Problem 1
Problem 2 (two screen shots)
Problem 3 (two screen shots)
Problem 4 (three screen shots)
Problem 5 (one screen shot)
Problem 6 (six screenshots plus a data table)
.
Problem 20-1A Production cost flow and measurement; journal entrie.docxChantellPantoja184
Problem 20-1A Production cost flow and measurement; journal entries L.O. P1, P2, P3, P4
[The following information applies to the questions displayed below.]
Edison Company manufactures wool blankets and accounts for product costs using process costing. The following information is available regarding its May inventories.
Beginning
Inventory
Ending
Inventory
Raw materials inventory
$
60,000
$
41,000
Goods in process inventory
449,000
521,500
Finished goods inventory
610,000
342,001
The following additional information describes the company's production activities for May.
Raw materials purchases (on credit)
$
250,000
Factory payroll cost (paid in cash)
1,850,300
Other overhead cost (Other Accounts credited)
82,000
Materials used
Direct
$
200,500
Indirect
50,000
Labor used
Direct
$
1,060,300
Indirect
790,000
Overhead rate as a percent of direct labor
115
%
Sales (on credit)
$
3,000,000
The predetermined overhead rate was computed at the beginning of the year as 115% of direct labor cost.
\\\\\
rev: 11_02_2011
references
1.
value:
2.00 points
Problem 20-1A Part 1
Required:
1(a)
Compute the cost of products transferred from production to finished goods. (Omit the "$" sign in your response.)
Cost of products transferred
$
1(b)
Compute the cost of goods sold. (Omit the "$" sign in your response.)
Cost of goods sold
$
rev: 10_31_2011
check my workeBook Links (4)references
2.
value:
5.00 points
Problem 20-1A Part 2
2(a)
Prepare journal entry dated May 31 to record the raw materials purchases. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(b)
Prepare journal entry dated May 31 to record the direct materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(c)
Prepare journal entry dated May 31 to record the indirect materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(d)
Prepare journal entry dated May 31 to record the payroll costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(e)
Prepare journal entry dated May 31 to record the direct labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(f)
Prepare journal entry dated May 31 to record the indirect labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(g)
Prepare journal entry dated May 31 to record the other overhead costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(h)
Prepare journal entry dated May 31 to record the overhead applied. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(i)
Prepare journal entry dated May 31 to record the goods transferred from production to finished goods.(Omit the "$" sign in yo.
Problem 2 Obtain Io.Let x be the current through j2, ..docxChantellPantoja184
Problem 2: Obtain Io.
Let x be the current through j2, .
Let .
.
.
.
………..1.
…………2.
.
.
…………3.
……………….4.
Solving these 4 equations we can get .
.
Problem 1:Find currents I1, I2, and I3
Problem 2: Obtain Io
Problem 3:Obtain io
.
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000.docxChantellPantoja184
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000 in cash and executing a $400,000 note payable to the former owner. The note bears interest at 10% per annum, with interest being payable annually on March 31 of each year. Rojas is also required to make a $100,000 payment toward the note's principal on every March 31.(a)Prepare the appropriate journal entry to record the land purchase on April 1, 20X4.(b)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4.(c)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X5.(d)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X5.(e)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X6.
&R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Worksheet 1(a), (b), (c), (d), (e)GENERAL JOURNALDateAccountsDebitCredit04-01-X412-31-X403-31-X512-31-X503-31-X6
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Problem 2Ace Brick company issued $100,000 of 5-year bonds. The bonds were issued at par on January 1, 20X1, and bear interest at a rate of 8% per annum, payable semiannually.(a)Prepare the journal entry to record the bond issue on January, 20X1.(b)Prepare the journal entry that Ace would record on each interest date.(c)Prepare the journal entry that Ace would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Worksheet 2(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Problem 3Erik Food Supply Company issued $100,000 of face amount of 4-year bonds on January 1, 20X1. The bonds were issued at 98, and bear interest at a stated rate of 8% per annum, payable semiannually. The discount is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issuance on January, 20X1.(b)Prepare the journal entry that Erik would record on each interest date.(c)Prepare the journal entry that Erik would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Worksheet 3(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Problem 4Horton Micro Chip Company issued $100,000 of face amount of 6-year bonds on January 1, 20X1. The bonds were issed at 103, and bear interest at a stated rate of 8% per annum, payable semiannually. The premium is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issue on January, 20X1.(b)Prepare the journal entry that Horton would record on each interest date.(c)Prepare the journal entry that Horton would record at maturity of the bonds.
&R&"Myriad We.
Problem 17-1 Dividends and Taxes [LO2]Dark Day, Inc., has declar.docxChantellPantoja184
Problem 17-1 Dividends and Taxes [LO2]
Dark Day, Inc., has declared a $5.60 per share dividend. Suppose capital gains are not taxed, but dividends are taxed at 15 percent. New IRS regulations require that taxes be withheld at the time the dividend is paid. Dark Day sells for $94.10 per share, and the stock is about to go ex-dividend.
What do you think the ex-dividend price will be? (Round your answer to 2 decimal places. (e.g., 32.16))
Ex-dividend price
$
Problem 17-2 Stock Dividends [LO3]
The owners’ equity accounts for Alexander International are shown here:
Common stock ($0.60 par value)
$
45,000
Capital surplus
340,000
Retained earnings
748,120
Total owners’ equity
$
1,133,120
a-1
If Alexander stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed?
New shares issued
a-2
Show how the equity accounts would change.
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
b-1
If instead Alexander declared a 20 percent stock dividend, how many new shares will be distributed?
New shares issued
b-2
Show how the equity accounts would change. (Negative amount should be indicated by a minus sign.)
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
Problem 17-3 Stock Splits [LO3]
The owners' equity accounts for Alexander International are shown here.
Common stock ($0.50 par value)
$
35,000
Capital surplus
320,000
Retained earnings
708,120
Total owners’ equity
$
1,063,120
a-1
If Alexander declares a five-for-one stock split, how many shares are outstanding now?
New shares outstanding
a-2
What is the new par value per share? (Round your answer to 3 decimal places. (e.g., 32.161))
New par value
$ per share
b-1
If Alexander declares a one-for-seven reverse stock split, how many shares are outstanding now?
New shares outstanding
b-2
What is the new par value per share? (Round your answer to 2 decimal places. (e.g., 32.16))
New par value
$ per share
Problem 17-4 Stock Splits and Stock Dividends [LO3]
Red Rocks Corporation (RRC) currently has 485,000 shares of stock outstanding that sell for $40 per share. Assuming no market imperfections or tax effects exist, what will the share price be after:
a.
RRC has a four-for-three stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
b.
RRC has a 15 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
c.
RRC has a 54.5 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
d.
RRC has a two-for-seven reverse stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
Determine the new number of shares outstanding in parts (a) through (d).
a.
New shares outstanding
b.
New shares o.
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value.docxChantellPantoja184
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value of a common stock if the firm's earnings and dividends are growing annually at 10%, the current dividend is $1.32,and investors require a 15% return on investment?What is the stock's rate of return if the market price of the stock is $35?
Problem 2Problem 2 - Preferred Stock Price and ReturnA firm has preferred stock outstanding with a $1,000 par value and a $40 annual dividend with no maturity. If the required rate of return is 9%, what is the price of the preferred stock?The market price of a firm's preferred stock is $24 and pays an annual dividend of $2.50. If the stock's par value is $1,000 and it has no maturity, what is the return on the preferred stock?
Problem 3Problem 3 - Bond Valuation and YieldA bond has a par value of $1,000, pays $50 semiannually and has a maturity of 10 years.If the bond earns 12% per year, what is the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond?NperPMTPVFVTypeRateWhat would be the bond's price if the rate earned declined to 8% per year?RateNperPMTFVTypePVIf the maturity period is reduced to 5 years and the required rate of return is 8%, what would be the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond when the maturity is 5 years and the required rate of return is 8%?NperPMTPVFVTypeRateWhat generalizations about bond prices, interest rates and maturity periods can be made based on the calculations made above?
Problem 4Problem 4 - Callable BondsThe following bonds have a par value of $1,000 and the required rate of return is 10%.Bond XY: 5¼ percent coupon, with interest paid annually for 20 yearsBond AB: 14 percent coupon, with interest paid annually for 20 yearsWhat is each bond's current market price?Bond XYBond ABRateNperPMTFVTypePVIf current interest rates are 9%, which bond would you expect to be called? Explain.
Exercise 10-5
During the month of March, Olinger Company’s employees earned wages of $69,500. Withholdings related to these wages were $5,317 for Social Security (FICA), $8,145 for federal income tax, $3,366 for state income tax, and $434 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $760 for state unemployment tax.
Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
SHOW LIST OF ACCOUNTS
LINK TO TEXT
Prepare the entry to record the company’s payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
===========================================
E.
Problem 1Prescott, Inc., manufactures bookcases and uses an activi.docxChantellPantoja184
Problem 1Prescott, Inc., manufactures bookcases and uses an activity-based costing system. Prescott's activity areas and related data follows:ActivityBudgeted Cost
of ActivityAllocation BaseCost Allocation
RateMaterials handling$230,000Number of parts$0.50Assembly3,200,000Direct labor hours16.00Finishing180,000Number of finished
units4.50Prescott produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct
materials costs, and other data follow:ProductTotal Units
ProducedTotal Direct
Materials CostsTotal Direct
Labor CostsTotal Number
of PartsTotal Assembling
Direct Labor HoursStandard bookcase3,000$36,000$45,0009,0004,500Unfinished bookcase3,50035,00035,0007,0003,500Requirements:1. Compute the manufacturing product cost per unit of each type of bookcase.2. Suppose that pre-manufacturing activities, such as product design, were assigned to the standard bookcases at $7 each, and to the unfinished bookcases at $2 each. Similar analyses
were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $22 per standard bookcase and $14 per
unfinished bookcase. Compute the full product costs per unit.3. Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference.4. What price should Prescott's managers set for unfinished bookcases to earn $15 per bookcase?
Problem 2Corbertt Pharmaceuticals manufactures an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health-care facilities
and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system
would be beneficial:ActivityEstimated Indirect Activity
CostsAllocation BaseEstimated Quantity of
Allocation BaseMaterials handling$95,000Kilos19,000 kilosPackaging219,000Machine hours5,475 hoursQuality assurance124,500Samples2,075 samplesTotal indirect costs$438,500Other production information includes the following:Commercial ContainersTravel PacksUnits produced3,500 containers57,000 packsWeight in kilos14,0005,700Machine hours2,625570Number of samples700855Requirements:1. Compute the cost allocation rate for each activity.2. Use the activity-based cost allocation rates to compute the activity costs per unit of the commercial containers and the travel packs. (Hint: First compute the total activity
cost allocated to each product line, and then compute the cost per unit.)3. Corbertt's original single-allocation-base costing system allocated indirect costs to produce at $157 per machine hour. Compute the total indirect costs allocated to the
commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for ea.
Problem 1Preston Recliners manufactures leather recliners and uses.docxChantellPantoja184
Problem 1Preston Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Preston allocates overhead based on yards of direct materials. The company's performance report includes the following selected data:Static Budget
(1,000 recliners)Actual Results
(980 recliners)Sales (1,000 recliners X $495)$495,000 (980 recliners X $475)$465,500Variable manufacturing costs: Direct materials (6,000 yds @ $8.80/yard)52,800 (6,150 yds @ $8.60/yard)52,890 Direct labor (10,000 hrs @ $9.20/hour)92,000 (9,600 hrs @ $9.30/hour)89,280Variable overhead (6,000 yds @ $5.00/yard)30,000 (6,510 yds @ $6.40/yard)39,360Fixed manufacturing costs: Fixed overhead60,00062,000Total cost of goods sold$234,800$243,530Gross profit$260,200$221,970Requirements:1. Prepare a flexible budget based on the actual number of recliners sold.2. Compute the price variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead spending, variable overhead efficiency, fixed overhead spending, and fixed overhead volume variances.3. Have Preston's managers done a good job or a poor job controlling materials, labor, and overhead costs? Why?4. Describe how Preston's managers can benefit from the standard costing system.
Problem 2AllTalk Technologies manufactures capacitors for cellular base stations and other communications applications. The company's January 2012 flexible budget income statement shows output levels of 6,500, 8,000, and 10,000 units. The static budget was based on expected sales of 8,000 units.ALLTALK TECHNOLOGIES
Flexible Budget Income Statement
Month Ended January 31, 2012Per UnitBy Units (Capacitors)6,5008,00010,000Sales revenue$24$156,000$192,000$240,000Variable expenses$1065,00080,000100,000Contribution margin$91,000$112,000$140,000Fixed expenses53,00053,00053,000Operating income$38,000$59,000$87,000The company sold 10,000 units during January, and its actual operating income was as follows:ALLTALK TECHNOLOGIES
Income Statement
Month Ended January 31, 2012Sales revenue$246,000Variable expenses104,500Contribution margin$141,500Fixed expenses54,000Operating income$87,500Requirements:1. Prepare an income statement performance report for January.2. What was the effect on AllTalk's operating income of selling 2,000 units more than the static budget level of sales?3. What is AllTalk's static budget variance? Explain why the income statement performance report provides more useful information to AllTalk's managers than the simple static budget variance. What insights can AllTalk's managers draw from this performance report?
Problem 3Java manufacturers coffee mugs that it sells to other companies for customizing with their own logos. Java prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit.
Problem 1
Problem 2 (two screen shots)
Problem 3 (two screen shots)
Problem 4 (three screen shots)
Problem 5 (one screen shot)
Problem 6 (six screenshots plus a data table)
.
Problem 20-1A Production cost flow and measurement; journal entrie.docxChantellPantoja184
Problem 20-1A Production cost flow and measurement; journal entries L.O. P1, P2, P3, P4
[The following information applies to the questions displayed below.]
Edison Company manufactures wool blankets and accounts for product costs using process costing. The following information is available regarding its May inventories.
Beginning
Inventory
Ending
Inventory
Raw materials inventory
$
60,000
$
41,000
Goods in process inventory
449,000
521,500
Finished goods inventory
610,000
342,001
The following additional information describes the company's production activities for May.
Raw materials purchases (on credit)
$
250,000
Factory payroll cost (paid in cash)
1,850,300
Other overhead cost (Other Accounts credited)
82,000
Materials used
Direct
$
200,500
Indirect
50,000
Labor used
Direct
$
1,060,300
Indirect
790,000
Overhead rate as a percent of direct labor
115
%
Sales (on credit)
$
3,000,000
The predetermined overhead rate was computed at the beginning of the year as 115% of direct labor cost.
\\\\\
rev: 11_02_2011
references
1.
value:
2.00 points
Problem 20-1A Part 1
Required:
1(a)
Compute the cost of products transferred from production to finished goods. (Omit the "$" sign in your response.)
Cost of products transferred
$
1(b)
Compute the cost of goods sold. (Omit the "$" sign in your response.)
Cost of goods sold
$
rev: 10_31_2011
check my workeBook Links (4)references
2.
value:
5.00 points
Problem 20-1A Part 2
2(a)
Prepare journal entry dated May 31 to record the raw materials purchases. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(b)
Prepare journal entry dated May 31 to record the direct materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(c)
Prepare journal entry dated May 31 to record the indirect materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(d)
Prepare journal entry dated May 31 to record the payroll costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(e)
Prepare journal entry dated May 31 to record the direct labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(f)
Prepare journal entry dated May 31 to record the indirect labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(g)
Prepare journal entry dated May 31 to record the other overhead costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(h)
Prepare journal entry dated May 31 to record the overhead applied. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(i)
Prepare journal entry dated May 31 to record the goods transferred from production to finished goods.(Omit the "$" sign in yo.
Problem 2 Obtain Io.Let x be the current through j2, ..docxChantellPantoja184
Problem 2: Obtain Io.
Let x be the current through j2, .
Let .
.
.
.
………..1.
…………2.
.
.
…………3.
……………….4.
Solving these 4 equations we can get .
.
Problem 1:Find currents I1, I2, and I3
Problem 2: Obtain Io
Problem 3:Obtain io
.
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000.docxChantellPantoja184
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000 in cash and executing a $400,000 note payable to the former owner. The note bears interest at 10% per annum, with interest being payable annually on March 31 of each year. Rojas is also required to make a $100,000 payment toward the note's principal on every March 31.(a)Prepare the appropriate journal entry to record the land purchase on April 1, 20X4.(b)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4.(c)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X5.(d)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X5.(e)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X6.
&R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Worksheet 1(a), (b), (c), (d), (e)GENERAL JOURNALDateAccountsDebitCredit04-01-X412-31-X403-31-X512-31-X503-31-X6
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Problem 2Ace Brick company issued $100,000 of 5-year bonds. The bonds were issued at par on January 1, 20X1, and bear interest at a rate of 8% per annum, payable semiannually.(a)Prepare the journal entry to record the bond issue on January, 20X1.(b)Prepare the journal entry that Ace would record on each interest date.(c)Prepare the journal entry that Ace would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Worksheet 2(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Problem 3Erik Food Supply Company issued $100,000 of face amount of 4-year bonds on January 1, 20X1. The bonds were issued at 98, and bear interest at a stated rate of 8% per annum, payable semiannually. The discount is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issuance on January, 20X1.(b)Prepare the journal entry that Erik would record on each interest date.(c)Prepare the journal entry that Erik would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Worksheet 3(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Problem 4Horton Micro Chip Company issued $100,000 of face amount of 6-year bonds on January 1, 20X1. The bonds were issed at 103, and bear interest at a stated rate of 8% per annum, payable semiannually. The premium is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issue on January, 20X1.(b)Prepare the journal entry that Horton would record on each interest date.(c)Prepare the journal entry that Horton would record at maturity of the bonds.
&R&"Myriad We.
Problem 17-1 Dividends and Taxes [LO2]Dark Day, Inc., has declar.docxChantellPantoja184
Problem 17-1 Dividends and Taxes [LO2]
Dark Day, Inc., has declared a $5.60 per share dividend. Suppose capital gains are not taxed, but dividends are taxed at 15 percent. New IRS regulations require that taxes be withheld at the time the dividend is paid. Dark Day sells for $94.10 per share, and the stock is about to go ex-dividend.
What do you think the ex-dividend price will be? (Round your answer to 2 decimal places. (e.g., 32.16))
Ex-dividend price
$
Problem 17-2 Stock Dividends [LO3]
The owners’ equity accounts for Alexander International are shown here:
Common stock ($0.60 par value)
$
45,000
Capital surplus
340,000
Retained earnings
748,120
Total owners’ equity
$
1,133,120
a-1
If Alexander stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed?
New shares issued
a-2
Show how the equity accounts would change.
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
b-1
If instead Alexander declared a 20 percent stock dividend, how many new shares will be distributed?
New shares issued
b-2
Show how the equity accounts would change. (Negative amount should be indicated by a minus sign.)
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
Problem 17-3 Stock Splits [LO3]
The owners' equity accounts for Alexander International are shown here.
Common stock ($0.50 par value)
$
35,000
Capital surplus
320,000
Retained earnings
708,120
Total owners’ equity
$
1,063,120
a-1
If Alexander declares a five-for-one stock split, how many shares are outstanding now?
New shares outstanding
a-2
What is the new par value per share? (Round your answer to 3 decimal places. (e.g., 32.161))
New par value
$ per share
b-1
If Alexander declares a one-for-seven reverse stock split, how many shares are outstanding now?
New shares outstanding
b-2
What is the new par value per share? (Round your answer to 2 decimal places. (e.g., 32.16))
New par value
$ per share
Problem 17-4 Stock Splits and Stock Dividends [LO3]
Red Rocks Corporation (RRC) currently has 485,000 shares of stock outstanding that sell for $40 per share. Assuming no market imperfections or tax effects exist, what will the share price be after:
a.
RRC has a four-for-three stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
b.
RRC has a 15 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
c.
RRC has a 54.5 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
d.
RRC has a two-for-seven reverse stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
Determine the new number of shares outstanding in parts (a) through (d).
a.
New shares outstanding
b.
New shares o.
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value.docxChantellPantoja184
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value of a common stock if the firm's earnings and dividends are growing annually at 10%, the current dividend is $1.32,and investors require a 15% return on investment?What is the stock's rate of return if the market price of the stock is $35?
Problem 2Problem 2 - Preferred Stock Price and ReturnA firm has preferred stock outstanding with a $1,000 par value and a $40 annual dividend with no maturity. If the required rate of return is 9%, what is the price of the preferred stock?The market price of a firm's preferred stock is $24 and pays an annual dividend of $2.50. If the stock's par value is $1,000 and it has no maturity, what is the return on the preferred stock?
Problem 3Problem 3 - Bond Valuation and YieldA bond has a par value of $1,000, pays $50 semiannually and has a maturity of 10 years.If the bond earns 12% per year, what is the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond?NperPMTPVFVTypeRateWhat would be the bond's price if the rate earned declined to 8% per year?RateNperPMTFVTypePVIf the maturity period is reduced to 5 years and the required rate of return is 8%, what would be the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond when the maturity is 5 years and the required rate of return is 8%?NperPMTPVFVTypeRateWhat generalizations about bond prices, interest rates and maturity periods can be made based on the calculations made above?
Problem 4Problem 4 - Callable BondsThe following bonds have a par value of $1,000 and the required rate of return is 10%.Bond XY: 5¼ percent coupon, with interest paid annually for 20 yearsBond AB: 14 percent coupon, with interest paid annually for 20 yearsWhat is each bond's current market price?Bond XYBond ABRateNperPMTFVTypePVIf current interest rates are 9%, which bond would you expect to be called? Explain.
Exercise 10-5
During the month of March, Olinger Company’s employees earned wages of $69,500. Withholdings related to these wages were $5,317 for Social Security (FICA), $8,145 for federal income tax, $3,366 for state income tax, and $434 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $760 for state unemployment tax.
Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
SHOW LIST OF ACCOUNTS
LINK TO TEXT
Prepare the entry to record the company’s payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
===========================================
E.
Problem 1Prescott, Inc., manufactures bookcases and uses an activi.docxChantellPantoja184
Problem 1Prescott, Inc., manufactures bookcases and uses an activity-based costing system. Prescott's activity areas and related data follows:ActivityBudgeted Cost
of ActivityAllocation BaseCost Allocation
RateMaterials handling$230,000Number of parts$0.50Assembly3,200,000Direct labor hours16.00Finishing180,000Number of finished
units4.50Prescott produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct
materials costs, and other data follow:ProductTotal Units
ProducedTotal Direct
Materials CostsTotal Direct
Labor CostsTotal Number
of PartsTotal Assembling
Direct Labor HoursStandard bookcase3,000$36,000$45,0009,0004,500Unfinished bookcase3,50035,00035,0007,0003,500Requirements:1. Compute the manufacturing product cost per unit of each type of bookcase.2. Suppose that pre-manufacturing activities, such as product design, were assigned to the standard bookcases at $7 each, and to the unfinished bookcases at $2 each. Similar analyses
were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $22 per standard bookcase and $14 per
unfinished bookcase. Compute the full product costs per unit.3. Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference.4. What price should Prescott's managers set for unfinished bookcases to earn $15 per bookcase?
Problem 2Corbertt Pharmaceuticals manufactures an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health-care facilities
and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system
would be beneficial:ActivityEstimated Indirect Activity
CostsAllocation BaseEstimated Quantity of
Allocation BaseMaterials handling$95,000Kilos19,000 kilosPackaging219,000Machine hours5,475 hoursQuality assurance124,500Samples2,075 samplesTotal indirect costs$438,500Other production information includes the following:Commercial ContainersTravel PacksUnits produced3,500 containers57,000 packsWeight in kilos14,0005,700Machine hours2,625570Number of samples700855Requirements:1. Compute the cost allocation rate for each activity.2. Use the activity-based cost allocation rates to compute the activity costs per unit of the commercial containers and the travel packs. (Hint: First compute the total activity
cost allocated to each product line, and then compute the cost per unit.)3. Corbertt's original single-allocation-base costing system allocated indirect costs to produce at $157 per machine hour. Compute the total indirect costs allocated to the
commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for ea.
Problem 1Preston Recliners manufactures leather recliners and uses.docxChantellPantoja184
Problem 1Preston Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Preston allocates overhead based on yards of direct materials. The company's performance report includes the following selected data:Static Budget
(1,000 recliners)Actual Results
(980 recliners)Sales (1,000 recliners X $495)$495,000 (980 recliners X $475)$465,500Variable manufacturing costs: Direct materials (6,000 yds @ $8.80/yard)52,800 (6,150 yds @ $8.60/yard)52,890 Direct labor (10,000 hrs @ $9.20/hour)92,000 (9,600 hrs @ $9.30/hour)89,280Variable overhead (6,000 yds @ $5.00/yard)30,000 (6,510 yds @ $6.40/yard)39,360Fixed manufacturing costs: Fixed overhead60,00062,000Total cost of goods sold$234,800$243,530Gross profit$260,200$221,970Requirements:1. Prepare a flexible budget based on the actual number of recliners sold.2. Compute the price variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead spending, variable overhead efficiency, fixed overhead spending, and fixed overhead volume variances.3. Have Preston's managers done a good job or a poor job controlling materials, labor, and overhead costs? Why?4. Describe how Preston's managers can benefit from the standard costing system.
Problem 2AllTalk Technologies manufactures capacitors for cellular base stations and other communications applications. The company's January 2012 flexible budget income statement shows output levels of 6,500, 8,000, and 10,000 units. The static budget was based on expected sales of 8,000 units.ALLTALK TECHNOLOGIES
Flexible Budget Income Statement
Month Ended January 31, 2012Per UnitBy Units (Capacitors)6,5008,00010,000Sales revenue$24$156,000$192,000$240,000Variable expenses$1065,00080,000100,000Contribution margin$91,000$112,000$140,000Fixed expenses53,00053,00053,000Operating income$38,000$59,000$87,000The company sold 10,000 units during January, and its actual operating income was as follows:ALLTALK TECHNOLOGIES
Income Statement
Month Ended January 31, 2012Sales revenue$246,000Variable expenses104,500Contribution margin$141,500Fixed expenses54,000Operating income$87,500Requirements:1. Prepare an income statement performance report for January.2. What was the effect on AllTalk's operating income of selling 2,000 units more than the static budget level of sales?3. What is AllTalk's static budget variance? Explain why the income statement performance report provides more useful information to AllTalk's managers than the simple static budget variance. What insights can AllTalk's managers draw from this performance report?
Problem 3Java manufacturers coffee mugs that it sells to other companies for customizing with their own logos. Java prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit.
Problem 1Pro Forma Income Statement and Balance SheetBelow is the .docxChantellPantoja184
Problem 1Pro Forma Income Statement and Balance SheetBelow is the income statement and balance sheet for Blue Bill Corporation for 2013. Based on the historical statements and theadditional information provided, construct the firm's pro forma income statement and balance sheet for 2014.Blue Bill CorporationIncome StatementFor the year ended 2013Projected201220132014Revenue$60,000$63,000Cost of goods sold42,00044,100Gross margin18,00018,900SG&A expense6,0006,300Depreciation expense1,8002,000Earnings Before Interest and Taxes (EBIT)10,20010,600Interest expense1,5001,800Taxable income8,7008,800Income Tax Expense3,0453,080Net income5,6555,720Dividends750800To retained earnings$4,905$4,920Additional income statement information:Sales will increase by 5% in 2014 from 2013 levels.COGS and SG&A will be the average percent of sales for the last 2 years.Depreciation expense will increase to $2,200.Interest expense will be $1,900.The tax rate is 35%.Dividend payout will increase to $850.Blue Bill CorporationBalance SheetDecember 31, 2013Projected20132014Current assetsCash$8,000Accounts receivable3,150Inventory9,450Total current assets20,600Property, plant, and equipment (PP&E)28,500Accumulated depreciation16,400Net PP&E12,100Total assets$32,700Current liabilitesAccounts payable$3,780Bank loan (10%)3,200Other current liabilities1,250Total current liabilities8,230Long-term debt (12%)4,800Common stock1,250Retained earnings18,420Total liabilities and equity$32,700Additional balance sheet information:The minimum cash balance is 12% of sales.Working capital accounts (accounts receivable, accounts payable, and inventory) will be the same percent of sales in 2014 as they were in 2013.$8,350 of new PP&E will be purchased in 2014.Other current liabilities will be 3% of sales in 2014.There will be no changes in the common stock or long-term debt accounts.The plug figure (the last number entered that makes the balance sheet balance) is bank loan.
1
Rough Draft
Rough Draft
Rasmussen College
Metro Dental Care is a dental office that provides affordable, convenient, and high quality of care to patients. As a patient at Metro, I personally believe that Metro Dental Care is one of the best dental clinics around, and that’s why I have chosen this company. Metro Dental Care measures their results by recording patient satisfaction.
Managing financial reports, and the quality of service they provide to their customers. Furthermore, the dentists and staff at Metro Dental Care know how important your smile is. Their mission statement states “We pride ourselves in making your smile look great so you not only look good, but feel confident with your smile.”
Metro Dental Care offers convenience for their patients with more than 40 offices throughout the Minneapolis and St. Paul metro area offering flexible hours including early morning, evening and Saturday appointments. Whether you work or live Metro Dental Care has a location near you. Metro Dental .
Problem 2-1PROBLEM 2-1Solution Legend= Value given in problemGiven.docxChantellPantoja184
This document provides a solution to Problem 2-1. It begins by listing the values given in the problem statement. The document then likely shows the step-by-step work and calculations to arrive at the solution for Problem 2-1, ending with the final answer.
PROBLEM 14-6AProblem 14-6A Norwoods Borrowings1. Total amount of .docxChantellPantoja184
PROBLEM 14-6AProblem 14-6A: Norwoods Borrowings1. Total amount of each installment payment.Present value of an ordinary annuity$200,000Interest per period(i)0.08Number of periods(n)5Total amount of each installment payment($50,091.29)Therefore the total amount of each installment payment is $ 50,091.292.Norwoods Amortization TablePeriod Ending DateBeginning balance Interest expenseNotes PayableCash paymentEnding Balance10/31/15$200,000.00$16,000.00$34,091.29$50,091.29$165,908.7110/31/16$165,909.00$13,272.72$36,818.57$50,091.29$129,090.4310/31/17$129,090.43$10,327.23$39,764.06$50,091.29$89,326.3710/31/18$89,326.37$7,146.11$42,945.18$50,091.29$46,381.1910/31/19$46,381.19$3,710.50$46,380.79$50,091.29$0.403.a) Accrued interest as December 31st 2015Accrued interest expense = $200,000*8%*2/12= $2,666.67. Thus the journal entry is as shown below:DescriptionDr($)Cr($)interest expense $2,666.67 Interest payable $2,666.67b) The first annual payment on the note.Ten more months of interest has accrued $200,000*8%*10/12 =$13,333.33 accrued interest .Therefore the journal entry is as shown below:DescriptionDr($)Cr($)Notes payable$34,091.29interest expense$13,333.33interest payable$2,666.67 Cash$50,091.29
PROBLEM 14-7AProblem 14-7AQuestion 1a) Debt to equity ratiosPulaski CompanyScott Company Total liabilities$360,000.00$240,000.00Total Equity$500,000.00$200,000.00Debt-Equity Ratio0.721.2Question 2The debt to equity ratio measures the amount of debt a company uses has to finance its business for every dollar of equity it has. A higher debt to equity ratio implies that a company uses more debt than equity for financing. In this case, the debt to equity ratio for Pulaski Company is 0.72 which is less than 1 implying that the stockholder's equity exceeds the amount of debt borrowed. Thus Pulaski Company may not likely suffer from risks brought about by huge amount of debts in the capital structure. On the other hand, the debt to equity ratio of Scott Company is 1.2 which is greater than 1 implying that the debt exceeds the totalamount stockholders equity. Huge debts is associated with a lot of risks. First, there is the risk of defaulting whereby the company may be unable to repay its debt and therefore leading to bankruptcy. Second, a company may find it difficult to obtain additional funding from creditors.This is because the creditors prefer companies with low debt to equity ratio. Finally, there is the risks of violating the debt covenants. A covenant is an agreement that requires a company to maintain adequate financial ratio levels. Too much borrowings may violate this covenant. Since ScottCompany has a higher debt to equity ratio, it may experience these risks which may eventually lead to the company being declared bankrupt .
PROBLEM 14-6BProblem 14-6B: Gordon Enterprises Borrowings1. Total amount of each installment payment.Present value of an ordi.
Problem 13-3AThe stockholders’ equity accounts of Ashley Corpo.docxChantellPantoja184
Problem 13-3A
The stockholders’ equity accounts of Ashley Corporation on January 1, 2012, were as follows.
Preferred Stock (8%, $49 par, cumulative, 10,200 shares authorized)
$ 387,100
Common Stock ($1 stated value, 1,937,100 shares authorized)
1,408,700
Paid-in Capital in Excess of Par—Preferred Stock
123,200
Paid-in Capital in Excess of Stated Value—Common Stock
1,496,800
Retained Earnings
1,814,400
Treasury Stock (10,300 common shares)
51,500
During 2012, the corporation had the following transactions and events pertaining to its stockholders’ equity.
Feb. 1
Issued 24,100 shares of common stock for $123,900.
Apr. 14
Sold 6,000 shares of treasury stock—common for $33,800.
Sept. 3
Issued 5,100 shares of common stock for a patent valued at $35,700.
Nov. 10
Purchased 1,100 shares of common stock for the treasury at a cost of $5,700.
Dec. 31
Determined that net income for the year was $456,600.
No dividends were declared during the year.
(a)
Journalize the transactions and the closing entry for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Feb. 1
Apr. 14
Sept. 3
Nov. 10
Dec. 31
Click if you would like to Show Work for this question:
Open Show Work
LINK TO TEXT
LINK TO TEXT
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.
Problem 12-9AYour answer is partially correct. Try again..docxChantellPantoja184
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.
Problem 1123456Xf122437455763715813910106Name DateTopic.docxChantellPantoja184
Problem 1123456Xf122437455763715813910106
Name: Date:
Topic One: Mean, Variance, and Standard Deviation
Please type your answer in the cell beside the question.
5. The following is the heart rate for 10 randomly selected patients on the unit. Find the mean, variance, and standard deviation of the data using the descriptive statistics option in the data analysis toolpak.
75, 80, 62, 97, 107, 59, 76, 83, 84, 69
6. The following is a frequency distribution fo the number of times patience use the call light in a days time. X is the number of times the call light is used and f is the frequency (meaning the number of patients). Create a histogram of the data.
Sheet2
Sheet3
EXERCISE 11 USING STATISTICS TO DESCRIBE A STUDY SAMPLE
STATISTICAL TECHNIQUE IN REVIEW
Most studies describe the subjects that comprise the study sample. This description of the sample is called the sample characteristics which may be presented in a table or the narrative of the article. The sample characteristics are often presented for each of the groups in a study (i.e. experimental and control groups). Descriptive statistics are used to generate sample characteristics, and the type of statistic used depends on the level of measurement of the demographic variables included in a study (Burns & Grove, 2007). For example, measuring gender produces nominal level data that can be described using frequencies, percentages, and mode. Measuring educational level usually produces ordinal data that can be described using frequencies, percentages, mode, median, and range. Obtaining each subject's specific age is an example of ratio data that can be described using mean, range, and standard deviation. Interval and ratio data are analyzed with the same type of statistics and are usually referred to as interval/ratio level data in this text.
RESEARCH ARTICLE
Source: Troy, N. W., & Dalgas-Pelish, P. (2003). The effectiveness of a self-care intervention for the management of postpartum fatigue. Applied Nursing Research, 16 (1), 38–45.
Introduction
Troy and Dalgas-Pelish (2003) conducted a quasi-experimental study to determine the effectiveness of a self-care intervention (Tiredness Management Guide [TMG]) on postpartum fatigue. The study subjects included 68 primiparous mothers, who were randomly assigned to either the experimental group (32 subjects) or the control group (36 subjects) using a computer program. The results of the study indicated that the TMG was effective in reducing levels of morning postpartum fatigue from the 2nd to 4th weeks postpartum. These researchers recommend that “mothers need to be informed that they will probably experience postpartum fatigue and be taught to assess and manage this phenomenon” (Troy & Dalgas-Pelish, 2003, pp. 44-5).
Relevant Study Results
“A total of 80 women were initially enrolled [in the study] … twelve of these women dropped out of the study resulting in a final sample of 68.” (Troy & Dalgas-Pelish, 2003, p. 39). The researchers presen.
Problem 1. For the truss and loading shown below, calculate th.docxChantellPantoja184
Problem 1. For the truss and loading shown below, calculate the horizontal
displacement of point "D" using the method of virtual work. Show ALL your work!
HW No. 8 - Part 1
Solution
HW FA15 2 Page 1
Problem 1 Continued
Member L (in.) N (lb) N (in) NnL
HW No. 8 - Part 1
.
Problem 1 (30 marks)Review enough information about .docxChantellPantoja184
Problem 1 (30 marks)
Review enough information about Trinidad Drilling Ltd. to propose a vision and strategic objectives for the company. Develop a balanced scorecard that will help the company achieve this vision and monitor how well it is accomplishing its strategic objectives. Include a strategy map in table format that shows objectives and performance measures, with arrows illustrating hypothesized cause-and -effect relationships. Provide rationale for your strategy map. The body of your report should not exceed 1,000 words. Cite material you used to prepare the response and provide references in an appendix.
Problem 2 (20 marks)
Ajax Auto Upholstery Ltd. manufactures upholstered products for automobiles, vans, and trucks. Among the various Ajax plants around Canada is the Owlseye plant located in rural Alberta.
The chief financial officer has just received a report indicating that Ajax could purchase the entire annual output of the Owlseye plant from a foreign supplier for $37 million per year.
The budgeted operating costs (in thousands) for the Owlseye plant’s for the coming year is as follows:
Materials $15,000
Labor
Direct $12,000
Supervision 4,000
Indirect plant 5,000 19,000
Overhead
Depreciation – plant 6,000
Utilities, property tax, maintenance 2,000
Pension expense 4,500
Plant manager and staff 2,500
Corporate headquarters overhead allocation 3,000 18,000
Total budgeted costs $52,000
If material purchase orders are cancelled as a consequence of the plant closing, termination charges would amount to 10 percent of the annual cost of direct materials in the first year (zero thereafter).
A clause in the Ajax union contract requires the company to provide employment assistance to its former employees for 12 months after a plant closes. The estimated cost to administer this service if the Owlseye plant closes would be $2 million. $3.6 million of next year’s pension expense would continue indefinitely whether or not the plant remains open. About $900,000 of labour would still be required in the first year after closure to decommission the plant. After that, the plant would be sold for an estimated $1 million. Utilities, property taxes, and maintenance costs would remain unchanged in the first year after closure, but disappear when the plant is sold.
The plant manager and her staff would be somewhat affected by the closing of the Owlseye plant. Some managers would still be responsible for managing three other plants. As a result, total management salaries would be about 50% of the current level, starting at closure and remaining into the future.
Required:
Assume you are the company’s chief financial officer. Perform a five-year financial analysis and make a recommendation whether to close the Owlseye plant on this basis. Provide support for and cautions about your recommendation with organized, clearly-labeled data. Use bullet points where appropriate.
Problem 3 (16 marks)
Br.
Problem 1 (10 points) Note that an eigenvector cannot be zero.docxChantellPantoja184
Problem 1 (10 points): Note that an eigenvector cannot be zero, but an eigenvalue can
be 0. Suppose that 0 is an eigenvalue of A. What does it say about A? (Hint: One of the
most important properties of a matrix is whether or not it is invertible. Think about the
Invertible Matrix Theorem and all the ‘good things’ of dealing with invertible matrices)
Problem 5: (20 points): The figure below shows a network of one-way streets with
traffic flowing in the directions indicated. The flow rate along the streets are measured
as the average number of vehicles per hour.
a) Set up a mathematical model whose solution provides the unknown flow rates
b) Solve the model for the unknown flow rates
c) If the flow rates along the road A to B must be reduced for construction, what is
the minimum flow that is required to keep traffic flowing on all roads?
Problem 6 (20 points): Problem 7 (9 points): Prove that if A and B are matrices of the same
size, then tr(A+B)=tr(A)+tr(B)
Given:
Goal:
Proof:
Problem 7 (20 points)*: In the 1990, the northern spotted owl became the center of a
nationwide controversy over the use and misuse of the majestic forests in the Pacific
Northwest. Environmentalists convinced the federal government that the owl was
threatened with extinction if logging continued in the old-growth forests (with trees over
200 years old), where the owls prefer to live. The timber industry, anticipating the loss of
30,000 to 100,000 jobs as a result of new government restrictions on logging, argued that
the owl should not be classified as a “threatened species” and cited a number of published
scientific reports to support its case.
Caught in the crossfire of the two lobbying groups, mathematical ecologists
intensified their drive to understand the population dynamics of the spotted owl. The life
cycle of a spotted owl divides naturally into three stages: juvenile (up to 1 year old),
subadult (1 to 2 years), and adult (over 2 years). The owls mate for life during the subadult
and adult stages, begin to breed as adults, and live for up to 20 years. Each owl pair
requires about 1,000 hectares (4 square miles) for its own home territory. A critical time in
the life cycle is when the juveniles leave the nest. To survive and become a subadult, a
juvenile must successfully find a new home range (and usually a mate).
A first step in studying the population dynamics is to model the population at yearly
intervals, at times denoted by 𝑘𝑘 = 0,1,2, …. Usually, one assumes that there is a 1:1 ratio of
males to females in each life stage and counts only the females. The population at year 𝑘𝑘
can be described by a vector 𝒙𝒙𝒌𝒌 = (𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , 𝑎𝑎𝑘𝑘 ), where 𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , and 𝑎𝑎𝑘𝑘 are the numbers of
females in the juvenile, subadult, and adult stages, respectively. Using actual field data from
demographic studies, a rese
Probation and Parole 3Running head Probation and Parole.docxChantellPantoja184
Probation and Parole 3
Running head: Probation and Parole
Probation and Parole
Student Name
Allied American University
Author Note
This paper was prepared for Probation and Parole, Module 8 Check Your Understanding taught by [INSERT INSTRUCTOR’S NAME].
Directions: Respond to the following questions using complete sentences. Your answer should be at least 1 paragraph in length, which must be composed of three to five sentences.
1. What is meant by intermediate punishments and what programs are included in this category?
2. How do intermediate punishments serve to keep down prison populations?
3. Why has electronic monitoring proven so popular?
4. What is meant by shock probation/parole?
5. What are the essential features of the boot camp program?
6. Why has intensive supervision been a public relations success?
7. What are the criticisms of boot camp programs?
8. What has research revealed with respect to intensive supervision?
9. What are the criticisms of electronic monitoring in probation and parole?
10. What are the criticisms leveled at intensive supervision?
11. What are the purposes of and services offered by a day reporting center?
12. Why would heroin addicts who have no intention of giving up drug use voluntarily enter a drug treatment program? What are the advantages of using methadone to treat heroin addicts?
13. Why is behavior modification difficult to use in treating drug abusers?
14. What are the characteristics of chemical dependency (CD) programs?
15. What are the primary characteristics of the therapeutic community (TC) approach for treating drug abusers?
16. What are criticisms of the Alcoholics Anonymous approach?
17. What are the problems inherent in drug testing?
18. What are the typical characteristics of sex offenders? How have sex offender laws affected P/P supervision?
19. What are the pros and cons of restitution and charging offenders fees in probation or parole?
20. What are the problems encountered in using the interstate compact?
.
Problem 1(a) Complete the following ANOVA table based on 20 obs.docxChantellPantoja184
Problem 1:
(a) Complete the following ANOVA table based on 20 observations for the regression equation
(a) Is the overall regression significant? Fill in the missing values in the table.
Source DF SS MS F
Regression ___ 350 ____ ____
Error ___ _____
Total 500
(b) Suppose that you have computed the following sequential sums of squares due to regression:
Regressor Variables in Model SS Regression
………………………………………. 300
……………………………………… 250
…………………………………….. 340
……………………………………. 325
Fill in the missing values in the following “computer output”:
Source DF Partial SS F-value Pr>F
……………………………………………………………………………………….. 0.1245
………………………………………………………………………………………. 0.3841
………………………………………………………………………………………. 0.0042
………………………………………………………………………………………. 0.0401
Problem 2:
The time required for a merchandise to stock a grocery store shelf with a soft drink product as well as the number of cases of product stocked are given below. Consider a linear regression of delivery time against number of cases.
X=number of cases
Y=delivery time
Delivery time number of cases Hat diagonals
1.41 4 0.5077
2.96 6 0.3907
6.04 14 0.2013
7.57 19 0.3092
9.38 24 0.5912
Observations used L.S. Model
4,6,14,19,24
6,14,19,24
4,14,19,24
4,14,19,24
4,6,14,24
4,6,14,19
(a)
Calculate the PRESS statistic for the model .
(b) Calculate the regular residual for the model above. Then, compare these residuals with the PRESS residuals for this model.
Exercises from the Text
Use SAS whenever possible to do these exercises:
# 3.4 on p 122
# 3.5
# 3.8
# 3.15
# 3.21
# 3.27
# 3.28
# 3.31
# 3.38
# 3.39
Example with SAS on Sequential and Partial Sum of Squares
Data Weather;
Title 'Lows and Highs from N&O Jan 28,29,30 1992';
Title2 'using actual numbers (yesterday values)';
input city $ hi2 lo2 yhi ylo thi tlo;
* Mon Tues Wed ;
cards;
seattle 51 44 52 44 59 47
.
.
.
;
proc reg; model thi = yhi hi2 tlo ylo lo2/ss1 ss2;
test tlo=0, ylo=0, lo2=0;
/*-----------------------------------------------
| Showing sequential and partial sums of squares|
| Note t**2 = F relationship for partial F. By |
| hand, construct F to leave out .
Probe 140 SPrecipitation in inchesTemperature in F.docxChantellPantoja184
Probe 1
40 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 26.8
Precip 27.1
MAT(F) 59.8
Probe 2
6 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 69.2
Precip 124.6
MAT(F) 77.9
Probe 3
57 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.5
Precip 38.7
MAT(F) 43.5
Probe 4
38 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 30.3
Precip 16.5
MAT(F) 53.6
Probe 5
55 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.3
Precip 28.1
MAT(F) 40.6
Probe 6
43 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 25.4
Precip 14.4
MAT(F) 47.2
Probe 7
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 17.3
Precip 31.2
MAT(F) 26.0
Probe 8
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 29.6
Precip 38.8
MAT(F) 51.6
Probe 9
18 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 66.1
Precip 74.8
MAT(F) 77.7
Probe 10
58 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 16.5
Precip 24.8
MAT(F) 36.9
Probe 11
26 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 47.6
Precip 3.8
MAT(F) 70.1
Probe 12
29 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 44.0
Precip 47.3
MAT(F) 63.2
Probe 4
Probe 2
Probe 10
Probe 5
Probe 6
Probe 7
Probe 11
Probe 12
Probe 8
Probe 9
Probe 3
Probe 1
Map 1
20 N
40 N
60 N
80 N
0
20 S
40 S
60 S
0
1000
miles
Geography 204
Koppen Climate Classification Guidelines
If POTET exceeds Precip then B
BW = POTET more than 2x Precip
(desert)
h = mean annual temp > 18 C (64.4 F)
k = mean annual temp < 18 C (64.4 F)
BS = POTET less than 2x Precip
(steppe)
h = mean annual t.
Problem #1 JET Copies Case ProblemRead the JET Copies C.docxChantellPantoja184
Problem #1:
JET Copies Case Problem
Read the "JET Copies" Case Problem on pages 678-679 of the text. Using simulation estimate the loss of revenue due to copier breakdown for one year, as follows:
1. In Excel, use a suitable method for generating the number of days needed to repair the copier, when it is out of service, according to the discrete distribution shown.
2. In Excel, use a suitable method for simulating the interval between successive breakdowns, according to the continuous distribution shown.
3. In Excel, use a suitable method for simulating the lost revenue for each day the copier is out of service.
4. Put all of this together to simulate the lost revenue due to copier breakdowns over 1 year to answer the question asked in the case study.
5. In a word processing program, write a brief description/explanation of how you implemented each component of the model. Write 1-2 paragraphs for each component of the model (days-to-repair; interval between breakdowns; lost revenue; putting it together).
6. Answer the question posed in the case study. How confident are you that this answer is a good one? What are the limits of the study? Write at least one paragraph.
There are two deliverables for this Case Problem, the Excel spreadsheet and the written description/explanation.
Outcome Assessed:
· Create statistical analysis of simulation results.
· Communicate issues in management science
Grading Rubric for JET Copies Case Problem
There are 12 possible points in each of the five criteria for a total of 60 points possible.
Criteria
0Unacceptable(0 points)
1Developing(6 points)
2Competent(9 points)
3Exemplary(12 points)
1. Model number of days to repair
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
2. Model number of weeks between breakdowns
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
3. Model lost revenue due to breakdowns
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
4. Provide written description and explanation of the simulation
Did not submit or described insufficiently. Omitted key points.
Provided partially developed written description that matches the method 70 - 79% accur.
PROBLEM 1 Lovin’ the Fast Food The following article was writt.docxChantellPantoja184
PROBLEM 1: Lovin’ the Fast Food
The following article was written for an ag-econ journal several years ago. The demand function is written in table format on the next page. This page has the averages for the different variables and the second page has the regression output.
1. Calculate the fast food price elasticity for fast food for 1982 and 1992. What does it mean? How could Chic-Fil-A use this information? Is it changing?
PEoD = (% Change in Quantity Demanded)/(% Change in Price)
2. Calculate the grocery cross-price elasticity for fast food for 1982 and 1992. What does it mean? How could Chic-Fil-A use this information? Calculate the ‘inexpensive’ and ‘expensive’ restaurant price cross-price elasticity. What do these mean and how useful is this information?
3. Calculate the income elasticity of fast food in 1982 and 1992. Again, explain the trend and meaning.
4. Identify at least four ‘take-aways’ from this demand function. Identify the relationship that is shown (or not shown), what information can be drawn from the information and how a fast-food restaurant can use this. Only one of your ‘take-aways’ here can relate specifically to cross-price elasticities.
Problem 2 Jones Has A Student . . .
Several years ago I had a student who approached me about leaving school. This student had, what he thought, was an amazing idea. Doug’s idea (I’ve changed the name to protect the innocent) was this: move to a medium sized city (Charleston, SC) and open up a jewelry business. His reasoning was that when jewelers resize gold rings (wedding bands), they get to keep the little pieces of scrap gold. As gold was approaching record prices, Doug would make a ton of profit.
a. Draw a graph/figure of the type of market Doug is entering—assume that he makes profits out of the gate.
b. Explain how the market moves given that Doug makes a profit. That is, tell me what is likely to happen. Show a graph (or graphs) that explain this phenomena.
c. How is it possible that firms can operate with zero economic profit? Tell me a story why it must be that the last firm entering the market experiences zero economic profit (i.e. What if the last firm in the market experienced positive economic profit? Is there anything wrong with that?)
Problem 3 Economics is a Curious Thing
Please choose three of the following economic phenomena and give me your reasons why we see these events occur in the market. The more you think like an economist the more you see economics in the market. (Don’t waltz through these as they are all examples of economics.)
a. Why do brides buy their wedding dresses for thousands of dollars while bride-grooms (yes, I’m from Middle-England) rent their tuxedos for a hundred dollars?
b. Why is the internet free at Motel 6 but costs $9.99 per day at the Ritz?
c. Why do ATM machines in the drive-through have brail number pads?
d. Why do airlines give frequent flyers two free checked bags but charge for checked bags for non-frequent flyer.
Problem 1 (ch 23)Victoria Falls Flour Mill Company started many ye.docxChantellPantoja184
Problem 1 (ch 23)Victoria Falls Flour Mill Company started many years ago producing a single product. It has grown to produce many diverse consumer products ranging from foods to paper goods. Currently, the corporation is barely making a profit, and the price of its stock has languished. Division managers have traditionally been incentivized with stock options and awards. However, management is evaluating a new bonus plan based on segment profits within each division. Below are 20X4 facts about the Sugar Products Division, which generates 10% of overall corporate revenue. The Sugar Products Division has two key products - raw sugar and candy.Total sales of raw sugar and candy$ 45,750,000Traceable, controllable, sugar division fixed costs10,250,000Traceable, uncontrollable, sugar division fixed costs3,600,000Non-traceable, controllable, sugar division fixed costs1,500,000Non-traceable, uncontrollable, sugar division fixed costs1,750,000Variable selling, general, & administrative costs9,050,000Variable product costs21,700,000General corporate expenses for all divisions8,000,000Prepare a contribution income statement for the aggregated Sugar Division (one column). If the division manager is to be evaluated on controllable contribution margin, would the Sugar Division manager appear to be entitled to a bonus?
&L&"Arial,Bold"&20 &R&"Myriad Web Pro,Bold"&20B-23.05
B-23.05
Worksheet 1 (ch 23)20X4 Divisional Report for Sugar ProductsContribution Income StatementSales$ 45,750,000Less:
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-23.05
B-23.05
Problem 2 (ch 23)Downhill Manufacturing produces snow skis in a two-step production process - cutting and laminating. The manufacturing center is supported by two service centers - a health clinic and a janitorial service. The following table reveals certain facts about each activity:Health clinicJanitorial serviceCutting departmentLaminating departmentEmployees241015Square footage1,20060012,0008,000Cost incurred$ 180,000$ 125,000$ 700,000$ 800,000(a)Using the direct method, allocate the service department costs to production. The clinic costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage.(b)Using the step method, allocate the service department costs to production. The clinic costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage. The first step will be to allocate clinic costs. The clinic employees maintain their space and do not rely upon the janitorial service. However, janitorial employees occasionally sustain an injury and utilize the clinic.
B-23.08
Worksheet 2 (ch 23)(a)Health clinicJanitorial serviceCutting departmentLaminating departmentCost incurred$ 180,000$ 125,000$ 700,000$ 800,000Clinic allocation----Janitorial allocation----Total cost$ -$ -$ -$ -Clinic allocations:Jani.
/***********************************************************
Program Name: Simple Math Calculator
Program Author: Kyle NoCompile
Date Created: 9/28/14
Program Description:
This program performs simple arithmetic calculations.
The user enters numbers and the math operation to
perform on those numbers. The program will then display
the result of the operation. The program allows the
user to continue entering a math operation and an
integer to calculate off of the previous calculation
result.
Modified Date:
Modified Description:
***********************************************************/
#include <iostream>
using namespace std;
// Function prototypes:
void showWelcome(void);
int getUserIntegerInput();
char getMathChoice()
int getInteger(bool);
bool validateMathChoice(char choice)
int doAddition(int int1, int int2);
int doSubtraction(int, int);
int doMath(int firstInt, int secondInt, char mathFunc);
void showResult(int)
float keepCalculating();
// This is the main function (where the program begins)
int main(void)
{
// Variables to hold local data
int runningTotal; nextValue;
int mathChoice();
bool keepGoing;
// Call the showWelcome() function
showWelcome(void);
// Call the getInteger() function (for the first integer)
// and store the result in the "runningTotal" variable
runningTotal = GetInteger(true);
// Loop after each calculation to see if the user wants to keep going
do
{
// Call the getMathChoice() function and store result in "mathChoice" variable
mathChoice = getMathChoice(42);
// Call validateMathChoice() function, passing it the user's math choice
// and using the return value to decide what to do next
if (validateMathChoice())
{
// Call the getInteger() function (for the second and subsequent integers)
// and store the result in the "nextValue" variable
nextValue = getInteger(false);
// Call the doMath() function and pass it all of the user input
// and store the return value in the "runningTotal" variable (overwrite
// previous "runningTotal" variable value. This will allow for us to
// update the running total of all calculations up to this point.
runningTotal = doMath(runningTotal nextValue mathChoice);
// Call the showResult() function to show the result
showResult(runningTotal);
}
else
{
// If the user chose an invalid math function...
cout<<Not a valid math choice. Try again<<endl;
}
}
// Call the keepCalculating() function and use the return value
// to decide whether to continue looping
while (keepCalculating);
return 0;
}
// This function shows a nice welcome message
void showWelcome()
{
cout<<"******************************************"<<endl;
cout<<"Welcome to the simple calculator program!"<<endl;
cout<<"This program will do simple addition and"<<endl
cout<<"subtraction. Math is fun, so enjoy!"<<endl;
cout<<"**.
Probability Analysis 1
Probability Analysis
Chatae M Falls
Argosy University
April 26, 2015
Problem Statement: A General Manger of Harley-Davidson has to decide on the size of a new facility. The GM has narrowed the choices to two: large facility or small facility. The company has collected information on the payoffs. It now has to decide which option is the best using probability analysis. The decision tree model is made and accurately labeled showing all possible scenarios and corresponding payoffs.
Methodology that is adopted: By the help of probability analysis, a person will be able to find the required value of monetary for both the choices that is of having a large facility or a small facility. After the analysis is over, that choice having higher monetary value will be chosen.
Probability Analysis:
Option 1: Build Small Facility: If the GM decides on going for the large facilities, the chances of having low demand becomes 0.4 and the chances of having high demand becomes 0.6. Now if the demand is low then $40 will be required for doing payoff. But if the demand is high then $40 will fetch nothing, whereas $50 will be fetched by doing overtime and the option of expansion will fetch a payoff $55. So one will think of going for expansion is such a case where the demand is high. The anticipated value of monetary for building a facility that is small is equal to the sum of the products of the demand probabilities with their corresponding payoff.
So the anticipated monetary value of building a small facility is=
The Probability of having a High Demand*The Payoff of High Demand+ The Probability of having a Low Demand*The Payoff of Low Demand
=0.6*$55+0.4*$40=$33+$16=$49
Option 2: Build Large Facility: Now if the GM thinks of building small facilities, The chances of having low demand becomes 0.4 and of having high demand becomes 0.6. So in cases when there is a very low demand then around $10 will be fetched by doing nothing but at the same time there will be a payoff of around $50 when there is reduction in the overall prices. Thus it is assumed that in a situation when the demand is low, a person will think of reducing the overall prices. In case when there is high demand, a payoff of $70 is seen. The anticipated value of monetary for building a facility that is large is equal to the total sum of the products of the probabilities of demand with their corresponding payoff.
So the anticipated monetary value of building a large facility is=
The Probability of having a High Demand*The Payoff of High Demand + The Probability having a Low Demand*The Payoff of Low Demand
=0.6*$70+0.4*$50=$42+$20=$62
Result/Conclusion: Thus we see that the expected monetary value for building a large facility is $62 and that for building a small facility is $49, so Harley Davidson’s GM should certainly go for building a facility that is large.
.
PrizeExample/.DS_Store
__MACOSX/PrizeExample/._.DS_Store
PrizeExample/.git/COMMIT_EDITMSG
Initial Commit
PrizeExample/.git/config
[core]
repositoryformatversion = 0
filemode = true
bare = false
logallrefupdates = true
ignorecase = true
PrizeExample/.git/description
Unnamed repository; edit this file 'description' to name the repository.
PrizeExample/.git/HEAD
ref: refs/heads/master
PrizeExample/.git/hooks/applypatch-msg.sample
#!/bin/sh
#
# An example hook script to check the commit log message taken by
# applypatch from an e-mail message.
#
# The hook should exit with non-zero status after issuing an
# appropriate message if it wants to stop the commit. The hook is
# allowed to edit the commit message file.
#
# To enable this hook, rename this file to "applypatch-msg".
. git-sh-setup
test -x "$GIT_DIR/hooks/commit-msg" &&
exec "$GIT_DIR/hooks/commit-msg" ${1+"[email protected]"}
:
PrizeExample/.git/hooks/commit-msg.sample
#!/bin/sh
#
# An example hook script to check the commit log message.
# Called by "git commit" with one argument, the name of the file
# that has the commit message. The hook should exit with non-zero
# status after issuing an appropriate message if it wants to stop the
# commit. The hook is allowed to edit the commit message file.
#
# To enable this hook, rename this file to "commit-msg".
# Uncomment the below to add a Signed-off-by line to the message.
# Doing this in a hook is a bad idea in general, but the prepare-commit-msg
# hook is more suited to it.
#
# SOB=$(git var GIT_AUTHOR_IDENT | sed -n 's/^\(.*>\).*$/Signed-off-by: \1/p')
# grep -qs "^$SOB" "$1" || echo "$SOB" >> "$1"
# This example catches duplicate Signed-off-by lines.
test "" = "$(grep '^Signed-off-by: ' "$1" |
sort | uniq -c | sed -e '/^[ ]*1[ ]/d')" || {
echo >&2 Duplicate Signed-off-by lines.
exit 1
}
PrizeExample/.git/hooks/post-update.sample
#!/bin/sh
#
# An example hook script to prepare a packed repository for use over
# dumb transports.
#
# To enable this hook, rename this file to "post-update".
exec git update-server-info
PrizeExample/.git/hooks/pre-applypatch.sample
#!/bin/sh
#
# An example hook script to verify what is about to be committed
# by applypatch from an e-mail message.
#
# The hook should exit with non-zero status after issuing an
# appropriate message if it wants to stop the commit.
#
# To enable this hook, rename this file to "pre-applypatch".
. git-sh-setup
test -x "$GIT_DIR/hooks/pre-commit" &&
exec "$GIT_DIR/hooks/pre-commit" ${1+"[email protected]"}
:
PrizeExample/.git/hooks/pre-commit.sample
#!/bin/sh
#
# An example hook script to verify what is about to be committed.
# Called by "git commit" with no arguments. The hook should
# exit with non-zero status after issuing an appropriate message if
# it wants to stop the commit.
#
# To enable this hook, rename this file to "pre-commit".
if git rev-parse --verify HEAD >/dev/null 2>&1
then
against=HEAD
else
# Initial commit: diff against an .
Privacy and security of information Consider this scenario.docxChantellPantoja184
Privacy and security of information
Consider this scenario:
1) Pat, a billing associate at a local hospital, was issued a laptop for work purposes. Her friend, however, has asked to borrow it for school to complete an online assignment. Her friend said she would be careful, and she would return it promptly. Pat knows you are taking a HIM course, and asks for your advice. How will your respond?
2) If you were part of an organization considering the implementation of biometric authentication, what factors, aside from costs, would you analyze to determine if this is the most favorable solution?
Notes from class
The two terms, privacy and security of information, have similar meanings and at times are used interchangeably, but in essence they are different entities.
Privacy implies the patient’s right to control disclosure of his/her health information and safety of protected health information (PHI—name, address, phone, e-mail, Social Security number, etc.) during storage, transit, and use. It also gives patients the rights to examine, obtain a copy of medical records, and request corrections in their health information.
Security ensures physical, logical, and technical protection of patients’ health information against natural and human-made disasters, hackers, and malicious attacks that may damage the system, steal information, or render it unusable. It establishes national standards to protect individual’s ePHI (electronic PHI) created, received, maintained, and transmitted by the healthcare providers to ensure confidentiality, integrity, and security of ePHI.
Both privacy and security of health information are the subjects of Health Insurance Portability and Accountability Act, 1996 (HIPAA) which has been in effect since 2003. The HIPAA provisions have been made more stringent and expanded to cover “business associates” under the Health Information Technology for Economic and Clinical Health Act, 2009 (HITECH) as a component of American Recovery and Reinvestment Act, 2009 (ARRA). This to health organizations means:
· Expansion of HIPAA coverage to include “business associates” (any individual or organization that works with or on behalf of healthcare reorganization).
· Adding greater and stringent penalties to HIPAA, especially with the adoption of electronic health records (EHR).
HIPAA security rules are organized into three categories: Administrative, Physical, and Technical safeguards and apply to all media types: paper, electronic, and hybrid.
.
PRlNTED BY [email protected] Printing is for personal. privat.docxChantellPantoja184
PRlNTED BY: [email protected] Printing is for personal. private use only. No part of this book may be reproduced or transmitted without publisher's prior permission. Violators will be
prosecuted.
524 ACC201
L07
L03
C E RG ES
c.feb~S194.1lD
March: S/J3,400
L04.1
CHECXRG ES
a. Ma'(.$7I,ooo
c. Jene: $16,760
Exen:ise 14-15 PrePRring pro forma income sttdemeJrts with different flSnlmptWru
. 'orman Jelen, the contreller of Wing Corporation, is trying to prepare a sales budget for the
corning year, The income statements for tbe last four quarters foUow.
First Second Third fouJtll
Quarter Quarter Quarter Quarter Tatll
Sales revenue S170.0Jl 5200.000 S210.tm 5260.000 S640.000
Cost of gooos sold 102.000 120.000 126.tm ~ ~
Gross profit 68.tm 110,000 84,D00 104.000 336.000
Seling & admin. expense 17,llXl ~ 21,D00 26.000 ~
Net Income S 51.,000 560.000 S 63.tm S 18.000 S252.00D
Historically. cost of goods sold is about 60 percent of sales revenue. Selling and administra-
tive expenses are about 10 percent of sales revenue.
Sam Wing. the chief executive officer. told Mr. Jelen that he expected sales next year to be
10 percent for each respective quarter above last )-ear'$ level, However; Glenda Sullivan, the vice
president of sales, IOId Mr. Jelen that she believed sales grov.'tb would be only 5 percent,
1Ie~.iRd
•.. Prepar-e a pro forma income statement including quarterly budgets for the coming year using
Mr. Wing's estimate.
b. P~ a pro forma income statement including quarterly budgets for the coming year using
M$. Sullivan's estimate.
e, £splain \>oily two exe..-uti"" officers in the same company could have different estimates of
future growth.
PRlBLEMS
AUapplicable ProbletallFlt IIvailable with McGrawMill's
ComIfICt AccDllllfi",.
P 14-1& Prepgring /I sales lNuiget and 5cheda1e of ClUh receipts
~yl't!inla'S lee, txpec!510 begin operatioos onJaooary 1.2012; it willoperate as a specialty
sal<s~' that sdh Wet poinI.en O\-etthe In=nK McCarty e:<p<ClS sales in January 2012 to
total S2OO,ooo and 10 i!Icrea5e 10 pe1a!l'It per month in February and Man:h. All sales are on ae-
count. p.1cCarty expectS 10 eoIIect 70 percent of accounts reccivabIe in the month of sate, 20 percent
in the month following the and 10 peroen! in the seeond month foD.owingthe saJe.
Relllin:d
II, Prepare a sales budget for the fltSt quarter of 20 12.
b. Determine the amount of sales menue )I1cCatty will repon on the first 2012 quarterly pro
rerma income statement.
c. Prepare a easb receipu schedule for the first quarte •. of 2012.
d. o.:termine the amount of accounts receh'3ble as of Macdt 31. 2012.
IUI inventory purclrtues budget and scluuhde of Cluh
paoy's marketing director developed the follcwing cost of
and JuI)·.
Bu~geted cost of goods sold
May
S70,000
Jane July
$86.noo58lJ.noo
Spratt bad a begillJling inventory balance of
accoums payable of SI4,800. The company de .
,600 on April I and a beginning balance in
o maintain an ending inventory balance
.
Problem 1Pro Forma Income Statement and Balance SheetBelow is the .docxChantellPantoja184
Problem 1Pro Forma Income Statement and Balance SheetBelow is the income statement and balance sheet for Blue Bill Corporation for 2013. Based on the historical statements and theadditional information provided, construct the firm's pro forma income statement and balance sheet for 2014.Blue Bill CorporationIncome StatementFor the year ended 2013Projected201220132014Revenue$60,000$63,000Cost of goods sold42,00044,100Gross margin18,00018,900SG&A expense6,0006,300Depreciation expense1,8002,000Earnings Before Interest and Taxes (EBIT)10,20010,600Interest expense1,5001,800Taxable income8,7008,800Income Tax Expense3,0453,080Net income5,6555,720Dividends750800To retained earnings$4,905$4,920Additional income statement information:Sales will increase by 5% in 2014 from 2013 levels.COGS and SG&A will be the average percent of sales for the last 2 years.Depreciation expense will increase to $2,200.Interest expense will be $1,900.The tax rate is 35%.Dividend payout will increase to $850.Blue Bill CorporationBalance SheetDecember 31, 2013Projected20132014Current assetsCash$8,000Accounts receivable3,150Inventory9,450Total current assets20,600Property, plant, and equipment (PP&E)28,500Accumulated depreciation16,400Net PP&E12,100Total assets$32,700Current liabilitesAccounts payable$3,780Bank loan (10%)3,200Other current liabilities1,250Total current liabilities8,230Long-term debt (12%)4,800Common stock1,250Retained earnings18,420Total liabilities and equity$32,700Additional balance sheet information:The minimum cash balance is 12% of sales.Working capital accounts (accounts receivable, accounts payable, and inventory) will be the same percent of sales in 2014 as they were in 2013.$8,350 of new PP&E will be purchased in 2014.Other current liabilities will be 3% of sales in 2014.There will be no changes in the common stock or long-term debt accounts.The plug figure (the last number entered that makes the balance sheet balance) is bank loan.
1
Rough Draft
Rough Draft
Rasmussen College
Metro Dental Care is a dental office that provides affordable, convenient, and high quality of care to patients. As a patient at Metro, I personally believe that Metro Dental Care is one of the best dental clinics around, and that’s why I have chosen this company. Metro Dental Care measures their results by recording patient satisfaction.
Managing financial reports, and the quality of service they provide to their customers. Furthermore, the dentists and staff at Metro Dental Care know how important your smile is. Their mission statement states “We pride ourselves in making your smile look great so you not only look good, but feel confident with your smile.”
Metro Dental Care offers convenience for their patients with more than 40 offices throughout the Minneapolis and St. Paul metro area offering flexible hours including early morning, evening and Saturday appointments. Whether you work or live Metro Dental Care has a location near you. Metro Dental .
Problem 2-1PROBLEM 2-1Solution Legend= Value given in problemGiven.docxChantellPantoja184
This document provides a solution to Problem 2-1. It begins by listing the values given in the problem statement. The document then likely shows the step-by-step work and calculations to arrive at the solution for Problem 2-1, ending with the final answer.
PROBLEM 14-6AProblem 14-6A Norwoods Borrowings1. Total amount of .docxChantellPantoja184
PROBLEM 14-6AProblem 14-6A: Norwoods Borrowings1. Total amount of each installment payment.Present value of an ordinary annuity$200,000Interest per period(i)0.08Number of periods(n)5Total amount of each installment payment($50,091.29)Therefore the total amount of each installment payment is $ 50,091.292.Norwoods Amortization TablePeriod Ending DateBeginning balance Interest expenseNotes PayableCash paymentEnding Balance10/31/15$200,000.00$16,000.00$34,091.29$50,091.29$165,908.7110/31/16$165,909.00$13,272.72$36,818.57$50,091.29$129,090.4310/31/17$129,090.43$10,327.23$39,764.06$50,091.29$89,326.3710/31/18$89,326.37$7,146.11$42,945.18$50,091.29$46,381.1910/31/19$46,381.19$3,710.50$46,380.79$50,091.29$0.403.a) Accrued interest as December 31st 2015Accrued interest expense = $200,000*8%*2/12= $2,666.67. Thus the journal entry is as shown below:DescriptionDr($)Cr($)interest expense $2,666.67 Interest payable $2,666.67b) The first annual payment on the note.Ten more months of interest has accrued $200,000*8%*10/12 =$13,333.33 accrued interest .Therefore the journal entry is as shown below:DescriptionDr($)Cr($)Notes payable$34,091.29interest expense$13,333.33interest payable$2,666.67 Cash$50,091.29
PROBLEM 14-7AProblem 14-7AQuestion 1a) Debt to equity ratiosPulaski CompanyScott Company Total liabilities$360,000.00$240,000.00Total Equity$500,000.00$200,000.00Debt-Equity Ratio0.721.2Question 2The debt to equity ratio measures the amount of debt a company uses has to finance its business for every dollar of equity it has. A higher debt to equity ratio implies that a company uses more debt than equity for financing. In this case, the debt to equity ratio for Pulaski Company is 0.72 which is less than 1 implying that the stockholder's equity exceeds the amount of debt borrowed. Thus Pulaski Company may not likely suffer from risks brought about by huge amount of debts in the capital structure. On the other hand, the debt to equity ratio of Scott Company is 1.2 which is greater than 1 implying that the debt exceeds the totalamount stockholders equity. Huge debts is associated with a lot of risks. First, there is the risk of defaulting whereby the company may be unable to repay its debt and therefore leading to bankruptcy. Second, a company may find it difficult to obtain additional funding from creditors.This is because the creditors prefer companies with low debt to equity ratio. Finally, there is the risks of violating the debt covenants. A covenant is an agreement that requires a company to maintain adequate financial ratio levels. Too much borrowings may violate this covenant. Since ScottCompany has a higher debt to equity ratio, it may experience these risks which may eventually lead to the company being declared bankrupt .
PROBLEM 14-6BProblem 14-6B: Gordon Enterprises Borrowings1. Total amount of each installment payment.Present value of an ordi.
Problem 13-3AThe stockholders’ equity accounts of Ashley Corpo.docxChantellPantoja184
Problem 13-3A
The stockholders’ equity accounts of Ashley Corporation on January 1, 2012, were as follows.
Preferred Stock (8%, $49 par, cumulative, 10,200 shares authorized)
$ 387,100
Common Stock ($1 stated value, 1,937,100 shares authorized)
1,408,700
Paid-in Capital in Excess of Par—Preferred Stock
123,200
Paid-in Capital in Excess of Stated Value—Common Stock
1,496,800
Retained Earnings
1,814,400
Treasury Stock (10,300 common shares)
51,500
During 2012, the corporation had the following transactions and events pertaining to its stockholders’ equity.
Feb. 1
Issued 24,100 shares of common stock for $123,900.
Apr. 14
Sold 6,000 shares of treasury stock—common for $33,800.
Sept. 3
Issued 5,100 shares of common stock for a patent valued at $35,700.
Nov. 10
Purchased 1,100 shares of common stock for the treasury at a cost of $5,700.
Dec. 31
Determined that net income for the year was $456,600.
No dividends were declared during the year.
(a)
Journalize the transactions and the closing entry for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Feb. 1
Apr. 14
Sept. 3
Nov. 10
Dec. 31
Click if you would like to Show Work for this question:
Open Show Work
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT
.
Problem 12-9AYour answer is partially correct. Try again..docxChantellPantoja184
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.
Problem 1123456Xf122437455763715813910106Name DateTopic.docxChantellPantoja184
Problem 1123456Xf122437455763715813910106
Name: Date:
Topic One: Mean, Variance, and Standard Deviation
Please type your answer in the cell beside the question.
5. The following is the heart rate for 10 randomly selected patients on the unit. Find the mean, variance, and standard deviation of the data using the descriptive statistics option in the data analysis toolpak.
75, 80, 62, 97, 107, 59, 76, 83, 84, 69
6. The following is a frequency distribution fo the number of times patience use the call light in a days time. X is the number of times the call light is used and f is the frequency (meaning the number of patients). Create a histogram of the data.
Sheet2
Sheet3
EXERCISE 11 USING STATISTICS TO DESCRIBE A STUDY SAMPLE
STATISTICAL TECHNIQUE IN REVIEW
Most studies describe the subjects that comprise the study sample. This description of the sample is called the sample characteristics which may be presented in a table or the narrative of the article. The sample characteristics are often presented for each of the groups in a study (i.e. experimental and control groups). Descriptive statistics are used to generate sample characteristics, and the type of statistic used depends on the level of measurement of the demographic variables included in a study (Burns & Grove, 2007). For example, measuring gender produces nominal level data that can be described using frequencies, percentages, and mode. Measuring educational level usually produces ordinal data that can be described using frequencies, percentages, mode, median, and range. Obtaining each subject's specific age is an example of ratio data that can be described using mean, range, and standard deviation. Interval and ratio data are analyzed with the same type of statistics and are usually referred to as interval/ratio level data in this text.
RESEARCH ARTICLE
Source: Troy, N. W., & Dalgas-Pelish, P. (2003). The effectiveness of a self-care intervention for the management of postpartum fatigue. Applied Nursing Research, 16 (1), 38–45.
Introduction
Troy and Dalgas-Pelish (2003) conducted a quasi-experimental study to determine the effectiveness of a self-care intervention (Tiredness Management Guide [TMG]) on postpartum fatigue. The study subjects included 68 primiparous mothers, who were randomly assigned to either the experimental group (32 subjects) or the control group (36 subjects) using a computer program. The results of the study indicated that the TMG was effective in reducing levels of morning postpartum fatigue from the 2nd to 4th weeks postpartum. These researchers recommend that “mothers need to be informed that they will probably experience postpartum fatigue and be taught to assess and manage this phenomenon” (Troy & Dalgas-Pelish, 2003, pp. 44-5).
Relevant Study Results
“A total of 80 women were initially enrolled [in the study] … twelve of these women dropped out of the study resulting in a final sample of 68.” (Troy & Dalgas-Pelish, 2003, p. 39). The researchers presen.
Problem 1. For the truss and loading shown below, calculate th.docxChantellPantoja184
Problem 1. For the truss and loading shown below, calculate the horizontal
displacement of point "D" using the method of virtual work. Show ALL your work!
HW No. 8 - Part 1
Solution
HW FA15 2 Page 1
Problem 1 Continued
Member L (in.) N (lb) N (in) NnL
HW No. 8 - Part 1
.
Problem 1 (30 marks)Review enough information about .docxChantellPantoja184
Problem 1 (30 marks)
Review enough information about Trinidad Drilling Ltd. to propose a vision and strategic objectives for the company. Develop a balanced scorecard that will help the company achieve this vision and monitor how well it is accomplishing its strategic objectives. Include a strategy map in table format that shows objectives and performance measures, with arrows illustrating hypothesized cause-and -effect relationships. Provide rationale for your strategy map. The body of your report should not exceed 1,000 words. Cite material you used to prepare the response and provide references in an appendix.
Problem 2 (20 marks)
Ajax Auto Upholstery Ltd. manufactures upholstered products for automobiles, vans, and trucks. Among the various Ajax plants around Canada is the Owlseye plant located in rural Alberta.
The chief financial officer has just received a report indicating that Ajax could purchase the entire annual output of the Owlseye plant from a foreign supplier for $37 million per year.
The budgeted operating costs (in thousands) for the Owlseye plant’s for the coming year is as follows:
Materials $15,000
Labor
Direct $12,000
Supervision 4,000
Indirect plant 5,000 19,000
Overhead
Depreciation – plant 6,000
Utilities, property tax, maintenance 2,000
Pension expense 4,500
Plant manager and staff 2,500
Corporate headquarters overhead allocation 3,000 18,000
Total budgeted costs $52,000
If material purchase orders are cancelled as a consequence of the plant closing, termination charges would amount to 10 percent of the annual cost of direct materials in the first year (zero thereafter).
A clause in the Ajax union contract requires the company to provide employment assistance to its former employees for 12 months after a plant closes. The estimated cost to administer this service if the Owlseye plant closes would be $2 million. $3.6 million of next year’s pension expense would continue indefinitely whether or not the plant remains open. About $900,000 of labour would still be required in the first year after closure to decommission the plant. After that, the plant would be sold for an estimated $1 million. Utilities, property taxes, and maintenance costs would remain unchanged in the first year after closure, but disappear when the plant is sold.
The plant manager and her staff would be somewhat affected by the closing of the Owlseye plant. Some managers would still be responsible for managing three other plants. As a result, total management salaries would be about 50% of the current level, starting at closure and remaining into the future.
Required:
Assume you are the company’s chief financial officer. Perform a five-year financial analysis and make a recommendation whether to close the Owlseye plant on this basis. Provide support for and cautions about your recommendation with organized, clearly-labeled data. Use bullet points where appropriate.
Problem 3 (16 marks)
Br.
Problem 1 (10 points) Note that an eigenvector cannot be zero.docxChantellPantoja184
Problem 1 (10 points): Note that an eigenvector cannot be zero, but an eigenvalue can
be 0. Suppose that 0 is an eigenvalue of A. What does it say about A? (Hint: One of the
most important properties of a matrix is whether or not it is invertible. Think about the
Invertible Matrix Theorem and all the ‘good things’ of dealing with invertible matrices)
Problem 5: (20 points): The figure below shows a network of one-way streets with
traffic flowing in the directions indicated. The flow rate along the streets are measured
as the average number of vehicles per hour.
a) Set up a mathematical model whose solution provides the unknown flow rates
b) Solve the model for the unknown flow rates
c) If the flow rates along the road A to B must be reduced for construction, what is
the minimum flow that is required to keep traffic flowing on all roads?
Problem 6 (20 points): Problem 7 (9 points): Prove that if A and B are matrices of the same
size, then tr(A+B)=tr(A)+tr(B)
Given:
Goal:
Proof:
Problem 7 (20 points)*: In the 1990, the northern spotted owl became the center of a
nationwide controversy over the use and misuse of the majestic forests in the Pacific
Northwest. Environmentalists convinced the federal government that the owl was
threatened with extinction if logging continued in the old-growth forests (with trees over
200 years old), where the owls prefer to live. The timber industry, anticipating the loss of
30,000 to 100,000 jobs as a result of new government restrictions on logging, argued that
the owl should not be classified as a “threatened species” and cited a number of published
scientific reports to support its case.
Caught in the crossfire of the two lobbying groups, mathematical ecologists
intensified their drive to understand the population dynamics of the spotted owl. The life
cycle of a spotted owl divides naturally into three stages: juvenile (up to 1 year old),
subadult (1 to 2 years), and adult (over 2 years). The owls mate for life during the subadult
and adult stages, begin to breed as adults, and live for up to 20 years. Each owl pair
requires about 1,000 hectares (4 square miles) for its own home territory. A critical time in
the life cycle is when the juveniles leave the nest. To survive and become a subadult, a
juvenile must successfully find a new home range (and usually a mate).
A first step in studying the population dynamics is to model the population at yearly
intervals, at times denoted by 𝑘𝑘 = 0,1,2, …. Usually, one assumes that there is a 1:1 ratio of
males to females in each life stage and counts only the females. The population at year 𝑘𝑘
can be described by a vector 𝒙𝒙𝒌𝒌 = (𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , 𝑎𝑎𝑘𝑘 ), where 𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , and 𝑎𝑎𝑘𝑘 are the numbers of
females in the juvenile, subadult, and adult stages, respectively. Using actual field data from
demographic studies, a rese
Probation and Parole 3Running head Probation and Parole.docxChantellPantoja184
Probation and Parole 3
Running head: Probation and Parole
Probation and Parole
Student Name
Allied American University
Author Note
This paper was prepared for Probation and Parole, Module 8 Check Your Understanding taught by [INSERT INSTRUCTOR’S NAME].
Directions: Respond to the following questions using complete sentences. Your answer should be at least 1 paragraph in length, which must be composed of three to five sentences.
1. What is meant by intermediate punishments and what programs are included in this category?
2. How do intermediate punishments serve to keep down prison populations?
3. Why has electronic monitoring proven so popular?
4. What is meant by shock probation/parole?
5. What are the essential features of the boot camp program?
6. Why has intensive supervision been a public relations success?
7. What are the criticisms of boot camp programs?
8. What has research revealed with respect to intensive supervision?
9. What are the criticisms of electronic monitoring in probation and parole?
10. What are the criticisms leveled at intensive supervision?
11. What are the purposes of and services offered by a day reporting center?
12. Why would heroin addicts who have no intention of giving up drug use voluntarily enter a drug treatment program? What are the advantages of using methadone to treat heroin addicts?
13. Why is behavior modification difficult to use in treating drug abusers?
14. What are the characteristics of chemical dependency (CD) programs?
15. What are the primary characteristics of the therapeutic community (TC) approach for treating drug abusers?
16. What are criticisms of the Alcoholics Anonymous approach?
17. What are the problems inherent in drug testing?
18. What are the typical characteristics of sex offenders? How have sex offender laws affected P/P supervision?
19. What are the pros and cons of restitution and charging offenders fees in probation or parole?
20. What are the problems encountered in using the interstate compact?
.
Problem 1(a) Complete the following ANOVA table based on 20 obs.docxChantellPantoja184
Problem 1:
(a) Complete the following ANOVA table based on 20 observations for the regression equation
(a) Is the overall regression significant? Fill in the missing values in the table.
Source DF SS MS F
Regression ___ 350 ____ ____
Error ___ _____
Total 500
(b) Suppose that you have computed the following sequential sums of squares due to regression:
Regressor Variables in Model SS Regression
………………………………………. 300
……………………………………… 250
…………………………………….. 340
……………………………………. 325
Fill in the missing values in the following “computer output”:
Source DF Partial SS F-value Pr>F
……………………………………………………………………………………….. 0.1245
………………………………………………………………………………………. 0.3841
………………………………………………………………………………………. 0.0042
………………………………………………………………………………………. 0.0401
Problem 2:
The time required for a merchandise to stock a grocery store shelf with a soft drink product as well as the number of cases of product stocked are given below. Consider a linear regression of delivery time against number of cases.
X=number of cases
Y=delivery time
Delivery time number of cases Hat diagonals
1.41 4 0.5077
2.96 6 0.3907
6.04 14 0.2013
7.57 19 0.3092
9.38 24 0.5912
Observations used L.S. Model
4,6,14,19,24
6,14,19,24
4,14,19,24
4,14,19,24
4,6,14,24
4,6,14,19
(a)
Calculate the PRESS statistic for the model .
(b) Calculate the regular residual for the model above. Then, compare these residuals with the PRESS residuals for this model.
Exercises from the Text
Use SAS whenever possible to do these exercises:
# 3.4 on p 122
# 3.5
# 3.8
# 3.15
# 3.21
# 3.27
# 3.28
# 3.31
# 3.38
# 3.39
Example with SAS on Sequential and Partial Sum of Squares
Data Weather;
Title 'Lows and Highs from N&O Jan 28,29,30 1992';
Title2 'using actual numbers (yesterday values)';
input city $ hi2 lo2 yhi ylo thi tlo;
* Mon Tues Wed ;
cards;
seattle 51 44 52 44 59 47
.
.
.
;
proc reg; model thi = yhi hi2 tlo ylo lo2/ss1 ss2;
test tlo=0, ylo=0, lo2=0;
/*-----------------------------------------------
| Showing sequential and partial sums of squares|
| Note t**2 = F relationship for partial F. By |
| hand, construct F to leave out .
Probe 140 SPrecipitation in inchesTemperature in F.docxChantellPantoja184
Probe 1
40 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 26.8
Precip 27.1
MAT(F) 59.8
Probe 2
6 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 69.2
Precip 124.6
MAT(F) 77.9
Probe 3
57 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.5
Precip 38.7
MAT(F) 43.5
Probe 4
38 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 30.3
Precip 16.5
MAT(F) 53.6
Probe 5
55 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.3
Precip 28.1
MAT(F) 40.6
Probe 6
43 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 25.4
Precip 14.4
MAT(F) 47.2
Probe 7
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 17.3
Precip 31.2
MAT(F) 26.0
Probe 8
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 29.6
Precip 38.8
MAT(F) 51.6
Probe 9
18 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 66.1
Precip 74.8
MAT(F) 77.7
Probe 10
58 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 16.5
Precip 24.8
MAT(F) 36.9
Probe 11
26 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 47.6
Precip 3.8
MAT(F) 70.1
Probe 12
29 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 44.0
Precip 47.3
MAT(F) 63.2
Probe 4
Probe 2
Probe 10
Probe 5
Probe 6
Probe 7
Probe 11
Probe 12
Probe 8
Probe 9
Probe 3
Probe 1
Map 1
20 N
40 N
60 N
80 N
0
20 S
40 S
60 S
0
1000
miles
Geography 204
Koppen Climate Classification Guidelines
If POTET exceeds Precip then B
BW = POTET more than 2x Precip
(desert)
h = mean annual temp > 18 C (64.4 F)
k = mean annual temp < 18 C (64.4 F)
BS = POTET less than 2x Precip
(steppe)
h = mean annual t.
Problem #1 JET Copies Case ProblemRead the JET Copies C.docxChantellPantoja184
Problem #1:
JET Copies Case Problem
Read the "JET Copies" Case Problem on pages 678-679 of the text. Using simulation estimate the loss of revenue due to copier breakdown for one year, as follows:
1. In Excel, use a suitable method for generating the number of days needed to repair the copier, when it is out of service, according to the discrete distribution shown.
2. In Excel, use a suitable method for simulating the interval between successive breakdowns, according to the continuous distribution shown.
3. In Excel, use a suitable method for simulating the lost revenue for each day the copier is out of service.
4. Put all of this together to simulate the lost revenue due to copier breakdowns over 1 year to answer the question asked in the case study.
5. In a word processing program, write a brief description/explanation of how you implemented each component of the model. Write 1-2 paragraphs for each component of the model (days-to-repair; interval between breakdowns; lost revenue; putting it together).
6. Answer the question posed in the case study. How confident are you that this answer is a good one? What are the limits of the study? Write at least one paragraph.
There are two deliverables for this Case Problem, the Excel spreadsheet and the written description/explanation.
Outcome Assessed:
· Create statistical analysis of simulation results.
· Communicate issues in management science
Grading Rubric for JET Copies Case Problem
There are 12 possible points in each of the five criteria for a total of 60 points possible.
Criteria
0Unacceptable(0 points)
1Developing(6 points)
2Competent(9 points)
3Exemplary(12 points)
1. Model number of days to repair
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
2. Model number of weeks between breakdowns
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
3. Model lost revenue due to breakdowns
Did not submit or did not model this component in an appropriate manner
This component was modeled, but the method and/or implementation had mistakes that affected the validity of the model
Used a method that is recognizably appropriate, but the implementation had minor mistakes
Used an appropriate method and correctly implemented it
4. Provide written description and explanation of the simulation
Did not submit or described insufficiently. Omitted key points.
Provided partially developed written description that matches the method 70 - 79% accur.
PROBLEM 1 Lovin’ the Fast Food The following article was writt.docxChantellPantoja184
PROBLEM 1: Lovin’ the Fast Food
The following article was written for an ag-econ journal several years ago. The demand function is written in table format on the next page. This page has the averages for the different variables and the second page has the regression output.
1. Calculate the fast food price elasticity for fast food for 1982 and 1992. What does it mean? How could Chic-Fil-A use this information? Is it changing?
PEoD = (% Change in Quantity Demanded)/(% Change in Price)
2. Calculate the grocery cross-price elasticity for fast food for 1982 and 1992. What does it mean? How could Chic-Fil-A use this information? Calculate the ‘inexpensive’ and ‘expensive’ restaurant price cross-price elasticity. What do these mean and how useful is this information?
3. Calculate the income elasticity of fast food in 1982 and 1992. Again, explain the trend and meaning.
4. Identify at least four ‘take-aways’ from this demand function. Identify the relationship that is shown (or not shown), what information can be drawn from the information and how a fast-food restaurant can use this. Only one of your ‘take-aways’ here can relate specifically to cross-price elasticities.
Problem 2 Jones Has A Student . . .
Several years ago I had a student who approached me about leaving school. This student had, what he thought, was an amazing idea. Doug’s idea (I’ve changed the name to protect the innocent) was this: move to a medium sized city (Charleston, SC) and open up a jewelry business. His reasoning was that when jewelers resize gold rings (wedding bands), they get to keep the little pieces of scrap gold. As gold was approaching record prices, Doug would make a ton of profit.
a. Draw a graph/figure of the type of market Doug is entering—assume that he makes profits out of the gate.
b. Explain how the market moves given that Doug makes a profit. That is, tell me what is likely to happen. Show a graph (or graphs) that explain this phenomena.
c. How is it possible that firms can operate with zero economic profit? Tell me a story why it must be that the last firm entering the market experiences zero economic profit (i.e. What if the last firm in the market experienced positive economic profit? Is there anything wrong with that?)
Problem 3 Economics is a Curious Thing
Please choose three of the following economic phenomena and give me your reasons why we see these events occur in the market. The more you think like an economist the more you see economics in the market. (Don’t waltz through these as they are all examples of economics.)
a. Why do brides buy their wedding dresses for thousands of dollars while bride-grooms (yes, I’m from Middle-England) rent their tuxedos for a hundred dollars?
b. Why is the internet free at Motel 6 but costs $9.99 per day at the Ritz?
c. Why do ATM machines in the drive-through have brail number pads?
d. Why do airlines give frequent flyers two free checked bags but charge for checked bags for non-frequent flyer.
Problem 1 (ch 23)Victoria Falls Flour Mill Company started many ye.docxChantellPantoja184
Problem 1 (ch 23)Victoria Falls Flour Mill Company started many years ago producing a single product. It has grown to produce many diverse consumer products ranging from foods to paper goods. Currently, the corporation is barely making a profit, and the price of its stock has languished. Division managers have traditionally been incentivized with stock options and awards. However, management is evaluating a new bonus plan based on segment profits within each division. Below are 20X4 facts about the Sugar Products Division, which generates 10% of overall corporate revenue. The Sugar Products Division has two key products - raw sugar and candy.Total sales of raw sugar and candy$ 45,750,000Traceable, controllable, sugar division fixed costs10,250,000Traceable, uncontrollable, sugar division fixed costs3,600,000Non-traceable, controllable, sugar division fixed costs1,500,000Non-traceable, uncontrollable, sugar division fixed costs1,750,000Variable selling, general, & administrative costs9,050,000Variable product costs21,700,000General corporate expenses for all divisions8,000,000Prepare a contribution income statement for the aggregated Sugar Division (one column). If the division manager is to be evaluated on controllable contribution margin, would the Sugar Division manager appear to be entitled to a bonus?
&L&"Arial,Bold"&20 &R&"Myriad Web Pro,Bold"&20B-23.05
B-23.05
Worksheet 1 (ch 23)20X4 Divisional Report for Sugar ProductsContribution Income StatementSales$ 45,750,000Less:
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-23.05
B-23.05
Problem 2 (ch 23)Downhill Manufacturing produces snow skis in a two-step production process - cutting and laminating. The manufacturing center is supported by two service centers - a health clinic and a janitorial service. The following table reveals certain facts about each activity:Health clinicJanitorial serviceCutting departmentLaminating departmentEmployees241015Square footage1,20060012,0008,000Cost incurred$ 180,000$ 125,000$ 700,000$ 800,000(a)Using the direct method, allocate the service department costs to production. The clinic costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage.(b)Using the step method, allocate the service department costs to production. The clinic costs are to be allocated based on employees, and the janitorial costs are to be allocated based on the square footage. The first step will be to allocate clinic costs. The clinic employees maintain their space and do not rely upon the janitorial service. However, janitorial employees occasionally sustain an injury and utilize the clinic.
B-23.08
Worksheet 2 (ch 23)(a)Health clinicJanitorial serviceCutting departmentLaminating departmentCost incurred$ 180,000$ 125,000$ 700,000$ 800,000Clinic allocation----Janitorial allocation----Total cost$ -$ -$ -$ -Clinic allocations:Jani.
/***********************************************************
Program Name: Simple Math Calculator
Program Author: Kyle NoCompile
Date Created: 9/28/14
Program Description:
This program performs simple arithmetic calculations.
The user enters numbers and the math operation to
perform on those numbers. The program will then display
the result of the operation. The program allows the
user to continue entering a math operation and an
integer to calculate off of the previous calculation
result.
Modified Date:
Modified Description:
***********************************************************/
#include <iostream>
using namespace std;
// Function prototypes:
void showWelcome(void);
int getUserIntegerInput();
char getMathChoice()
int getInteger(bool);
bool validateMathChoice(char choice)
int doAddition(int int1, int int2);
int doSubtraction(int, int);
int doMath(int firstInt, int secondInt, char mathFunc);
void showResult(int)
float keepCalculating();
// This is the main function (where the program begins)
int main(void)
{
// Variables to hold local data
int runningTotal; nextValue;
int mathChoice();
bool keepGoing;
// Call the showWelcome() function
showWelcome(void);
// Call the getInteger() function (for the first integer)
// and store the result in the "runningTotal" variable
runningTotal = GetInteger(true);
// Loop after each calculation to see if the user wants to keep going
do
{
// Call the getMathChoice() function and store result in "mathChoice" variable
mathChoice = getMathChoice(42);
// Call validateMathChoice() function, passing it the user's math choice
// and using the return value to decide what to do next
if (validateMathChoice())
{
// Call the getInteger() function (for the second and subsequent integers)
// and store the result in the "nextValue" variable
nextValue = getInteger(false);
// Call the doMath() function and pass it all of the user input
// and store the return value in the "runningTotal" variable (overwrite
// previous "runningTotal" variable value. This will allow for us to
// update the running total of all calculations up to this point.
runningTotal = doMath(runningTotal nextValue mathChoice);
// Call the showResult() function to show the result
showResult(runningTotal);
}
else
{
// If the user chose an invalid math function...
cout<<Not a valid math choice. Try again<<endl;
}
}
// Call the keepCalculating() function and use the return value
// to decide whether to continue looping
while (keepCalculating);
return 0;
}
// This function shows a nice welcome message
void showWelcome()
{
cout<<"******************************************"<<endl;
cout<<"Welcome to the simple calculator program!"<<endl;
cout<<"This program will do simple addition and"<<endl
cout<<"subtraction. Math is fun, so enjoy!"<<endl;
cout<<"**.
Probability Analysis 1
Probability Analysis
Chatae M Falls
Argosy University
April 26, 2015
Problem Statement: A General Manger of Harley-Davidson has to decide on the size of a new facility. The GM has narrowed the choices to two: large facility or small facility. The company has collected information on the payoffs. It now has to decide which option is the best using probability analysis. The decision tree model is made and accurately labeled showing all possible scenarios and corresponding payoffs.
Methodology that is adopted: By the help of probability analysis, a person will be able to find the required value of monetary for both the choices that is of having a large facility or a small facility. After the analysis is over, that choice having higher monetary value will be chosen.
Probability Analysis:
Option 1: Build Small Facility: If the GM decides on going for the large facilities, the chances of having low demand becomes 0.4 and the chances of having high demand becomes 0.6. Now if the demand is low then $40 will be required for doing payoff. But if the demand is high then $40 will fetch nothing, whereas $50 will be fetched by doing overtime and the option of expansion will fetch a payoff $55. So one will think of going for expansion is such a case where the demand is high. The anticipated value of monetary for building a facility that is small is equal to the sum of the products of the demand probabilities with their corresponding payoff.
So the anticipated monetary value of building a small facility is=
The Probability of having a High Demand*The Payoff of High Demand+ The Probability of having a Low Demand*The Payoff of Low Demand
=0.6*$55+0.4*$40=$33+$16=$49
Option 2: Build Large Facility: Now if the GM thinks of building small facilities, The chances of having low demand becomes 0.4 and of having high demand becomes 0.6. So in cases when there is a very low demand then around $10 will be fetched by doing nothing but at the same time there will be a payoff of around $50 when there is reduction in the overall prices. Thus it is assumed that in a situation when the demand is low, a person will think of reducing the overall prices. In case when there is high demand, a payoff of $70 is seen. The anticipated value of monetary for building a facility that is large is equal to the total sum of the products of the probabilities of demand with their corresponding payoff.
So the anticipated monetary value of building a large facility is=
The Probability of having a High Demand*The Payoff of High Demand + The Probability having a Low Demand*The Payoff of Low Demand
=0.6*$70+0.4*$50=$42+$20=$62
Result/Conclusion: Thus we see that the expected monetary value for building a large facility is $62 and that for building a small facility is $49, so Harley Davidson’s GM should certainly go for building a facility that is large.
.
PrizeExample/.DS_Store
__MACOSX/PrizeExample/._.DS_Store
PrizeExample/.git/COMMIT_EDITMSG
Initial Commit
PrizeExample/.git/config
[core]
repositoryformatversion = 0
filemode = true
bare = false
logallrefupdates = true
ignorecase = true
PrizeExample/.git/description
Unnamed repository; edit this file 'description' to name the repository.
PrizeExample/.git/HEAD
ref: refs/heads/master
PrizeExample/.git/hooks/applypatch-msg.sample
#!/bin/sh
#
# An example hook script to check the commit log message taken by
# applypatch from an e-mail message.
#
# The hook should exit with non-zero status after issuing an
# appropriate message if it wants to stop the commit. The hook is
# allowed to edit the commit message file.
#
# To enable this hook, rename this file to "applypatch-msg".
. git-sh-setup
test -x "$GIT_DIR/hooks/commit-msg" &&
exec "$GIT_DIR/hooks/commit-msg" ${1+"[email protected]"}
:
PrizeExample/.git/hooks/commit-msg.sample
#!/bin/sh
#
# An example hook script to check the commit log message.
# Called by "git commit" with one argument, the name of the file
# that has the commit message. The hook should exit with non-zero
# status after issuing an appropriate message if it wants to stop the
# commit. The hook is allowed to edit the commit message file.
#
# To enable this hook, rename this file to "commit-msg".
# Uncomment the below to add a Signed-off-by line to the message.
# Doing this in a hook is a bad idea in general, but the prepare-commit-msg
# hook is more suited to it.
#
# SOB=$(git var GIT_AUTHOR_IDENT | sed -n 's/^\(.*>\).*$/Signed-off-by: \1/p')
# grep -qs "^$SOB" "$1" || echo "$SOB" >> "$1"
# This example catches duplicate Signed-off-by lines.
test "" = "$(grep '^Signed-off-by: ' "$1" |
sort | uniq -c | sed -e '/^[ ]*1[ ]/d')" || {
echo >&2 Duplicate Signed-off-by lines.
exit 1
}
PrizeExample/.git/hooks/post-update.sample
#!/bin/sh
#
# An example hook script to prepare a packed repository for use over
# dumb transports.
#
# To enable this hook, rename this file to "post-update".
exec git update-server-info
PrizeExample/.git/hooks/pre-applypatch.sample
#!/bin/sh
#
# An example hook script to verify what is about to be committed
# by applypatch from an e-mail message.
#
# The hook should exit with non-zero status after issuing an
# appropriate message if it wants to stop the commit.
#
# To enable this hook, rename this file to "pre-applypatch".
. git-sh-setup
test -x "$GIT_DIR/hooks/pre-commit" &&
exec "$GIT_DIR/hooks/pre-commit" ${1+"[email protected]"}
:
PrizeExample/.git/hooks/pre-commit.sample
#!/bin/sh
#
# An example hook script to verify what is about to be committed.
# Called by "git commit" with no arguments. The hook should
# exit with non-zero status after issuing an appropriate message if
# it wants to stop the commit.
#
# To enable this hook, rename this file to "pre-commit".
if git rev-parse --verify HEAD >/dev/null 2>&1
then
against=HEAD
else
# Initial commit: diff against an .
Privacy and security of information Consider this scenario.docxChantellPantoja184
Privacy and security of information
Consider this scenario:
1) Pat, a billing associate at a local hospital, was issued a laptop for work purposes. Her friend, however, has asked to borrow it for school to complete an online assignment. Her friend said she would be careful, and she would return it promptly. Pat knows you are taking a HIM course, and asks for your advice. How will your respond?
2) If you were part of an organization considering the implementation of biometric authentication, what factors, aside from costs, would you analyze to determine if this is the most favorable solution?
Notes from class
The two terms, privacy and security of information, have similar meanings and at times are used interchangeably, but in essence they are different entities.
Privacy implies the patient’s right to control disclosure of his/her health information and safety of protected health information (PHI—name, address, phone, e-mail, Social Security number, etc.) during storage, transit, and use. It also gives patients the rights to examine, obtain a copy of medical records, and request corrections in their health information.
Security ensures physical, logical, and technical protection of patients’ health information against natural and human-made disasters, hackers, and malicious attacks that may damage the system, steal information, or render it unusable. It establishes national standards to protect individual’s ePHI (electronic PHI) created, received, maintained, and transmitted by the healthcare providers to ensure confidentiality, integrity, and security of ePHI.
Both privacy and security of health information are the subjects of Health Insurance Portability and Accountability Act, 1996 (HIPAA) which has been in effect since 2003. The HIPAA provisions have been made more stringent and expanded to cover “business associates” under the Health Information Technology for Economic and Clinical Health Act, 2009 (HITECH) as a component of American Recovery and Reinvestment Act, 2009 (ARRA). This to health organizations means:
· Expansion of HIPAA coverage to include “business associates” (any individual or organization that works with or on behalf of healthcare reorganization).
· Adding greater and stringent penalties to HIPAA, especially with the adoption of electronic health records (EHR).
HIPAA security rules are organized into three categories: Administrative, Physical, and Technical safeguards and apply to all media types: paper, electronic, and hybrid.
.
PRlNTED BY [email protected] Printing is for personal. privat.docxChantellPantoja184
PRlNTED BY: [email protected] Printing is for personal. private use only. No part of this book may be reproduced or transmitted without publisher's prior permission. Violators will be
prosecuted.
524 ACC201
L07
L03
C E RG ES
c.feb~S194.1lD
March: S/J3,400
L04.1
CHECXRG ES
a. Ma'(.$7I,ooo
c. Jene: $16,760
Exen:ise 14-15 PrePRring pro forma income sttdemeJrts with different flSnlmptWru
. 'orman Jelen, the contreller of Wing Corporation, is trying to prepare a sales budget for the
corning year, The income statements for tbe last four quarters foUow.
First Second Third fouJtll
Quarter Quarter Quarter Quarter Tatll
Sales revenue S170.0Jl 5200.000 S210.tm 5260.000 S640.000
Cost of gooos sold 102.000 120.000 126.tm ~ ~
Gross profit 68.tm 110,000 84,D00 104.000 336.000
Seling & admin. expense 17,llXl ~ 21,D00 26.000 ~
Net Income S 51.,000 560.000 S 63.tm S 18.000 S252.00D
Historically. cost of goods sold is about 60 percent of sales revenue. Selling and administra-
tive expenses are about 10 percent of sales revenue.
Sam Wing. the chief executive officer. told Mr. Jelen that he expected sales next year to be
10 percent for each respective quarter above last )-ear'$ level, However; Glenda Sullivan, the vice
president of sales, IOId Mr. Jelen that she believed sales grov.'tb would be only 5 percent,
1Ie~.iRd
•.. Prepar-e a pro forma income statement including quarterly budgets for the coming year using
Mr. Wing's estimate.
b. P~ a pro forma income statement including quarterly budgets for the coming year using
M$. Sullivan's estimate.
e, £splain \>oily two exe..-uti"" officers in the same company could have different estimates of
future growth.
PRlBLEMS
AUapplicable ProbletallFlt IIvailable with McGrawMill's
ComIfICt AccDllllfi",.
P 14-1& Prepgring /I sales lNuiget and 5cheda1e of ClUh receipts
~yl't!inla'S lee, txpec!510 begin operatioos onJaooary 1.2012; it willoperate as a specialty
sal<s~' that sdh Wet poinI.en O\-etthe In=nK McCarty e:<p<ClS sales in January 2012 to
total S2OO,ooo and 10 i!Icrea5e 10 pe1a!l'It per month in February and Man:h. All sales are on ae-
count. p.1cCarty expectS 10 eoIIect 70 percent of accounts reccivabIe in the month of sate, 20 percent
in the month following the and 10 peroen! in the seeond month foD.owingthe saJe.
Relllin:d
II, Prepare a sales budget for the fltSt quarter of 20 12.
b. Determine the amount of sales menue )I1cCatty will repon on the first 2012 quarterly pro
rerma income statement.
c. Prepare a easb receipu schedule for the first quarte •. of 2012.
d. o.:termine the amount of accounts receh'3ble as of Macdt 31. 2012.
IUI inventory purclrtues budget and scluuhde of Cluh
paoy's marketing director developed the follcwing cost of
and JuI)·.
Bu~geted cost of goods sold
May
S70,000
Jane July
$86.noo58lJ.noo
Spratt bad a begillJling inventory balance of
accoums payable of SI4,800. The company de .
,600 on April I and a beginning balance in
o maintain an ending inventory balance
.
PRlNTED BY [email protected] Printing is for personal. privat.docx
1255A Strengths Focus and Quality LeadershipSucc
1. 125
5
A Strengths Focus and
Quality Leadership
Success is achieved by developing our strengths not by
eliminating
our weaknesses.
— Marilyn vos Savant
� A DIRE NEED TO EMPHASIZE STRENGTHS
Up to this point in the book, great emphasis has been placed on
the
importance of discovery and making meaning of worker needs,
values,
goals, and strengths as a means to foster quality leader –member
rela-
tionships and to inspire and engage workers to feel better,
develop
better, and perform better as they carry out their important roles
of
helping. While needs, values, and goals all form important
aspects of a
Responsive Leadership Approach, it is for very important
reasons that
a strong emphasis be made regarding a strengths focus as a key
ingre-
dient in enhancing worker morale, engagement, commitment,
4. already quite common and forms an integral aspect of frontline
worker
training, performance development, and most approaches to
supervi-
sion and employee management. A focus on strengths, however,
while
theoretically and philosophically in line with social service
values and
guiding principles is less common and, from the experience of
many
workers in the field, does not make up an integral aspect of
employee
supervision, performance development, and/or performance
manage-
ment. As a matter of fact, when it comes to most performance
manage-
ment approaches, in particular, a focus on employee strengths is
often
rare altogether and in some cases nonexistent.
A second reason for making an emphasis on strengths in
supervi-
sion and management a necessary focus has to do with the
reality
within the current political, bureaucratic, organizational,
training,
work, and service-delivery realities of social services. Many of
these
social service dimensions are actually antithetical and/or
provide coun-
tercurrents or impediments to the use and sustainability of a
strengths
focus within supervision and/or management. Finally,
promoting and
illustrating a strengths approach in supervision and management
5. is
critical because consistent operationalization of a strengths
perspective
in leadership is difficult to do and maintain, especially if it is
not the
most common modality utilized by most supervisors and
managers. In
addition to the myriad of social services context challenges that
exist as
impediments to a strengths focus, the reality is that many
supervisors
and managers have not been taught to operationalize a
strengths-based
approach in practice. Most of us can understand what a
strengths-based
approach is philosophically and in principle, but most
supervisors and
managers have not been taught how to apply, integrate, and/or
sustain
a strengths-based approach in practice with their team members.
It is for these reasons and many others that a strengths focus as
it
relates to quality leadership occupies a full chapter in this book.
The
remaining discussion will focus on the challenges that exist to
utilizing
and sustaining a strengths-based approach to social services
supervi-
sion and management, including the negative implications a
problem-
saturated environment has on supervisors, workers, and clients.
In
addition to this, the discussion will outline what a strengths
perspec-
tive in leadership can look like and will make strong linkages
8. 127Chapter 5 A Strengths Focus and Quality Leadership
� CHALLENGES TO A STRENGTHS
FOCUS IN SUPERVISION AND MANAGEMENT
The Importance and Relevance of a Strengths Focus
Very few people would disagree about the importance of
utilizing a
strengths perspective in the context of social services
supervision and
management. More than ever, a focus on strengths forms an
integral
cornerstone to most frontline-person and family-centered
helping
interventions and is consistent with social service philosophy
and
guiding principles. Many social service workers find a strengths
per-
spective favorable and in line with their personal and
professional
values and goals for helping. Focusing on strengths with
individuals,
families, and communities is in line with the way most frontline
social
service workers prefer to work. In addition, many
organizational and
program missions and visions have incorporated and/or reflect
the
importance of a strengths focus within operational support and
service
delivery. It is in this light that a strengths-based organizational
and
management approach seems like it would make sense and be
com-
9. monplace. Unfortunately, however, there exist a myriad of
environ-
mental influences and challenges that unintentionally operate as
impediments to the utilization and implementation of a
strengths-
based approach in supervision and management.
Social Services: A Problem-Saturated Environment
In order to gain an understanding of the incongruence between
the
importance of a strengths focus in theory and what is actually
happen-
ing in practice, we must consider the overall environment—the
context
in which supervision and management of workers occurs. Social
ser-
vices in general maintain a predominantly problem-oriented
focus,
and the realities that challenge a strengths perspective occur at
every
level of the system, impacting and thereby influencing the way
worker
supervision and performance development training occur and
how
these processes are carried out in the field.
Most social services organizations operate from mandates that
maintain a focus on safety, risk assessment, risk management,
and
reduction of harm, albeit in the context of promoting overall
well-being
and health. Unfortunately, what is inherent in most problem-
oriented
paradigms and service delivery approaches is that the area of
inquiry
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PART II FROM CONCEPTS TO PRACTICE128
inquiry and operation based on deficits, weaknesses, threats,
dysfunc-
tion, and deficiencies. A problem orientation is prevalent and
evident
at all levels across various social service sectors and influences
12. the
context of most approaches to the structure and process of
social ser-
vices supervision practice.
Political agendas, bureaucratic priorities, and legislated
mandates
also influence and impact operations and service delivery
models, sub-
sequently shaping the focus and process of supervision sessions.
For
instance, most helping agencies utilize a biomedical approach as
a
foundation for assessment and intervention. In addition to this,
many
programs and service delivery models are highly influenced by
the fis-
cal need and encouragement of and/or a politically mandated
use of
the DSM (Diagnostic and Statistical Manual of Mental
Disorders) as a
requirement for intake, assessment, and intervention. Because
supervi-
sors and managers are providing guidance and support for
workers
operating within the predominantly biomedical and DSM-driven
para-
digms, a great deal of case management and support discussions
are
focused on the attainment of well-being by fixing or changing
dysfunc-
tion, deficits, abnormalities, erroneous thinking, and/or
pathological
behavior. Although strengths-based assessment and intervention
has
become a more important aspect of social services intervention
13. and
support, the reality remains that in practice, a focus on strengths
does
not take up a great deal of time when it comes to supervisor–
member
discussions around supportive case management reviews.
Instead, the
predominant supervision focus continues to be around crisis
situa-
tions, stressful challenges, problems, and problem sol ving.
Problems With Training
Social service training endeavors to prepare supervisors and
managers
with the knowledge and skills to educate, coach, support,
develop, and
delegate tasks to their team members in a way that enhances the
con-
sistency and quality of supportive service being provided to
clients.
However, like the overall context of social services in general,
most
supervisory training programs take a problem orientation and
problem-
solving focus. Supervisors and managers are presented with
many
theoretical models and orientations for understanding a variety
of
people and systemic problems in order to understand and solve
them.
A focus on strengths is often omitted from the traditional
problem-
solving approach because the initial starting point for inquiry is
on
what is “wrong” and/or what needs to be fixed. Supervisors and
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129Chapter 5 A Strengths Focus and Quality Leadership
can assist in successfully solving a variety of problems. In
essence, they
are taught to assess and interpret situations so that they can
manage to
problem solve them successfully. There are curricula that
attempt to
16. incorporate a focus on strengths, but it is often minimal in
comparison
to the predominantly problem-oriented approaches offered. In
addi-
tion, when curricula offer a segment on strengths-based
supervision, I
have found that the emphasis pertains more to the looking for
strengths,
falling short, however, on the skills and tools for a tangible and
practi-
cal application of a strengths approach to supervision practice.
A key area that often forms a core element of supervisor and
man-
ager training is employee performance development. Most
approaches
to employee development operate from an overall behaviorist
approach,
meaning that supervisors are encouraged to learn a variety of
human-
behavior and system theories and models in order to interpret
the
attitudes and behaviors of employees so that they can develop
more
capable, confident, and competent employees. While employee
devel-
opment and management represent positive endeavors geared
toward
enhancing staff capacity to work toward better outcomes for
clients
and organizations overall, a behaviorist approach contains an
inherent
bias toward interpreting and managing employees, versus
engaging
and understanding their individual experiences. In addition to
this,
17. most developmental and behavioral approaches focus on
competency
development from the perspective of a deficit-based and/or
perfor-
mance-weakness model, once again minimizing the emphasis
and/or
omitting altogether a focus on employee strengths.
Problems With Professional Development
Finally, when it comes to supervisory training curricula for
working
with “challenging” employees, most approaches to performance
man-
agement for supervisors take on an “undesirable performance”
lens
while emphasizing management of performance through the
interpre-
tation of a variety of human-behavior models and theoretical
and
developmental orientations, all geared toward managing or
changing
poor employee attitudes and behaviors in order to bring about
more
desirable outcomes. In my experience as an academic and a
trainer in
a variety of course modules, very few performance management
approaches contain a focus on strengths.
Performance development and performance management are
actually the same thing; however, the former term is often used
in the
context of proactive and positive employee development
whereas the
latter term is often used in a not-so-positive context, usually
when an
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PART II FROM CONCEPTS TO PRACTICE130
employee is struggling with competency development and/or is
involved in some sort of discipline process. This dynamic is
evident
when a manager is talking about an employee plan. Often when
we
hear someone referring to a performance plan, it’s in the context
of
regular performance appraisal and development. However, when
we
20. hear reference to a performance management plan, it is often in
the
context of a “challenging worker” and/or a worker who is
demonstrat-
ing and/or engaging in “undesirable” behavior. Regardless of
what
term is used and/or the context, both performance development
and
performance management processes operate from a deficit base
and/
or performance weakness stance. The predominant focus is on
devel-
opment of the undesirable performance behavior. In my
conversations
with thousands of frontline workers, their experience in general
has
been that performance development focuses on areas of
weakness or
required development and is often lacking in a strengths focus.
Similarly, a performance management plan rarely contains a
focus on
strengths as the behavior that is being targeted is often
problematic and
the documentation that has been gathered to build a plan is
often
focused on areas such as undesirable, inappropriate, or
unprofessional
attitudes and/or performance.
An important contextual reality that challenges the consistent
utili-
zation of a strengths focus within supervision and management
is that
the above-mentioned problem orientations are often in operation
in a
highly stressful, crisis-oriented, fiscally and resource-restrained
21. environ-
ment where workers and supervisors are expected to do more
with less.
When supervisors have a strong desire to help workers solve a
variety of
people and systemic problems in the context of perceived time
and
energy limitations, they are naturally encouraged to get to the
problems
quicker for the sake of overall efficacy. Unintentionally and
inevitably
there is less space and time for a discussion of what is going
well, a dis-
cussion and subsequent development regarding team-member
strengths.
Problems With Managing Performance Problems
While many workers in various fields report that their
experiences
with performance evaluations and appraisals are less than
satisfac-
tory, worker reports of performance management and discipline
range from negative to outright humiliating. At a time when
workers
are struggling to perform in a preferred and expected manner,
when
they are probably feeling less than confident and capable, a
strengths
perspective would be helpful to provide a more positive
experience
of themselves and/or their work. However, often when
performance
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131Chapter 5 A Strengths Focus and Quality Leadership
management is initiated, the process and the impacts move in
the
opposite direction of a strengths approach.
Most approaches to employee discipline are based on the princi -
ples of punishment, and the problem-oriented and deficit-
focused
processes within performance management do little to motivate
work-
ers to change their behavior. When reprimands, progressive
discipline,
and suspensions are utilized as logical consequences and when
24. sup-
port and clear direction for change are lost within a
disempowering
and intimidating process, an employee’s capacity to be engaged
and
positively motivated is seriously limited, if not curtailed
altogether. It
is my experience that a strengths focus is missing altogether
when
employees are being reprimanded or disciplined for undesirable
and/
or poor performance. At a time when a strengths focus should
be uti-
lized, it seems that most managers’ time and energy are placed
into a
“tunnel” focus, searching for problems and/or justifications for
repri-
manding, suspending, and even terminating a worker from their
job.
Unfortunately, when workers have a negative experience within
the process of performance management and/or discipline, they
are
less likely to be positively engaged in the process. Approaches
to disci-
pline that are deficit focused and punitive often encourage what
seems
to be compliant behavior, when efforts and energy—instead of
being
placed in the work—often are geared toward “laying low,”
dodging
responsibility, or just doing what is necessary to get through the
shift.
This type of engagement with the work does little to bring about
pre-
ferred performance and outcomes for the clients being served.
25. � A PROBLEM FOCUS AND
IMPLICATIONS FOR WORKERS
Optimal employee engagement, motivation, and performance are
dependent upon two major factors: (1) the quality of the leader –
member
relationship and (2) the support and development of the
employee’s
capacity to carry out his role of helping to the best of his
abilities. An
emphasis on deficits and weaknesses within a problem
orientation to
supervision and/or management can present a formidable
challenge to
both of these processes, with a negative result for employee,
team, and
eventually client outcomes.
Chapter 1 emphasized the reality that many workers across the
social service sectors are unsatisfied with their supervisors
and/or
their experience of supervision overall; they are disillusioned
with the
quality of leadership. It is my belief that the predominant
emphasis on
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PART II FROM CONCEPTS TO PRACTICE132
problems over strengths in the context of supervision and
worker
development, which continues to persist in social services, is in
large
part the contributing factor to such a stark and concerning
reality.
To put it bluntly, a predominant focus on problems, deficits,
and
weaknesses just does not feel good. When employees
consistently hear
what they are not doing well or what needs to be changed in the
con-
text of supervision and performance development, it can create
feel-
ings of negativity and pessimism and a sense of blame. As a
matter of
fact, in highly stressful situations, a strict focus on problems
can lead
28. workers to feel judged or criticized by their manager and lead to
feel-
ings of shame, guilt, and even fear. It is these types of
experiences that
can be detrimental to the quality of the leader–member
relationship,
compromising trust, respect, integrity, and empathy. A problem
orien-
tation is less than inspiring or motivating for frontline workers.
One of the greatest dilemmas of a work environment predomi-
nantly focused on problems at the expense of strengths is that it
can
engender and perpetuate serious value incongruence. One of the
great-
est impediments to good practice occurs when workers are
expected to
operate outside of or out of step with their values. Many
workers expe-
rience a confusing contradiction when they are encouraged by
their
organization and supervisor to work from a strengths-based
perspec-
tive in practice yet experience the opposite in the context of
their own
support and development. For many workers, this experience
can be
disconcerting. For others, it may be disillusioning and/or
demoralizing
altogether. Regardless of individual worker experience, a
common con-
sequence of working within a set of incongruent and conflicting
value
sets is that it is less than motivating or engaging. For many
workers, it
can be demobilizing.
29. Problems Limit Worker Potential
The negative impacts resulting from a predominant and
persistent
focus on problems are immeasurable. As a matter of fact, it is
my belief
that a problem orientation actually curtails the identification
and devel-
opment of human potential. We know that quality leader–
member
relationships are essential for accurate discovery of the
employee’s
story and the subsequent development of her capacities.
When workers experience a low level of trust and safety in the
context of their professional relationship with their manager and
they fear the possibilities of being judged or criticized, there
may be a
reluctance to be honest about the information they might need
to know
or the things they may be struggling with. When overall safety
is
de, G. S. (2015). Responsive leadership in social services : A
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133Chapter 5 A Strengths Focus and Quality Leadership
compromised, honest communication between worker and
supervisor
begins to break down. When communication breaks down, a
supervi-
sor’s ability to access the employee’s story is seriously
compromised.
When discovery is compromised, development of the worker’s
capacities
and the delivery of preferred outcomes are subsequently
compromised.
When employees withdraw from open and honest dialogue with
supervisors in an attempt to keep themselves safe, they hold
back not
only their limitations but also their potential and their
strengths! Yes,
this is a major consequence when there exists lack of safety and
trust:
people hold back. And when workers hold back, they also hold
back
what they are capable of, including their strengths, talents, and
poten-
32. tialities to perform optimally!
I believe that this dilemma represents one of the greatest pitfalls
and
perils of a predominant deficit and problem orientation. When
trust and
safety within a leader–member relationship are compromised
and a
problem-oriented approach to supervision and performance
develop-
ment are operating, it is not uncommon for workers to hold
back; that is,
their efforts and energy may be going into refraining from
expressing or
asking questions in order to avoid making a mistake or asking a
question
about what they feel they should already know. This becomes
problem-
atic because, as stated previously, by holding back, workers are
unable to
demonstrate what they are capable of, thereby limiting the
manager’s
understanding of the employee’s story, in particular his
strengths and
potential capabilities. This dynamic becomes even more
problematic
when employees that are struggling with performance are placed
on a
performance management plan and/or some sort of disciplinary
process.
Unfortunately, what can unintentionally be created is a
reciprocally
determining self-fulfilling prophecy. What I mean by this is that
because
most performance management approaches are problem-focused,
33. often
punitive in nature and altogether lacking a focus on strengths,
there is a
tendency for workers to feel criticized, judged, incompetent,
and even
blamed for their poor or undesirable performance, representing
a less-
than-positive experience. It is at this juncture that the potential
for dif-
ficulties between the supervisor and the worker can be
exacerbated. The
more a supervisor “puts on the pressure” through a traditionally
puni-
tive and problem-oriented approach to performance
management, the
more likely a worker will alter her behaviors in response to that
pres-
sure. And because the supervisor is missing the meaning of the
employ-
ee’s story, there is all sorts of room to misinterpret the meaning
of the
particular attitude and/or behaviors.
Two great examples of this operating dilemma can be found in
the
scenario of Barb and Brandon in Chapter 3 and in the scenario
of
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
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PART II FROM CONCEPTS TO PRACTICE134
James, which was initiated in Chapter 4. In both cases, when the
man-
ager was asked to comment on the strengths of the worker or on
what
is going well, they came up short. As a matter of fact, both
managers
stated that there was “nothing good” at all going on with the
worker in
the situation. However, we know from Brandon’s experience
that his
story contains a plethora of strengths and, as we will see from
James’s
situation, offered in Chapter 7, things are not nearly as bad as
they
seem there either. As a matter of fact, they are not bad at all!
As stated before, the impacts and consequences that arise when
a
36. strengths approach is limited or missing altogether in the
context of
supervision and worker development are multifarious and
immeasur-
able. A predominant focus on problems and limitations is linked
to jeop-
ardizing the quality of the leader–member relationship as well
as
curtailing the development of worker potential. We can also
surmise that
negative implications affect a worker’s sense of well -being, job
satisfac-
tion, motivation, development, engagement, and ability to
perform
optimally. Such experiences have a tendency to impact the
whole team
and create a contagion that contributes to the perception of the
overall
work environment as negative, thereby adding stress and
contributing
to intent to leave and eventually burnout. And because we know
that a
worker’s perception of the work and experience of self and the
work are
inextricably linked to practice decisions and client outcomes,
we know
that a management approach limited and/or void of a strengths
per-
spective can actually be hazardous for both employees and their
clients.
� USING A STRENGTHS APPROACH
TO ENHANCE QUALITY LEADERSHIP
A strengths-based approach within leadership can have a
profound
37. and positive impact on how employees perceive the work,
themselves
in the work, and their experience of the overall work
environment.
Prior to reviewing the multifarious advantages of
operationalizing a
strengths focus in the practice of supervision and management, I
will
attempt to define and illustrate what I mean when I refer to a
strengths-
based approach in leadership.
What Is a Strengths-Based Approach?
In my travels, I have come to learn that many social service
employees,
including supervisors and managers, have a limited
understanding of
what a strengths approach might be. When I used to interview
people
for a variety of positions in social services, it was commonplace
for me
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
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135Chapter 5 A Strengths Focus and Quality Leadership
to ask interviewees, “What do you understand as a strengths
perspective
or strengths-based approach?” Responses revolved around a
similar
theme: being positive, focusing on the positive, or when the
negative is
outweighed by the positive. Some responses would go a little
further to
articulate and reflect that a strengths approach, in addition to
focusing
on the positive, is also about reframing negative situations in a
positive
light. For instance, an employee who might be identified as
argumenta-
tive can be described as assertive and independent thinking. A
strengths
approach within supervision and performance development is
much
more than being positive.
The Responsive Leadership Approach, which I refer to as a rela-
tionally and strengths-focused approach to supervision,
maintains five
40. important steps. These five steps are so important that I refer to
them
as musts, and when operationalized, they represent the
strengths-based
component of Responsive Leadership. The five musts are
• prioritize a strengths focus,
• define strengths,
• search for strengths,
• build on strengths, and
• leverage strengths in the pursuit of individual and shared
goals.
Prioritize a Strengths Focus
The positive and profound implications for employees and
clients alike
can only be fully realized when a strengths focus is prioritized
as an
integral component of quality and effective leadership.
Prioritization of
a strengths approach to supervision and management moves
beyond
technique and is built on several key foundational principles.
• All people are resilient, have strengths, and posses the
capacity
for change and growth.
• Reality can be constructed as negative or positive, simply by
one’s focus of inquiry and attention.
43. Define Strengths
Before we can search for strengths, we must be able to know
what
exactly it is that we are looking for. I assumed for a long time,
even
into my career as a strengths-focused practitioner and trainer,
that
people knew what strengths were. I think this was one of the
challenges
workers and supervisors struggled with in adopting and utilizing
a
strengths approach in practice.
So in order to embark upon the operationalization of a strengths
approach, it is important to know what these things we call
strengths
are. I like to use a fairly broad definition of strengths. I define
strengths
as basically anything that can be identified, used, or leveraged
to assist,
support, and/or enhance the development of individual, team,
com-
munity, organization, or system potential and overall capacity
to
achieve important goals. Strength is a noun and strengthen is a
verb; it
is important to remember that even our strengths can be
strengthened.
Let me explain. All people have internal and external strengths.
Internal strengths are all of the things that we contain within us
and
our beings, things like values, beliefs, attitudes, knowledge,
skills,
experiences, opinions, ideas, interests, culture, dreams,
44. aspirations,
languages, talents, abilities, uniqueness, potential, and so on.
External
strengths are those things that exist outside of us, such as
people (fam-
ily, friends, acquaintances, coworkers), places, successes,
actions, inter-
actions, school, sports, hobbies, church, groups, community,
work,
extracurricular activities, and so on. While this list of strengths
may
seem very general and quite broad, it is purposeful as it
provides the
largest pool of resource possibilities to draw on when
developing our
own or others’ capacities.
There are a variety of ways to understand and approach the
opera-
tionalization of a strengths focus in the context of supervision.
However, regardless of variance and differences within
strengths prac-
tice, it is critical that we understand what we mean by strengths
and
what it is they look like, an essential element necessary for
carrying out
the following “must.”
Search for Strengths
There is a great deal of truth to the proverb, “Seek and ye shall
find.”
The message is both simple and profound. If we search for
strengths,
so too will we find them, and as a matter of fact, they are
everywhere.
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137Chapter 5 A Strengths Focus and Quality Leadership
search for, focus on, and fix problems, not to search for, build
on, and
leverage strengths. If we are going to find strengths, we must
make it
an essential part of our role as leaders—to look for strengths.
47. Just as was stated above, I encourage all supervisors and
managers
to consider making strengths inquiry a priority focus in
supervision
and performance development. In doing so, I like to use the
analogy of
looking for loose change to illustrate the benefits to making a
paradigm
shift from not looking to actively searching for strengths.
If you made it your mission starting today to look for loose
change
all of the time and everywhere you traveled, there is no doubt
that you
would find more than you ever have. The interesting thing about
loose
change is that it was and is always there. However, when you
don’t
look for it, you will not see it. As a matter of fact, you may
even walk
by it all of the time and not notice it at all. Furthermore, by not
seeing
it, you may accidentally step all over it and even bury it further
down,
and if and when someone encourages you to go back and find
the loose
change, it may be harder than ever to find!
Strengths are like loose change. And like loose change, if we
aren’t
looking for it, we won’t find it. In high-pressure situations,
where there is
stress and conflict, like in the scenarios of Brandon and James,
strengths
can be more difficult to see and/or experience, so much that
48. even when
the managers are encouraged to seek the positives and strengths
in the
situation, they cannot. Again, it’s not that the strengths aren’t
there; they
have been eclipsed by the negative or buried altogether.
When we make it a priority and our mission to search for
employee
strengths, we see strengths everywhere; not only do workers
have
more strength than they realized themselves, we find that they
have
more strengths than we could have imagined. However, in a
problem-
oriented and deficit-focused system, it can be difficult if not
impossible
to see and experience our own and others’ strengths. We must
actively
search for strengths if we are going to find them.
A Necessary Paradigm Shift
I have to admit that when I began my journey two decades ago
to make
a strengths focus a priority in my work with other people, it
wasn’t
easy. I, like many of my social services counterparts, was
trained to
interpret situations and manage them with a variety of problem-
solving
tools and strategies that often started with focus and
intervention
geared toward what wasn’t working and what needed to be
fixed.
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PART II FROM CONCEPTS TO PRACTICE138
through 22 program managers and supervisors. It was almost
impossible
to keep up with regular supervision sessions, never mind
keeping up
while trying out a new and awkward strengths approach to
supervi-
51. sion. I remember feeling that it was going to be impossible to
speak to
strengths—that we didn’t have enough time to get to that
“fluffy” stuff.
It was around this time that a good friend and colleague
suggested in
a joking manner, “Why don’t you just start with what you can’t
fit in
and see what happens?” This idea got me thinking about making
strengths more of a priority. So in order to counter the crisis -
oriented
pull to talk about problems, I placed a sign above the chair
where my
team members would sit for supervision sessions. It read in bold
capi-
tal letters, “WHAT’S GOING WELL?” No matter how busy,
chaotic, or
ambitious our case-conference agenda would get, I started with
that
question. Yes, I was going to fake it until I could make it! It is
my posi-
tion that faking it until you make it is not a bad thing if our goal
is to
make it. Yes, I needed a prompt. Yes, it didn’t feel smooth or
genuine for
some time. But the benefits, which I will speak to throughout
the dis-
cussion, began to outweigh my discomfort. And after awhile, I
made it.
I did not need the sign anymore as the question, “What’s going
well?”
was imprinted on my brain, and the question began to permeate
all
aspects of the work, including team meetings and performance
devel-
opment sessions.
52. Start With Strengths
A search for strengths starts with a positive and appreciative
inquiry
into what is working or what is going well. While at first not an
easy
paradigm shift from focusing on problems, I was able to rewire
my
brain to remember the three words, start with strengths, when I
am con-
sidering individual attitudes, behaviors, and or complex
situations. I
learned very fast that this simple shift in perspective felt better;
buff-
ered stress, especially in challengi ng situations; and illuminated
some
positive dynamics and important elements that were operating
outside
of my awareness. Another great discovery I made was that
almost all
situations are not as “bad” as they may at first seem; if we look
for
strengths, we can actually find them.
Another very important discovery I made early on in my use of
strengths-based explorations was that not only was I unaware of
many
of my employees’ strengths, many of them lacked awareness of
their
own assets also. In addition to this, I learned that most workers
seemed
to have an easier time listing their weaknesses and/or areas for
devel-
opment than identifying their own strengths. One of the most
difficult
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139Chapter 5 A Strengths Focus and Quality Leadership
questions for my team members to answer was, “What are your
strengths?” Although this presented a barrier to strengths
exploration,
it encouraged me further to make a declaration to two strengths-
oriented priorities within my supervision process and approach
to
employee performance development.
The first priority was to make my active search for members’
55. strengths a purposeful and perpetual aspect of most
engagements. It
was important for me to increase my understanding and
knowledge of
team member strengths. In addition (and this brings me to my
second
priority), I made a commitment that once I made important
strengths
discoveries, I would do what I could to bring those strengths to
the
team member’s attention also. I made what I refer to as the
three As a
regular aspect of my individual and team member interactions. I
did
what I could to acknowledge, admire, and/or appreciate
strengths.
Furthermore, I began to use a set of very helpful strengths-
oriented
questions to assist with the cultivation and identificatio n of
strengths.
Strengths-Oriented Statements and
Questions for Surfacing Resource Possibilities
Searching for strengths is the most important aspect of a
strengths ori-
entation to supervision and performance development. I refer to
the
term resource possibilities as strengths are resources in and of
themselves,
and they also help illuminate additional strengths as resource
possibili-
ties that can also be built on and leveraged to support enhanced
worker
motivation and engagement and optimal performance. I will
demon-
56. strate how meaning making questions, offered in Chapter 4, can
be useful
in exploring the meaning of strengths in a manner that
illuminates
additional strengths and other potential resources.
I like to use a set of strengths-focused statements and questions
as
a regular component in my practice and interactions with all
workers
and team members. It is not uncommon for workers and
colleagues to
hear me make acknowledgment and appreciative statements in
almost
every interpersonal exchange. I also utilize appreciative
questions, excep-
tion questions, and better questions as strategies for exploring
strengths
within a multitude of interactions and a variety of situations.
Acknowledgment and Appreciative Statements
It is important for the supervisor/manager to make these types
of
statements. Other team members can also be encouraged to
make
acknowledgment and appreciative statements as they help bring
a
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
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PART II FROM CONCEPTS TO PRACTICE140
worker’s attention to positive and affirming strengths that have
been
noticed by others. These types of statements acknowledge,
admire,
and/or appreciate the important strengths of team members.
Sometimes
the strengths that are being identified are operating outside of
the
employee’s awareness.
Acknowledgment and appreciative statements can look like this:
• I like the way you interact positively with clients.
• I appreciate that you talk less and listen more with your
clients.
59. • You have a great sense of humor, which is helpful for keeping
some of our meetings light.
• Thanks for being on time to our sessions. It helps me stay on
track.
• I like that you value collaboration and empowerment. I can
see
it in your meetings with clients and team members.
• You are great at keeping your case files in order. That is
indeed
a skill I am trying to get better at.
Appreciative questions, like the preceding statements, are
helpful for
encouraging individual workers and teams to explore and
consider the
things that they appreciate and/or admire about the work, the
team,
and/or themselves. Appreciative statements and questions are
great
for cultivating and identifying individual and team strengths
that can
be built upon and leveraged in the pursuit of important
individual,
team, and/or organizational goals. As stated before, it is not
uncom-
mon for appreciative questions to illuminate strengths and
additional
resources that were just outside of our awareness.
Appreciative questions can look like this:
• What’s going well?
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141Chapter 5 A Strengths Focus and Quality Leadership
Appreciative questions are great for illuminating a variety of
strengths
and resource possibilities. However, they are also key to
providing
insight into the employee’s story, and they are great for
surfacing
important needs, values, and goals. This is exceptionally true
when
acknowledgment and appreciative statements and questions are
combined
with discovery questions offered in the previous chapter.
Supervisor: It’s great to see you today, George
(Acknowledgment and
Appreciative Statement). That was a great meeting this
morning (Appreciative Statement). You did a great job as
the chairperson, moving the meeting along and staying on
track (Appreciative Statement). What do you think you did
well? (Appreciative Question).
Worker: I guess I kept things on track. I think I did a good job
sticking
to the agenda but also giving people an opportunity to speak
on issues and important items.
Supervisor: Ya, I thought you did well at that also. Can you tell
me more
about giving people an opportunity to speak? (Discovery
Question as a Paraphrase)
63. Worker: It’s important to stay on topic, but I think it is more
important
to give our team a voice on the recent changes to standards of
practice.
Supervisor: What difference does that make? How do you think
that might
be helpful? (Million-Dollar Questions)
Worker: For starters, it’s important that we assess whether the
team has an understanding of the changes and that our
program promotes collaboration and empowerment. I like
to do what I can to make those values work. They’re
important to me.
The above scenario demonstrates that when appreciative
statements
and questions are combined with discovery questions, important
informa-
tion regarding worker needs, values, goals, and strengths can
also be
surfaced.
Exceptions and Exception Questions
I was introduced to the idea of exceptions through solution-
oriented
interviewing earlier in my career. Exception questions are based
on the
idea that no matter how difficult and/or challenging a problem
is,
de, G. S. (2015). Responsive leadership in social services : A
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PART II FROM CONCEPTS TO PRACTICE142
there are often exceptions to the problem. Accordingly, this idea
of
exceptions means that there are times and/or situations when the
problem wasn’t so much of a problem. It is up to us to look for
the
exceptions in difficult or challenging situations so that we may
dis-
cover the strengths and resources available in the exceptional
times.
When we can discover what was happening in the exceptional
times,
we are able to uncover and illuminate resource possibilities that
have
been ignored, minimized, and/or overlooked.
66. Exception questions can look like this:
• When is the problem not so much a problem?
• Can you tell me about a time when you were able to get your
work in on time? How did you do that?
• Can you tell me about a time when you felt anger toward a
client and did something other than yelling at him?
• During your probationary period, you had excellent
attendance
at work. How were able to do that? What was happening for
you that helped you get here regularly and on time?
• Can you tell me about a time that you felt team members were
not on your back? What were you doing to make that happen?
When we are successful at uncovering real strengths and we
gather
the details around those times, we are better able to develop a
plan
geared toward overcoming the problem and developing
possibilities
for enhanced and sustained success.
Better Questions
I have always struggled with the terms perfect and best as these
terms
are difficult to define. In addition to this, I often wondered if
perfect
and best were even attainable, especially given that both terms
connote
a fairly ambitious end point. Two other issues I had with these
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143Chapter 5 A Strengths Focus and Quality Leadership
I prefer using the word better and the term getting to better. It is
my
belief that everyone can define what better is for themselves,
even just
a little bit. I believe this because most people can understand
for them-
selves which things they would like to get better at and/or with.
Maybe it’s better in a specific performance area. Maybe it’s a
better
attitude. Maybe it’s to have better relationships with colleagues
or cli-
ents. Maybe it’s to feel better at work. Most people can consider
what
better looks like for them. The great thing about the concept of
better,
much unlike best, is that it is often definable and attainable.
Better can
also be set and reached in small or larger increments of gain.
Better is
a temporary destination on the journey to individual and or team
development. Once we arrive at better, we can then define and
move
to the next destination of better.
One of the greatest outcomes of focusing on better is that most
people who are struggling with learning and/or developing
capacity
have actually experienced better at some point in time. An
exploration
of better can lead to the positive exceptions to challenges and
70. difficul-
ties as well as illuminate a variety of strengths and resources
that were
operating at that time. In addition to this, better questions are
quite ver-
satile in that they can be used not only to focus on the past but
also to
consider better in the future. Better questions can encourage
individuals
to consider and envision a preferred future where things are
better.
Such an exploration often reveals important and meaningful
informa-
tion about what better would look like and how it may be
approxi-
mated and/or attained. I refer to the two types of better
questions as
better past and better future.
Here are some examples of better-past questions:
• Can you tell me about a time when things have been better
for you?
• Based on your experience, when has a program or team been
better?
• Can you tell me about a time in your career when you
experienced
better supervision and/or management?
• Can you tell me when you had a supervisor or team leader
that
made things better?
• Have there been times in your career when you were feeling
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When better-past questions are combined with meaning-making
ques-
tions, they can reveal important employee needs, values, goals,
and
strengths. Here is an example:
Supervisor: Can you tell me about a time when things were
better for you
73. at work?
Worker: It was when I was working with my old team in the
southern
office.
Supervisor: Really, your team at the other office? Can you tell
me about
what made it better?
Worker: That team really knew how to have fun (value), and I
like that
because it’s important for me to have a positive working envi -
ronment (need/value/goal).
Supervisor: So having fun and working in a positive work
environment are
important to you?
Worker: Yes, absolutely. Don’t get me wrong, I also like to be
focused
and productive (value/goal) because we are an essential ser -
vice and families depend on us (value). It’s really important
for me to have balance at work (value). However, I also strive
to get everything done so I don’t have to come in on the week-
end (goal).
Supervisor: How is not coming in on the weekends better for
you?
Worker: It’s the only time I get to see my family (value/goal).
My
children are growing up fast, and it’s important for me to see
them as much as possible (value/goal).
One can see that, even from this brief engagement, the use of
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145Chapter 5 A Strengths Focus and Quality Leadership
• How will you know when things are better? What will be
happening?
• When your team is doing better, what will that look like for
you?
As with better-past questions, better-future questions can be
combined
with meaning-making questions, to reveal the details of what
better can
look like while surfacing important employee needs, values,
goals, and
strengths.
Example:
Supervisor: So can you tell me what would be happening in one
month
that would indicate that things were better for you at work?
Worker: I would be the director of the agency.
Supervisor: Really. And what difference would that make for
you? How
would that be helpful? (Million-Dollar Questions)
Worker: I would have some control over the communications
77. that come
through to our unit.
Supervisor: So you would have control of the communications?
Worker: Well, maybe not control, but I would do a better job of
minimizing all of the information, and I would definitely
take out some of the higher level system points. As a matter
of fact, I would probably cut the number of communications
in half.
Supervisor: How would that be helpful? How would that make
things
better for you? (Million-Dollar Question and Better
Question)
Worker: It’s not just for me. It’s for the whole team! People are
over-
whelmed as it is just with the work and the caseloads. We do
not
need all of the extra e-mails and information about big systemic
issues that we really can’t do anything about.
Supervisor: So what has that been like for you? (Discovery
Question)
Worker: It adds more stress. It adds more confusion. It takes up
time
and energy. On top of that, because I’m the team leader, I
have people lined up at my door asking me for clarifications
on the communication or just venting about the possible
changes to mandates and standards of practice. It’s over -
whelming.
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Supervisor: Can you tell me what you mean when you say
overwhelming?
(Discovery Question)
Worker: I get frustrated and a little angry at the director. I feel
help-
less that my team gets more stressed and confused than they
have to be. I spend so much time taking care of them that I
have difficulty getting to my own work. I’ve got people on
my caseloads that really need me. Because the team is so
important to me, I feel like I can’t let them down. If there
were more of a balance in the communications, there would
80. be more balance in the unit.
Supervisor: So you are hoping for more of a balance in the
communica-
tions? (Paraphrase)
Worker: Well, at least a balance . . . ya, just having information
in the
communications that is necessary and directly relevant to the
work. We need a filter or something.
Supervisor: So you think a filter of some sort might be helpful.
Can you tell
me about that? (Discovery Question)
Worker: When I worked with the Inkster Team, our team leader
was
responsible for reviewing executive communications so that
only the relevant information went through to the team. The
higher level stuff was still important and was communicated
at the larger unit meetings.
In this scenario, the supervisor is able to get a clearer picture of
what better might look like for this particular employee. With
the use
of better questions and meaning-making questions, the
supervisor is able
to cultivate and surface the important needs, values, and goals
of the
worker that will be helpful in moving toward an understanding
of
options that may or may not be available.
When we keep in mind the broad definition of strengths that
was
provided earlier, we can see that there are strengths embedded
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additional details pertaining to the what, when, and how aspects
of the
worker ’s story as they pertain to strengths. There are many
strengths
surfaced in the worker ’s story that, if and when the supervisor
requires, can be built on and leveraged in the pursuit of
important
individual and shared objectives.
Build on Strengths
Once strengths are identified, they become more concrete and
tangi-
ble, making it increasingly possible to build on them. Building
on
strengths in the simplest terms means to construct or to develop
them
further. Strengths can be developed further so that they can
have
increased substance and more fortitude and integrity. What I
mean by
this is that even our strengths can be strengthened. For instance,
an
employee who is great at connecting with and building
relationships
with clients can continue to improve upon and/or develop this
area
further. This is mostly true because there are so many different
84. skills
and behaviors that exist within connecting with and building
rela-
tionships with clients. For instance, here are just some of the
skills
required: making appropriate eye contact, listening effectively,
empathic responding, balancing listening with verbal responses,
and
commenting on something that is important and meaningful to
the
client. When we look at values, knowledge, skills, and talents
within
strengths, we can begin to see the possibilities for building on
them
and developing them further.
Building on strengths becomes increasingly important in
situations
where workers are only just beginning to acknowledge and learn
about
their own strengths. Given that “What are your strengths?” is
one of
the most difficult questions to answer for employees, it is not
uncom-
mon for many workers to be learning about their talent
capacities
when they are engaged in a strengths-based exploration in the
context
of supervision and/or performance development. In addition to
forti-
fying existing strengths, building on strengths can be
accomplished
when strengths are built into a worker’s performance plan
and/or to
balance out or support specific areas noted for worker
development.
87. PART II FROM CONCEPTS TO PRACTICE148
between strengths perceived and strengths achieved is the
written
word. Simply put, strengths have less value when they are not
noted
or made tangible and accessible.
This is the reason why strengths must be captured in a specific
and
descriptive manner, in as many places as possible, as often as
possible.
Managers can begin to identify, capture, and even begin
building on
strengths right from the first contact and/or in the interview
process. I
encourage the programs I work with to incorporate strengths-
based
questions within the employee interview/screening process. The
fol-
lowing are some examples:
• What is it that you appreciate about our program?
• What would you say are your greatest strengths?
• What organizations have you worked for in the past that you
would say did things better?
• Can you tell us what you appreciated most about the last team
you worked on?
• Please tell us about a time when you encountered a value con-
flict in your work? What was that like for you? And what did
88. you do to work with it or through it?
The answers to these questions can surface important needs,
values,
goals, and, specifically, strengths of the person prior to him
becoming
an employee. I encourage supervisors and managers to consider
utiliz-
ing some of the questions offered in the Preferred Leadership
Profile
(PLP) in the interview process. In addition to this, when
important
strengths are written down, they can be passed on to the
supervisor
who will be assigned the worker when hired.
Documenting strengths is key to a strength-building capacity.
Unfortunately, in the current social services systems,
supervisors and
managers are not encouraged to capture strengths as much as
they are
encouraged to document problems. “Document, Document,
Document”
is practically a guiding axiom that represents a mantra for
supervisors
in most environments I’ve worked in. Supervisors and managers
are
commonly encouraged to document when there may be a
foreseeable
problem with worker attitude or behavior and/or a situation. I
often
find that supervisors and managers are encouraged to document
under
not-so-positive circumstances and often in situations where a
case is
being built for one of several reasons: to hold someone
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149Chapter 5 A Strengths Focus and Quality Leadership
case that will justify terminating a worker for poor
performance.
Interestingly, I have never heard about a situation where
managers are
encouraged to “Document, Document, Document” around
strengths
91. or success or when someone has held a positive attitude or
behaved
and/or performed optimally.
A major problem I have with the encouragement of
documentation
primarily around not-so-good situations is to consider what
reality is
created in a personnel file when the thousands of successes are
omitted
and only the problematic behaviors or situations are recorded.
Because it is critical for leaders to build the capacities of their
mem-
bers, capturing strengths so that they can be developed further
is criti-
cal. Strengths can be cultivated and captured in any interaction.
In
addition to the job interview, key opportunities for capturing
strengths
are during one-to-one supervision meetings, team meetings, and
in the
process of performance development sessions. I encourage all
supervi-
sors to look for areas in the current process and structure of
supervision
to build in mechanisms wherein strengths can be captured in
detail.
The Preferred Leadership Profile has a strengths section built
right
in and encourages workers to identify any strengths that they
would
like to build on and/or develop further. I have found that room
can be
made for strengths on most forms of documentation that pertain
92. to
workers. In addition to encouraging leaders to document
strengths in
any and all situations, I suggest that they develop a running and
ongo-
ing list of employee strengths. I refer to this as an employee’s
strengths
index. A strengths index does not have to be complicated at all.
You can
find two examples of an employee strengths index in
Appendices C
and D. The first index exists in the simplest form and represents
a run-
ning list. The second example is a little more organized as it
deals with
specific skill/role categories that pertain to the particular
worker in a
particular role. I encourage supervisors to “Document,
Document,
Document!” strengths as often as possible. As a matter of fact,
this list
should grow as the supervisor and employee continue to
collaborate
on the cultivation, identification, and operationalization of
strengths in
practice. When strengths are captured in all employee-relevant
docu-
mentation, they can be consistently reviewed, developed
further, and
leveraged in the pursuit of important goals.
Leverage Strengths in the Pursuit of Important Objectives
Supervisors and workers are consistently collaborating on a
variety of
organizational, professional, program, and client goals. In order
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work to support the enhancement of worker capacity to attain
the most
preferred outcomes for clients. Worker practice decisions and
the subse-
quent outcomes that result from those decisions are a direct
result of the
95. competence, confidence, and engagement levels of the
employee. It is
this inextricable link between worker practice and client
outcomes that
makes employee performance development critical!
Performance goals that are meaningful and valuable for
employees
operate as motivators in and of themselves. However, for a
variety of
reasons, sometimes performance goals that require skill
develop-
ment and behavioral change can be difficult for some employees
to
approximate and/or attain. A strengths approach to supervision
and
performance development offers both supervisors and
employees a
great mechanism for enhancing employee competence,
confidence,
and engagement.
Strengths have been identified as one of the four major pillars
of
the Responsive Leadership Approach because they operate as
key per-
formance motivators for most people and they offer a plethora
of
resource possibilities for engaging employees in optimal
development
and quality performance. Because leadership is about inspiring
people
to work toward shared objectives, a strengths focus when
combined
with meaningful performance development goals can offer
supervisors
96. and managers a potent source for employee motivation,
reinforcement,
and expedited goal approximation and attainment.
As stated earlier, for a strengths approach to be truly realized,
strengths must be prioritized, defined, searched for, built on,
and then
leveraged in the pursuit of important goals. Strengths are
leveraged
when they are utilized purposefully to encourage workers to set,
strive for, and/or stretch toward important performance
objectives.
Supervisors can support workers to set goals by using the
strengths
identification process as a means to assess and/or surface
important
areas for desired growth and achievement. For instance, when
workers
gain an accurate understanding of their strengths as opposed to
their
limitations, they are provided with a broader set of possibilities
for
goals and growth. Strengths illuminate potential and
possibilities,
thereby creating a greater pool of professional development
options
that are meaningful and valuable. For instance, some team
members
have never considered being a team leader or supervisor until
their
own manager brought attention to the real potential and
specified pos-
sibilities for such a goal. This is accomplished when supervisors
list the
concrete, tangible, and operating worker values, knowledge,
experi-
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151Chapter 5 A Strengths Focus and Quality Leadership
strengths approach is utilized, possibilities and potential for
worker
growth and development are broadened. When workers can
identify
their own potential, they will be more motivated to set goals
that are
now in sight and within reach.
99. Once strengths are identified and developed further, they can be
leveraged not only to set important goals for worker
development but
also to assist workers in striving for and/or stretching
themselves
toward those goals. Confidence, competence, and level of
engagement
arise from feelings of success. Let’s continue considering a
worker who
has decided to set the goal of working toward a team-leader
position.
When relevant strengths, such as effective time-management
and dele-
gation skills and quality relationship-building capacities, are
identified
and elaborated upon, the team-leader position that once may
have
never been considered by an employee can now seem like a real
possi-
bility. Real possibilities are great for motivating workers to
strive for
meaningful and/or valuable goals. Identified strengths are
leveraged
when they are built into a worker’s professional performance
plan in a
manner that assists and supports goal approximation. For
instance,
worker strengths can be leveraged by placing the worker into
situations
such as mentor and/or unit meeting chair as a means to utilize
identi-
fied skills in order to develop additional skills necessary for
accommo-
dating team-leader capacity. Additional skills such as problem
solving
and mediating team differences on decisions can be identified
100. and
worked on by the member on the journey to team-leader status.
Finally, leveraging strengths can also mean utilizing identified
needs, values, and skills to stretch worker efforts toward
important
goals. Consider for a moment the proverbial “carrot” as a
reinforce-
ment and/or incentive to shape behavior/performance. However,
instead of a “carrot” or some sort of token reward, identified
strengths
are utilized as motivators and reinforcements. When a worker
has
needs to belong to a team, have some control in decision-
making, and
see results aligned with her values of collaboration,
empowerment,
and accountability, the goal of team leader can actually
accommodate
and reinforce this worker ’s needs and values. If and when a
worker
struggles in the process of working toward the goal of team
leader,
her supervisor can remind her that the end goal is worth the
extra
effort and work as it is in line with her own needs, values, and
capa-
bilities. It is this type of strength leveraging that can provide
both
supervisor and worker with potent sources of motivation and
rein-
forcement simultaneously. In addition to this, because real
strengths
are being leveraged, worker confidence, competence, and level
of
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PART II FROM CONCEPTS TO PRACTICE152
engagement can be enhanced with important messages from the
supervisor, such as, “You can do this,” and, “You have
accomplished
similar tasks before, and you will be able to do it again.”
� THE PROFOUND IMPLICATIONS
OF A STRENGTHS APPROACH
It is my belief that quality leadership and a strengths approach
are
103. inextricably linked; a manager cannot create a quality
leadership expe-
rience for members without operationalizing a strengths
approach in
practice. Practicing in this manner can have profound
implications for
workers, their teams, and the clients they are serving. As a
matter of
fact, the effects of a strengths-based approach in leadership can
mini-
mize the perceptions and experiences of workers that commonly
lead
to intent to leave and burnout.
Previous chapters have made mention of the many impediments
to
preferred practice that also impact a worker’s perception of
quality
leadership experiences. Without reviewing all of the challenges
again,
there are several that are worth mentioning within in the context
of the
positive consequences of a strengths-based approach in
leadership.
It Feels Good
Invariably, the first thing most people say following an exercise
that
compares a problem-focused interview with a strengths
interview is
that the strengths interview feels positive, refreshing, and
uplifting—
just good overall. Imagine if this was the only benefit. Even if
nothing
else changed in the work environment, we as helpers just feel
104. better.
That alone is a pretty good outcome, given that usually when we
feel
better as helpers, we do better. And usually the people we are
helping
do better also. Feeling good is great, but a strengths approach
goes well
beyond the positive experience.
A positive experience among workers in supervision with
perfor-
mance development and within team meetings can lead to
what’s
known as a positivity contagion. Positivity is contagious. In
addition to
this, given that many workers in the social services perceive
their work
environment as poor or negative, a strengths-based approach
may
have positive implications for changing workers’ perceptions of
the
organizational climate overall. It has been my experience that a
strengths approach to leadership will inevitably lead to
improved job
satisfaction and team morale.
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
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153Chapter 5 A Strengths Focus and Quality Leadership
Affirming and Validating
A problem-centric environment leaves little room for
understanding,
knowing, and/or hearing about what we do well or do right. It is
extremely affirming and validating to hear that we are saying
and
doing a lot of things right. Most people, to some degree, like to
hear
about their strengths as much as possible, especially in the
tough times,
when things may not be going well or when we feel like we are
moving
away from better. Being affirmed and validated around what we
are
doing well can act as a buffer, making us able to hear about or
face with
strength and courage the things we need to improve or develop
fur-
ther. Simply put, it’s easier to hear the not-so-good stuff and
107. know that
we aren’t all bad, especially if we hear about the good stuff first
and
hear that that we are actually doing good-to-great things also.
When employees are validated and affirmed as having strengths
and capacities to succeed, it can be exceptionally motivating
and
rewarding. This is a critical point for two important reasons,
especially
when it comes to engaging and motivating employees to
perform opti-
mally. First, one of the major factors that leads social service
workers to
intent to leave and even burnout is lack of recognition by their
supervi-
sors and/or organization. A strengths-based approach is
exceptionally
rewarding as the recognition and reinforcements are imbedded
as an
inherent part of the process. Second, one of the most effective
ways to
shape and improve upon human attitudes and behaviors is
through
positive reinforcement. There is very little contrary evidence on
the fact
that from a behavior-modification perspective, positive
reinforcement is
one of the most powerful mechanisms for shaping employee
behaviors.
When we consider the strengths-based questions and responses
offered
above, we see that a strengths approach is, in and of itself,
perpetually
positive and reinforcing.
108. Sense of Real Competence and Confidence
One of the great things about a strengths approach is that it is
more than
just being positive. It is specific and tangible. It points in the
direction of
successes and concrete results from efforts and
accomplishments of
both the past and the present. Real success from real strengths
results in
real competency. A strengths approach provides the valuable
message
that people are capable; they have done it, they can do it, and
they will
do it again! A strong sense of competence and confidence are
invaluable
assets for workers who are carrying out the important role of
helping
others. Increased competence and confidence is directly linked
to
increased job satisfaction, motivation, engagement, and
performance.
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
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onclick=window.open('http://ebookcentral.proquest.com','_blan
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PART II FROM CONCEPTS TO PRACTICE154
Hope and Optimism
A problem-saturated mode of inquiry in a deficit-focused
environment
that is perceived by employees as negative can be overwhelming
and
less than inspiring to say the least. Sometimes workers can feel
so over-
whelmed with negativity that they can become less mobilized
and
even incapacitated. When this occurs, it can actually block hope
and
lead to an overwhelming sense of helplessness. Identifying,
building
on, and leveraging strengths, among other things, is an exercise
in hope
building. A strengths approach provides a great deal of hope
and opti-
mism by illuminating the fact that there is more to us or a
situation
than just deficits, weaknesses or problems. Even if hope is all
we have,
it can be everything. Hope can sometimes mean the difference
111. between
giving up and getting up—giving in or giving it one more try.
Hope
and optimism can provide formidable injections of motivation,
contrib-
uting to increased individual job satisfaction and providing a
boost to
team morale.
Additional Resources
One of the greatest things about a diligent and focused strengths
inquiry is that it can turn identified strengths into additional
resource
possibilities that were previously unnoticed and/or operating
outside
of awareness. Just as a focus on dysfunction can illuminate all
sorts of
problems, conversely, a focus on strengths begets more
strengths and
successes. It increases the pool of possibilities—potential and
available
raw materials necessary for making the journey to better.
Additional
strengths will broaden the pool of possibilities for goal variety
and
performance development pathways. In addition, when
identified
strengths are built on and leveraged, approximation to goals
becomes
more rapid and efficient, and the attainment of preferred
performance
outcomes is much more likely.
Value Alignment
114. 155Chapter 5 A Strengths Focus and Quality Leadership
alignment between their personal and professional values and
the
ways in which they are encouraged and expected to operate in
their
work. Given that values and working in line with these values
are key
sources of motivation for most social service workers, a
strengths-
based approach in supervision performance development will
inevita-
bly lead to increased worker motivation and engagement and
optimal
performance.
Positive Working Environment
It may be challenging, if not impossible, to change the political,
fiscal,
bureaucratic, and legislative challenges that translate into real
impedi-
ments to preferred practice and quality supervision. However,
we
should consider the important question raised by Patti (2009),
“How do
we create organizational conditions that will lead to positive
worker
perceptions, attitudes, and behavior in order to bring about the
highest
quality and the most effective service?” (p. 117). I believe we
may have
an important part of the solution in the operationalization of a
strengths
approach in leadership. Strengths-focused approaches that
115. operate in
the context of supervision and performance development may in
fact be
one of the most potent forces available to leaders to inspire
maximum
worker engagement and optimal performance.
� SUMMARY OF IMPORTANT POINTS
•• Social service systems can present real barriers and
countercurrents
to a strengths approach within supervision.
•• Many current approaches to supervision and performance
develop-
ment do not operationalize a strengths approach.
•• Performance management and employee discipline are often
anti-
thetical to a strengths approach.
•• A strengths-based approach within supervision will enhance
the
quality of the leader–member relationship and quality
leadership
overall.
•• A strengths focus in leadership is critical for enhancing
worker job
satisfaction, motivation, engagement, and overall performance.
•• A strengths based approach in leadership maintains five
priorities,
which are to prioritize, define, search, build, and leverage
strengths.
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PART II FROM CONCEPTS TO PRACTICE156
•• A strengths-based approach in leadership has many positive
implications for workers, teams, and clients.
•• A strengths approach is a potent source of motivation and
reinforce-
ment that can lead to positive employee perceptions, attitudes,
and
behaviors.
� PERSONAL LEADER REFLECTIONS
118. AND CONSIDERATIONS
•• How does your understanding of a strengths-based approach
to
supervision and performance development compare to what was
presented in this chapter? Similarities? Differences?
•• In your practice as a leader, where are you operationalizing a
strengths-based approach?
•• Are there areas where you could do something different to
more
closely approximate a strengths-based approach to leadership in
your practice?
•• Does your organization and/or program support the
operational-
ization of a strengths-based approach in leadership?
•• Are there areas with respect to employee interviewing,
documenta-
tion, supervision sessions, and performance development that
can
be enhanced or developed further to promote and/or endorse a
strengths-based approach?
� REFERENCES
Patti, J. R. (2009). The handbook of human services
management (2nd ed.). Thousand
Oaks, CA: Sage.
de, G. S. (2015). Responsive leadership in social services : A
practical approach for optimizing engagement and performance.
ProQuest Ebook Central <a
onclick=window.open('http://ebookcentral.proquest.com','_blan