment |as the better investment | |present your recommendation. |as the better investment |for your client and how |for your client and how |for your client and how | |Support your recommendation with |for your client and how |you will present your |you will present your |you will present your | |data from your analysis. |you will present you r |recommendation. Partially|recommendation. |recommendation. | |Weight: 20% |recommendation.Did not |supported your |Satisfactorily supported |Thoroughly supported your | | |submit or incompletely |recommendation with data |your recommendation with |recommendation with data | | |supported your |from your analysis. |data from your analysis. |from your analysis. | | |recommendation with data | | | | | |from your analysis. | | | | |7. 4 references |No references