...practices are in compliance according to the audit? According to the Sarbanes-Oxley Act of 2002, “public companies must issue an internal control report, and the outside auditor must evaluate and report on the soundness of the company’s internal controls” (Harrison, Horngren, & Thomas, 2013, p. 236). There are five internal control procedures for each transaction in the company. First is smart hiring practices and Separation of duties. Second come comparisons and compliance monitoring. Third are adequate records. Fourth, limited access to both assets and records. Last, proper approvals (either general or specific) for each class of transaction. The results of the audit bring to light the good and bad attributes of the existing internal controls that will require work to make this company ready for public trading. With the discussion complete relative to the internal controls and the necessary improvements and additions prior to going public, we move on to the actions that work for LJB at this time. For a small organization, that embraces a lean structure, LJB is trusting long-term employees who believe in and demonstrate the ethics of the company that comes from the top down through the organization. The use of pre-numbered invoices streamlines the process of adequate records in tracking invoice processing in the company. “Accounting records provide the details of business...
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...ASSIGNMENT SCHEDULE This assignment schedule (due dates, etc.) may be modified to meet the needs of the class. CWS = College Writing Skills BT = Breaking Through E = Essay (E1, E2, etc.) | | | |Date |Discussions, Writing Workshops, and Other Activities | |Week 1 |In class: | |1/26 |Introductions, Student Information, Academic Integrity, | | |Course overview (syllabus) and handouts | | |Read “Oprah Winfrey: How Truth Changed her Life” handout | | |Writing Sample | | | | | |Assignment (due next class meeting): | |...
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...GM591 Leadership and Organizational Behavior Through utilizing the information from the case study of “The Forgotten Group Member,” and the explanation of the stages of team development in the course textbook, Organizational Behavior, (2010, p. 166) of forming, storming, norming, performing and adjourning, the majority of the group members are in the norming stage, but never resolved issues that started in the storming stage. Therefore, collectively, they are still in the storming stage. The group is in a state of conflict because Mike is non-committal with meeting, does not hand in quality work, and is acting jealous of the relationships the team has formed while in his absence. Mike’s role in the group was not clearly defined. Christine is the team coordinator, Steve is assigned to creating an agenda each meeting, Diane is resourceful, and Janet is reliable in doing more than what is expected for the group. All of these roles have been informally defined, and Mike’s role and expectations were not defined well enough for him to see his value to the group. In the forming stage of team development, team members are concerned more with seeing where they fit in, and what their role is on the team. Since the rest of the group has been meeting, they have formed a relationship and a clique without Mike. When other group members see they are not being included, this can create emotion and conflict, which is characteristic of the storming stage. Later in the case, we learn...
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...Set goals for reading next semester and the near future. What needs your focus most in the coming months, after this class is over? In the summer I will be taking a Psychology class which will require a lot of time and focus. The course is accelerated being that it is during the summer so I will need to work hard and have dedication. I will also be an incoming senior next year and will have to create and complete a senior project. This project is required to graduate and I must work on it during the summer. 4. Tell me what grade you believe you earned. This is important! Include a contact number at the end of your letter in the unlikely case I would have to reach you. I believe that I have earned an A. I feel that I have put my all into receiving a good grade in this course and have always done so. I fulfilled my weekly assignments including blog entries, discussion posts, and quizzes. I hope that my final grade is evidence of all the hard work I put into this class. Contact Number: (808)...
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...springboard for the topics covered in this course, and I invite you to bring your personal experiences into the classroom discussion. Course Requirements and Classroom Approach The class will be run as an interactive lecture. It is absolutely essential that all required readings are completed prior to class. We will have some flexibility (within reason) to tailor this class to real life experiences each of you may encounter or to certain areas that are of particular interest to this class. There is a lot of reading – I strongly recommend you take notes. Attendance is absolutely essential (and is 25% of your grade). We have a lot to cover and a short time to cover it. While the textbook is the primary source, there are supplemental readings and topics that will come up in class, including current events, which may well find their way into an exam. If you cannot attend, it is your obligation to ensure that you borrow someone’s notes so that you do not miss anything. Blackboard, e-mail and Lexis/Nexis Supplemental readings will usually be posted on Blackboard and I will also e-mail if there are new postings. Some cases will be accessible through Lexis/Nexis which is available through the Babson Library website. I will navigate you through that website during the class. You will note that I have two e-mail addresses listed above: my Babson e-mail and my “work” e-mail. I check my “work” e-mail constantly. I try to check the...
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...May 2012, Updated - May 2012 The Zoological Training Center (ZTC) is solely owned and operated by the Cat Tales Zoological Park. All operations and aspects of the school and the Park itself are determined by the Board of Directors and its management committee. Board officers are elected for a one year term. The current list of Officers and Board Members are as follows: PRESIDENT Kristine Birdsell VICE PRESIDENT Bob Holman SECRETARY Jennifer Schaub TREASURER Debbie Wyche OTHER BOARD MEMBERS Steve Corker Mike Wyche Location of Cat Tales Zoological Training Center The administration offices of the school are located on the Park grounds: Cat Tales - Zoological Training Center N. 17020 Newport Hwy Mead, WA 99021 (509) 238-4126 Faculty ___________________________________________________________________ Deborah (Debbie) J. Wyche Zoo Director, Zoological Training Center Director/Training Supervisor Experience and Education • Intensive study of felidae since 1985 • Construction and implementation of Cat Tales Zoological Park in 1990 • Extensive research and practical implementation of feline husbandry, management, reproduction and neonatal care. • Extensive knowledge of feline reproduction and artificial insemination. • Extensive study and instruction in feline anatomy, physiology, husbandry and management, enrichment, exhibit building, zoo management, retail personality, public relationships, horticulture, safety and Sanitation. • Extensive knowledge...
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...101100011101001 1011110100011010 00001010010110010 1001010101100111 1111010101000101 1101001101010011 001010010101010 1010101000110010 010101001011000 110101100011010 11010100001011 001010100110 1001010010 10.250.1.0 172.16.1.0 VLSM Version 2.0 Version 1.0 Variable-Length Subnet Mask Workbook 192.168.10.0 192.168.10.96 Student Name: 192.168.10.126 172.31.15.0 IP Address Classes Class A Class B Class C Class D Class E 1 – 127 128 – 191 192 – 223 224 – 239 240 – 255 (Network 127 is reserved for loopback and internal testing) 00000000.00000000.00000000.00000000 Leading bit pattern 0 Network . Host . Host . Host Leading bit pattern Leading bit pattern 10 110 10000000.00000000.00000000.00000000 Network . Network . Host . Host 11000000.00000000.00000000.00000000 Network . Network . Network . Host (Reserved for multicast) (Reserved for experimental, used for research) Private Address Space Class A Class B Class C 10.0.0.0 to 10.255.255.255 172.16.0.0 to 172.31.255.255 192.168.0.0 to 192.168.255.255 Default Subnet Masks Class A Class B Class C 255.0.0.0 255.255.0.0 255.255.255.0 This workbook assumes you already have a background in subnetting. If you don’t you may want to consider completing the IP Addressing and Subnetting Workbook. Produced by: Robb Jones jonesr@careertech.net and/or Robert.Jones@fcps.org Frederick County Career & Technology Center Cisco Networking Academy Frederick County Public Schools Frederick, Maryland, USA Special...
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...With money and powerful connections, elitist have the ability to buy their way out of war, leaving the dirty work for those “below” them. In the novel Johnny Got His Gun, Joe Bonham makes judgement that war and its purpose have no reason to be involving middle class citizens. As Joe lies on his hospital bed, he reflects “This was no war for you. This thing wasn’t any of your business. What do you care about making the world safe for democracy? All you wanted to do Joe was to live...yet here you are and it was none of your affair...It wasn’t your fight Joe. You never really knew that the fight was all about” (Trumbo 24). Joe and those alike do not have the choice of enlisting.The oppression of the middle class by the upper class demonstrate whose fight it really is. The interests of war were prescribed by the elites; who do not fight. Joe continues to asks “Somebody said let’s go out and fight for liberty...so they went out and got killed without ever once thinking about liberty. And what kind of liberty were they fighting for anyway? How much liberty and whose idea of liberty?” (Trumbo 110). The use of propaganda were used to coerce the working class to fight the war. Phrases of “democracy” and “liberty” drew people in, not knowing what it meant. Oppressing the purpose of war from citizens brought false realities of what...
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...1.0 Introduction People nowadays are living in an information age dependent upon digital Information. Digital information is electronic, the result of computer processing. Every type of job relies upon getting information, using it, managing it, and relaying information to others. Computers enable the efficient processing and storage of information. A grading system plays a key role in the management system of any school. But, such systems do not often relate expectations, outcomes, and performance. As each student’s desires to achieve a good score for each assignment, exam, project and/ or report, the whole process adds heavy work load for teachers in order to make their evaluation fair, comprehensive, and accurate. From the faculty perspective, these are necessary to avoid disagreement from students and parents. A computerized grading system is a highly desirable addition to the educational tool- kit, particularly when it can provide less effort and a more effective and timely outcome. Grading Systems are designed to provide incentives for achievement and assist in identifying problem areas of a student. It is the most commonly used means of analyzing students’ performance, talents and skills. Students’ grades are vital information needed in advancing to the next grade or year and its accuracy is very important. Many teachers feel that time they take in recording and computing for the grades of their students is time that could be better spent elsewhere, like preparing...
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...ACC 3213: Intermediate Financial Accounting III, Fall 2013 Class Time/Room: Section 1: MW 12:00 – 1:50 PM A&E 0293 Section 2: MW 6:00 – 7:50 PM Science S205 Instructor: Kim Shima, PhD, MAcc, CPA Office: VBT 352 Phone/Voice Mail: 885-7176 E-mail*: kim.shima@csueastbay.edu Office Hours: MW 2:00-3:30 PM or by appointment Prerequisites: Acct 3212 or its equivalent with C- or better. Course Materials: Intermediate Accounting, 7th ed., Spiceland, Sepa, and Nelson CONNECT program (available with book purchase) PPT slides available on Blackboard site Basic Four Function Calculator (cell phones, iPods, and graphing calculators may not be used as a calculator on exams) Course Description and Objectives: This is the last course in a three-course sequence on intermediate financial accounting. The objectives of this course are to reinforce the fundamental knowledge developed in ACCT 3211 and ACCT 3212 and to continue to build the understanding on the theory and practice of financial reporting. During this course, we will cover topics such as income taxes, pensions and other post-retirement benefits, shareholders equity, share-based compensation, earning per share, accounting changes and error corrections, and the statement of cash flows (revisited). Homework and three exams are used to evaluate students’ understanding of the material. Special note: although the emphasis of this course is US GAAP, we are...
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...Course Description and Objectives This course introduces basic financial concepts all business managers should understand regardless of functional specialization. Topics include financial analysis and planning, time value of money, valuation, capital budgeting, risk/return trade-offs, cost of capital, and capital structure. The pedagogical approach used is a mixture of lectures and case examples. Cases are often used as a vehicle for discussing the complexities of real-world financial problems. To benefit most from this method of teaching, you will want to come prepared to discuss the cases in detail. By the end of the semester, students should be able to: (1) describe essential characteristics of the finance profession and institutions, (2) be conversant in basic financial jargon, (3) value paper assets (stocks and bonds) and tangible assets (capital budgeting) using the tools of time value of money, including NPV and IRR, (4) explain the various sources of financing, their associated costs, and their advantages and disadvantages, (5) calculate and use financial statements and ratios to analyze a business and create and use pro forma statements for planning and decision-making purposes, (6) appreciate the complexities international business, and (7) demonstrate team skills by actively participating in group written cases. Course Materials Text: Background readings and problem sets are from Ross, Westerfield and Jordan (RWJ), Fundamentals of Corporate Finance...
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...constitutional amendment or the Court’s subsequent ruling (Booklet). The Court decides whether specific state statutes are applied rightly or whether a person’s Constitutional rights have been violated. The Constitutionality of the death penalty in the United States has been decided by the Justices of the Supreme Court based on cases appealed from different states. The people who founded the United States came from England and European countries where there had always been a death penalty. This does not mean there are no reasons for states to abolish the death penalty; just that it is currently legal for the states to have this punishment. The present controversy started when the Supreme Court decided in Furman v. Georgia, 408 U.S. 238 (1972), that imposition and carrying out of the death penalty in the cases before it constituted cruel and unusual punishment and violated Mr. Furman’s rights under the Eighth and Fourteenth Amendments. There was no argument that Mr. Furman committed a violent murder. The problem was that the Georgia statute used to sentence him to death was badly written. An extremely severe punishment was being imposed in an arbitrary and capricious manner. The Georgia...
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...CHAPTER III METHODOLOGY Study Site The study will be conducted in the Municipal marine water in Don Marcelino, Davao Del Sur. Don Marcelino is the 3rd class municipality in the province of Davao Del Sur, Philippines. According to the 2010 census, Don Marcelino has a population of 41,942 people in 6, 991 households. This municipality lies along latitude 6°15’5” North, and longitude 125°39’57” East and the original name is “lawa”. The fishing distance from the shoreline is estimated about 600- 800 m. Fishery Profile of Don Marcelino Davao del Sur Don Marcelino Davao del Sur has a fifteen barangays in a total land area of 40.73 (km2) according to the LGU. Out of fifteen barangays, ten are coastal barangays; Cali-an, Kinanga, Kiobog, Lanao, Lapuan, Lawa, Linadasan, North Lamidan, South Lamidan, and Talagutong. The total coastline of Don Marcelino is 46.8 km and has a total number of 8,980 fishermen in 1,821 fishing families. 15 15 Fig.1.1 Map of Don Marcelino Davao del Sur Construction of the Gear Troll line will be assembled with four rolls (#80) monocline nylon that will serve as the mainline. Mainline measures 20/25 meters in length. Branch lines will use (#40) monocline nylon. It will measure about 5 meters in length with hook at the end. Each line will have the specific hook sizes connected (#12-13, #14, #16, #18) and will be attached into the swivel. 16 16 COLOR BLUE/WHITE LURE LURE/BAIT COLOR BLUE/WHITE LURE LURE/BAIT Fig.1...
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...Temasek Secondary School Secondary 4 Pure Chemistry Test Practice 3 15 Topic: Reduction & Oxidation Parent’s signature and comments: ……………………………………………………………………………………………………. Name: Class: Register No: Sec 4/ Date: / 02 / 2016 Section A (3 marks) Each question below is provided with four answers. Select the most appropriate answer and fill it in the brackets provided. 1. Iron metal is extracted from iron(III) oxide through a series of reactions in a blast furnace. The five reactions that occur in the blast furnace are: Reaction 1: C + O2 CO2 Reaction 2: CaCO3 CaO + CO2 Reaction 3: CO2 + C 2CO Reaction 4: Fe2O3 + 3CO 3CO2 + 2Fe Reaction 5: CaO + SiO2 CaSiO3 Which of the above reactions are not redox reactions? A 1 and 3 only B 2 and 5 only C 1, 2 and 5 only D 3, 4 and 5 only ( ) 2. The nickel-cadmium rechargeable battery is based upon the following overall reaction. Cd + 2NiO(OH) + 4H2O Cd(OH)2 + 2Ni(OH)2.H2O What is the oxidation number of nickel at the beginning and at the end of the reaction? 1 beginning end A +1.5 +2 B +2 +3 C +3 +2 D +3 +4 ( ) 3. When substance X is added to aqueous potassium iodide and acidified potassium manganate(VII) solution separately, both resultant solutions appear colourless. In the two reactions, substance X is acting as A an oxidising agent only. B a reducing agent only. C both an oxidising agent...
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...CONTENTS 1. Executive Summary 2 2. Purpose 3 3. Discussions 3 4. Part A 3 4.1. Introduction 3 4.2. Group Theories 4 4.3. Team Theories 9 4.4. Conclusion 11 5. Part B 12 5.1. Introduction 12 5.2. Questionnaire 12 5.3. Questionnaire Scores 14 5.4. Tuckman Model: Johannesburg Central Team Score 15 6. Part C 15 6.1. Introduction 15 6.2. Team demographics 15 6.3. Team Effectiveness 16 7. Bibliography 21 FIGURES Figure 1: Approximation of the Punctuated Equilibrium Model. Figure 2: Asch Comparison Cards. Figure 3: Tuckman Model: Johannesburg Central Team Score TABLES Table 1: Relationship between Group Cohesiveness and Agreement with Organizational Goals. Table 2: Mature Work Group or Team Questionnaire. Table 3: Individual Team Member and Team Scores. 1. Executive Summary Group work and team work have especially become indispensible to the achievement of success in the world. Group work and team work have been used since the beginning of humanity. So what has changed? Competitiveness has forced a substantially, reduced cycle time requirement to turnaround capabilities and products in a much shorter period of time. An individual’s effort to achieve the required cycle time would not meet requirements on a number of levels: the requirement for various knowledge and skills, enhanced decision making by leveraging the strengths of diversity and assurance that the required quality would be met. However, group and team work has challenges. The strengths...
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