1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio.docx
•Download as DOCX, PDF•
0 likes•6 views
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio Analysis The Vanguard Group, Inc. has compiled the following financial statements and comparative financial ratios for the year-end review. Balance Sheet Vanguard Group, Inc. December 31, 2007 Assets Current assets Cash $ 118,750 Accounts receivable 296,250 Inventory 303,750 Total current assets $ 718,750 Gross fixed assets $625,000 Less: Accumulated depreciation 93,750 Net fixed assets 531,250 Total assets $1,250,000 Liabilities and stockholders’ equity Current liabilities Accounts payable $ 111,250 Notes payable 211,250 Accruals 108,750 Total current liabilities $ 431,250 Long-term debt 235,000 Total liabilities $ 666,250 Stockholders’ equity Common stock 318,750 Retained earnings 265,000 Total stockholders’ equity $ 583,750 Total liabilities and stockholders’ equity $1,250,000 Income Statement Vanguard Group, Inc. for the Year Ended December 31, 2007 Sales revenue $1,680,000 Cost of sales 1,362,480 Gross profits $ 317,520 Less: Operating expenses Selling expense $ 125,600 General and administrative expense 81,600 Depreciation expense 24,000 Total operating expense $231,200 Operating profits $ 86,320 Less: Interest expense 15,600 Net profits before taxes $ 70,720 Less: Taxes (40%) 28,288 Net profits after taxes $ 42,432 Historical and Industry Average Ratios Vanguard Group, Inc. Industry Average Ratio 2005 2006 2007 2007 Current ratio 1.6 1.7 — 1.6 Quick ratio 0.9 1.0 — 0.9 Inventory turnover 6.0 5.0 — 8.4 Average collection period 40 days 50 days — 40 days Total asset turnover 1.5 1.5 — 1.75 Debt ratio 60% 56% — 50% Times interest earned 2.5 3.5 — 4.0 Gross profit margin 20% 19.7% — 20% Operating profit margin 4.7% 4.8% — 6% Net profit margin 2.0% 2.3% — 3% Return on investment 3.0% 3.5% — 5.25% Return on equity 7.5% 7.95% — 10.5% ...
Report
Share
Report
Share
Recommended
Managerial Finance Please submit a Word document including
Managerial Finance:
Please submit a Word document including your answers to the 4 questions at the end of the instructions.
Johnson Company
The Johnson company and wants to increase its sales and would like to seek additional borrowing. The company’s management and investors are concerned about the firm’s survival and its expansion plans. The President wants to improve the financial condition of the company and wants to make sure that the company can survive in the short term. The company’s 2015 actual balance sheet is given and its projected 2016 projected balance sheet is based on getting additional financing.
You are a newly hired Berkeley graduate and the president of the company wants you to conduct an analysis of the company’s financial position and recommend what steps or actions Johnson must take to improve its financial health.
Balance Sheet
Projected 2016
2015
Cash $ 85,632 $ 7,282
Accounts receivable 878,000 632,160
Inventories
1,716,480
1,287,360
Total current assets
$ 2,680,112 $ 1,926,802
Gross fixed ssets
1,197,160 1,202,950
Less accumulated depreciation
380,120
263,160
Net fixed assets
$ 817,040
$ 939,790
Total assets
$ 3,497,152
$ 2,866,592
Liabilities and Equity
Accounts payable $ 436,800 $ 524,160
Notes payable 300,000 636,808
Accruals
408,000
489,600
Total current liabilities
$ 1,144,800 $ 1,650,568
Long-term debt 400,000 723,432
Common stock 1,721,176 460,000
Retained earnings
231,176
32,592
Total equity
$ 1,952,352
$ 492,592
Total liabilities and equity
$ 3,497,152
$ 2,866,592
Income Statement
2015
Sales $ 7,035,600
Cost of goods sold ...
Problem 12-9AYour answer is partially correct. Try again..docx
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the follo.docx
Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the following information to answer the questions below: note: all sales are credit salesIncome Stmt info:20142015Sales $ 1,000,000$ 1,050,000less Cost of Goods Sold:400,000424,000Gross Profit600,000626,000Operating Expenses350,000365,750Earnings before Interest & Taxes250,000260,250Interest exp25,00025,500earnings before Taxes225,000234,750Taxes90,00093,900Net Income$ 135,000$ 140,850Balance Sheet info:12/31/1412/31/15Cash25,000$ 30,000Accounts Receivable50,000$ 51,000Inventory125,000$ 137,500Total Current Assets$ 200,000$ 218,500Fixed Assets (Net)$ 300,000$ 315,000Total Assets$ 500,000$ 533,500Current Liabilities$ 110,000$ 117,700Long Term Liabilities$ 180,000$ 183,000Total Liabilities$ 290,000$ 300,700Stockholder's Equity$ 210,000$ 232,800Total Liab & Equity:$ 500,000$ 533,500Compute each of the following ratios for 2014 and 2015 and indicate whether each ratio was getting "better" or "worse" from 2014 to 2015 and was "good" or "bad" compared to the Industry Avg in 2015 (round all numbers to 2 digits past the decimal place)20142015Getting Better or Getting Worse?2015 Industry Avg "Good" or "Bad" compared to Industry AvgProfit Margin0.11Current Ratio1.90Quick Ratio0.66Return on Assets.28Debt to Assets.50Receivables turnover18.00Avg. collection period*21.20Inventory Turnover**8.25Return on Equity0.55Times Interest Earned11.15*Assume a 360 day year**Inventory Turnover can be computed 2 different ways. Use the formula listed in the text (the one the text indicates many credit reporting agencies generally use)
Sheet2
Sheet3
BUSI 320 Comprehensive Problem 1
Use the following information to answer the questions below:
note: all sales are credit sales
Income Stmt info:
2013
2014
Sales
$ 1,050,000
$ 1,128,750
less Cost of Goods Sold:
325,000
346,125
Gross Profit
725,000
782,625
Operating Expenses
575,000
609,500
Earnings before Interest & Taxes
150,000
173,125
Interest exp
25,000
29,000
earnings before Taxes
125,000
144,125
Taxes
50,000
57,650
Net Income
$ 75,000
$ 86,475
Balance Sheet info:
12/31/2013
12/31/2014
Cash
60,000
$ 66,000
Accounts Receivable
80,000
$ 83,200
Inventory
110,000
$ 119,900
Total Current Assets
$ 250,000
$ 269,100
Fixed Assets (Net)
$ 300,000
$ 318,000
Total Assets
$ 550,000
$ 587,100
Current Liabilities
$ 130,000
$ 136,500
Long Term Liabilities
$ 150,000
$ 170,000
Total.
Recommended
Managerial Finance Please submit a Word document including
Managerial Finance:
Please submit a Word document including your answers to the 4 questions at the end of the instructions.
Johnson Company
The Johnson company and wants to increase its sales and would like to seek additional borrowing. The company’s management and investors are concerned about the firm’s survival and its expansion plans. The President wants to improve the financial condition of the company and wants to make sure that the company can survive in the short term. The company’s 2015 actual balance sheet is given and its projected 2016 projected balance sheet is based on getting additional financing.
You are a newly hired Berkeley graduate and the president of the company wants you to conduct an analysis of the company’s financial position and recommend what steps or actions Johnson must take to improve its financial health.
Balance Sheet
Projected 2016
2015
Cash $ 85,632 $ 7,282
Accounts receivable 878,000 632,160
Inventories
1,716,480
1,287,360
Total current assets
$ 2,680,112 $ 1,926,802
Gross fixed ssets
1,197,160 1,202,950
Less accumulated depreciation
380,120
263,160
Net fixed assets
$ 817,040
$ 939,790
Total assets
$ 3,497,152
$ 2,866,592
Liabilities and Equity
Accounts payable $ 436,800 $ 524,160
Notes payable 300,000 636,808
Accruals
408,000
489,600
Total current liabilities
$ 1,144,800 $ 1,650,568
Long-term debt 400,000 723,432
Common stock 1,721,176 460,000
Retained earnings
231,176
32,592
Total equity
$ 1,952,352
$ 492,592
Total liabilities and equity
$ 3,497,152
$ 2,866,592
Income Statement
2015
Sales $ 7,035,600
Cost of goods sold ...
Problem 12-9AYour answer is partially correct. Try again..docx
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the follo.docx
Sheet1BUSI 320 Comprehensive Problem 1 2016 Spring BUse the following information to answer the questions below: note: all sales are credit salesIncome Stmt info:20142015Sales $ 1,000,000$ 1,050,000less Cost of Goods Sold:400,000424,000Gross Profit600,000626,000Operating Expenses350,000365,750Earnings before Interest & Taxes250,000260,250Interest exp25,00025,500earnings before Taxes225,000234,750Taxes90,00093,900Net Income$ 135,000$ 140,850Balance Sheet info:12/31/1412/31/15Cash25,000$ 30,000Accounts Receivable50,000$ 51,000Inventory125,000$ 137,500Total Current Assets$ 200,000$ 218,500Fixed Assets (Net)$ 300,000$ 315,000Total Assets$ 500,000$ 533,500Current Liabilities$ 110,000$ 117,700Long Term Liabilities$ 180,000$ 183,000Total Liabilities$ 290,000$ 300,700Stockholder's Equity$ 210,000$ 232,800Total Liab & Equity:$ 500,000$ 533,500Compute each of the following ratios for 2014 and 2015 and indicate whether each ratio was getting "better" or "worse" from 2014 to 2015 and was "good" or "bad" compared to the Industry Avg in 2015 (round all numbers to 2 digits past the decimal place)20142015Getting Better or Getting Worse?2015 Industry Avg "Good" or "Bad" compared to Industry AvgProfit Margin0.11Current Ratio1.90Quick Ratio0.66Return on Assets.28Debt to Assets.50Receivables turnover18.00Avg. collection period*21.20Inventory Turnover**8.25Return on Equity0.55Times Interest Earned11.15*Assume a 360 day year**Inventory Turnover can be computed 2 different ways. Use the formula listed in the text (the one the text indicates many credit reporting agencies generally use)
Sheet2
Sheet3
BUSI 320 Comprehensive Problem 1
Use the following information to answer the questions below:
note: all sales are credit sales
Income Stmt info:
2013
2014
Sales
$ 1,050,000
$ 1,128,750
less Cost of Goods Sold:
325,000
346,125
Gross Profit
725,000
782,625
Operating Expenses
575,000
609,500
Earnings before Interest & Taxes
150,000
173,125
Interest exp
25,000
29,000
earnings before Taxes
125,000
144,125
Taxes
50,000
57,650
Net Income
$ 75,000
$ 86,475
Balance Sheet info:
12/31/2013
12/31/2014
Cash
60,000
$ 66,000
Accounts Receivable
80,000
$ 83,200
Inventory
110,000
$ 119,900
Total Current Assets
$ 250,000
$ 269,100
Fixed Assets (Net)
$ 300,000
$ 318,000
Total Assets
$ 550,000
$ 587,100
Current Liabilities
$ 130,000
$ 136,500
Long Term Liabilities
$ 150,000
$ 170,000
Total.
Project I The trial balance of the Elker Fashions Inc.docx
Project I
The trial balance of the Elker Fashions Incorporated contained the following accounts at
December 31, 2008 the end of the company’s calendar year.
Elker Fashions Incorporated
Trial Balance
December 31, 2008
Debit Credit
Cash $ 26,500
Accounts Receivable 42,200
Merchandise Inventory (Beginning) 52,500
Land 94,000
Buildings 183,000
Accumulated Depreciation-Buildings $ 56,400
Equipment 84,500
Accumulated Depreciation-Equipment 42,400
Notes Payable 40,000
Accounts Payable 37,500
Common Stock 205,500
Retained Earnings 67,800
Dividends 11,000
Sales 865,800
Sales Discounts 6,100
Purchases 720,000
Purchase Discounts 16,400
Freight-in 12,900
Salaries Expense 70,700
Utilities Expense 11,400
Repair Expense 5,900
Gas and Oil Expense 7,600
Insurance Expense 3,500
$ 1,331,800 $ 1,331,800
Adjustment data:
1. Depreciation is $12,000 on buildings and $10,000 on equipment. (Both are administrative
expenses.)
2. Interest of $9,000 is unpaid on notes payable at December 31.
Other data:
1. The beginning balance of accounts receivable is $26,750.
2. The amount of total assets at the beginning of the year is $378,231.
3. Merchandise inventory on hand at December 31, 2008 is $80,000.
4. Salaries are 70% selling and 30% administrative.
5. $12,000 of the notes payable are payable next year.
6. Gas and oil expense is a selling expense.
7. Utilities expense, repair expense, and insurance expense are 100% administrative.
Instructions
1) Journalize the adjusting entries.
2) Prepare a multiple-step income statement and a retained earnings statement for the year
and a classified balance sheet as of December 31, 2008.
3) Journalize the closing entries.
4) Prepare a post-closing trial balance.
5) Prepare the following ratios and show all support for your computations:
(No partial credit given without work/computations)
a) Current Ratio
b) Quick Ratio
c) Working Capital
d) Accounts Receivable Turnover
e) Average Collection Period
f) Inventory Turnover
g) Days in Inventory
h) Debt to Total Assets Ratio
i) Gross Profit Ratio
j) Profit Margin Ratio
k) Return on Assets Ratio
l) Asset Turnover Ratio
6) Based on the ratios computed in 5) above, answer the following questions and use the
financial statement ratios to support your answers where appropriate:
Do you feel that the company is able to meet its current and long term obligations as they
become due?
Comment on the profitability of the company with respect to the various profitability ratios
that you computed.
Would you lend money to this company for the long term?
Comment on the ability.
Problems Problem 14-4AFinancial information for Ernie Bisho.docx
Problems:
Problem 14-4A
Financial information for Ernie Bishop Company is presented below.
ERNIE BISHOP COMPANY
Balance Sheets
December 31
Assets
2013
2012
Cash
$ 137,900
$ 128,050
Short-term investments
102,440
78,800
Receivables (net)
193,060
157,600
Inventory
246,250
265,950
Prepaid expenses
57,130
45,310
Land
256,100
256,100
Building and equipment (net)
330,960
344,750
$1,323,840
$1,276,560
Liabilities and Stockholders’ Equity
Notes payable
$197,000
197,000
Accounts payable
94,560
82,740
Accrued liabilities
86,680
78,800
Bonds payable, due 2016
295,500
295,500
Common stock, $10 par
394,000
394,000
Retained earnings
256,100
228,520
$1,323,840
$1,276,560
ERNIE BISHOP COMPANY
Income Statement
For the Years Ended December 31
2013
2012
Net sales
$1,690,260
$1,572,060
Cost of goods sold
1,203,670
1,132,750
Gross profit
486,590
439,310
Operating expenses
402,865
356,570
Net income
$ 83,725
$ 82,740
Additional information:
1.
Inventory at the beginning of 2012 was $232,460.
2.
Total assets at the beginning of 2012 were $1,245,040.
3.
No common stock transactions occurred during 2012 or 2013.
4.
All sales were on account.
5.
Receivables (net) at the beginning of 2012 were $173,360.
(a) Indicate, by using ratios, the change in liquidity and profitability of Ernie Bishop Company from 2012 to 2013. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .)
2012
2013
Change
LIQUIDITY
Current
:1
:1
Acid-test
:1
:1
Receivables turnover
times
times
Inventory turnover
times
times
PROFITABILITY
Profit margin
%
%
Asset turnover
times
times
Return on assets
%
%
Earnings per share
$
$
(b) Given below are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2013, and (2) as of December 31, 2014, after giving effect to the situation. Net income for 2014 was $98,500. Total assets on December 31, 2014, were $1,379,000.
Situation
Ratio
(1)
35,460 shares of common stock were sold at par on July 1, 2014.
Return on common stockholders’ equity
(2)
All of the notes payable were paid in 2014. The only change in liabilities was that the notes payable were paid.
Debt to total assets
(3)
Market price of common stock was $18 on December 31, 2013, and $24.63 on December 31, 2014.
Price-earnings ratio
2013
2014
Change
Return on common stockholders’ equity
%
%
Debt to total assets
%
%
Price-earnings ratio
times
times
Warning
Don't show me this message again for the assignment
Ok
Cancel
Click if you would like to Show Work for this question:
Open Show Work
Modify Show Work
Problem 14-6A
The comparative statements of Beulah Company are presented below.
BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014
2013
Net sales (all on account)
$501,000
...
BUSI 320 Comprehensive Problem 1 Version FALL BUse the followin.docx
BUSI 320 Comprehensive Problem 1 Version FALL B
Use the following information to answer the questions below:
note: all sales are credit sales
Income Stmt info:
2014
2015
Sales
$ 1,050,000
$ 1,128,750
less Cost of Goods Sold:
325,000
346,125
Gross Profit
725,000
782,625
Operating Expenses
575,000
609,500
Earnings before Interest & Taxes
150,000
173,125
Interest exp
25,000
29,000
earnings before Taxes
125,000
144,125
Taxes
50,000
57,650
Net Income
$ 75,000
$ 86,475
Balance Sheet info:
12/31/2014
12/31/2015
Cash
60,000
$ 66,000
Accounts Receivable
80,000
$ 83,200
Inventory
110,000
$ 119,900
Total Current Assets
$ 250,000
$ 269,100
Fixed Assets (Net)
$ 300,000
$ 318,000
Total Assets
$ 550,000
$ 587,100
Current Liabilities
$ 130,000
$ 136,500
Long Term Liabilities
$ 150,000
$ 170,000
Total Liabilities
$ 280,000
$ 306,500
Stockholder's Equity
$ 270,000
$ 280,600
Total Liab & Equity:
$ 550,000
$ 587,100
Compute each of the following ratios for 2014 and 2015 and
indicate whether each ratio was getting "better" or "worse" from 2014 to 2015
and whether the 2015 ratio was "good" or "bad" compared to the Industry Avg.
(round all numbers to 2 digits past the decimal place)
2014
2015
Getting Better or Getting Worse?
2015 Industry Avg
"Good" or "Bad" compared to Industry Avg
Profit Margin
0.11
Current Ratio
1.90
Quick Ratio
1.12
Return on Assets
.26
Debt to Assets
.55
Receivables turnover
18.00
Avg. collection period*
21.20
Inventory Turnover**
8.25
Return on Equity
0.25
Times Interest Earned
8.15
*Assume a 360 day year
**Inventory Turnover can be computed 2 different ways. Use the formula listed in the text
(the one the text indicates many credit reporting agencies generally use)
...
Once each year, a corporation communicates to its stockholders.docx
Once each year, a corporation communicates to its stockholders and other inter-
ested parties by issuing a complete set of audited ! nancial statements. The
annual report , as this communication is called, summarizes the ! nancial results
of the company’s operations for the year and its plans for the future. Many annual
reports are attractive, multicolored, glossy public relations pieces, containing
pictures of corporate of! cers and directors as well as photos and descriptions of
new products and new buildings. Yet the basic function of every annual report is
to report ! nancial information, almost all of which is a product of the corpora-
tion’s accounting system.
The content and organization of corporate annual reports have become fairly
standardized. Excluding the public relations part of the report (pictures, prod-
ucts, etc.), the following are the traditional ! nancial portions of the annual report:
• Financial Highlights
• Letter to the Stockholders
• Management’s Discussion and
Analysis
• Financial Statements
• Notes to the Financial
Statements
• Management’s Responsibility
for Financial Reporting
• Management’s Report on Internal
Control over Financial Reporting
• Report of Independent Registered
Public Accounting Firm
• Selected Financial Data
The of! cial SEC ! ling of the annual report is called a Form 10-K, which
often omits the public relations pieces found in most standard annual reports. On
the following pages, we present Apple Inc.’s ! nancial statements taken from the
company’s 2013 Form 10-K. To access Apple’s Form 10-K, including notes to the
! nancial statements, follow these steps:
1. Go to http://investor.apple.com.
2. Select the Financial Information tab.
3. Select the 10-K annual report dated September 28, 2013.
4. The Notes to Consolidated Financial Statements begin on page 50.
Specimen Financial
Statements: Apple Inc.
Appendix A
A-1
A-2 Appendix A Specimen Financial Statements: Apple Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(In millions, except number of shares which are reflected in thousands and per share amounts)
See accompanying Notes to Consolidated Financial Statements.
Years ended
September 28, 2013 September 29, 2012 September 24, 2011
Net sales $ 170,910 $ 156,508 $ 108,249
Cost of sales 106,606 87,846 64,431
Gross margin 64,304 68,662 43,818
Operating expenses:
Research and development 4,475 3,381 2,429
Selling, general and administrative 10,830 10,040 7,599
Total operating expenses 15,305 13,421 10,028
Operating income 48,999 55,241 33,790
Other income/(expense), net 1,156 522 415
Income before provision for income taxes 50,155 55,763 34,205
Provision for income taxes 13,118 ...
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docx
Ch02 P14 Build a Model Spring 1, 20137/22/12Chapter 2. Ch 02 P14 Build a ModelExcept for charts and answers that must be written, only Excel formulas that use cell references or functions will be accepted for credit. Numeric answers in cells will not be accepted.a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; interest expenses were $8,550,000; the state-plus-federal corporate tax rate was 40% and Cumberland paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also calculate total dividends and the addition to retained earnings.The input information required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shown below.Key Input Data for Cumberland Industries2010 (Thousands of dollars)Sales Revenue$455,000Expenses (excluding depreciation) as a percent of sales85.0%Net fixed assest$67,000Depr. as a % of net fixed assets10.0%Tax rate40.0%Interest expense$8,550Dividend Payout Ratio25%Cumberland Industries: Income Statement (Thousands of dollars)2010SalesOperating costs excluding depreciation EBITDADepreciation (Cumberland has no amortization charges) EBITInterest expense EBTTaxes (40%) Net incomeCommon dividendsAddition to retained earningsb. Cumberland Industries' partial balance sheets are shown below. Cumberland issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values for common stock, retained earnings, total common equity, and total liabilities and equity. Dollar value of common stock issued (in thousands of dollars)$10,000Cumberland Industries December 31 Balance Sheets(in thousands of dollars)20102009AssetsCash and cash equivalents$91,450$74,625Short-term investments11,40015,100Accounts Receivable108,47085,527Inventories38,45034,982 Total current assets$249,770$210,234 Net fixed assets67,00042,436Total assets$316,770$252,670Liabilities and equityAccounts payable$30,761$23,109Accruals30,40522,656Notes payable12,71714,217 Total current liabilities$73,883$59,982Long-term debt80,26363,914 Total liabilities$154,146$123,896Common stock$90,000Retained earnings38,774 Total common equity$128,774Total liabilities and equity$252,670Check for balancing (this should be zero):c. Construct the statement of cash flows for the most recent year. Statement of Cash Flows(in thousands of dollars)Operating ActivitiesNet IncomeAdjustments: Noncash adjustment: Depreciation Due to changes in working capital: Due to change in accounts receivable
Kenneth D. Jackson: An increase in accounts receivable from the pevious year to the current year reduces the net cash provided by operating activities
Due to change in inventories
Kenneth D. ...
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 147,864
$ 88,572
Accounts receivable
160,674
69,540
Inventory
205,875
188,216
Prepaid expenses
51,972
47,580
Long-term investments
252,540
199,470
Plant assets
521,550
443,775
Accumulated depreciation
(91,500
)
(95,160
)
Total
$1,248,975
$941,993
Liabilities and Stockholders’ Equity
Accounts payable
$ 186,660
$ 123,159
Accrued expenses payable
30,195
38,430
Bonds payable
201,300
267,180
Common stock
402,600
320,250
Retained earnings
428,220
192,974
Total
$1,248,975
$941,993
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$710,882
Less:
Cost of goods sold
$247,892
Operating expenses, excluding depreciation
22,710
Depreciation expense
85,095
Income tax expense
49,922
Interest expense
8,656
Loss on disposal of plant assets
13,725
428,000
Net income
$ 282,882
Additional information:
1.
New plant assets costing $183,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $47,636 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
$
$
$
[removed]
.
Exercise 1 Identify each of the following as (a) an underl.docx
Exercise 1
Identify each of the following as (a) an underlying concept, (b) an objective of financial statement analysis, (c) a standard for financial statement analysis, (d) a source of information for financial statement analysis, or an executive compensation issue:
Past Ratios of the company
Linking performance to shareholder value
Average ratios of other companies in the same industry
Assessment of the future potential of an investment
Timeliness
Interim financial statements
SEC Form 10-K
Assessment of rick
Comparability
A company’s annual report
Exercise 7
Elm Company had total assets of $640,000 in 2012. $680,000 in 2013, and $760.000 in 2014.
In 2013, Elm had net income of $77,112 on revenues of $1,224,000.
In 2014, it had net income of $98,952 on revenues of $1,596,000.
Compute the profit margin, asset turnover, and return on assets for 2013 and 2014.
Comment on the apparent cause of the increase or decrease in profitability.
(Round to one decimal place).
Exercise 12
Components of Van Corporation’s income statement for the year ended December 31, 2014 follow.
Recast the income statement in multiple step form, including allocating income taxes to appropriate items (assume a 30 percent income tax rate) and showing earnings per share figures (200,000 shares outstanding).
(Round earnings per share figures to the nearest cent.)
Sales
$1,110,000
Cost of goods sold
(550,000)
Operating expenses
(225,000)
Restructuring
(110,000)
Total income taxes expense for period
(179,000)
Income from discontinued operations
160,000
Gain on disposal of discontinued operations
140,000
Extraordinary gain
72,000
Net income
$417,900
Earnings per share
$
2.09
Problem 1
Obras Corporation’s condensed comparative income statements and comparative balance sheets for 2014 and 2013 follow.
Obras Corporation
Comparative Income Statements
For the Years Ended December 31, 2014 and 2013
2014
2013
Net sales
$3,276,800
$3,146,400
Cost of goods sold
2,088,800
2,008,400
Gross margin
$1,188,000
$1,138,000
Operating expenses:
Selling expenses
$476,800
$518,000
Administrative expenses
447,200
423,200
Total operating expenses
$924,000
$941,200
Income from operations
$264,000
$196,800
Interest expense
65,600
39,200
Interest before income taxes
$198,400
$157,600
Income taxes expense
62,400
56,800
Net income
$136,000
$100,800
Earnings per share
$
3.40
$
2.52
Obras Corporation
Comparative Balance Sheets
December 31, 2014 and 2013
2014
2013
Assets
Cash
$81,200
$40,800
Accounts receivable (net)
235,600
229,200
Inventory
574,800
594,800
Property, plants and equipment (net)
750,000
720,000
Total assets
$1,641,600
$1,584,800
Liabilities and Stockholders’ Equity
Accounts payable
$267,000
$477,200
Notes payable (short-term)
200,000
400,000
Bonds payable
400,000
---
Common stock, $10 par value
400,000
400,000
Retained earnings
374,000
307,600
Total liabilities and st.
Cyber War versus Cyber Realities Cyber War v.docx
Cyber War versus Cyber Realities
Cyber War versus
Cyber Realities
Cyber Conflict in the International System
Brandon Valeriano
and
Ryan C. Maness
Oxford University Press is a department of the University of
Oxford. It furthers the University’s objective of excellence in research,
scholarship, and education by publishing worldwide.
Oxford New York
Auck land Cape Town Dar es Salaam Hong Kong Karachi
Kuala Lumpur Madrid Melbourne Mexico City Nairobi
New Delhi Shanghai Taipei Toronto
With offices in
A rgentina Austria Brazil Chile Czech Republic France Greece
Guatemala Hungar y Italy Japan Poland Portugal Singapore
South Korea Switzerland Thailand Turkey Ukraine Vietnam
Oxford is a registered trademark of Oxford University Press
in the UK and certain other countries.
Published in the United States of A merica by
Oxford University Press
198 Madison Avenue, New York, N Y 10016
© Oxford University Press 2015
A ll rights reser ved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the prior
permission in writing of Oxford University Press, or as expressly permitted by law,
by license, or under terms agreed with the appropriate reproduction rights organization.
Inquiries concerning reproduction outside the scope of the above should be sent to the
R ights Department, Oxford University Press, at the address above.
You must not circulate this work in any other form
and you must impose this same condition on any acquirer.
Librar y of Congress Cataloging-in-Publication Data
Valeriano, Brandon.
Cyber war versus cyber realities : cyber conflict in the international system /
Brandon Valeriano, Ryan C. Maness.
pages cm
ISBN 978–0–19–020479–2 (hardback)
1. Cyberspace operations (Militar y science) 2. Cyberterrorism.
3. Technolog y and international relations. 4. Internet and international
relatins. I. Maness, Ryan C. II. Title.
U163.V36 2015
355.4—dc23
2014039240
9 8 7 6 5 4 3 2 1
Printed in the United States of A merica
on acid-free paper
Dedicated to John Vasquez and J. David Singer
CO N T E N T S
Preface ix
Acknowledgments xiii
1. The Contours of the Cyber Conflict World 1
2. Cyber Power, Cyber Weapons, and Cyber Operations 20
3. Theories of Cyber Conflict: Restraint, Regionalism, Espionage, and Cyber
Terrorism in the Digital Era 45
4. The Dynamics of Cyber Conflict Between R ival Antagonists 78
5. The Impact of Cyber Actions: Cyber Events and the Conflict-Cooperation
Nexus 109
6. Stuxnet, Shamoon, and Bronze Soldier: The Impact and Responses to Cyber
Operations 137
7. Cyber Conflict and Non-State Actors: Weapons of Fear 164
8. Cyber Rules: Encouraging a System of Justice and Proportionality in Cyber
Operations 188
9. Conclusion 209
Appendix: Research Methods 229
Notes 233
References 249
Index 259
P R E FA C E
PROJEC T B EGINNINGS
We started working in the cyber security field in 2010 w.
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber terrorism, by definition, is the politically motivated use of computers and information technology to cause severe disruption or widespread fear in society. The Center for Strategic and International Studies reported in March 2019 that Chinese Hackers targeted at least 27 Universities to steal Naval Technologies research, being one of many cyber-terrorist attacks. Besides these attacks, Hacktivism is a cyber-attack either by legal or illegal digital means in the pursuit of political ends, free speech, and the right of free speech. A most notable example would be the group Anonymous conducting numerous hacks from 2008 to 2012 against companies, organizations, and even governments that go against their moral codes. Behind the Tunisia Operation in 2010, Anonymous took down eight government websites with DDOS (Distributed Denial of Service) attacks in support of Arab Spring movements. Between the two Cyberterrorism is meant to instill fear and panic in society. At the same time, Hacktivism brings about a voice or an opposition to the government and other organizations to support a cause against them. Hacktivism is more politically based, pointing out flaws in the system raising awareness on our rights as human beings. Advances in technology lead to newer and different types of attacks either group can conduct. From viruses waiting for you to log into your bank account to massive-scale attacks against the banks' systems themselves, terrorists, or hacktivists, have infinite ways to infiltrate and attack for their cause. Many laws have been put in place to combat these groups, acts put in place such as Cybersecurity Information Sharing Act (CISA) or Cybersecurity Enhancement Act of 2014 helping share information and build research and development to fight against cyber-attacks. Given the push against both groups by our government, I can't help but feel concern for our rights and freedoms that may be infringed upon that our government or some corporation is doing while combating the whistleblower with Hacktivist tactics. It only keeps me and others mindful while fighting against cyberattacks that may be classified as cyberterrorism. There is a fine line on what would be a genuine noble act of hacking or something labeled as cyberterrorism placing information and lives at risk, its not so black and white as some areas can be considered grey. Thankfully some events in history, thanks to Hacktivism has brought good results that benefit society, such as Operation "Nice" which organized to hunt down the terrorist responsible for attacks in the French city, killing nearly a hundred people. Also, Operation Darknet which infiltrated 40 child pornography websites publishing 1500 plus names of frequent visitors to the sites stopping such activity. In these instances, I am for hacktivism and specific groups that act for the benefit of society and our rights as humans.
Cyberterrorism. (n.d.). Retrieved from
https://www.dictionary.com/browse/cyberterroris.
Cyber Security ThreatsYassir NourDr. Fonda IngramETCS-690 .docx
Cyber Security Threats
Yassir Nour
Dr. Fonda Ingram
ETCS-690
Cybersecurity Research Seminar
Date: 02/08/2019
1. Denial-of-Service (DoS) Attacks
A denial-of-service (DoS) is any kind of assault where the assailants (programmers) endeavor to keep real clients from getting to the service.
Programmer sends undesirable high volumes of traffic through the system until it ends up stacked and can never again work.
https://www.incapsula.com/ddos/ddos-attacks/denial-of-service.html
2
Company and summary of how the threat affected the firm
Deezer, an online music streaming service, says it was affected by a vast scale DDoS assault on June 7 through a botnet, which brought about the organization's site being down for a few hours.
https://www.theguardian.com/technology/2014/jun/10/deezer-user-data-hack-attack-ddos
3
Possible
Solution
s
These threats could been avoided by:
Reinforcing the security frameworks and servers
WAFs (Web Application Firewalls) are an incredible instrument to use against these assaults as they give you more command over your web traffic while perceiving malicious web misuses.
2. Malware
A malware assault is a sort of cyber-attack in which malware or malicious programming performs exercises on the unfortunate casualty's PC system, more often than not without his/her insight.
In straightforward words, it is a code with the expectation to takes information or obliterates something on the PC.
https://us.norton.com/internetsecurity-malware.html
5
Company and summary of how the threat affected the firm
Onslow Water and Sewer Authority (OWASA) on October 15, 2018, was assaulted by Ryuk ransomware making huge harm to the association's system and brought about various databases and systems being modified starting from the group up.
The ransomware corrupted vast quantities of endpoints and requested higher payments than what we ordinarily observe (15 to 50 Bitcoins).
https://blog.malwarebytes.com/cybercrime/malware/2019/01/ryuk-ransomware-attacks-businesses-over-the-holidays/
6
Possible
.
Cyber Security in Industry 4.0Cyber Security in Industry 4.0 (.docx
Cyber Security in Industry 4.0
Cyber Security in Industry 4.0 (IEEE) Using Emerging Technology to Improve Compliance As cyber threats, malicious software, and cyber-attacks continue to escalate in sophistication, and no industry can remain immune to these threats. The IEEE has used industry-inspired advances in innovation and implementation to promote the highest level of cybersecurity standards for the most robustly protected information and communication technology infrastructure, from networks and telecommunication systems through websites, digital certificates, and passwords, and other software-based systems (Ardito et al., 2019). This Enhanced Canada Cybersecurity Standards and Certificates (ECCS&C) project strives to provide a common framework for enhanced cybersecurity across all sectors. The fourth industrial revolution is referred to as cybersecurity in Industry 4.0 and is encompassing three discrete components: machine learning, artificial intelligence, and automation.The effects of these four technologies will most certainly impact the processes and processes aspects of technology adoption. Over the next decade, we will most certainly see further and the further rise of robotics (Ardito et al., 2019).
The industrial revolution will begin with smart factory security systems. For now, those systems are secure, but many manufacturers will soon provide safeguards against attack and malware threats to help prevent malware attacks and lawsuits. The processes can look simple like a boiler next to a giant hexagon. For example, all these processes would trigger heating or cooling at some point, and the heating or cooling can be controlled by digital control boxes connected to a smart grid (Shi et al., 2019).
The industrial network will soon have more people connected in more complex networks, such as industrial warehouses. All of these buildings can communicate with each other and can remotely activate or deactivate automation systems to reduce manufacturing costs. The need for the defense, control, and monitoring of systems and networks. The blockchain is the most viable platform for these purposes (Shi et al., 2019). Decentralization is gaining respect and confidence on a global scale, and so there is a renewed emphasis on the blockchain in the industry. There is an abundance of articles on the blockchain's potential and benefits for companies. For example, more than fifty articles are covering the blockchain's potential for authentication, threat modeling, and development of social payment interfaces. Companies are beginning to explore smart contracts and smart systems for security, reputation, and data. All in all, it seems that all the evidence points to blockchain technology as the future of the financial industry (Shi et al., 2019).
References
Ardito, L., Petruzzelli, A. M., Panniello, U., & Garavelli, A. C. (2019). Towards Industry 4.0. Business Process Management Journal.
Shi, L., Chen, X., Wen, S., & Xiang, Y. (2019, December)..
More Related Content
Similar to 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio.docx
Project I The trial balance of the Elker Fashions Inc.docx
Project I
The trial balance of the Elker Fashions Incorporated contained the following accounts at
December 31, 2008 the end of the company’s calendar year.
Elker Fashions Incorporated
Trial Balance
December 31, 2008
Debit Credit
Cash $ 26,500
Accounts Receivable 42,200
Merchandise Inventory (Beginning) 52,500
Land 94,000
Buildings 183,000
Accumulated Depreciation-Buildings $ 56,400
Equipment 84,500
Accumulated Depreciation-Equipment 42,400
Notes Payable 40,000
Accounts Payable 37,500
Common Stock 205,500
Retained Earnings 67,800
Dividends 11,000
Sales 865,800
Sales Discounts 6,100
Purchases 720,000
Purchase Discounts 16,400
Freight-in 12,900
Salaries Expense 70,700
Utilities Expense 11,400
Repair Expense 5,900
Gas and Oil Expense 7,600
Insurance Expense 3,500
$ 1,331,800 $ 1,331,800
Adjustment data:
1. Depreciation is $12,000 on buildings and $10,000 on equipment. (Both are administrative
expenses.)
2. Interest of $9,000 is unpaid on notes payable at December 31.
Other data:
1. The beginning balance of accounts receivable is $26,750.
2. The amount of total assets at the beginning of the year is $378,231.
3. Merchandise inventory on hand at December 31, 2008 is $80,000.
4. Salaries are 70% selling and 30% administrative.
5. $12,000 of the notes payable are payable next year.
6. Gas and oil expense is a selling expense.
7. Utilities expense, repair expense, and insurance expense are 100% administrative.
Instructions
1) Journalize the adjusting entries.
2) Prepare a multiple-step income statement and a retained earnings statement for the year
and a classified balance sheet as of December 31, 2008.
3) Journalize the closing entries.
4) Prepare a post-closing trial balance.
5) Prepare the following ratios and show all support for your computations:
(No partial credit given without work/computations)
a) Current Ratio
b) Quick Ratio
c) Working Capital
d) Accounts Receivable Turnover
e) Average Collection Period
f) Inventory Turnover
g) Days in Inventory
h) Debt to Total Assets Ratio
i) Gross Profit Ratio
j) Profit Margin Ratio
k) Return on Assets Ratio
l) Asset Turnover Ratio
6) Based on the ratios computed in 5) above, answer the following questions and use the
financial statement ratios to support your answers where appropriate:
Do you feel that the company is able to meet its current and long term obligations as they
become due?
Comment on the profitability of the company with respect to the various profitability ratios
that you computed.
Would you lend money to this company for the long term?
Comment on the ability.
Problems Problem 14-4AFinancial information for Ernie Bisho.docx
Problems:
Problem 14-4A
Financial information for Ernie Bishop Company is presented below.
ERNIE BISHOP COMPANY
Balance Sheets
December 31
Assets
2013
2012
Cash
$ 137,900
$ 128,050
Short-term investments
102,440
78,800
Receivables (net)
193,060
157,600
Inventory
246,250
265,950
Prepaid expenses
57,130
45,310
Land
256,100
256,100
Building and equipment (net)
330,960
344,750
$1,323,840
$1,276,560
Liabilities and Stockholders’ Equity
Notes payable
$197,000
197,000
Accounts payable
94,560
82,740
Accrued liabilities
86,680
78,800
Bonds payable, due 2016
295,500
295,500
Common stock, $10 par
394,000
394,000
Retained earnings
256,100
228,520
$1,323,840
$1,276,560
ERNIE BISHOP COMPANY
Income Statement
For the Years Ended December 31
2013
2012
Net sales
$1,690,260
$1,572,060
Cost of goods sold
1,203,670
1,132,750
Gross profit
486,590
439,310
Operating expenses
402,865
356,570
Net income
$ 83,725
$ 82,740
Additional information:
1.
Inventory at the beginning of 2012 was $232,460.
2.
Total assets at the beginning of 2012 were $1,245,040.
3.
No common stock transactions occurred during 2012 or 2013.
4.
All sales were on account.
5.
Receivables (net) at the beginning of 2012 were $173,360.
(a) Indicate, by using ratios, the change in liquidity and profitability of Ernie Bishop Company from 2012 to 2013. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .)
2012
2013
Change
LIQUIDITY
Current
:1
:1
Acid-test
:1
:1
Receivables turnover
times
times
Inventory turnover
times
times
PROFITABILITY
Profit margin
%
%
Asset turnover
times
times
Return on assets
%
%
Earnings per share
$
$
(b) Given below are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2013, and (2) as of December 31, 2014, after giving effect to the situation. Net income for 2014 was $98,500. Total assets on December 31, 2014, were $1,379,000.
Situation
Ratio
(1)
35,460 shares of common stock were sold at par on July 1, 2014.
Return on common stockholders’ equity
(2)
All of the notes payable were paid in 2014. The only change in liabilities was that the notes payable were paid.
Debt to total assets
(3)
Market price of common stock was $18 on December 31, 2013, and $24.63 on December 31, 2014.
Price-earnings ratio
2013
2014
Change
Return on common stockholders’ equity
%
%
Debt to total assets
%
%
Price-earnings ratio
times
times
Warning
Don't show me this message again for the assignment
Ok
Cancel
Click if you would like to Show Work for this question:
Open Show Work
Modify Show Work
Problem 14-6A
The comparative statements of Beulah Company are presented below.
BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014
2013
Net sales (all on account)
$501,000
...
BUSI 320 Comprehensive Problem 1 Version FALL BUse the followin.docx
BUSI 320 Comprehensive Problem 1 Version FALL B
Use the following information to answer the questions below:
note: all sales are credit sales
Income Stmt info:
2014
2015
Sales
$ 1,050,000
$ 1,128,750
less Cost of Goods Sold:
325,000
346,125
Gross Profit
725,000
782,625
Operating Expenses
575,000
609,500
Earnings before Interest & Taxes
150,000
173,125
Interest exp
25,000
29,000
earnings before Taxes
125,000
144,125
Taxes
50,000
57,650
Net Income
$ 75,000
$ 86,475
Balance Sheet info:
12/31/2014
12/31/2015
Cash
60,000
$ 66,000
Accounts Receivable
80,000
$ 83,200
Inventory
110,000
$ 119,900
Total Current Assets
$ 250,000
$ 269,100
Fixed Assets (Net)
$ 300,000
$ 318,000
Total Assets
$ 550,000
$ 587,100
Current Liabilities
$ 130,000
$ 136,500
Long Term Liabilities
$ 150,000
$ 170,000
Total Liabilities
$ 280,000
$ 306,500
Stockholder's Equity
$ 270,000
$ 280,600
Total Liab & Equity:
$ 550,000
$ 587,100
Compute each of the following ratios for 2014 and 2015 and
indicate whether each ratio was getting "better" or "worse" from 2014 to 2015
and whether the 2015 ratio was "good" or "bad" compared to the Industry Avg.
(round all numbers to 2 digits past the decimal place)
2014
2015
Getting Better or Getting Worse?
2015 Industry Avg
"Good" or "Bad" compared to Industry Avg
Profit Margin
0.11
Current Ratio
1.90
Quick Ratio
1.12
Return on Assets
.26
Debt to Assets
.55
Receivables turnover
18.00
Avg. collection period*
21.20
Inventory Turnover**
8.25
Return on Equity
0.25
Times Interest Earned
8.15
*Assume a 360 day year
**Inventory Turnover can be computed 2 different ways. Use the formula listed in the text
(the one the text indicates many credit reporting agencies generally use)
...
Once each year, a corporation communicates to its stockholders.docx
Once each year, a corporation communicates to its stockholders and other inter-
ested parties by issuing a complete set of audited ! nancial statements. The
annual report , as this communication is called, summarizes the ! nancial results
of the company’s operations for the year and its plans for the future. Many annual
reports are attractive, multicolored, glossy public relations pieces, containing
pictures of corporate of! cers and directors as well as photos and descriptions of
new products and new buildings. Yet the basic function of every annual report is
to report ! nancial information, almost all of which is a product of the corpora-
tion’s accounting system.
The content and organization of corporate annual reports have become fairly
standardized. Excluding the public relations part of the report (pictures, prod-
ucts, etc.), the following are the traditional ! nancial portions of the annual report:
• Financial Highlights
• Letter to the Stockholders
• Management’s Discussion and
Analysis
• Financial Statements
• Notes to the Financial
Statements
• Management’s Responsibility
for Financial Reporting
• Management’s Report on Internal
Control over Financial Reporting
• Report of Independent Registered
Public Accounting Firm
• Selected Financial Data
The of! cial SEC ! ling of the annual report is called a Form 10-K, which
often omits the public relations pieces found in most standard annual reports. On
the following pages, we present Apple Inc.’s ! nancial statements taken from the
company’s 2013 Form 10-K. To access Apple’s Form 10-K, including notes to the
! nancial statements, follow these steps:
1. Go to http://investor.apple.com.
2. Select the Financial Information tab.
3. Select the 10-K annual report dated September 28, 2013.
4. The Notes to Consolidated Financial Statements begin on page 50.
Specimen Financial
Statements: Apple Inc.
Appendix A
A-1
A-2 Appendix A Specimen Financial Statements: Apple Inc.
CONSOLIDATED STATEMENTS OF OPERATIONS
(In millions, except number of shares which are reflected in thousands and per share amounts)
See accompanying Notes to Consolidated Financial Statements.
Years ended
September 28, 2013 September 29, 2012 September 24, 2011
Net sales $ 170,910 $ 156,508 $ 108,249
Cost of sales 106,606 87,846 64,431
Gross margin 64,304 68,662 43,818
Operating expenses:
Research and development 4,475 3,381 2,429
Selling, general and administrative 10,830 10,040 7,599
Total operating expenses 15,305 13,421 10,028
Operating income 48,999 55,241 33,790
Other income/(expense), net 1,156 522 415
Income before provision for income taxes 50,155 55,763 34,205
Provision for income taxes 13,118 ...
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docx
Ch02 P14 Build a Model Spring 1, 20137/22/12Chapter 2. Ch 02 P14 Build a ModelExcept for charts and answers that must be written, only Excel formulas that use cell references or functions will be accepted for credit. Numeric answers in cells will not be accepted.a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; interest expenses were $8,550,000; the state-plus-federal corporate tax rate was 40% and Cumberland paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also calculate total dividends and the addition to retained earnings.The input information required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shown below.Key Input Data for Cumberland Industries2010 (Thousands of dollars)Sales Revenue$455,000Expenses (excluding depreciation) as a percent of sales85.0%Net fixed assest$67,000Depr. as a % of net fixed assets10.0%Tax rate40.0%Interest expense$8,550Dividend Payout Ratio25%Cumberland Industries: Income Statement (Thousands of dollars)2010SalesOperating costs excluding depreciation EBITDADepreciation (Cumberland has no amortization charges) EBITInterest expense EBTTaxes (40%) Net incomeCommon dividendsAddition to retained earningsb. Cumberland Industries' partial balance sheets are shown below. Cumberland issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing values for common stock, retained earnings, total common equity, and total liabilities and equity. Dollar value of common stock issued (in thousands of dollars)$10,000Cumberland Industries December 31 Balance Sheets(in thousands of dollars)20102009AssetsCash and cash equivalents$91,450$74,625Short-term investments11,40015,100Accounts Receivable108,47085,527Inventories38,45034,982 Total current assets$249,770$210,234 Net fixed assets67,00042,436Total assets$316,770$252,670Liabilities and equityAccounts payable$30,761$23,109Accruals30,40522,656Notes payable12,71714,217 Total current liabilities$73,883$59,982Long-term debt80,26363,914 Total liabilities$154,146$123,896Common stock$90,000Retained earnings38,774 Total common equity$128,774Total liabilities and equity$252,670Check for balancing (this should be zero):c. Construct the statement of cash flows for the most recent year. Statement of Cash Flows(in thousands of dollars)Operating ActivitiesNet IncomeAdjustments: Noncash adjustment: Depreciation Due to changes in working capital: Due to change in accounts receivable
Kenneth D. Jackson: An increase in accounts receivable from the pevious year to the current year reduces the net cash provided by operating activities
Due to change in inventories
Kenneth D. ...
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 147,864
$ 88,572
Accounts receivable
160,674
69,540
Inventory
205,875
188,216
Prepaid expenses
51,972
47,580
Long-term investments
252,540
199,470
Plant assets
521,550
443,775
Accumulated depreciation
(91,500
)
(95,160
)
Total
$1,248,975
$941,993
Liabilities and Stockholders’ Equity
Accounts payable
$ 186,660
$ 123,159
Accrued expenses payable
30,195
38,430
Bonds payable
201,300
267,180
Common stock
402,600
320,250
Retained earnings
428,220
192,974
Total
$1,248,975
$941,993
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$710,882
Less:
Cost of goods sold
$247,892
Operating expenses, excluding depreciation
22,710
Depreciation expense
85,095
Income tax expense
49,922
Interest expense
8,656
Loss on disposal of plant assets
13,725
428,000
Net income
$ 282,882
Additional information:
1.
New plant assets costing $183,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $47,636 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
$
$
$
[removed]
.
Exercise 1 Identify each of the following as (a) an underl.docx
Exercise 1
Identify each of the following as (a) an underlying concept, (b) an objective of financial statement analysis, (c) a standard for financial statement analysis, (d) a source of information for financial statement analysis, or an executive compensation issue:
Past Ratios of the company
Linking performance to shareholder value
Average ratios of other companies in the same industry
Assessment of the future potential of an investment
Timeliness
Interim financial statements
SEC Form 10-K
Assessment of rick
Comparability
A company’s annual report
Exercise 7
Elm Company had total assets of $640,000 in 2012. $680,000 in 2013, and $760.000 in 2014.
In 2013, Elm had net income of $77,112 on revenues of $1,224,000.
In 2014, it had net income of $98,952 on revenues of $1,596,000.
Compute the profit margin, asset turnover, and return on assets for 2013 and 2014.
Comment on the apparent cause of the increase or decrease in profitability.
(Round to one decimal place).
Exercise 12
Components of Van Corporation’s income statement for the year ended December 31, 2014 follow.
Recast the income statement in multiple step form, including allocating income taxes to appropriate items (assume a 30 percent income tax rate) and showing earnings per share figures (200,000 shares outstanding).
(Round earnings per share figures to the nearest cent.)
Sales
$1,110,000
Cost of goods sold
(550,000)
Operating expenses
(225,000)
Restructuring
(110,000)
Total income taxes expense for period
(179,000)
Income from discontinued operations
160,000
Gain on disposal of discontinued operations
140,000
Extraordinary gain
72,000
Net income
$417,900
Earnings per share
$
2.09
Problem 1
Obras Corporation’s condensed comparative income statements and comparative balance sheets for 2014 and 2013 follow.
Obras Corporation
Comparative Income Statements
For the Years Ended December 31, 2014 and 2013
2014
2013
Net sales
$3,276,800
$3,146,400
Cost of goods sold
2,088,800
2,008,400
Gross margin
$1,188,000
$1,138,000
Operating expenses:
Selling expenses
$476,800
$518,000
Administrative expenses
447,200
423,200
Total operating expenses
$924,000
$941,200
Income from operations
$264,000
$196,800
Interest expense
65,600
39,200
Interest before income taxes
$198,400
$157,600
Income taxes expense
62,400
56,800
Net income
$136,000
$100,800
Earnings per share
$
3.40
$
2.52
Obras Corporation
Comparative Balance Sheets
December 31, 2014 and 2013
2014
2013
Assets
Cash
$81,200
$40,800
Accounts receivable (net)
235,600
229,200
Inventory
574,800
594,800
Property, plants and equipment (net)
750,000
720,000
Total assets
$1,641,600
$1,584,800
Liabilities and Stockholders’ Equity
Accounts payable
$267,000
$477,200
Notes payable (short-term)
200,000
400,000
Bonds payable
400,000
---
Common stock, $10 par value
400,000
400,000
Retained earnings
374,000
307,600
Total liabilities and st.
Similar to 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio.docx (18)
financial statement and ratios for measuring firm funds
financial statement and ratios for measuring firm funds
Project I The trial balance of the Elker Fashions Inc.docx
Project I The trial balance of the Elker Fashions Inc.docx
Problems Problem 14-4AFinancial information for Ernie Bisho.docx
Problems Problem 14-4AFinancial information for Ernie Bisho.docx
BUSI 320 Comprehensive Problem 1 Version FALL BUse the followin.docx
BUSI 320 Comprehensive Problem 1 Version FALL BUse the followin.docx
Once each year, a corporation communicates to its stockholders.docx
Once each year, a corporation communicates to its stockholders.docx
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docx
Ch02 P14 Build a Model Spring 1, 201372212Chapter 2. Ch 02 P14.docx
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docx
Exercise 1 Identify each of the following as (a) an underl.docx
Exercise 1 Identify each of the following as (a) an underl.docx
More from dorishigh
Cyber War versus Cyber Realities Cyber War v.docx
Cyber War versus Cyber Realities
Cyber War versus
Cyber Realities
Cyber Conflict in the International System
Brandon Valeriano
and
Ryan C. Maness
Oxford University Press is a department of the University of
Oxford. It furthers the University’s objective of excellence in research,
scholarship, and education by publishing worldwide.
Oxford New York
Auck land Cape Town Dar es Salaam Hong Kong Karachi
Kuala Lumpur Madrid Melbourne Mexico City Nairobi
New Delhi Shanghai Taipei Toronto
With offices in
A rgentina Austria Brazil Chile Czech Republic France Greece
Guatemala Hungar y Italy Japan Poland Portugal Singapore
South Korea Switzerland Thailand Turkey Ukraine Vietnam
Oxford is a registered trademark of Oxford University Press
in the UK and certain other countries.
Published in the United States of A merica by
Oxford University Press
198 Madison Avenue, New York, N Y 10016
© Oxford University Press 2015
A ll rights reser ved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the prior
permission in writing of Oxford University Press, or as expressly permitted by law,
by license, or under terms agreed with the appropriate reproduction rights organization.
Inquiries concerning reproduction outside the scope of the above should be sent to the
R ights Department, Oxford University Press, at the address above.
You must not circulate this work in any other form
and you must impose this same condition on any acquirer.
Librar y of Congress Cataloging-in-Publication Data
Valeriano, Brandon.
Cyber war versus cyber realities : cyber conflict in the international system /
Brandon Valeriano, Ryan C. Maness.
pages cm
ISBN 978–0–19–020479–2 (hardback)
1. Cyberspace operations (Militar y science) 2. Cyberterrorism.
3. Technolog y and international relations. 4. Internet and international
relatins. I. Maness, Ryan C. II. Title.
U163.V36 2015
355.4—dc23
2014039240
9 8 7 6 5 4 3 2 1
Printed in the United States of A merica
on acid-free paper
Dedicated to John Vasquez and J. David Singer
CO N T E N T S
Preface ix
Acknowledgments xiii
1. The Contours of the Cyber Conflict World 1
2. Cyber Power, Cyber Weapons, and Cyber Operations 20
3. Theories of Cyber Conflict: Restraint, Regionalism, Espionage, and Cyber
Terrorism in the Digital Era 45
4. The Dynamics of Cyber Conflict Between R ival Antagonists 78
5. The Impact of Cyber Actions: Cyber Events and the Conflict-Cooperation
Nexus 109
6. Stuxnet, Shamoon, and Bronze Soldier: The Impact and Responses to Cyber
Operations 137
7. Cyber Conflict and Non-State Actors: Weapons of Fear 164
8. Cyber Rules: Encouraging a System of Justice and Proportionality in Cyber
Operations 188
9. Conclusion 209
Appendix: Research Methods 229
Notes 233
References 249
Index 259
P R E FA C E
PROJEC T B EGINNINGS
We started working in the cyber security field in 2010 w.
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber terrorism, by definition, is the politically motivated use of computers and information technology to cause severe disruption or widespread fear in society. The Center for Strategic and International Studies reported in March 2019 that Chinese Hackers targeted at least 27 Universities to steal Naval Technologies research, being one of many cyber-terrorist attacks. Besides these attacks, Hacktivism is a cyber-attack either by legal or illegal digital means in the pursuit of political ends, free speech, and the right of free speech. A most notable example would be the group Anonymous conducting numerous hacks from 2008 to 2012 against companies, organizations, and even governments that go against their moral codes. Behind the Tunisia Operation in 2010, Anonymous took down eight government websites with DDOS (Distributed Denial of Service) attacks in support of Arab Spring movements. Between the two Cyberterrorism is meant to instill fear and panic in society. At the same time, Hacktivism brings about a voice or an opposition to the government and other organizations to support a cause against them. Hacktivism is more politically based, pointing out flaws in the system raising awareness on our rights as human beings. Advances in technology lead to newer and different types of attacks either group can conduct. From viruses waiting for you to log into your bank account to massive-scale attacks against the banks' systems themselves, terrorists, or hacktivists, have infinite ways to infiltrate and attack for their cause. Many laws have been put in place to combat these groups, acts put in place such as Cybersecurity Information Sharing Act (CISA) or Cybersecurity Enhancement Act of 2014 helping share information and build research and development to fight against cyber-attacks. Given the push against both groups by our government, I can't help but feel concern for our rights and freedoms that may be infringed upon that our government or some corporation is doing while combating the whistleblower with Hacktivist tactics. It only keeps me and others mindful while fighting against cyberattacks that may be classified as cyberterrorism. There is a fine line on what would be a genuine noble act of hacking or something labeled as cyberterrorism placing information and lives at risk, its not so black and white as some areas can be considered grey. Thankfully some events in history, thanks to Hacktivism has brought good results that benefit society, such as Operation "Nice" which organized to hunt down the terrorist responsible for attacks in the French city, killing nearly a hundred people. Also, Operation Darknet which infiltrated 40 child pornography websites publishing 1500 plus names of frequent visitors to the sites stopping such activity. In these instances, I am for hacktivism and specific groups that act for the benefit of society and our rights as humans.
Cyberterrorism. (n.d.). Retrieved from
https://www.dictionary.com/browse/cyberterroris.
Cyber Security ThreatsYassir NourDr. Fonda IngramETCS-690 .docx
Cyber Security Threats
Yassir Nour
Dr. Fonda Ingram
ETCS-690
Cybersecurity Research Seminar
Date: 02/08/2019
1. Denial-of-Service (DoS) Attacks
A denial-of-service (DoS) is any kind of assault where the assailants (programmers) endeavor to keep real clients from getting to the service.
Programmer sends undesirable high volumes of traffic through the system until it ends up stacked and can never again work.
https://www.incapsula.com/ddos/ddos-attacks/denial-of-service.html
2
Company and summary of how the threat affected the firm
Deezer, an online music streaming service, says it was affected by a vast scale DDoS assault on June 7 through a botnet, which brought about the organization's site being down for a few hours.
https://www.theguardian.com/technology/2014/jun/10/deezer-user-data-hack-attack-ddos
3
Possible
Solution
s
These threats could been avoided by:
Reinforcing the security frameworks and servers
WAFs (Web Application Firewalls) are an incredible instrument to use against these assaults as they give you more command over your web traffic while perceiving malicious web misuses.
2. Malware
A malware assault is a sort of cyber-attack in which malware or malicious programming performs exercises on the unfortunate casualty's PC system, more often than not without his/her insight.
In straightforward words, it is a code with the expectation to takes information or obliterates something on the PC.
https://us.norton.com/internetsecurity-malware.html
5
Company and summary of how the threat affected the firm
Onslow Water and Sewer Authority (OWASA) on October 15, 2018, was assaulted by Ryuk ransomware making huge harm to the association's system and brought about various databases and systems being modified starting from the group up.
The ransomware corrupted vast quantities of endpoints and requested higher payments than what we ordinarily observe (15 to 50 Bitcoins).
https://blog.malwarebytes.com/cybercrime/malware/2019/01/ryuk-ransomware-attacks-businesses-over-the-holidays/
6
Possible
.
Cyber Security in Industry 4.0Cyber Security in Industry 4.0 (.docx
Cyber Security in Industry 4.0
Cyber Security in Industry 4.0 (IEEE) Using Emerging Technology to Improve Compliance As cyber threats, malicious software, and cyber-attacks continue to escalate in sophistication, and no industry can remain immune to these threats. The IEEE has used industry-inspired advances in innovation and implementation to promote the highest level of cybersecurity standards for the most robustly protected information and communication technology infrastructure, from networks and telecommunication systems through websites, digital certificates, and passwords, and other software-based systems (Ardito et al., 2019). This Enhanced Canada Cybersecurity Standards and Certificates (ECCS&C) project strives to provide a common framework for enhanced cybersecurity across all sectors. The fourth industrial revolution is referred to as cybersecurity in Industry 4.0 and is encompassing three discrete components: machine learning, artificial intelligence, and automation.The effects of these four technologies will most certainly impact the processes and processes aspects of technology adoption. Over the next decade, we will most certainly see further and the further rise of robotics (Ardito et al., 2019).
The industrial revolution will begin with smart factory security systems. For now, those systems are secure, but many manufacturers will soon provide safeguards against attack and malware threats to help prevent malware attacks and lawsuits. The processes can look simple like a boiler next to a giant hexagon. For example, all these processes would trigger heating or cooling at some point, and the heating or cooling can be controlled by digital control boxes connected to a smart grid (Shi et al., 2019).
The industrial network will soon have more people connected in more complex networks, such as industrial warehouses. All of these buildings can communicate with each other and can remotely activate or deactivate automation systems to reduce manufacturing costs. The need for the defense, control, and monitoring of systems and networks. The blockchain is the most viable platform for these purposes (Shi et al., 2019). Decentralization is gaining respect and confidence on a global scale, and so there is a renewed emphasis on the blockchain in the industry. There is an abundance of articles on the blockchain's potential and benefits for companies. For example, more than fifty articles are covering the blockchain's potential for authentication, threat modeling, and development of social payment interfaces. Companies are beginning to explore smart contracts and smart systems for security, reputation, and data. All in all, it seems that all the evidence points to blockchain technology as the future of the financial industry (Shi et al., 2019).
References
Ardito, L., Petruzzelli, A. M., Panniello, U., & Garavelli, A. C. (2019). Towards Industry 4.0. Business Process Management Journal.
Shi, L., Chen, X., Wen, S., & Xiang, Y. (2019, December)..
Cyber Security and the Internet of ThingsVulnerabilities, T.docx
Cyber Security and the Internet of Things:
Vulnerabilities, Threats, Intruders
and Attacks
Mohamed Abomhara and Geir M. Køien
Department of Information and Communication Technology,
University of Agder, Norway
Corresponding Authors: {Mohamed.abomhara; geir.koien}@uia.no
Received 14 September 2014; Accepted 17 April 2015;
Publication 22 May 2015
Abstract
Internet of Things (IoT) devices are rapidly becoming ubiquitous while IoT
services are becoming pervasive. Their success has not gone unnoticed and
the number of threats and attacks against IoT devices and services are on the
increase as well. Cyber-attacks are not new to IoT, but as IoT will be deeply
interwoven in our lives and societies, it is becoming necessary to step up
and take cyber defense seriously. Hence, there is a real need to secure IoT,
which has consequently resulted in a need to comprehensively understand the
threats and attacks on IoT infrastructure. This paper is an attempt to classify
threat types, besides analyze and characterize intruders and attacks facing IoT
devices and services.
Keywords: Internet of Things, Cyber-attack, Security threats.
1 Introduction
The recent rapid development of the Internet of Things (IoT) [1, 2] and its
ability to offer different types of services have made it the fastest growing
technology, with huge impact on social life and business environments. IoT has
Journal of Cyber Security, Vol. 4, 65–88.
doi: 10.13052/jcsm2245-1439.414
c© 2015 River Publishers. All rights reserved.
66 M. Abomhara and G. M. Køien
gradually permeated all aspects of modern human life, such as education,
healthcare, and business, involving the storage of sensitive information about
individuals and companies, financial data transactions, product development
and marketing.
The vast diffusion of connected devices in the IoT has created enormous
demand for robust security in response to the growing demand of millions or
perhaps billions of connected devices and services worldwide [3–5].
The number of threats is rising daily, and attacks have been on the increase
in both number and complexity. Not only is the number of potential attackers
along with the size of networks growing, but the tools available to potential
attackers are also becoming more sophisticated, efficient and effective [6, 7].
Therefore, for IoT to achieve fullest potential, it needs protection against
threats and vulnerabilities [8].
Security has been defined as a process to protect an object against physical
damage, unauthorized access, theft, or loss, by maintaining high confidential-
ity and integrity of information about the object and making information about
that object available whenever needed [7, 9]. According to Kizza [7] there is no
thing as the secure state of any object, tangible or not, because no such object
can ever be in a perfectly secure state and still be useful. An object is secure if
the process can maintain its maximum intrinsic value under different condi-
tions. S.
Cyber Security Gone too farCarlos Diego LimaExce.docx
Cyber Security Gone too far
Carlos Diego Lima
Excelsior College
BNS301 National Security Ethics and Diversity
How far is it too far when protecting the peoples' rights in cyberspace and its national security? In an ever-evolving cyber world, many states tend to infringe on citizens' cyber information privacy for their own accord. Sometimes governments overstep boundaries and bend the rules to protect the land and overstep the peoples' privacy to enforce rules and regulations. My final paper will analyze rules and regulations within the Cybersecurity realm within the United States. The National Security Strategy is a good guideline on the laws and what the U.S is looking to implement soon. This paper intends not to make conspiracy theories to show facts and existing laws and regulations on how the citizens' privacy has no longer been protected and some examples of historical events. (Snowden) had an ethical dilemma when he made his decisions. My paper will include my opinions and the bullet points below to construct a good argument on how the U.S can protect its citizens' privacy.
· National Security Strategy
· Cyber laws within the United States
· Privacy Laws
· Phone settings
· Phone Companies and laws sharing information to the government
· Internal agencies search and espionage laws
Edgar, T. H. (2017). Beyond Snowden privacy, mass surveillance, and the struggle to reform the NSA. Washington, D.C: Brookings Institution Press.
J., T. P., & Upton, D. (2016). Cyber security culture: Counteracting cyber threats through organizational learning and training. Routledge.
Miloshoska, D., & Smilkovski, I. (2016).
Http://uklo.edu.mk/filemanager/HORIZONTI 2017/Horizonti serija A volume 19/14. Security and trade facilitation - the evidence from Macedonia- Milososka, Smilkovski.pdf.
HORIZONS.A, 19, 153-163. doi:10.20544/horizons.a.19.1.16.p14
Omand, D. (2018). Principled Spying: The Ethics of Secret Intelligence. Georgetown University Pre Omand, D. (2018). Principled Spying: The Ethics of Secret Intelligence. Georgetown University Press.
Zimmerman, R. (2015). The Department of Homeland Security: Assessment, recommendations, and appropriations. New York: Nova.
Running Head: METHODS, RESULTS AND DISCUSSION 1
METHODS, RESULTS AND DISCUSSION
Kaytlin De Los Santos
Florida International University
METHODS, RESULTS AND DISCUSSION 2
Methods, Results and Discussion
Methods
Participants
One hundred and thirty-nine participants were randomly selected and requested to fill a
questionnaire during the study. Every one of the 48 researchers looked for about 3 participants
each who were strangers to them or students at FIU. The participants needed to have not taken a
psychology research methods class in the fall of 2019.
Male participants for the study were 53 which accounted 38.1% while female participants
were 86 which accounted for 61.9% of the total number of particip.
CW 1R Checklist and Feedback Sheet Student Copy Go through this.docx
CW 1R Checklist and Feedback Sheet: Student Copy
Go through this checklist before you submit your CW 1R assessment. You can also use this sheet to make notes on your tutor’s feedback in the following areas. This information will be essential when you are improving your draft.
Tutor’s comments
Part 3
Is your referencing complete and accurate?
Part 1
Have you evaluated the required number of sources?
Have you included all the sources in your evaluation in your list?
Is it clear how you have identified your sources as reliable and appropriate for academic use? Have you considered a number of aspects eg. currency, authority, etc?
Are your sources all clearly relevant to your topic?
Have you explained the key points or identified useful data from each source? Have you explained points in your own words?
Have you noted how you will use the source in your essay? Will it support a point / provide data / offer a counter-argument?
Have you identified the relationship between the information you have read? Do articles support an argument presented in another source? Provide additional information? Offer an alternative view?
Part 2
Have you included all your sources in part 2 in your outline?
Is your introduction clear? Have you included: the background /context for your essay? An overview of the essay structure?
Is your position clear?
Does your position relate to the main body of the essay? Do all your points relate to your position?
Is the development of your argument logical throughout your outline? Do any paragraphs seem repetitive / irrelevant or out of place?
For each paragraph
Is it clear how each paragraph develops your argument?
Does each paragraph focus and develop one key point?
Is the topic sentence clear?
Do the supporting points develop the topic sentence?
Is there clear evidence / data to support your points?
Are citations included for the support you will use?
Have you used more than one source for each paragraph?
Conclusion
Does your conclusion effectively answer your question?
1
BERNICE BOBS HER HAIR
by
F. Scott Fitzgerald
After dark on Saturday night one could stand on the first tee
of the golf-course and see the country-club windows as a
yellow expanse over a very black and wavy ocean. The
waves of this ocean, so to speak, were the heads of many
curious caddies, a few of the more ingenious chauffeurs, the
golf professional's deaf sister--and there were usually several
stray, diffident waves who might have rolled inside had they
so desired. This was the gallery.
The balcony was inside. It consisted of the circle of wicker
chairs that lined the wall of the combination clubroom and
ballroom. At these Saturday-night dances it was largely
feminine; a great babel of middle-aged ladies with sharp eyes
and icy hearts behind lorgnettes and large bosoms. The main
function of the balcony was critical. It occasionally showed
grudging admira.
CW 1 Car Industry and AIby Victoria StephensonSubmission.docx
CW 1 Car Industry and AI
by Victoria Stephenson
Submission date: 03-Jan-2020 12:53PM (UTC+0000)
Submission ID: 1239134764
File name: 14900_Victoria_Stephenson_CW_1_Car_Industry_and_AI_278016_1651532176.docx (39.1K)
Word count: 2448
Character count: 13114
Overall structure looks clear, but what is the main focus of paragraph
5?
Non-academic source
Referencing error
Good point /
s
Pt 1. Search method
issue 1
This is not the title of the article - it is 'Driving Tests Coming for Autonomous Cars'. Make sure your referencing
is accurate.
Pt 1. Search method
issue
This article does not come up on a Google Scholar
search.
G
oo
d
so
ur
ce
s
el
ec
tio
n
R
ef
er
en
ci
ng
e
rr
or
P
t 2
. C
le
ar
s
ou
rc
e
ev
al
ua
tio
n
G
oo
d
po
in
t /
s
P
t 2
. G
oo
d,
c
le
ar
in
di
ca
tio
n
of
h
ow
s
ou
rc
e
w
ill
b
e
us
ed
.
2
P
t 2
. G
oo
d,
c
le
ar
s
up
po
rt
pr
ov
id
ed
G
oo
d
so
ur
ce
s
el
ec
tio
n
P
t 2
. C
le
ar
s
ou
rc
e
ev
al
ua
tio
n
P
t 2
. G
oo
d,
c
le
ar
in
di
ca
tio
n
of
h
ow
s
ou
rc
e
w
ill
b
e
us
ed
.
P
t 2
. G
oo
d,
c
le
ar
po
in
t
P
t 2
. G
oo
d,
c
le
ar
s
up
po
rt
pr
ov
id
ed
Good point /
s
QM
QM
FINAL GRADE
60/100
CW 1 Car Industry and AI
GRADEMARK REPORT
GENERAL COMMENTS
Instructor
Source Selection: 6 (One merit criteria met; two of the
sources are less academic)
Source Evaluation and Use of Sources: 7 (Both Merit
criteria met)
Processing Text: 6.5 (mid-mark) One Distinction criteria
met - main points are all clear, support is repetitive /
less clear in places - make sure you give specific
examples / data).
Research and Understanding: 4.5 - mid-mark awarded.
Search methods are unclear / could not be followed.
Conclusions are good and clearly indicate reading has
been undertaken and understood.
24 / 40
PAGE 1
Text Comment. Overall structure looks clear, but what is the main focus of paragraph 5?
PAGE 2
Non-academic source
Remember that your sources must be reliable/trustworthy. This means they should be books,
academic journal articles, or reports from governments or international organisations. Do not use
general websites as primary sources.
Referencing error
QM
QM
QM
QM
QM
QM
QM
Check the guidelines on the cover page of this submission template to make sure you have
formatted the reference accurately.
Good point / s
Pt 1. Search method issue
You have not explained where you found your source or have used a non-academic search engine.
This is not good practice for academic study; please use either Google Scholar, StarPlus or the
reference lists of other related academic papers.
Comment 1
Google Scholar would be a better starting point, or you could follow up on research cited in the
website article to make sure that the research is academic and non-biased.
PAGE 3
Text Comment. This is not the title of the article - it is 'Driving Tests Coming for Autonomous
Cars'. Make .
CWTS CWFT Module 7 Chapter 2 Eco-maps 1 ECO-MAPS .docx
CWTS
CWFT Module 7 Chapter 2
Eco-maps
1
ECO-MAPS
The eco-map helps to identify family resources at-a-glance. Areas of strength and concern are presented to assist in
creating a picture of the family’s world. Information is gathered in circles. Eco-maps are a snapshot in time.
Periodically update changes in connections to resources—especially natural familial and community resources to
maximize usefulness of the tool. The list below helps spur questions and generate deeper discussion about resources
and strengths during the initial visit.
Extended Family Medical/Health Care
Who is in the area that can be a support for you ALL family members: physical illness or disease
What kind of relationship Effects of chemical use
What kind of insurance
Income Effects of chemical use
Financial status Access to medical care
Sources of income Psychological illness, disease
Budgeting
Social Services/Resources
Friends County or Tribal/Financial Services/Child Welfare
Close – Supportive – Conflictive Names of workers
Where located Neighborhood centers
What kind of contact - frequency Agencies / counseling involved with in the past
Positive or negative experiences
Recreation
What do you do for fun Work/School
What do you do for relaxation Employment—past/present
What would you like to do What work are you interested in pursuing
Interests and / or hobbies What type of skills, vocation
What have you done in the past Degree or school until what grade
Positive or negative experiences
Spiritually/Religion
Spirituality and/or religious affiliation growing up Neighborhood
What kind of experiences did you have How long at present home
With what activities were you involved What is your neighborhood like
Current spiritual beliefs and religious affiliations Do you feel safe in your home and neighborhood
Where did you grow up, and what was it like
When showing connections with the ecomap, indicate the nature of the connections with a descriptive word or by
drawing different kinds of lines:
Strong connections: ----------
Tenuous connections: ._._._._
Stressful connections: //////
Draw arrows along the connection lines to signify the flow of energy and resources.
Identify significant people and fill in empty circles as needed. See the example Kelly Family below.
CWTS
CWFT Module 7 Chapter 2
Eco-maps
2
CHURCH/SPIRITUALITY
RECREATION
WORK/SCHOOL
FRIENDS
Extended Family/
Significant Others NEIGHBORHOOD
INCOME
SOCIAL SERVICES/
RESOURCES
NAME: ________________________
MEDICAL/
HEALTH CARE
STRENGTHS:
CONCERNS:
CWTS
CWFT Module 7 Chapter 2
Eco-maps
3
KELLY
FAMILY
Example
HEALTH CARE
EXTENDED
FAMILY
Absent father
WILLIAM
13
VERONA
9
GLORIA
14
SCHOOL
HOUSING:
Homeless
DANGEROUS
NEIGHBORHOOD
CHILD
WELFARE
(foster homes)
MFIP
BENEFITS
JOB TRAINING
Vocational
Rehabilitation
Prog.
Cw2 Marking Rubric Managerial Finance0Fail2(1-29) Fail.docx
Cw2 Marking Rubric Managerial Finance
0
Fail
2
(1-29) Fail
30-39
Fail
40-49
3rd
50-59
2:2
60-69
2:1
70+
1st
Grade Descriptors (Right)
Learning Pillars, Criterion Description and Expectations (Below)
Module Learning Outcome and Industry Competencies
Weighting
No attempt, No submission, Absent
Unsatisfactory, Poor, Week
Incomplete, Inadequate, Limited
Basic, Satisfactory, Sufficient
Appropriate, Fair, Reasonable,
Commendable, Competent, Judicious
Highly Commendable, Outstanding, Exceptional
1
Professional Skills - Executive Summary - Degree to which the executive summary explains the key themes and outcomes of the report in a one page summary
1A,1C
5%
As per grade descriptor
Poor attempt at identifying and
including key themes and/or outcomes. Is unlikely to be limited to one page only
The summary is limited in approach and
therefore incomplete. Possibly over one page in length.
Covers most of the key themes and
outcomes, basic use of information and sources, likely over one page in length.
A one page summary, which provides a
fair and appropriate executive summary to the report.
A commendable, one page summary.
Efficient structure which conveys and logically explains key themes and outcomes.
A strong one page summary. Which is
proficient in explaining key themes and outcomes. Very good structure to the summary.
2
Knowledge and Understanding:
- Introduction completeness and clarity of introduction to the organisation, background, context and rationale for the report being prepared
LO5,4A,4B,5A
10%
As per grade descriptor
Unsatisfactory introduction to the
organisation and background to report. Poor rational is presented. The scope of the report is very broad.
Incomplete introduction and/or background,
inadequate rationale for the report presented. Scope not adequately defined
Acceptable intro and/or background.
Somewhat basic rationale for the research presented. Satisfactory definition of report scope.
Appropriate introduction and/or
background. Fair rationale for the report presented. Scope reasonably well defined.
Commendable introduction and
background presented. Competent rationale presented. Scope well defined.
A strong and well articulated
introduction, the background is proficiently presented with excellent explanation of rationale to the report.
Scope very well defined.
3
Cognitive (thinking) Skills: Literature review:
Information is gathered from multiple, research- based sources. The appropriate content in consideration is covered in depth without being redundant. Sources are cited when specific statements are made. Significance to the
course is unquestionable
LO2,4A,1C,3C,3D
10%
As per grade descriptor
The literature review is
unsatisfactory in that the research content is irrelevant and/or incomplete with poor analysis and conclusions.
The literature review is inadequate in
that the research content is limited and/or incomplete with the same for it's analysis and conclusions.
The review is a.
Cyber AttacksProtecting National Infrastructure, 1st ed.Ch.docx
Cyber Attacks
Protecting National Infrastructure, 1st ed.
Chapter 6
Depth
Copyright © 2012, Elsevier Inc.
All Rights Reserved
1
Introduction
Anylayerofdefensecanfailatanytime,thusthe
introduction of
defense in depth
Aseriesofprotectiveelementsisplacedbetweenan
asset and the adversary
Theintentistoenforcepolicyacrossallaccesspoints
Copyright © 2012, Elsevier Inc.
All rights Reserved
2
Chapter 6 – Depth
Fig. 6.1 – General defense in depth schema
Copyright © 2012, Elsevier Inc.
All rights Reserved
3
Chapter 6 – Depth
Effectiveness of Depth
Quantifyingtheeffectivenessofalayereddefenseis often difficult
Effectivenessisbestdeterminedbyeducatedguesses
Thefollowingarerelevantforestimating
effectiveness
– Practical experience
– Engineering analysis
– Use-case studies
– Testing and simulation
Copyright © 2012, Elsevier Inc.
All rights Reserved
4
Chapter 6 – Depth
Fig. 6.2 – Moderately effective single layer of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
5
Chapter 6 – Depth
Effectiveness of Depth
• Whenalayerfails,wecanconcludeitwaseither
flawed
or
unsuited
to the target environment
• Nolayeris100%effective—thegoalofmakinglayers “highly” effective is more realistic
Copyright © 2012, Elsevier Inc.
All rights Reserved
6
Chapter 6 – Depth
Fig. 6.3 – Highly effective single layer of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
7
Chapter 6 – Depth
Fig. 6.4 – Multiple moderately effective layers of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
8
Chapter 6 – Depth
Layered Authentication
Anationalauthenticationsystemforeverycitizen would remove the need for multiple passwords, passphrases, tokens, certificates, and biometrics that weaken security
Singlesign-on(SSO)wouldaccomplishthis authentication simplification objective
However,SSOaccessneedstobepartofa multilayered defense
Copyright © 2012, Elsevier Inc.
All rights Reserved
9
Chapter 6 – Depth
Fig. 6.5 – Schema showing two layers of end-user authentication
Copyright © 2012, Elsevier Inc.
All rights Reserved
10
Chapter 6 – Depth
Fig. 6.6 – Authentication options including direct mobile access
Copyright © 2012, Elsevier Inc.
All rights Reserved
11
Chapter 6 – Depth
Layered E-Mail Virus and Spam Protection
Commercialenvironmentsareturningtovirtual,in- the-cloud solutions to filter e-mail viruses and spam
Tothatsecuritylayerisaddedfilteringsoftwareon individual computers
Antivirussoftwarehelpful,butuselessagainstcertain attacks (like botnet)
Copyright © 2012, Elsevier Inc.
All rights Reserved
12
Chapter 6 – Depth
Fig. 6.7 – Typical architecture with layered e-mail filtering
Copyright © 2012, Elsevier Inc.
All rights Reserved
13
Chapter 6 – Depth
Layered Access Controls
• Layeringaccesscontrolsincreasessecurity
• Addtothisthelimitingofphysicalaccesstoassets
• Fornationalinfrastructure,assetsshouldbecovered by as many l.
CVPSales price per unit$75.00Variable Cost per unit$67.00Fixed C.docx
CVPSales price per unit$75.00*Variable Cost per unit$67.00*Fixed Cost$100,000.00*Targeted Net Income$0.00*(assume 0 if you want to calculate breakeven)Calculated Volume12,500calculated* inputted by user
Social Networking Channels
Thomas Lamonte Esters
Independence University
29 September 2018
SOCIAL NETWORKING CHANNELS 1
I dislike social networking sites because of the dangerous hazards connected to it.
The ProCon article vividly describes the numerous benefits that are attached to the social networking sites such as connecting people, enhancing advertising and marketing, promoting research and education, assisting to spread information faster as compared to other media, connecting employers and employees and assisting the government to identify and prosecute criminals. These are just a few examples that the article illustrates to support the necessity of the social networking sites in the society today. According to the article, the social networking channels have significantly transformed different sectors such as businesses for the better since they can sell their products and services globally (Procon.org, 2018).
However, the detrimental effects connected with the social networking channels are also numerous and most of them may lead to permanent damage to our lives. It is very clear that the education is the backbone of our lives and also the key to success. Currently, about 69% of the American population use social media channels which is a drastic increase in the usage from 2008 where about 26% of the Americans were connected to the social media (Procon.org, 2018). Most of the social networking sites users are the youths who are in their lower grade level, colleges or even universities. The research shows that using social media when handling assignments decreases the quality of work and makes the students drop in their performance. Education is a core value to a successful life and allowing social media to intrude in the academics will be detrimental since it will lead to the production of incompetent individuals who may end up causing problems in the society (Rowell, 2015).
Moreover, the social media channels expose individuals’ to privacy problems and intrusion by any interested parties. In fact, nothing which is shared in the social media channels is private. According to the survey conducted, 81% of the people surveyed believed that social media is insecure. The government through the NSA (National Security Agencies) intrudes to people’s data and communication in social media meaning that their private information ends up in the hands of the government. Many people do not know about social media privacy settings and this means that they leave their social media accounts prone to invasion (Procon.org, 2018). Viruses such as Steck. Evl can also be propagated via the social media to cause harm to the users. Most of these viruses are spies and send users priv.
CYB207 v2Wk 4 – Assignment TemplateCYB205 v2Page 2 of 2.docx
CYB/207 v2
Wk 4 – Assignment Template
CYB/205 v2
Page 2 of 2
NIST Risk Management Framework Step
What is the key NIST Special Publication that guides this step?
What are the typically deliverables for this step??
Who typically works on the deliverables for this step??
Step 1
Categorize
<(list NIST special pub)
(Describe the deliverable)
(List Author)
Step 2
Select
Step 3
Implement
Step 4
Assess
Step 5
Authorize
Step 6
Monitor
Copyright 2020 by University of Phoenix. All rights reserved.
Copyright 2020 by University of Phoenix. All rights reserved.
A Selection From
HAMMURABI'S CODE OF LAWS
(circa 1780 B.C.)
Translated by L. W. King
CODE OF LAWS
2. If any one bring an accusation against a man, and the accused go to the river and leap into the river, if he sink in the river his accuser shall take possession of his house. But if the river prove that the accused is not guilty, and he escape unhurt, then he who had brought the accusation shall be put to death, while he who leaped into the river shall take possession of the house that had belonged to his accuser.
3. If any one bring an accusation of any crime before the elders, and does not prove what he has charged, he shall, if it be a capital offense charged, be put to death.
6. If any one steal the property of a temple or of the court, he shall be put to death, and also the one who receives the stolen thing from him shall be put to death.
14. If any one steal the minor son of another, he shall be put to death.
15. If any one take a male or female slave of the court, or a male or female slave of a freed man, outside the city gates, he shall be put to death.
17. If any one find runaway male or female slaves in the open country and bring them to their masters, the master of the slaves shall pay him two shekels of silver.
21. If any one break a hole into a house (break in to steal), he shall be put to death before that hole and be buried.
22. If any one is committing a robbery and is caught, then he shall be put to death.
25. If fire break out in a house, and some one who comes to put it out cast his eye upon the property of the owner of the house, and take the property of the master of the house, he shall be thrown into that self-same fire.
59. If any man, without the knowledge of the owner of a garden, fell a tree in a garden he shall pay half a mina in money.
108. If a tavern-keeper (feminine) does not accept corn according to gross weight in payment of drink, but takes money, and the price of the drink is less than that of the corn, she shall be convicted and thrown into the water.
112. If any one be on a journey and entrust silver, gold, precious stones, or any movable property to another, and wish to recover it from him; if the latter do not bring all of the property to the appointed place, but appropriate it to his own use, then shall this man, who did not bring the property to hand it over, be convicted, and he shall pay fivefold for all that had been entrusted to him.
.
CUSTOMERSERVICE-TRAINIGPROGRAM 2 TA.docx
CUSTOMER SERVICE- TRAINIG PROGRAM
2
TABLE OF CONTENTS
Introduction ------------------------------------------------------------------------------------------------------------3
Training Needs Analysis ---------------------------------------------------------------------------------------------4
Training Design -------------------------------------------------------------------------------------------------------9
Training Objectives --------------------------------------------------------------------------------------------------10
Training Methods ----------------------------------------------------------------------------------------------------11
Training Development ----------------------------------------------------------------------------------------------13
Training Evaluation -------------------------------------------------------------------------------------------------14
Appendix I ------------------------------------------------------------------------------------------------------------16
References ------------------------------------------------------------------------------------------------------------17
3
INTRODUCTION
Background
In contrast to Walmart’s ability in maintaining leadership as a multinational retail aiming sustainability,
corporate philanthropy and employment opportunity, the company is falling behind in terms of customer
service satisfaction. Despite to the effort of Walmart’s executives throughout these years, in building a better
relationship with their customers, it seems they remain still unsuccessful. This can be measured as their
satisfaction rating levels are still extremely low when compared to other businesses in the same industry. Per
the American Customer Satisfaction Index (ACSI) annual ranking for 2016, Walmart, “still between one of
the 10 companies with the worst customer satisfaction”. (Tim Denman-March 01, 2016)
Since we all recognize the crucial importance that represents to any business keeping their customers happy,
not only with the price of the product but most important with the service provided. I will create a training
plan mainly focused in the delivery of effective customer service practices for all Walmart customer services
associates. This training program will provide to all Walmart’s new hires and current associates the
opportunity of not only learning, but also expanding, reinforcing and creating consistency of their knowledge
on how to deal with customers in different situations. How to improve happiness for the customers while
shopping and how to improve the associate’s customer service attitude and efficiency with the goal of
offering an outstanding service. Ultimately, to achieve delivering an enjoyable shopping experience to all
Walmart’s clients. This training will be presented in five different modules; each module will represent a
fundamental aspect inside of customer service job in order to make the associates.
Customer Service Test (Chapter 6 - 10)Name Multiple Choice.docx
Customer Service
Test (Chapter 6 - 10)
Name:
Multiple Choice Questions (3 points each – please highlight your response)
1) ____ The Regional Sales Manager of a medical device company is an assertive person who proactively engages in confrontational dialogue during sales meetings of his company. Being a forceful businessman, he prefers firm handshakes in his interactions and is inclined to project a confident, arrogant demeanor. He is most likely to prefer what personality style:
a. Inquisitive
b. Rational
c. Expressive
d. Decisive
2) ____ An individual who favors solitary leisure activities over people-oriented activities is most likely to adopt what personality style:
a. Decisive
b. Expressive
c. Inquisitive
d. Rational
3) ____ People who adopt the inquisitive style differ from people who adopt the expressive style in that the former tends to be more like which of the following:
a. Volunteers feelings freely
b. Be very punctual and time conscious
c. Enjoys engaging individuals in person
d. Prefers informality and closeness in interactions
4) ____ A customer approaches a salesperson to discuss details of a product he is interested in. Given her preference for the expressive style, which of the following would the customer likely be interested in:
a. The bottom line of using the product
b. Instructions that discuss the use of the product
c. Questions related to rebates and other technical information
d. The color and sizes that the product is available in
5) ____ A good way to establish good relationships with an internal customer is to:
a. Tell your co-worker about all your work and family challenges
b. Wear strong fragrances to make sure you get noticed
c. Stay connected by stopping by their work area periodically
d. Forward your calls to him/her when you are away from your desk
6) ____ One strategy for dealing with talkative customers is to:
a. Ignore all the other customers while listening to them
b. Roll your eyes and look away
c. Direct them to your co-workers
d. Used closed-end questions to guide the conversation
7) ____ Which of the following is the last step of the problem solving model:
a. Evaluate the alternatives
b. Identify the alternatives
c. Monitor the results
d. Make a decision
8) ____ The Customer Experience Representative is confronted by an upset customers and uses a problem solving model to address the issue. She first identified the problem. The next step she should take is:
a. Monitor the results
b. Identify the alternatives
c. Make a decision
d. Evaluate the alternatives
9) ____ The last step of the service recover process is:
a. Show compassion
b. Conduct a follow up
c. Take further action
d. Apologize another time
10) ____ Which of the following statements is an example of an individualistic culture:
a. A country that provides all of it citizens with complete healthcare
b. A native tribe whose members pursue personal goals over the tribe’s
c. An ethnic group that runs all its decis.
Customer Value Funnel Questions1. Identify the relevant .docx
Customer Value Funnel Questions
1. Identify the relevant macroenvironmental factors (level 1). What impact do these issues have on the focal organization?
2. Discuss the market factors (level 2). How do collaboration, competition, suppliers and regulators affect the performance of the focal organization?
.
Customer service is something that we have all heard of and have som.docx
Customer service is something that we have all heard of and have some degree of familiarity with. However, customer service issues are a frequent complaint amongst customers. Using the Internet or another resource identify an organization with a reputation in customer service excellence. Then find another that has had a long history of customer service issues and complaints.
How do organizations promote customer service excellence?
What are the effects of poor customer service?
How does quality tie into customer service?
How can organizations improve their customer service models?
.
Customer requests areProposed Cloud Architecture (5 pages n.docx
Customer requests are:
Proposed Cloud Architecture (5 pages needed from step 1 to step 5)
Final Report Evaluating AWS and Azure Providers (5 pages (step1 to5) + 2 pages from step 6 to 7 = the final report would be 7 pages), also you will find
the template for the final
report is on the last pages
Below are the instructions
Since you have become familiar with the foundations of cloud computing technologies, along with their risks and the legal and compliance issues, you will now explore cloud offerings of popular cloud providers and evaluate them to recommend one that would be the best fit for BallotOnline.
In this project, you will first learn about networking in the cloud and auxiliary cloud services provided by cloud vendors. Next, you will explore cloud computing trends, best practices, and issues involved in migrating IT deployments to the cloud, as well as typical architectures of cloud deployments. Then, you will apply your findings to propose a general architecture for BallotOnline’s cloud deployment to best address the company’s business requirements.
Once you have selected a deployment architecture, you will research two leading cloud vendors: Amazon Web Services (AWS) and Microsoft Azure. Exploring and comparing the tools available for application migration will enable you to recommend a vendor to the executives in your final report. The final deliverable is a written report to BallotOnline management, describing the results of your research and recommending the cloud deployment architecture and the vendor for its deployment, with justification.
Your final report should demonstrate that you understand the IT needs of the organization as you evaluate and select cloud providers. The report should include your insights on the appropriate direction to take to handle the company’s IT business needs. You will also be assessed on the ability to integrate relevant risk, policy, and compliance consideration into the recommendations, as well as the clarity of your writing and a demonstration of logical, step-by-step decision making to formulate and justify your ideas.
Check the
Project 3 FAQ thread
in the discussion area for any last-minute updates or clarifications about the project.
Step 1: Research Networking and Auxiliary Services in the Cloud
The executives at BallotOnline have been impressed with your research on cloud computing thus far. While there are a variety of
cloud providers
, BallotOnline is considering using Amazon Web Services (AWS) and Microsoft Azure, two of the top providers in the market. BallotOnline's executives want you to help determine which would be the best provider for the organization.
You will start with learning about
internet networking basics
and
cloud networking
. You will also research many
cloud services
that cloud providers make available to their customers to help them take full advantage of cloud service and deployment models.
Step 2: Research Cloud Trends, Best Practices, and Mig.
Customer Relationship Management Presented ByShan Gu Cris.docx
Customer Relationship Management
Presented By:
Shan Gu
Cristobal Vaca
Amber Vargas
Jasmine Villasenor- Team Leader
Xiaoqi Zhou
1
IST 309
Professor He
Group 10
3/18/20
23-25 minute presentation
Overview
Introduction to Customer Relationship Management (CRM)
Objectives of CRM
Different forms of CRM
Examples of businesses that use CRM
The problem, context, & architecture of CRM
The state of art & current best practices of CRM
Advantages and Disadvantages of CRM
Recommendations
2
Introduction to CRM
Customer relationship management (CRM) is an approach to manage a company's interaction with current and potential customers
It’s seen as both an organizational strategy & information technology
Takes form in various systems and applications
Builds sustainable long-term customer relationships that create value for both the company and it’s customers
Contributes to customer retention & expansion of their relationships with advantageous existing customers
Obtains new customers
3
It uses data analysis about customers' history with a company to improve business relationships with customers, specifically focusing on customer retention and ultimately driving sales growth.
CRM helps companies acquire new customers and retain and expand their relationships with profitable existing customers. Retaining customers is particularly important because repeat customers are the largest generator of revenue for an enterprise. Also, organizations have long understood that winning back a customer who has switched to a competitor is vastly more expensive than keeping that customer satisfied in the first place.
The goal is simple: Improve business relationships. A CRM system helps companies stay connected to customers, streamline processes, and improve profitability.
Objectives
Who is CRM for?
Large businesses
Small businesses
Customers of both types of businesses listed above
4
Key Features:
stay connected to customers
streamline processes
provide visibility & easy access to data
improve efficiency & profitability
How does CRM benefit businesses?
Provides a clear overview of your customers
Can be used as both a sales and marketing tool
Contributes information from HR → Customer service → Supply-chain management
A CRM system gives eve#ryone — from sales, customer service, business development, recruiting, marketing, or any other line of business — a better way to manage the external interactions and relationships that drive success. A CRM tool lets you store customer and prospect contact information, identify sales opportunities, record service issues, and manage marketing campaigns, all in one central location — and make information about every customer interaction available to anyone at your company who might need it.
Some of the biggest gains in productivity can come from moving beyond CRM as a sales and marketing tool, and embedding it in your business – from HR to customer services and supply-chain management.
E.
Custom Vans Inc. Custom Vans Inc. specializes in converting st.docx
Custom Vans Inc. Custom Vans Inc
. specializes in converting standard vans into campers. Depending on the amount of work and customizing to be done, the customizing could cost less than $1,000 to more than $5,000. In less than four years, Tony Rizzo was able to expand his small operation in Gary, Indiana, to other major outlets in Chicago, Milwaukee, Minneapolis, and Detroit.
Innovation was the major factor in Tony’ s success in converting a small van shop into one of the largest and most profitable custom van operations in the Midwest. Tony seemed to have a special ability to design and develop unique features and devices that were always in high demand by van owners. An example was Shower-Rific, which Tony developed only six months after he started Custom Vans Inc. These small showers were completely self-contained, and they could be placed in almost any type of van and in a number of different locations within a van. Shower-Rific was made of fiberglass and contained towel racks, built-in soap and shampoo holders, and a unique plastic door. Each Shower-Rific took 2 gallons of fiberglass and 3 hours of labor to manufacture.
Most of the Shower-Rifics were manufactured in Gary, in the same warehouse where Custom Vans Inc. was founded. The manufacturing plant in Gary could produce 300 Shower-Rifics in a month, but that capacity never seemed to be enough. Custom Vans shops in all locations were complaining about not getting enough Shower-Rifics, and because Minneapolis was farther away from Gary than the other locations, Tony was always inclined to ship Shower-Rifics to the other locations before Minneapolis. This infuriated the manager of Custom Vans at Minneapolis, and after many heated discussions, Tony decided to start another manufacturing plant for Shower-Rifics at Fort Wayne, Indiana.
The manufacturing plant at Fort Wayne could produce 150 Shower-Rifics per month. The manufacturing plant at Fort Wayne was still not able to meet current demand for Shower-Rifics, and Tony knew that the demand for his unique camper shower would grow rapidly in the next year. After consulting with his lawyer and banker, Tony concluded that he should open two new manufacturing plants as soon as possible. Each plant would have the same capacity as the Fort Wayne manufacturing plant. An initial investigation into possible manufacturing locations was made, and Tony decided that the two new plants should be located in Detroit, Michigan; Rockford, Illinois; or Madison, Wisconsin. Tony knew that selecting the best location for the two new manufacturing plants would be difficult. Transportation costs and demands for the various locations were important considerations.
The Chicago shop was managed by Bill Burch. This Custom Vans shop was one of the first established by Tony, and it continued to outperform the other locations. The manufacturing plant at Gary was supplying the Chicago shop with 200 Shower-Rifics each month, although Bill knew that the demand for the.
More from dorishigh (20)
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber Security ThreatsYassir NourDr. Fonda IngramETCS-690 .docx
Cyber Security ThreatsYassir NourDr. Fonda IngramETCS-690 .docx
Cyber Security in Industry 4.0Cyber Security in Industry 4.0 (.docx
Cyber Security in Industry 4.0Cyber Security in Industry 4.0 (.docx
Cyber Security and the Internet of ThingsVulnerabilities, T.docx
Cyber Security and the Internet of ThingsVulnerabilities, T.docx
Cyber Security Gone too farCarlos Diego LimaExce.docx
Cyber Security Gone too farCarlos Diego LimaExce.docx
CW 1R Checklist and Feedback Sheet Student Copy Go through this.docx
CW 1R Checklist and Feedback Sheet Student Copy Go through this.docx
CW 1 Car Industry and AIby Victoria StephensonSubmission.docx
CW 1 Car Industry and AIby Victoria StephensonSubmission.docx
CWTS CWFT Module 7 Chapter 2 Eco-maps 1 ECO-MAPS .docx
CWTS CWFT Module 7 Chapter 2 Eco-maps 1 ECO-MAPS .docx
Cw2 Marking Rubric Managerial Finance0Fail2(1-29) Fail.docx
Cw2 Marking Rubric Managerial Finance0Fail2(1-29) Fail.docx
Cyber AttacksProtecting National Infrastructure, 1st ed.Ch.docx
Cyber AttacksProtecting National Infrastructure, 1st ed.Ch.docx
CVPSales price per unit$75.00Variable Cost per unit$67.00Fixed C.docx
CVPSales price per unit$75.00Variable Cost per unit$67.00Fixed C.docx
CYB207 v2Wk 4 – Assignment TemplateCYB205 v2Page 2 of 2.docx
CYB207 v2Wk 4 – Assignment TemplateCYB205 v2Page 2 of 2.docx
Customer Service Test (Chapter 6 - 10)Name Multiple Choice.docx
Customer Service Test (Chapter 6 - 10)Name Multiple Choice.docx
Customer Value Funnel Questions1. Identify the relevant .docx
Customer Value Funnel Questions1. Identify the relevant .docx
Customer service is something that we have all heard of and have som.docx
Customer service is something that we have all heard of and have som.docx
Customer requests areProposed Cloud Architecture (5 pages n.docx
Customer requests areProposed Cloud Architecture (5 pages n.docx
Customer Relationship Management Presented ByShan Gu Cris.docx
Customer Relationship Management Presented ByShan Gu Cris.docx
Custom Vans Inc. Custom Vans Inc. specializes in converting st.docx
Custom Vans Inc. Custom Vans Inc. specializes in converting st.docx
Recently uploaded
Acetabularia Information For Class 9 .docx
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
The approach at University of Liverpool.pptx
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
Home assignment II on Spectroscopy 2024 Answers.pdf
Answers to Home assignment on UV-Visible spectroscopy: Calculation of wavelength of UV-Visible absorption
Operation Blue Star - Saka Neela Tara
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
The French Revolution Class 9 Study Material pdf free download
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Model Attribute Check Company Auto Property
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
Biological Screening of Herbal Drugs in detailed.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
How libraries can support authors with open access requirements for UKRI fund...
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
Thesis Statement for students diagnonsed withADHD.ppt
Presentation required for the master in Education.
Supporting (UKRI) OA monographs at Salford.pptx
How libraries can support authors with open access requirements for UKRI funded books
Wednesday 22 May 2024, 14:00-15:00.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Honest Reviews of Tim Han LMA Course Program.pptx
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Event Link:-
https://meetups.mulesoft.com/events/details/mulesoft-mysore-presents-exploring-gemini-ai-and-integration-with-mulesoft/
Agenda
● Java 17 Upgrade Overview
● Why and by when do customers need to upgrade to Java 17?
● Is there any immediate impact to upgrading to Mule Runtime 4.6 and beyond?
● Which MuleSoft products are in scope?
For Upcoming Meetups Join Mysore Meetup Group - https://meetups.mulesoft.com/mysore/
YouTube:- youtube.com/@mulesoftmysore
Mysore WhatsApp group:- https://chat.whatsapp.com/EhqtHtCC75vCAX7gaO842N
Speaker:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Priya Shaw - https://www.linkedin.com/in/priya-shaw
Organizers:-
Shubham Chaurasia - https://www.linkedin.com/in/shubhamchaurasia1/
Giridhar Meka - https://www.linkedin.com/in/giridharmeka
Priya Shaw - https://www.linkedin.com/in/priya-shaw
Shyam Raj Prasad-
https://www.linkedin.com/in/shyam-raj-prasad/
Unit 2- Research Aptitude (UGC NET Paper I).pdf
This slide describes the research aptitude of unit 2 in the UGC NET paper I.
Digital Artifact 2 - Investigating Pavilion Designs
Digital Artifact 2 - Pavilions
NGV Architecture Commission Competition
MPavilion Commission Competition
Other Pavilion Designs
Recently uploaded (20)
Home assignment II on Spectroscopy 2024 Answers.pdf
Home assignment II on Spectroscopy 2024 Answers.pdf
The French Revolution Class 9 Study Material pdf free download
The French Revolution Class 9 Study Material pdf free download
How libraries can support authors with open access requirements for UKRI fund...
How libraries can support authors with open access requirements for UKRI fund...
Thesis Statement for students diagnonsed withADHD.ppt
Thesis Statement for students diagnonsed withADHD.ppt
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Mule 4.6 & Java 17 Upgrade | MuleSoft Mysore Meetup #46
Digital Artifact 2 - Investigating Pavilion Designs
Digital Artifact 2 - Investigating Pavilion Designs
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio.docx
- 1. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Ratio Analysis The Vanguard Group, Inc. has compiled the following financial statements and comparative financial ratios for the year-end review. Balance Sheet Vanguard Group, Inc. December 31, 2007 Assets Current assets Cash $ 118,750 Accounts receivable 296,250 Inventory 303,750 Total current assets $ 718,750
- 2. Gross fixed assets $625,000 Less: Accumulated depreciation 93,750 Net fixed assets 531,250 Total assets $1,250,000 Liabilities and stockholders’ equity Current liabilities Accounts payable $ 111,250 Notes payable 211,250 Accruals 108,750 Total current liabilities $ 431,250 Long-term debt 235,000 Total liabilities $ 666,250 Stockholders’ equity Common stock 318,750 Retained earnings 265,000 Total stockholders’ equity $ 583,750 Total liabilities and stockholders’ equity $1,250,000 Income Statement Vanguard Group, Inc. for the Year Ended December 31, 2007 Sales revenue $1,680,000 Cost of sales 1,362,480 Gross profits $ 317,520 Less: Operating expenses Selling expense $ 125,600 General and administrative expense 81,600 Depreciation expense 24,000
- 3. Total operating expense $231,200 Operating profits $ 86,320 Less: Interest expense 15,600 Net profits before taxes $ 70,720 Less: Taxes (40%) 28,288 Net profits after taxes $ 42,432 Historical and Industry Average Ratios Vanguard Group, Inc. Industry Average Ratio 2005 2006 2007 2007 Current ratio 1.6 1.7 — 1.6 Quick ratio 0.9 1.0 — 0.9 Inventory turnover 6.0 5.0 — 8.4 Average collection period 40 days 50 days — 40 days Total asset turnover 1.5 1.5 — 1.75 Debt ratio 60% 56% — 50% Times interest earned 2.5 3.5 — 4.0 Gross profit margin 20% 19.7% — 20% Operating profit margin 4.7% 4.8% — 6% Net profit margin 2.0% 2.3% — 3% Return on investment 3.0% 3.5% — 5.25% Return on equity 7.5% 7.95% — 10.5%