...MBA A605 or MSA A605 – Advanced Auditing (Online) Instructions for Completing Assignment Templates The instructor will reduce –– by one full letter –– a student’s grade on any submitted document template for which the student has not followed all of these instructions. The instructor will automatically award a grade of 50 of 100 possible points for all late assignments, as explained further below. Prior to the due date for the assignment, students must individually: 1. Analyze each assigned case and related readings, as indicated in this document template. 2. In the document template, provide carefully prepared summaries of the key facts of each case and responses to each of the case questions herein (there are eight templates – one for each week of the course). • Students must enter responses in the table rows (or cells) that follow each request for a key case fact summary and each case question. The template includes additional instructions for preparing key case fact summaries further below. • Students must enter their key case fact summaries and responses to case questions (i) single spaced and (ii) in the font type and size that is pre-determined in the document templates. Students must not make any changes to the templates (note the header on each page of this template). Wherever grammatically appropriate and helpful, students should use paragraph breaks and “bullets” to organize their responses. • Students’ responses must not exceed the maximum...
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...The new president of an old established company is facing a problem. The company is currently unprofitable and is, in the president’s opinion, operating inefficiently. The company sells a wide line of equipment and supplies to the dairy industry. Some items it manufactures and many it wholesales to dairies, creameries, and similar plants. Because the industry is changing in several ways survival will be more difficult in the future. In particular, many equipment companies are bypassing the wholesalers and selling directly to dairies. In addition, many of the independent dairies are being taken over by large food chains. What research questions must be asked to help the new president make the right decisions? The President’s first step should be to conduct a self assessment analysis on the company to determine if there are deficiencies are and if so what is causing them. This would include, yet is not limited to meetings with management, reviewing documentation, assessing staff files, and observations of processes. He needs to research to find out whether it is caused by internal production problems, poor organization, ineffective cost controls, or possibly a weak sales management. He should look for signs of process inefficiency by asking if there are long wait times or large work backlogs. He should also, look for underutilized functions and areas that go for long periods without work Another thing the new President should do is interview key process contributors (management...
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...Stability is important because it allows us to obtain the same results with repeated measurement using the same person and the same instruments for reliability from one time to another. Therefore, if I had to design an instrument in which a private, for profit school would be able to evaluate the quality and value of its variety of curricula and courses I would ensure that the instrument has stability by doing an observational study of the same students who are participating in the test. Then those students would be observed a second time to determine reliability. The text states that it is often possible to do more than one observational study of the same subject and then compare them to see if they are consistent. However situational factors do sometimes change that can alter the observation (Cooper & Schindler, 2008). Equivalence is a perspective on reliability that relates to variations at one point in time among observers and samples of items (Cooper & Schindler, 2008). Therefore, to test equivalence, I would use the instrument with more than one group of students, but at the same time. Different groups of students at the same time. Thus, I would be able to determine equivalence is to compare the scores of different observers for the same study. Equivalence is more concerned with how a set of items will categorize an individual. Thus if there are differences in responses between students, but if they are classified the same the test is said to be of good...
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...Math 73 Practice Exam 2 1) Simplify 3!! ! !! !! 6!! ! !! ! !! !" !! ! ! a) !! b) !! c) !!! d) !! ! 2) Simplify −4! ! ! ! ! −3! ! ! ! a) −432! !" ! ! b) −144! ! ! ! c) 432! !" ! ! d) 432! !" !!" 3) Simplify !!!" ! !!" !! ! ! !"! ! ! !!! ! !!!" !"!" !!! a) !!! !" b) !!! ! c) !!! ! ...
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...I am a member of Muslim student association (MSA) is a religious organization dedicated to establishing and maintaining Islamic societies on college campuses. the goal of MSA is to serve the campus community. To enrich the diversity of campus life by educating our peers about the religion of Islam through lectures, events, and similar events. MSA also helps student participate in interfaith events that promote understanding and tolerance of the diverse religious traditions on campus.Being a part of MSA helped me engage in healthy group activities and not only MSA helps promote religion but also serves the community.For example MSA organizes sporting event and the money generated in those events are used for donations. Secondly in high school...
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...xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf nsklnfsklml;fml;fsmk;msa;lm;lmfl;m l;ml;m knlllmkdfladlKLFNKDFMkanklmlfm kNAKMFAL;M DKNKFSKFNGKMGSKNKMFDS;LDSA xkmkfnvnfkmsf...
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...Over the past twelve months Microsoft has announced several vulnerabilities. Some of them included Microsoft Security Advisory (MSA) 3009008, MSA 3010060, MSA 2982792, MSA 2977292, and MSA 2974294. MSA 3009008 is a vulnerability in SSL 3.0. This vulnerability could allow information disclosure, meaning a man in the middle attack would be effective. It was first published in October 2014 then later updated in December 2014. Next we have MSA 3010060 could cause Microsoft OLE (Object Link & Embedding) to allow remote code execution. This is technically not a privilege escalation vulnerability; the exploitation of this vulnerability runs at the privileges of the logged on user. The mitigation for this vulnerability is to turn on UAC (user account control) and log in as a normal user and us the “run as” command. This vulnerability is classified as critical and needs to be patched right away. Microsoft Security Advisory 2982792 talks about improperly signed certificates. It was published July 10, 2014 and updated on July 17, 2014. An improperly signed certificate could allow for website spoofing. To mitigate this issue is to turn off the automatic updating of root certificates. The extensible authentication protocol (EAP) was compromised this year. MSA 2977292 covered all the details on this vulnerability. This compromise would allow encrypted traffic to be read in clear text during a man in the middle attack. The new guide to implementing the higher version of...
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...Accounting Standards Boards Paper Accounting Standards Boards Paper This paper will discuss the relationship of the two accounting boards, International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). Both groups are working on a venture known as the convergent project. The convergent project is an attempt by the IASB and FASB to eliminate differences between the International Financial Reporting Standards and the US GAAP. This paper will also explain how the MSA program will help students to prepare for a career in the accounting field. The Security Exchange Commission (SEC) was established by the Security Exchange Act in 1934. The SEC is the authority to establish financial accounting standards for publically held companies in the United States. The FASB was established in 1973 as the official body charged with issuing accounting standards. It is a private organization and is documented by the American Institute of Certified Public Accountants as well as the SEC. The mission of the FASB “is to establish and improve standards of financial accounting and reporting” (FASB.ORG, 2014). The FASB also oversees that reporting from publically held companies provide useful information investors, auditors and creditors, as well as anyone else who needs the information. The FASB issues Financial Accounting Standards (FAS) and other accounting pronouncements that make up the Generally Accepted Accounting Procedure. The GAAP is...
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...Tanglewood Case 2 Table 1.1 Markov Analysis Information Transition probability matrix Current Year Previous year: ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) Exit 1. Store Associate 0.43 0.06 0.00 0.00 0.00 0.51 2. Shift Leader 0.00 0.54 0.16 0.00 0.00 0.30 3. Department Manager 0.00 0.00 0.64 0.06 0.00 0.30 4. Assistant Store Manager 0.00 0.00 0.06 0.52 0.08 0.34 5. Store Manager 0.00 0.00 0.00 0.00 0.66 0.34 Forecast of Availabilities Next Year (projected) ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) Exit Previous year: Current Workforce 1. Store Associate 8,500 3655 510 0 0 0 4335 2. Shift Leader 1,200 0 648 192 0 0 360 3. Department Manager 850 0 0 544 51 0 255 4. Assistant Store Manager 150 0 0 9 78 12 51 5. Store Manager 50 0 0 0 0 33 17 Gap Analysis Next Year (Projected) ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) Year-End Total 3655 1158 745 129 45 (Column Sum) External Hires Needed 4845 42 105 21 5 (Current Workforce-Total) After analyzing the environmental scan it appears that Tanglewood will likely have issues meeting future staffing demands. Based on the scan there are adequate management candidates however, due to Tanglewood’s policy, these candidates would be required to begin employment as store associates. Due to this policy and the company’s staffing goals to hire an exceptional workforce there will be a large disparity between viable candidates available for management...
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...Total 1452088.893 233 x̄1 = 612.37 S1 = 73.56 x̄2 = 585.59 S¬2 = 82.13 X bar bar = 598.98 SSA = 117[(612.37 – 598.98)2 + (585.59 – 598.98)2] = 41,954.3514 SSE = (117 – 1)(73.56)2 + (117 – 1)(82.13)2 = 1,410,143 SST = SSA + SSE = 41,954 + 1,410,143 = 1,452,097 MSA = SSA/DFA = 41,954/1 = 41,954 MSE = SSE/DFE = 1,410,143/232 = 6078.2025 F = MSA/MSE = 41,954/6078 = 6.90 (1, 233) .001 < p-value < .01 b) ANOVA Source of Variation SS df MS F P-value Between Groups 72116.77778 2 36058.38889 6.035982713 0.002784876 Within Groups 1379972.115 231 5973.905261 Total 1452088.893 233 X1 = 623.79 S1 = 70.81 X2 = 585.94 S2 = 73.12 X3 = 587.21 S3 = 86.96 X bar bar = 598.98 SSA = 78(623.79 – 598.98)2 + 78(585.94 – 598.98)2 + 78(587.21 – 598.98)2 + 78(615.5361)2 + 78(170.0416)2 + 78(138.5329)2 = 72,080.6268 SSE = (78 – 1) (70.81)2 + (78 – 1)(73 .12)2 + (78 – 1)((86.96)2 = 1,380,043 SST = SSA + SSE = 72,081 + 1,380,043 = 1,452,124 MSA = SSA/(DFA ) = 72,081/2 = 36,040.5 MSE = SSE/DFE = 1,380,043/231 = 5974.21 F = MSA/MSE = 36,040.5/5974.21 = 6.03 (2, 253) P – Value: .001 < p < .01 c. Source DF SS MS F P-Value RF A 2 141712.29 70856.15 13.36...
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...created to provide observance in how the financial statements were published and their global acceptance and to work towards improvements of accounting standards. In this paper, brief analysis of the IASB and FASB history and how the MSA program prepares students for the career path in becoming a qualified accountant. The mission to improve and establish accounting and financial reporting for public and private sectors is entitled to the FASB. Both the IASB and FASB have the same tasks of improving common understanding of financial reporting, and regulating rules and laws with their own requirements on accounting. The FASB is a nonprofit organization that centers on GAAP and the IASB deals with the international financial standards board. The Master of Accountancy (MSA) program is designed to enhance the knowledge of people who already possess an undergraduate degree and they wish to continue their education. These programs are used to allow interactions with other individuals in learning solutions to problems in accounting. The MSA programs are allotted to provide students with historical perspectives of different aspects within accounting. Since each state has different rules and requirements for the Certified Public Accountant (CPA) exam, the MSA program is designed to meet most requirements. References FASB. (2002). Memorandum of Understanding – “The Norwalk Agreement”. Retrieved November 10, 2014, from http://www.fasb.org/news/memorandum.pdf) FASB. (2009). Facts about...
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...reductions, a source of equity for education and other major expenses, a stable residential population, and greater neighborhood safety. Although the number of minorities owning homes has increased over the years, the nation is still far from achieving racial parity in homeownership. Figure 4.1. Homeownership Rates by Race and Ethnicity, 2000 100 80 60 Percent 72 75 73 60 39 34 25 20 16 43 40 38 50 36 53 46 46 40 0 Pittsburgh City Allegheny County White Source: Appendix 4.1 Pittsburgh MSA Asian Hispanic United States African American • Homeownership is lower in the city of Pittsburgh than in the other geographic areas for all of the racial and ethnic groups. • Whites are significantly more likely than African Americans, Asians, or Hispanics to own their homes across all of the geographic areas. • In the Pittsburgh region, Asians have the lowest homeownership rates in the city, county, and the Pittsburgh MSA. Only in the U.S. does the percentage of Asians owning homes exceed that of African Americans and Hispanics. Pittsburgh’s Racial Demographics: Differences And Disparities...
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...W Accounting Standards Boards Miranda Arnold ACC/541 Cecil Lucy March 17, 2014 Accounting Standards Boards The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) first converged in 2002 following the Norwalk Agreement (Whittington, 2007). The convergence was inspired by the need of the boards to produce a solid infrastructure by uniting the two frameworks represented by each board in a bid to harmonize accounting practices worldwide (Whittington, 2007). Additionally, the convergence was also inspired by the need to attain improvement in accounting standards by achieving completeness, and improving coherence (Whittington, 2007). In the IASB framework for example, Bullen, and Crook (2005) note that there were specific areas of difficulty that benefited from the convergence. Some of these areas include the explicit meaning of what liability is, and the distinction between equity and liability. Joining Forces During the FASB/IASB convergence announcement in 2002, the two boards stated that they would work together to develop accounting standards for both cross-border and domestic financial reporting. They also stated that they would work toward making their respective standards compatible, and that future work programs would be done with the need to retain compatibility (Schroeder, Clark & Cathey, 2011). Another development in the FASB/IASB relationship took place...
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...Thieves, Thugs, and Neighborhood Poverty David Bjerk Robert Day School of Economics and Finance Claremont McKenna College 500 East Ninth Street, Claremont CA 91711 Ph: 909-607-4471 david.bjerk@cmc.edu April 25, 2010 Abstract This paper develops a model of crime analyzing how such behavior is associated with individual and neighborhood poverty. The model shows that even under relatively minimal assumptions, a connection between individual poverty and both property and violent crimes will arise, and moreover, "neighborhood" e¤ects can develop, but will di¤er substantially in nature across crime types. A key implication is that greater economic segregation in a city should have no e¤ect or a negative e¤ect on property crime, but a positive e¤ect on violent crime. Using IV methods, I show this implication to be consistent with the empirical evidence. Keywords: Crime; Segregation; Neighborhood E¤ects; Instrumental Variables; Poverty. 1 “I don’ care if I got money, or work Monday through Friday. I just go shoot a t motherf*@#er on the weekends. If that’ what need to be done to keep my hood s and my young ones around here safe, then that’ what to get done” (quoted by s Landesman, 2007). 1 Introduction High rates of crime and violence in poor neighborhoods have been described by numerous scholars and journalists (Wilson, 1987; Krivo and Peterson, 1996; Kotlowitz, 1991; Patterson, 1991; Messner and Tardi¤, 1986, to name just a few). However, the quote above from a man...
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...the lab was each samples results for the VP test (negative for my sample). Through the process of elimination, I concluded that my sample must have been Micrococcus Luteus. Micrococcus Luteus is a cocci, gram-positive bacteria and forms bright yellow colonies on nutrient agar. This was seen in my gram stain and streak plate test results. Materials and Methods: The given result for the VP test and the results of the streak plate and gram stain helped eliminate most of the options for which organism the sample could have been. A MSA and EMB test were also run on the sample for confirmation that the sample was indeed M. Luteus. So a total of 4 tests were actually run, and one additional test was given. Materials: * Compound Microscope (with oil objective lens) * Glass Slides * Gram Stain Solutions (gram CV, gram iodine, ethanol, gram safranin) * Squirt bottle (for water) * Staining tray, staining screen, slide holder * MSA and EMB plates * Nutrient Agar plates * Cottonswabs * Loop/Bunsen burner * Gloves, goggles, lab coat Results: In this section, each test (with results) will be listed in the order that they were performed to help see how I used...
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