...Course Syllabus Fall 2015 HE35-C01 HE 35 - CO 1 Instructor: Steve Wright Tuesday Night e-mail: stevenwright@whccd.edu 7PM – 10PM Office: Football Office Office Hours: MTWR…8AM - 9PM Office Ph: 559-934-2463 Cell Ph: 432-386-2992 Text: “Core Concepts in Health”. Insel and Roth, 11th, 12th, 13th, or 14 edition. Any of the editions will work so find something that your budget can handle. [Use the chapter reading headings in your Course Descriptive Outline as a guide…a few chapters are re-ordered depending upon the edition you have]. We will be using a lot of OER material. There is a bound black and white version of the same textbook… ”Personal Health and Hygiene”. Insel and Roth…ISBN #9781121740907 Vision Statement West Hills College Coalinga strives to become a premiere interactive learner-centered community college recognized for its contribution to educational, social, cultural, and economic vitality. Mission Statement West Hills College Coalinga is committed to achieving student learning through the provision of educational, cultural, and economic development opportunities to our current and future students and the local and global communities that we...
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...ZZZ Best Company Inc. ZZZ Best Company, Inc. is good example for being explored by accounting students regarding audit field. In this case, ZZZ Best Company, Inc., which is established by Barry Minkow, became a tool for its owner i. E. Barry Minkow to get money by lying to thrid parties via fictitious insurance restoration project. Difficulties in developing carpet cleaning industry made Barry Minkow think to get money in wrong way. Collaborate with Tom Padgett and also extensive social network, made this big scheme to deceive big investors became easy. After success in cheating investors, Barry Minkow think bigger to make more money. He think to make ZZZ Best Company go public. For company which want to go public, it must fulfill many requirements of SEC. One of requirements is audited by accounting public officer. To fulfill that requirement, ZZZ Best Company Inc. hired George Greenspan to perform audit for 12 months. According to his testimony regarding ZZZ Best scandal to congressional subcommittee that investigated fraud in ZZZ Best Company, Inc., Greenspan insisted that he has proprtly audited Minkow’s company although finally Greenspan admitted that he had not inspected any of the insurance restoration sites. Next audit company which audited Minkow’s company was Ernst and Whinney. From Greenspan confession, he already communicate with Ernst and Whinney as predecessor auditor who audited ZZZ Best but this statement was rejected by Ernst and...
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...review service provides a moderate amount of assurance on the financial statements, and less evidence is necessary to support this level of assurance. Whereas audit provides a high level of assurance. 2. The Limitations of Management assertion of existence: First ZZZ Best auditor George Greenspan performed audit for 12 months ended April 30, 1986. According the case: He confirmed the existence of ZZZ Best major insurance contracts by contacting Tom Padgett. He not only confirmed their existence but also obtained and reviewed copies of all key documents regarding those jobs. However, Greenspan did not inspect any of the insurance restorations. As I understood from the case, If auditor satisfied that these jobs exist by different sources (existence according the paper documents) he is not required to conduct personal on-site inspection. Or if physical observation is not relevant or too costly auditors obtain the next best evidence available. This is the one of limitations of management assertion of existence The next auditor of ZZZ Best Larry Grey (Ernst and Whinney) besides getting evidence in paperwork, he conducted on-site inspection of one of the biggest restoration site contracts of ZZZ Best. But Ernst and Whinney didn’t corroborate the evidence of existence from all different sources (most reliable eternal evidence which is independent from the Co.). They didn’t take into account that...
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...Fraud of ZZZ Best Company The ZZZ Best was the carpet cleaning company that was started by 15 year old Barry Minkow in 1982. He was inspired to enter into this industry by his mother when he was 12 years old. His mother was working as a telephone solicitor for a small carpet cleaning firm. Though most of the companies in carpet cleaning industry were legitimate, the nature of this business attracts many seedy characters of the malpractice. There are no barriers for any entry even no license was required. It was too easy that a 16 year old boy can start this business with his new driver’s license. The boy started his business as “rug sucker”. Minkow started his business named ZZZZ Best Carpet Cleaning Company in Reseda, San Fernando Valley, California. In the beginning stage Minkow ran his home based business out of his parent’s garage. Minkow soon realized that a small carpet cleaning business grew rapidly in next five years, but Minkow realized that it was difficult to earn from this business. To make earning better he had to face the cutthroat competition. The young boy had to face customer complaints, bad checks, and nagging vendors also demanding payment. And within very short time phrase he faced the fact of shortage of working capital. And moreover because of Minkow’s young age and the fact that ZZZZ Best was only marginally profitable business. All the local banks refused to give him loan. So, this teenager was looking for some easy ways of earning. Like check kiting...
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...Promotion 1. Create a LinkedIn group: By creating a Linked Group, there is only a free website and advertising provider which enable you to offer your professional network a vibrant, useful information resource all while driving traffic to your site and increasing sales. It takes time to show Elite Tutor Portal ( ETP) in the world of internet. The advantage of this link or website will create awareness in the user which is online at different web page. It will always appear in front of the user and make the user think that it show out many times and they will find out what is that. 2. Create social networking site: By creating in the social network which is Facebook, Twitter, weibo, google plus, we chat, what apps, viper, blogspot, forum and others. A social network which is free of charge and they got many users. By creating a free Facebook fan page, it will create awareness to the public and target market. Using social network, it will bring in customers and gets more attractive to our portal. By using google plus, the user and the target market will link to others social network and they will know where is the direct place in the office. Of course they also will get all the information and if they think that this is good, they can share or like it. In another way ETA can create their own forum or just make an advertising in the forum which is cari.com, forum.lawyat.net and others, this also can create awards and they can spread the information to their relatives...
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...Challenges * Indirect competition from scheduler apps available on Google Play store. * Scalability after spreading to the first few colleges. * Maintaining 100% reliability, as it is a critical app. * Some users may find the monthly fee too high. * Some people may not see the value addition by the app. Marketing * Market Size : Data from survey conducted in campus:- * 44% have android phone * Estimated Initial market size= 44% of total Students in BM, HR, RM, Part Time and Ex-PGP. Around 350 students. * Annual Market growth Rate:- o Zero (assuming that this is implemented only in XIMB) o If we implement it in XLRI in second year, market grows by 60%. Strategy * Download link for the app will be provided on the A.I.S login page. This will increase the visibility of the app immensely. Users will be able to download and view the aesthetics of the app. In order to utilize the functionality they will have to sign up and pay for it. * The availability of the app will be communicated through stu mail, notice board and Facebook. * Marketing in other colleges will be done via the Student council of the institutes. The market can be divided into three types of users: 1. Hot users: These users are open to the idea of the app since they see great utility in the app. They are users who are have missed deadlines and want the help of the app. They will be willing to pay the specified fee. 2. Warm users: These...
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...NATIONAL UNIVERSITY OF SINGAPORE NUS BUSINESS SCHOOL Department of Finance BMA5318: Investment Banking (Summer I: May-June 2012) Instructor: Banikanta Mishra Office: BIZ 1 Level 7-77 Telephone: +91-943-707-5075 E-mail: banikant@ximb.ac.in Prerequisite: BMA5008 (Financial Management) COURSE SYNOPSIS: This course is a blended introduction to Investment Banking (IB). It would combine theory and practice. To buttress our understanding of practice, we would do some case studies and also have practitioners give a Street Talk every week; some of them may discuss live projects and I may pitch in with my experience with past ones I have been directly involved in. Moreover, we would have both qualitative and quantitative discussions on most topics, the latter mainly being numerical examples (not any rocket science or high-flying calculus). Though we would talk about the global scenario, our focus, whenever possible, would be on Asia. After gaining an idea into what IB is and understanding the basics of Trading, we would study in detail the capital-raising process, mainly Underwriting and Syndication. Here, we would learn about IPO and SEO and ADR and GDR as well as about NIF and RUF. We would also get familiar with Euromarket and the innovative Euro instruments like Euronote and Euro-CP as well as Eurobond and Euroequity. This would also give an opportunity to get a glimpse into Financial Engineering in debt and equity instruments as well as about Structured...
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...pm Tsang Aaa - Zzz GYM main gym 20-30 002 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 351 003 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 352 001 Intermediate Financial Acct 2 Dec 21 9 am Cecere Aaa - Zzz ENGTR 0100 ACCT 354 001 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 354 002 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 361 001 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 002 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 003 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 463 002 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 475 001 Principles of Auditing Dec 16 6 pm Cecere Aaa - Zzz GYM Studio 1 1-4 ACCT 486 001 Business Taxation 2 Dec 15 9 am Goldsman Aaa - Zzz GYM main gym ...
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...successful DDS encompasses all concepts we have discussed in previous sessions such as sponsorship, managing change, outsourcing, data standards, security and privacy. For this week’s assignment and discussion we will address the implementation of a Web-enabled DDS at ZZZ health care system. ZZZ is a national hospital organization with more than 3,000 beds combined. It employs about 10,000 people and its total operating revenue is approximately $1 billion. ZZZ member hospitals provide services for acute care, extended care, residential facilities for disabled and older adults, occupational medicine and community services organizations. ZZZ could benefit from DDS at many levels: operational (i.e. resource allocation), managerial (i.e. assess departmental costs, integrate services between departments etc.) and strategic (pricing and contracting decisions, discontinuation or initiation of services etc.). ZZZ has gone through three generations of DDSs. The first generation DDS (1985-1990) was developed as a flat-file-based case management system. Its purpose was to facilitate reimbursements for specific categories of diseases. Individual hospitals had to run and mail reports to remote users, including the ZZZ administration. Turnaround time was three days for standard reports and one week for ad-hoc/customized reports. 1a. Use the...
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...Texans went to the polls on Tuesday, November 3 to cast their ballots on a range of constitutional provisions. The results were XXX. YYYY Proposition 1 (XXXX – yyy%-zzz%) Current law provides an exemption of $15,000 of a residence homestead from property taxation for public school purposes. Basically, the proposed amendment would increase this exemption to $25,000. School districts would be held harmless from all or part of the revenue loss with additional legislative funding. The amendment also would constitutionally prohibit a sales tax being imposed on the sale of your home or business property. Supporters suggested cutting property taxes by increasing the homestead exemption would stimulate economic growth and provide tax relief, as well as increase the state share of public school funding. Moreover, homestead exemptions particularly benefit low-income individuals, by exempting a higher percentage of the value of a less expensive house. Opponents argued that many taxpayers will see only marginal reductions in their property taxes – as little as $126 annually, according to some estimates. Proposition 2 (XXXX – yyy%-zzz%) In 2011, voters approved a constitutional amendment to allow a surviving spouse of a disabled veteran an exemption from property taxation on the disabled veteran’s residence homestead, as long as the...
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...1.2 a. Input names of students from the user, terminated by ”ZZZ”,0,0,0, and create a data file grades with records of the following form: student (String), test1 (Integer), test2 (Integer), test3 (Integer) Analysis Processes 1. Display Input student name and test scores screen 2. Prompt for Student name 3. Prompt scores 4. Perform calculations 5. Provide student names, scores and total Input 1. Student Name 2. Test Scores Output 1. Display Student name, scores and total Declare StudentName as string Declare Test1 as integer Declare Test2 as integer Declare Test3 as integer Open “GRADES” For Output As TestScores Set Test1, Test2, Test3 = 0 Write “Enter students name and test scores.” Write “Enter ZZZ for students name when finished.” Input StudentName, Test1, Test2, Test3 While StudentName “ZZZ” Write TestScores, StudentName, Test1, Test2, Test3 Write “Enter students name and test scores.” Write “Enter ZZZ for students name when finished.” Input StudentName, Test1, Test2, Test3 End While Close TestScores 2. Display the contents of the file GRADES created in Problem 1. Each student’s record should appear on a separate line and include the total score (the sum of the three tests) for that student. For example, a line of output might be as follows: R. Abrams 76 84 82 242 Declare Sum as integer Open “GRADES” For Input...
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