3/4/20, 6)48 PMAPUS RCampus - Week 1 - Financial Statements: RCampus Open Tools for Open Minds
Page 1 of 2https://irubric.apus.edu/gradeeditc.cfm?xsite=MainSite
W e e k 1 - F i n a n c i a l S t a t e m e n t s
Grade:
Possible Points: 100.00
Calculated Score:
Adjusted Score:
Percentage: -
! Descriptions ! Comments
Financial Statements
100 %
Innovative
4 pts Exceeds
Dynamic
3.2 pts Meets
Shines
2.8 pts Below
Starting
2.4 pts Well Below
Haven’t started
0 pts Not Aligned
Balance Sheet
25 %
Created balance
sheet
Innovative
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations correct;
balance sheet was
balanced.
Dynamic
Created current
balance sheet for less
than one calendar
year; assets,
liabilities, and equity
present; all
calculations correct;
balance sheet was
balanced.
Shines
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations not
correct; balance
sheet was not
balanced.
Starting
Attempted to create
current balance
sheet; assets,
liabilities, and/or
equity present but
not all three; all
calculations not
correct; balance
sheet was not
balanced.
Haven’t started
Did not complete.
Income Statement
30 %
Created income
statement
Innovative
Created current
income statement for
one calendar year;
had the following
plus additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Dynamic
Created current
income statement for
less than one
calendar year; had
the following plus
additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Shines
Created current
income statement for
one calendar year;
minimally had the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations may not
be correct.
Starting
Attempted to create
current income
statement; did not
minimally have the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations not
correct.
Haven’t started
Did not complete.
Cash Flow
Statement
25 %
Created cash flow
statement
Innovative
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and cash
outflow sections; all
calculations correct.
Dynamic
Created current cash
flow statement for
less than one
calendar year; had
specific cash inflow
and cash outflow
sections; all
calculations correct.
Shines
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and/or cash
outflow sections;
some calculations not
correct.
Starting
Attempted to create
current cash flow
statement; did not
have specific cash
inflow and cash
outflow sections; all
calculations not
correct.
Haven’t started
Did not complete.
Spreadsheet
Software
10 %
Used spreadsheet
software
Innovative
Used spreadsheet
software to crea.
3/4/20, 6)48 PMAPUS RCampus - Week 1 - Financial Statements: RCampus Open Tools for Open Minds
Page 1 of 2https://irubric.apus.edu/gradeeditc.cfm?xsite=MainSite
W e e k 1 - F i n a n c i a l S t a t e m e n t s
Grade:
Possible Points: 100.00
Calculated Score:
Adjusted Score:
Percentage: -
! Descriptions ! Comments
Financial Statements
100 %
Innovative
4 pts Exceeds
Dynamic
3.2 pts Meets
Shines
2.8 pts Below
Starting
2.4 pts Well Below
Haven’t started
0 pts Not Aligned
Balance Sheet
25 %
Created balance
sheet
Innovative
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations correct;
balance sheet was
balanced.
Dynamic
Created current
balance sheet for less
than one calendar
year; assets,
liabilities, and equity
present; all
calculations correct;
balance sheet was
balanced.
Shines
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations not
correct; balance
sheet was not
balanced.
Starting
Attempted to create
current balance
sheet; assets,
liabilities, and/or
equity present but
not all three; all
calculations not
correct; balance
sheet was not
balanced.
Haven’t started
Did not complete.
Income Statement
30 %
Created income
statement
Innovative
Created current
income statement for
one calendar year;
had the following
plus additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Dynamic
Created current
income statement for
less than one
calendar year; had
the following plus
additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Shines
Created current
income statement for
one calendar year;
minimally had the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations may not
be correct.
Starting
Attempted to create
current income
statement; did not
minimally have the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations not
correct.
Haven’t started
Did not complete.
Cash Flow
Statement
25 %
Created cash flow
statement
Innovative
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and cash
outflow sections; all
calculations correct.
Dynamic
Created current cash
flow statement for
less than one
calendar year; had
specific cash inflow
and cash outflow
sections; all
calculations correct.
Shines
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and/or cash
outflow sections;
some calculations not
correct.
Starting
Attempted to create
current cash flow
statement; did not
have specific cash
inflow and cash
outflow sections; all
calculations not
correct.
Haven’t started
Did not complete.
Spreadsheet
Software
10 %
Used spreadsheet
software
Innovative
Used spreadsheet
software to crea ...
Running Head HIGHER EDUCATIION CHALLENGES FACING AMERICAN INDIANS.docxcharisellington63520
Running Head: HIGHER EDUCATIION CHALLENGES FACING AMERICAN INDIANS 1
HIGHER EDUCATION CHALLENGES FACING AMERICAN INDIANS 2
Ali El Samad
Paragraph Proposal
11/15/15
This project aims to address the challenges facing American Indians or Native Americans especially the reasons for low higher education intake, retention and graduation of the Native Americans. Research has shown that many American Indians graduate from high school but few enroll to post-secondary education and retention until graduation is also affected. According to the National Education Association in 2000, 71% of American Indians Alaska Natives had a high school diploma but only 11% had bachelor’s degree compared to 27% of Whites (nea.org).
The number one goal of the project is to find out the barriers that contribute to the lower higher education intake, retention and graduation. Secondly to find out solutions to the barriers or problems. This will also sensitize education policy makers and the federal and state governments to initiate appropriate programs that would effectively address the higher education challenges faced by American Indians. And in turn the number of Native Americans graduating from college would increase and the living standards of the general population of Native Americans would be upgraded.
The information in the project report was research from internet sources that focused on looking for literature and findings from various articles. The research was based on the main challenges that affect American Indians’ chances of getting into college and completion of bachelor’s degree. One such article was by Harrington, C. and Harrington, B. (2012) titled “Fighting a Difference Battle: Challenges Facing American Indians in Higher Education. In the article they have given various recommendations to education advocates and the government. The second article was by Hunt and Harrington (2010) titled “The Impending Educational Crisis for American Indians: Higher Education at the Crossroads.” They focused on the various barriers that affect the America Indians higher education enrollment and graduation including lack of administrative support from college institutions and stereotyping of the minority group.
References
Harrington, C. F., & Harrington, B. G. (2012). Fighting a different battle: Challenges facing American Indians in higher education. Journal of Indigenous Research, 1(1), 4.
Hunt, B., & Harrington, C. F. (2010). The impending educational crisis for American Indians: Higher education at the crossroads. Indigenous Policy Journal, 21(3).
National Education Association. (2015). AAmerican Indians Alaske Natives:Education Crisis. Retrieved November 14th, 2015 from http://www.nea.org/home/15596.htm
MBA 6601, International Business 1
Course Description
Examines current patterns of international business and social, economic, political, and cultural .
Nonprofit Financial Information OnlineIn the United States, the .docxhenrymartin15260
Nonprofit Financial Information Online
In the United States, the IRS requires that all 501c3 organizations file a tax return of sorts. The form nonprofit organizations are required to fill out is called a 990, and as public organizations, these forms are available to the public. Since 1999, organizations that file 990s have been required to provide copies to anyone who requests. Unfortunately, some nonprofits weren’t aware of this, and when asked, they sometimes refused to disclose what they perceived to be private information (although it is NOT).
To ensure that the information is available, the IRS makes information from 990s available through two outlets.
· Guidestar: www.guidestar.org
· National Center for Charitable Statistics: http://nccsdataweb.urban.org/FAQ/index.php?category=31
Guidestar is the place to look if you want a scanned copy of the complete tax return for a single organization. NCCS is a national repository for compiled data on the nonprofit sector in the U.S., but the datasets do not include all of the information from the 990s. While Guidestar makes scanned copies of individual tax returns available, NCCS makes the data from 990s available in a database format. In other words, if I were interested in contributing money to the World Wildlife Fund and wanted to look at their financial information, I’d probably go to Guidestar. However, if I wanted to conduct an analysis of all nonprofit environmental organizations, I’d go to NCCS.
While Guidestar and NCSS are great sources for data, they do not help in evaluating the financial status of an organization. A good online source of evaluating nonprofit organizations is CharityNavigator.org. What makes charity navigator particularly interesting is its use of financial ratios and rating system. The financial ratios for each of these factors is calculated from financial data on each organization’s 990.
Individual Paper 3: Financial Analysis
One technique used to assess an organization’s financial management is ratio analysis, which focuses on mathematical comparisons between or among accounts on a set of financial statements. While an organization’s size must still be taken into account, financial ratios allow a rough comparison of both large and small organizations. For example, looking at the expenses for Marist and Harvard isn’t particularly useful. However, looking at the ratio of program expenses to total expenses allows us to determine how much of each organization’s budget is used for administrative expenses versus mission critical programs. Ratios also represent benchmarks that organizations can use internally to analyze themselves over multiple years. Fortunately for us, IRS form 990 represents a quick-and-dirty set of financial statements for nonprofit organizations in the U.S.
There are many types of financial ratios for evaluating nonprofit organizations. For this assignment we will examine four types:
Efficiency: Efficiency ra.
Improving the Odds for Chartering Schools Serving High-Risk YouthLeslie Talbot
This working session was facilitated by Leslie Talbot, who with members of the DC Association of Chartered Public Schools (DCACPS), discussed methods to improve the likelihood of authorizers' chartering schools serving high-risk youth. Key strategies include quantifying schools' key design elements to expose value-added. This slide presentation also includes post-session follow up information requested by participants.
1 Modernizing Delivery Tools to Improve College of BuMargaritoWhitt221
1
Modernizing Delivery Tools to Improve College of Business Students’ Financial Literacy
Xiaoqing Nie
Department of Business, San Francisco State University
BUS 300GW: Business Communication for Professionals
Dr. Sue Leong
June 4, 2021
2
Modernizing Delivery Tools to Improve College of Business Students’ Financial Literacy
The article titled “Improving financial literacy in college of business students:
modernizing delivery tools," experiments to develop and test online teaching modules that can
better help to improve financial literacy in the college of business students (Kuntze, Wu, &
Whang, 2018). Understanding financial literacy has remained a significant social problem among
individuals that challenges their growth in the professional business market. According to
researches, individuals are overconfident about their concepts of financial literacy that, in the
end, shapes risky behaviors. Financial literacy is challenging students more than anything
because they face the burden of student loans and credit cards.
Because of this burden, college students' scores lower in financial literacy. Even those
with a business major fall behind in financial literacy because of insufficient knowledge of
finance management or personal finance management. The purpose of the research is to help
individuals make informed financial decisions that will help them manage their financial
resources carefully without getting into debt. The comparison of understanding of financial
literacy among primary business students and those who are studying marketing and different
other subjects reveals that the majority of students both from business majors and other
disciplines lack a basic understanding of financial literacy.
The study aims to promote theoretical and conceptual literature to improve understanding
of financial literacy among college students and young people to ensure they are utilizing
financial literacy concepts to make decisions. The target population of the study is college
students, particularly college of business students. There was 244 college of business students
who were given literacy tests to evaluate their understanding of financial literacy and
3
differentiate the impact of students' knowledge from those unaware of the concept of financial
literacy yet.
To evaluate the impact of online lectures on financial literacy, an experiment has been
conducted in which half of the students were exposed to a 67 min long video. Students were
asked to watch the video to evaluate the impact of these lectures on students' perceptions.
Research reveals that video interventions were the most successful interventions to bring positive
change.
The study has been conducted at the college of business and the private southeast school
to evaluate the understanding of financial literacy among individuals with a business major. The
study aims to look at ...
The release of the draft cohort default rates presents a great opportunity to review or initiate your default prevention plan. During this webcast, we discussed proven strategies that will help students successfully complete their program of study, become educated consumers regarding their student loans and provide them with the assistance they need to successfully repay their educational debt.
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
https://gotoclass.tnecampus.org/d2l/le/content/8094442/viewContent/60403389/View 1/12
Soil Colloids (Chapter 8) Notes
Soil Colloids (Chapter 8) Notes
Did you know ....
Did you know soil fertility or the ability for a soil to provide nutrients is seated in the type of minerals it
contains? Chapter 8 will cover the various types of soil colloids including all the layer and non-layer
silicates, cation exchange, anion exchange, and sorption.
Lecture content notes are accompanied by videos listed below the notes in each submodule (e.g. Soil
Colloids (Chapter 8) Videos A though H). Print or download lecture notes then view videos in
succession alongside lecture content and add additional notes from each video. The start of each
video is noted in parenthesis (e.g. Content for Video A) within each lecture note set and contains
lecture content through the note for the next video (e.g. Content for Video B).
Figures and tables unless specifically referrenced are from the course text, Nature and Property of
Soils, 14th Edition, Brady and Weil.
Content Video A
Soil Colloids
Smallest soil particles < 1 µm
Surface area - LARGE
Surface charge - CEC
Adsorb water
AGRI1050R50: Introduction to Soil Science (2020S) LH
https://gotoclass.tnecampus.org/d2l/le/content/8094442/navigateContent/176/Previous?pId=60403304
https://gotoclass.tnecampus.org/d2l/le/content/8094442/navigateContent/176/Next?pId=60403304
https://gotoclass.tnecampus.org/d2l/common/dialogs/quickLink/quickLink.d2l?ou=8094442&type=content&rcode=TBR-23958617
https://gotoclass.tnecampus.org/d2l/home/8094442
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
https://gotoclass.tnecampus.org/d2l/le/content/8094442/viewContent/60403389/View 2/12
Types of Colloids
Crystalline Silicate clays: ordered, crystalline, layers
Non-crystalline silicate clays: non-ordered, layers, volcanic
Iron/Aluminum Oxides – weathered soils, less CEC
Humus – OM, not mineral or crystalline, high CEC
Soil Colloids
Content Video B
Layer Silicates - Construction
Phyllosillicates
Tetrahedral Sheets
1 Si with 4 Oxygen
Share basal oxygen
Form sheets
Octahedral Sheets
6 Oxygen with Al3+ or Mg 2+
Di T i O t h d l b d # f di ti i
https://gotoclass.tnecampus.org/d2l/common/dialogs/quickLink/quickLink.d2l?ou=8094442&type=content&rcode=TBR-23958618
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
https://gotoclass.tnecampus.org/d2l/le/content/8094442/viewContent/60403389/View 3/12
Di or Tri Octahedral based on # of coordinating ions
http://web.utk.edu/~drtd0c/Soil%20Colloids.pdf
http://web.utk.edu/~drtd0c/Soil%20Colloids.pdf
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
https://gotoclass.tnecampus.org/d2l/le/content/8094442/viewContent/60403389/View 4/12
Size .
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Similar to 1Page iFundamentalAccountingPrinciples24th.docx
3/4/20, 6)48 PMAPUS RCampus - Week 1 - Financial Statements: RCampus Open Tools for Open Minds
Page 1 of 2https://irubric.apus.edu/gradeeditc.cfm?xsite=MainSite
W e e k 1 - F i n a n c i a l S t a t e m e n t s
Grade:
Possible Points: 100.00
Calculated Score:
Adjusted Score:
Percentage: -
! Descriptions ! Comments
Financial Statements
100 %
Innovative
4 pts Exceeds
Dynamic
3.2 pts Meets
Shines
2.8 pts Below
Starting
2.4 pts Well Below
Haven’t started
0 pts Not Aligned
Balance Sheet
25 %
Created balance
sheet
Innovative
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations correct;
balance sheet was
balanced.
Dynamic
Created current
balance sheet for less
than one calendar
year; assets,
liabilities, and equity
present; all
calculations correct;
balance sheet was
balanced.
Shines
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations not
correct; balance
sheet was not
balanced.
Starting
Attempted to create
current balance
sheet; assets,
liabilities, and/or
equity present but
not all three; all
calculations not
correct; balance
sheet was not
balanced.
Haven’t started
Did not complete.
Income Statement
30 %
Created income
statement
Innovative
Created current
income statement for
one calendar year;
had the following
plus additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Dynamic
Created current
income statement for
less than one
calendar year; had
the following plus
additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Shines
Created current
income statement for
one calendar year;
minimally had the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations may not
be correct.
Starting
Attempted to create
current income
statement; did not
minimally have the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations not
correct.
Haven’t started
Did not complete.
Cash Flow
Statement
25 %
Created cash flow
statement
Innovative
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and cash
outflow sections; all
calculations correct.
Dynamic
Created current cash
flow statement for
less than one
calendar year; had
specific cash inflow
and cash outflow
sections; all
calculations correct.
Shines
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and/or cash
outflow sections;
some calculations not
correct.
Starting
Attempted to create
current cash flow
statement; did not
have specific cash
inflow and cash
outflow sections; all
calculations not
correct.
Haven’t started
Did not complete.
Spreadsheet
Software
10 %
Used spreadsheet
software
Innovative
Used spreadsheet
software to crea.
3/4/20, 6)48 PMAPUS RCampus - Week 1 - Financial Statements: RCampus Open Tools for Open Minds
Page 1 of 2https://irubric.apus.edu/gradeeditc.cfm?xsite=MainSite
W e e k 1 - F i n a n c i a l S t a t e m e n t s
Grade:
Possible Points: 100.00
Calculated Score:
Adjusted Score:
Percentage: -
! Descriptions ! Comments
Financial Statements
100 %
Innovative
4 pts Exceeds
Dynamic
3.2 pts Meets
Shines
2.8 pts Below
Starting
2.4 pts Well Below
Haven’t started
0 pts Not Aligned
Balance Sheet
25 %
Created balance
sheet
Innovative
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations correct;
balance sheet was
balanced.
Dynamic
Created current
balance sheet for less
than one calendar
year; assets,
liabilities, and equity
present; all
calculations correct;
balance sheet was
balanced.
Shines
Created current
balance sheet for one
calendar year;
assets, liabilities, and
equity present; all
calculations not
correct; balance
sheet was not
balanced.
Starting
Attempted to create
current balance
sheet; assets,
liabilities, and/or
equity present but
not all three; all
calculations not
correct; balance
sheet was not
balanced.
Haven’t started
Did not complete.
Income Statement
30 %
Created income
statement
Innovative
Created current
income statement for
one calendar year;
had the following
plus additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Dynamic
Created current
income statement for
less than one
calendar year; had
the following plus
additional items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations correct.
Shines
Created current
income statement for
one calendar year;
minimally had the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations may not
be correct.
Starting
Attempted to create
current income
statement; did not
minimally have the
following items:
sales, cost of goods
sold, expenses,
losses, gross income,
taxes, net income;
calculations not
correct.
Haven’t started
Did not complete.
Cash Flow
Statement
25 %
Created cash flow
statement
Innovative
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and cash
outflow sections; all
calculations correct.
Dynamic
Created current cash
flow statement for
less than one
calendar year; had
specific cash inflow
and cash outflow
sections; all
calculations correct.
Shines
Created current cash
flow statement for
one calendar year;
had specific cash
inflow and/or cash
outflow sections;
some calculations not
correct.
Starting
Attempted to create
current cash flow
statement; did not
have specific cash
inflow and cash
outflow sections; all
calculations not
correct.
Haven’t started
Did not complete.
Spreadsheet
Software
10 %
Used spreadsheet
software
Innovative
Used spreadsheet
software to crea ...
Running Head HIGHER EDUCATIION CHALLENGES FACING AMERICAN INDIANS.docxcharisellington63520
Running Head: HIGHER EDUCATIION CHALLENGES FACING AMERICAN INDIANS 1
HIGHER EDUCATION CHALLENGES FACING AMERICAN INDIANS 2
Ali El Samad
Paragraph Proposal
11/15/15
This project aims to address the challenges facing American Indians or Native Americans especially the reasons for low higher education intake, retention and graduation of the Native Americans. Research has shown that many American Indians graduate from high school but few enroll to post-secondary education and retention until graduation is also affected. According to the National Education Association in 2000, 71% of American Indians Alaska Natives had a high school diploma but only 11% had bachelor’s degree compared to 27% of Whites (nea.org).
The number one goal of the project is to find out the barriers that contribute to the lower higher education intake, retention and graduation. Secondly to find out solutions to the barriers or problems. This will also sensitize education policy makers and the federal and state governments to initiate appropriate programs that would effectively address the higher education challenges faced by American Indians. And in turn the number of Native Americans graduating from college would increase and the living standards of the general population of Native Americans would be upgraded.
The information in the project report was research from internet sources that focused on looking for literature and findings from various articles. The research was based on the main challenges that affect American Indians’ chances of getting into college and completion of bachelor’s degree. One such article was by Harrington, C. and Harrington, B. (2012) titled “Fighting a Difference Battle: Challenges Facing American Indians in Higher Education. In the article they have given various recommendations to education advocates and the government. The second article was by Hunt and Harrington (2010) titled “The Impending Educational Crisis for American Indians: Higher Education at the Crossroads.” They focused on the various barriers that affect the America Indians higher education enrollment and graduation including lack of administrative support from college institutions and stereotyping of the minority group.
References
Harrington, C. F., & Harrington, B. G. (2012). Fighting a different battle: Challenges facing American Indians in higher education. Journal of Indigenous Research, 1(1), 4.
Hunt, B., & Harrington, C. F. (2010). The impending educational crisis for American Indians: Higher education at the crossroads. Indigenous Policy Journal, 21(3).
National Education Association. (2015). AAmerican Indians Alaske Natives:Education Crisis. Retrieved November 14th, 2015 from http://www.nea.org/home/15596.htm
MBA 6601, International Business 1
Course Description
Examines current patterns of international business and social, economic, political, and cultural .
Nonprofit Financial Information OnlineIn the United States, the .docxhenrymartin15260
Nonprofit Financial Information Online
In the United States, the IRS requires that all 501c3 organizations file a tax return of sorts. The form nonprofit organizations are required to fill out is called a 990, and as public organizations, these forms are available to the public. Since 1999, organizations that file 990s have been required to provide copies to anyone who requests. Unfortunately, some nonprofits weren’t aware of this, and when asked, they sometimes refused to disclose what they perceived to be private information (although it is NOT).
To ensure that the information is available, the IRS makes information from 990s available through two outlets.
· Guidestar: www.guidestar.org
· National Center for Charitable Statistics: http://nccsdataweb.urban.org/FAQ/index.php?category=31
Guidestar is the place to look if you want a scanned copy of the complete tax return for a single organization. NCCS is a national repository for compiled data on the nonprofit sector in the U.S., but the datasets do not include all of the information from the 990s. While Guidestar makes scanned copies of individual tax returns available, NCCS makes the data from 990s available in a database format. In other words, if I were interested in contributing money to the World Wildlife Fund and wanted to look at their financial information, I’d probably go to Guidestar. However, if I wanted to conduct an analysis of all nonprofit environmental organizations, I’d go to NCCS.
While Guidestar and NCSS are great sources for data, they do not help in evaluating the financial status of an organization. A good online source of evaluating nonprofit organizations is CharityNavigator.org. What makes charity navigator particularly interesting is its use of financial ratios and rating system. The financial ratios for each of these factors is calculated from financial data on each organization’s 990.
Individual Paper 3: Financial Analysis
One technique used to assess an organization’s financial management is ratio analysis, which focuses on mathematical comparisons between or among accounts on a set of financial statements. While an organization’s size must still be taken into account, financial ratios allow a rough comparison of both large and small organizations. For example, looking at the expenses for Marist and Harvard isn’t particularly useful. However, looking at the ratio of program expenses to total expenses allows us to determine how much of each organization’s budget is used for administrative expenses versus mission critical programs. Ratios also represent benchmarks that organizations can use internally to analyze themselves over multiple years. Fortunately for us, IRS form 990 represents a quick-and-dirty set of financial statements for nonprofit organizations in the U.S.
There are many types of financial ratios for evaluating nonprofit organizations. For this assignment we will examine four types:
Efficiency: Efficiency ra.
Improving the Odds for Chartering Schools Serving High-Risk YouthLeslie Talbot
This working session was facilitated by Leslie Talbot, who with members of the DC Association of Chartered Public Schools (DCACPS), discussed methods to improve the likelihood of authorizers' chartering schools serving high-risk youth. Key strategies include quantifying schools' key design elements to expose value-added. This slide presentation also includes post-session follow up information requested by participants.
1 Modernizing Delivery Tools to Improve College of BuMargaritoWhitt221
1
Modernizing Delivery Tools to Improve College of Business Students’ Financial Literacy
Xiaoqing Nie
Department of Business, San Francisco State University
BUS 300GW: Business Communication for Professionals
Dr. Sue Leong
June 4, 2021
2
Modernizing Delivery Tools to Improve College of Business Students’ Financial Literacy
The article titled “Improving financial literacy in college of business students:
modernizing delivery tools," experiments to develop and test online teaching modules that can
better help to improve financial literacy in the college of business students (Kuntze, Wu, &
Whang, 2018). Understanding financial literacy has remained a significant social problem among
individuals that challenges their growth in the professional business market. According to
researches, individuals are overconfident about their concepts of financial literacy that, in the
end, shapes risky behaviors. Financial literacy is challenging students more than anything
because they face the burden of student loans and credit cards.
Because of this burden, college students' scores lower in financial literacy. Even those
with a business major fall behind in financial literacy because of insufficient knowledge of
finance management or personal finance management. The purpose of the research is to help
individuals make informed financial decisions that will help them manage their financial
resources carefully without getting into debt. The comparison of understanding of financial
literacy among primary business students and those who are studying marketing and different
other subjects reveals that the majority of students both from business majors and other
disciplines lack a basic understanding of financial literacy.
The study aims to promote theoretical and conceptual literature to improve understanding
of financial literacy among college students and young people to ensure they are utilizing
financial literacy concepts to make decisions. The target population of the study is college
students, particularly college of business students. There was 244 college of business students
who were given literacy tests to evaluate their understanding of financial literacy and
3
differentiate the impact of students' knowledge from those unaware of the concept of financial
literacy yet.
To evaluate the impact of online lectures on financial literacy, an experiment has been
conducted in which half of the students were exposed to a 67 min long video. Students were
asked to watch the video to evaluate the impact of these lectures on students' perceptions.
Research reveals that video interventions were the most successful interventions to bring positive
change.
The study has been conducted at the college of business and the private southeast school
to evaluate the understanding of financial literacy among individuals with a business major. The
study aims to look at ...
The release of the draft cohort default rates presents a great opportunity to review or initiate your default prevention plan. During this webcast, we discussed proven strategies that will help students successfully complete their program of study, become educated consumers regarding their student loans and provide them with the assistance they need to successfully repay their educational debt.
Similar to 1Page iFundamentalAccountingPrinciples24th.docx (20)
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
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Soil Colloids (Chapter 8) Notes
Soil Colloids (Chapter 8) Notes
Did you know ....
Did you know soil fertility or the ability for a soil to provide nutrients is seated in the type of minerals it
contains? Chapter 8 will cover the various types of soil colloids including all the layer and non-layer
silicates, cation exchange, anion exchange, and sorption.
Lecture content notes are accompanied by videos listed below the notes in each submodule (e.g. Soil
Colloids (Chapter 8) Videos A though H). Print or download lecture notes then view videos in
succession alongside lecture content and add additional notes from each video. The start of each
video is noted in parenthesis (e.g. Content for Video A) within each lecture note set and contains
lecture content through the note for the next video (e.g. Content for Video B).
Figures and tables unless specifically referrenced are from the course text, Nature and Property of
Soils, 14th Edition, Brady and Weil.
Content Video A
Soil Colloids
Smallest soil particles < 1 µm
Surface area - LARGE
Surface charge - CEC
Adsorb water
AGRI1050R50: Introduction to Soil Science (2020S) LH
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2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
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Types of Colloids
Crystalline Silicate clays: ordered, crystalline, layers
Non-crystalline silicate clays: non-ordered, layers, volcanic
Iron/Aluminum Oxides – weathered soils, less CEC
Humus – OM, not mineral or crystalline, high CEC
Soil Colloids
Content Video B
Layer Silicates - Construction
Phyllosillicates
Tetrahedral Sheets
1 Si with 4 Oxygen
Share basal oxygen
Form sheets
Octahedral Sheets
6 Oxygen with Al3+ or Mg 2+
Di T i O t h d l b d # f di ti i
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Di or Tri Octahedral based on # of coordinating ions
http://web.utk.edu/~drtd0c/Soil%20Colloids.pdf
http://web.utk.edu/~drtd0c/Soil%20Colloids.pdf
2/21/2020 Soil Colloids (Chapter 8) Notes - AGRI1050R50: Introduction to Soil Science (2020S)
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Size .
20 Other Conditions That May Be a Focus of Clinical AttentionV-c.docxRAJU852744
20 Other Conditions That May Be a Focus of Clinical Attention
V-codes and z-codes
V-codes and Z-codes are conditions that may be the focus of clinical attention but are not considered mental disorders. They correspond to International Classification of Diseases, Ninth Revision, Clinical Modification ICD-9-CM (V-codes) and International Classification of Diseases, Tenth Revision, Clinical Modification ICD-10-CM (Z-codes that become effective in 2015. In most instances, third-party payers do not cover charges for delivering services to an individual if the diagnosis is solely a V- or Z-code alone. If the V- or Z-code is not the primary diagnosis then it should be documented following the primary diagnosis. In addition, when writing the psychosocial assessment any psychosocial and cultural factors that might impact the client's diagnosis should be documented. The psychosocial stressors reflected in these diagnoses are widespread across all classes and cultures and have been shown to impact all aspects of an individual's life from the physical and psychological to the financial. Furthermore, these conditions have been shown to significantly impact the diagnosis and outcome for a multitude of mental and medical disorders. V- and Z-codes are grouped into numerous categories including: relational problems, problems related to abuse/neglect, educational and occupational problems, housing and economic problems, problems related to the social environment, problems related to the legal system, other counseling services, other psychosocial, personal and environmental problems, and problems of personal history (APA, 2013).
Broadly speaking, the category “Relational Problems” describes interactional problems between family members (e.g., parent/caregiver-child) or partners that result in significant impairment of family functioning or development of symptoms in the distressed individual, spouses, siblings, or other family members. Relational problems are broken down into two categories, Problems Related to Family Upbringing and Other Problems Related to Primary Support Group. For example, in the first category a Parent-Child Relational Problem involves interactional problems between one or both parents and a child that lead to dysfunction in behavioral (e.g., inadequate protection, overprotection), cognitive (e.g., antagonism toward or blaming of the other) or affective (e.g., feeling sad and angry) realms. Here, the critical factor is the quality of the parent-child relationship or when the dysfunction in this relationship is impacting the course and outcome of a psychological or medical condition. Other examples include Sibling Relational Problem, Upbringing Away from Parents, and Child Affected by Parental Relationship Distress. Similarly, family relationships and interactional patterns leading to problems related to primary support group include Partner Relational Problem, Disruption of Family by Separation/Divorce, High Expressed Emotion Level with.
223 Case 53 Problems in Pasta Land by Andres Sous.docxRAJU852744
223
Case 53
Problems in Pasta Land
by
Andres Sousa-Poza
Old Dominion University
The Food Factory has been operating in an underdeveloped country for approximately 10
years.1 Its parent corporation specializes in wheat milling, and it started the pasta factory as a
“side-line” operation to process lower quality wheat flour, which is a by-product of the
normal milling process. This low-gluten flour is generally not suitable for the production of
bread or for direct sale to consumers.
In 2009, the pasta division is confronted with a major problem. It is too successful!
The factory was designed around the mill. Production capacities matched the amount of
effluent from the mill rather than coming from a sound marketing strategy. As shown in
Table 53-1, by 2006, the pasta plant was no longer able to effectively serve existing
customers. The plant that was designed to produce 600 tons of pasta per month on two
production lines is now facing average monthly orders of approximately 800 tons.
Furthermore, the corporate director of marketing estimates that orders could easily be
increased to 1400 to 1800 tons per month.
1 All monies used in this case are in the local currency, which is one of the more than 40 countries in
the world that use the $ symbol and most of which are called dollars.
Cases in Engineering Economy 2nd by Peterson & Eschenbach
224
Table 53-1 Average Monthly Orders/Production
0
100
200
300
400
500
600
700
800
900
Year
A
ve
ra
ge
m
on
th
ly
o
rd
er
s/
pr
od
uc
tio
n
Orders 200 280 360 490 450 580 620 710 760 800
Production 200 270 365 500 440 575 590 610 580 570
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Another challenge facing the factory is that the initial equipment was refurbished, not
new, and it is now antiquated and seriously dilapidated. Unless the plant is shut down,
equipment replacement is going to be required. The existing equipment was already a
technological generation behind when it was bought. During the last 10 years a new
generation of equipment has been developed based on high-temperature drying. The new
technology is much more suited for use with low-quality (low-gluten) flour and semolina.
New machinery is significantly more efficient. It requires fewer workers, has lower relative
energy consumption, and produces less waste. The pasta plant still maintains a price lead
through the low cost at which it is able to obtain raw materials from the corporate wheat mill,
but this barely compensates for the plant’s low efficiency.
The new technology is also enabling competitors to use low-quality, low-cost raw
materials and still produce a reasonably high-quality end product. Ultimately, this means that
the cost of higher quality pasta has dropped significantly in price, and the quality of the low-
cost pasta is increasing significantly. The pasta factory’s market is customers wit.
2
2
2
1
1
1
Organization Name: Insta-Buy
Insta-Buy is an E-Commerce Multinational American company. It was founded in 2010 and is based in Atlanta, Georgia. It mainly operates with grocery delivery and pick up and it offers services through web application and mobile application to various states in United States. It is one of the major online marketplaces for grocery delivery. The company is valued at $1 billion worth and has partnership with over 150 retailers. It is known for its fresh produce and timely delivery and pickup.
Predictive Analysis at Insta-Buy:
The predictive analytics is termed as what is likely to happen in the future. The predictive analytics is based on statistical and data mining technique. The aim of this technique is to predict the future of the project such as what would be the customer reaction on project, financial need, etc. In developing predictive analytical application, a number of techniques are used such as classification algorithms. The classification techniques are logistic regression, decision tree models and neural network. Clustering algorithms are used to segment customers in different groups which helps to target specific promotions to them. To estimate the relationship between different purchasing behavior, association mining technique is used (Mehra, 2014). As an example, for any product on Amazon.com results in the retailer also suggesting similar products that a customer might be interested in. Predictive analytics can be used in E-commerce to solve the following problems
1. Improve customer engagement and increase revenue
1. Launch promotions that target specific customer group
1. Optimizing prices to generate maximum profits
1. Keep proper inventory and reduce over stalking
1. Minimizing fraud happenings and protecting privacy
1. Provide batter customer service at low cost
1. Analyze data and make decision in real time
TOPICS:
Student: Ahmed
Topic: Bayesian Networks (Predicting Sales In E-commerce Using Bayesian Network Model)
Student: Meet
Topic: Predictive Analysis
Student: Peter
Topic: Privacy and Confidentiality in an e-Commerce World: Data Mining, Data Warehousing, Matching and Disclosure Limitation
Student: Nayeem
Topic: Ensemble Modeling
Student: Shek
Topic: L.Jack & Y.D. Tsai, Using Text Mining of Amazon Reviews to Explore User-Defined Product Highlights and Issues.
Student: Suma
Topic: Deep Neural Networks
REFERENCES:
Olufunke Rebecca Vincent, A. S. (2017). A Cognitive Buying Decision-Making Process in B2B E-Commerce Using Analytic-MLP. Elsevier.
https://www.researchgate.net/publication/319278239_A_Cognitive_Buying_Decision-Making_Process_in_B2B_E-Commerce_Using_Analytic-MLP
Wan, C. C. (2017). Forcasting E-commerce Key Performance Indicators
https://beta.vu.nl/nl/Images/stageverslag-wan_tcm235-867619.pdf
Fienberg, S. (2006). Privacy and Confidentiality in an e-Commerce World: Data Mining, Data Warehousing, Matching and Disclosure Limitation. Statistical Science, .
22-6 Reporting the Plight of Depression FamiliesMARTHA GELLHOR.docxRAJU852744
22-6 | Reporting the Plight of Depression Families
MARTHA GELLHORN, Field Report to Harry Hopkins (1934)
1. From Martha Gellhorn to Harry Hopkins, Report, Gaston County, North Carolina, November 11, 1934, Franklin D. Roosevelt Library, Harry Hopkins Papers, Box 66. Online transcript available at http://newdeal.feri.org/hopkins/hop08.htm.
Journalist and novelist Martha Gellhorn’s heartrending field report describing impoverished Gastonia, North Carolina, families vividly captures the desperate hope of depression-era families. Hired by Harry Hopkins, Franklin Roosevelt’s point man for federal relief efforts, Gellhorn detailed the enormous challenge facing the administration. Compounding the epic humanitarian crisis she encountered was the political opposition, which she singled out as one among many obstacles hampering relief efforts.
All during this trip [to North Carolina] I have been thinking to myself about that curious phrase “red menace,” and wondering where said menace hid itself. Every house I visited — mill worker or unemployed — had a picture of the President. These ranged from newspaper clippings (in destitute homes) to large colored prints, framed in gilt cardboard. The portrait holds the place of honour over the mantel. . . . He is at once God and their intimate friend; he knows them all by name, knows their little town and mill, their little lives and problems. And, though everything else fails, he is there, and will not let them down.
I have been seeing people who, according to almost any standard, have practically nothing in life and practically nothing to look forward to or hope for. But there is hope; confidence, something intangible and real: “the president isn’t going to forget us.”
Let me cite cases: I went to see a woman with five children who was living on relief ($3.40 a week). Her picture of the President was a small one, and she told me her oldest daughter had been married some months ago and had cried for the big, coloured picture as a wedding present. The children have no shoes and that woman is terrified of the coming cold as if it were a definite physical entity. There is practically no furniture left in the home, and you can imagine what and how they eat. But she said, suddenly brightening, “I’d give my heart to see the President. I know he means to do everything he can for us; but they make it hard for him; they won’t let him.” I note this case as something special; because here the faith was coupled with a feeling (entirely sympathetic) that the President was not entirely omnipotent.
I have been seeing mill workers; and in every mill when possible, the local Union president. There has been widespread discrimination in the south; and many mills haven’t re-opened since the strike. Those open often run on such curtailment that workers are getting from 2 to 3 days work a week. The price of food has risen (especially the kind of food they eat: fat-back bacon, flour, meal, sorghum) as high as 100%. It is getting cold;.
2018 4th International Conference on Green Technology and Sust.docxRAJU852744
2018 4th International Conference on Green Technology and Sustainable Development (GTSD)
130
�
Abstract - The Vietnamese government have plan to develop the
wind farms with the expected capacity of 6 GW by 2030. With the
high penetration of wind power into power system, wind power
forecasting is essentially needed for a power generation
balancing in power system operation and electricity market.
However, such a tool is currently not available in Vietnamese
wind farms as well as electricity market. Therefore, a short-term
wind power forecasting tool for 24 hours has been created to fill
in this gap, using artificial neural network technique. The neural
network has been trained with past data recorded from 2015 to
2017 at Tuy Phong wind farm in Binh Thuan province of Viet
Nam. It has been tested for wind power prediction with the input
data from hourly weather forecast for the same wind farm. The
tool can be used for short-term wind power forecasting in
Vietnamese power system in a foreseeable future.
Keywords: power system; wind farm; wind power forecasting;
neural network; electricity market.
I. NECESITY OF WIND POWER FORECASTING
Today, the integration of wind power into the existing
grid is a big issue in power system operation. For the system
operators, power generation curve of wind turbines is a
necessary information in the power sources balancing. From
the dispatchers’ point of view, wind power forecast errors
will impact the system net imbalances when the share of
wind power increases, and more accurate forecasts mean less
regulating capacity will be activated from the real time
electricity market [1]. In the deregulated market, day-ahead
electricity spot prices are also affected by day-ahead wind
power forecasting [2]. Wind power forecasting is also
essential in reducing the power curtailment, supporting the
ancillary service. However, due to uncertainty of wind speed
and weather factors, the wind power is not easy to predict.
In recent years, many wind power forecasting methods
have been proposed. In [3], a review of different approaches
for short-term wind power forecasting has been introduced,
including statistical and physical methods with different
models such as WPMS, WPPT, Prediktor, Zephyr, WPFS,
ANEMOS, ARMINES, Ewind, Sipreolico. In [4], [5], the
methods, models of wind power forecasting and its impact on
*Research supported by Gesellschaft fuer Internationale
Zusammenarbeit GmbH (GIZ).
D. T. Viet is with the University of Danang, Vietnam (email:
[email protected]).
V. V. Phuong is with the University of Danang, Vietnam (email:
[email protected]).
D. M. Quan is with the University of Danang, Vietnam (email:
[email protected]).
A. Kies is with the Frankfurt Institute for Advanced Studies, Germany
(email: [email protected] uni-frankfurt.de).
B. U. Schyska is with the Carl von Ossietzky Universität Oldenburg,
Germany (email: [email protected]).
Y. K. Wu i.
202 S.W.3d 811Court of Appeals of Texas,San Antonio.PROG.docxRAJU852744
202 S.W.3d 811
Court of Appeals of Texas,
San Antonio.
PROGRESSIVE COUNTY MUTUAL INSURANCE
COMPANY, Appellant,
v.
Hector Raul TREVINO and Mario Moyeda,
Appellees.
No. 04–05–00113–CV.
|
June 28, 2006.
|
Rehearing Overruled July 31, 2006.
.
200 wordsResearch Interest Lack of minorities in top level ma.docxRAJU852744
200 words
Research Interest: Lack of minorities in top level management positions
Describe why and how a qualitative approach may be appropriate for your area of interest for your research. Include a rationale for each proposed use of qualitative inquiry.
.
2019 14th Iberian Conference on Information Systems and Tech.docxRAJU852744
2019 14th Iberian Conference on Information Systems and Technologies (CISTI)
19 – 22 June 2019, Coimbra, Portugal
ISBN: 978-989-98434-9-3
How ISO 27001 can help achieve GDPR compliance
Isabel Maria Lopes
Polytechnic Institute of Bragança, Bragança, Portugal
UNIAG, Polytechnic Institute of Bragança, Portugal
ALGORITMI Centre, Minho University, Guimarães,
Portugal
[email protected]
Pedro Oliveira
Polytechnic Institute of Bragança, Bragança, Portugal
[email protected]
Teresa Guarda
Universidad Estatal Península de Santa Elena – UPSE, La
Libertad, Ecuador
Universidad de las Fuerzas Armadas – ESPE, Sangolqui,
Quito, Equador
ALGORITMI Centre, Minho University, Guimarães,
Portugal
[email protected]
Abstract — Personal Data Protection has been among the most
discussed topics lately and a reason for great concern among
organizations. The EU General Data Protection Regulation
(GDPR) is the most important change in data privacy regulation
in 20 years. The regulation will fundamentally reshape the way in
which data is handled across every sector. The organizations had
two years to implement it. As referred by many authors, the
implementation of the regulation has not been an easy task for
companies. The question we aim to answer in this study is how far
the implementation of ISO 27001 standards might represent a
facilitating factor to organizations for an easier compliance with
the regulation. In order to answer this question, several websites
(mostly of consulting companies) were analyzed, and the aspects
considered as facilitating are listed in this paper.
Keywords - regulation (EU) 2016/679; general data protection
regulation; ISO/IEC 27001.
I. INTRODUCTION
In recent years, data protection has become a forefront issue
in cyber security. The issues introduced by recurring
organizational data breaches, social media and the Internet of
Things (IoT) have raised the stakes even further [1, 2]. The EU
GDPR, enforced from May 25 2018, is an attempt to address
such data protection. The GDPR makes for stronger, unified data
protection throughout the EU.
The EU GDPR states that organizations must adopt
appropriate policies, procedures and processes to protect the
personal data they hold.
The International Organization for Standardization (ISO)
/International Electrotechnical Commission (IEC) 27000 series
is a set of information security standards that provide best-
practice recommendations for information security management
[3].
This international standard for information security, ISO
27001, provides an excellent starting point for achieving the
technical and operational requirements necessary to reduce the
risk of a breach.
Not all data is protected by the GDPR, since it is only
applicable to personal data. This is defined in Article 4 as
follows [4]:
“personal data” means any information relating to an
identified or identifiable natural person (’data subject’); an
identifiable.
200520201ORG30002 – Leadership Practice and Skills.docxRAJU852744
20/05/2020
1
ORG30002 – Leadership Practice
and Skills
Topic: Cross-cultural Leadership
Week 10
Readings for this week….
◦ Week 10 Topic: Cross-Cultural Leadership
◦ Chapter 11, Daft
◦ Javidan, M., Dorfman, P.W., De Luque, M.S. & House R.J. (2006). In the eye of the beholder:
Cross cultural lessons in leadership from Project GLOBE - Academy of Management Perspect ive,
20(1), 67-90
http://ezproxy.lib.swin.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db
=bth&AN=19873410&site=ehost-live&scope=site
◦ Randel, A.E., et al. (2018). Inclusive leadership: Realizing posit ive outcomes through
belongingness and being valued for uniqueness, Human Resource Management Review, 28:190-
203. http://ezproxy.lib.swin.edu.au/login?url=https://doi.org/10.1016/j.hrmr.2017.07.002
◦ Hoffman, R., Yeh, C. & Casnocha, B. (2019). Learn from People, Not Classes Whom do you know,
and what can they teach you? Harvard Business Review, Mar – Apr 2019.
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=bth&AN=134875248&site=ehost-live&scope=site
Work Force Trends
With more multi generational workplaces, work forces are becoming more
diverse and cultures of inclusion more common
Women leaders in Global Businesses showing an increasing trend
Globalization is compelling businesses to send more workers to other countries
Leaders are traveling and working abroad in greater numbers
Workers with international experience and skills are increasingly more sought-
after in the workplace
Visualising the Iceberg Model of Culture
(source:http://opengecko.com/interculturalism/visualising-the-iceberg-model-of-
culture/) The iceberg model of culture
has been arrived at through
the work of many theorists,
including those referenced
below:
◦ French, W., & Bell, C. (1995).
Organization development.
(5th Ed.). [Englewood Cliffs,
NJ: Prentice-Hall
International]
◦ Hall, E. T. (1976) Beyond
Culture [New York:
Doubleday]
◦ Selfridge, R., Sokolik, S.
(1975) “A comprehensive
v iew of organizational
management”. MSU
Business Topics, 23(1), 46-61
◦ Weaver, G. R. (1986).
“Understanding and coping
with cross-cultural
adjustment stress”. In Paige
R. M. (Ed.), Cross-Cultural
Orientation, New
Conceptualizations and
Applications. [Lanham, MD:
University Press of America]
https://monash.rl.talis.com/items/C3CF1A2F-948C-AA0D-89D9-8498251A8662.html?referrer=/lists/86EF2F87-E1BB-F832-BEB3-34F354D3DAC6.html?draft#item-C3CF1A2F-948C-AA0D-89D9-8498251A8662
http://ezproxy.lib.swin.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=19873410&site=ehost-live&scope=site
http://ezproxy.lib.swin.edu.au/login?url=https://doi.org/10.1016/j.hrmr.2017.07.002
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20/05/2020
2
Who is a Multicultural Leader?
A leader with skills.
2/18/2020 Sample Content Topic
https://purdueglobal.brightspace.com/d2l/le/content/115691/viewContent/9226875/View 1/1
Trouble at 3Forks
Introduction: The foreclosure process can differ for deeds
versus mortgages. You will conduct research to determine
these differences since it is not only covered in the real estate
exam, but it is important to know this process in professional
practice.
Scenario: Henri and Lila own a restaurant which the
government has caused to close due to widening the road in
front of their establishment. Since this is the main source of
their income, and has caused Lila and Henri to stop payments
on their mortgage, address the following questions.
Checklist:
Explain the action that Henri and Lila should expect from the
bank regarding their property.
Describe how the banks actions would differ if it was a deed of
trust rather than a mortgage.
Respond in a minimum of 600–850-word essay with additional
title and reference pages using APA format and citation style.
Access the Unit 4 Assignment grading rubric.
Submit your response to the Unit 4 Assignment Dropbox.
Assignment Details
https://kapextmediassl-a.akamaihd.net/business/MT431/1904c/rubrics/u4_rubric.pdf
Mitchell, Taylor N.
Donaldson, Jayda N
Recommended Presentation Outline
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4
Economics
The study of the allocation of scarce resources: implies a cost to every action
Basic assumption
People are rational
People act to maximize their happiness
Economics is predictive
5
Economic Modeling
"The theory of economics does not furnish a body of settled conclusions immediately applicable to policy. It is a method rather than a doctrine, an apparatus of the mind, a technique of thinking which helps its possessor to draw correct conclusions." (John Maynard Keynes)
P
Q
S
D
Q*
P*
7
Demand
Function of
Income
Tastes
Prices of Substitutes
Prices of Compliments
8
P
Q
D
Q*
P*
Q**
P**
9
P
Q
D
D1
P1
P2
Q1
Q2
Q1
Q2
10
Price Elasticity of Demand
A measure of sensitivity of quantity demanded to a change in price
Q/Q)
(P/P)
Inelastic demand means that E is small
11
Supply
Function of
Costs of Production
Input Prices
Technology
12
P
Q
S
S1
P1
P2
Q1
Q2
Q1
Q2
13
P
Q
S
D
Q*
P*
S``
Q**
P**
14
Utility Maximization
MAX U(F, N)
Subject to the budget constraint:
PnN + PfF = I
(with a little algebra)
N= I/Pn - (Pf / Pn) F
15
Good X
Y
I/PY
U2
U1
U3
16
Theory of the Firm
Firm Maximizes profits
Max: p = Revenue - Costs
Max: p = P(Q)* Q- C(Q)
First Order Conditions:
dp/dQ = P’(Q)*P + P(Q) - C’(Q) =0
P’(Q)*P + P(Q) = C’(Q)
Marginal Revenue = Marginal Costs
17
X
$
0
AC
MC
P1
Po
X1
Xo
18
Assumptions of Perfect Competition
Free Entr.
21 hours agoMercy Eke Week 2 Discussion Hamilton Depression.docxRAJU852744
21 hours ago
Mercy Eke
Week 2 Discussion: Hamilton Depression Rating Scale
COLLAPSE
Top of Form
Depression or Major Depressive Disorder is considered as a mental health disorder that negatively impacts how an individual feel, think and behave. Individuals who suffer from depression exhibit feelings of sadness and loss in interest in once enjoyed activities (Parekh. 2017). It can cause different kinds of emotional and physical problems and can minimize an individual’s ability to be functional in their daily routines. Annually, approximately 6.7% of adults are impacted by depression. It is estimated that 16.6% of individuals will experience depression at some time in their life (Parekh. 2017). Depression is said to manifest at any time, but on average, the first manifestation occurs during the late teens to mid-20s. The female population is susceptible to experience depression than the male population. Some research indicated that one-third of the female population would experience a major depressive episode in their lifetime (Parekh. 2017).
Among all the mental disorders, depression is one of the most treatable. It is estimated that between 80-90 % of individuals suffering from depression respond well to treatment and experienced remission of their symptoms (Parekh. 2017). As a mental health professional, prior to deciphering diagnosis and initiating diagnosis, it is paramount to conduct a complete diagnostic evaluation, which includes an interview and, if necessary, a physical examination (Parekh. 2017). Blood tests can be conducted to ascertain that depression is not precipitated by a medical condition like thyroid dysfunction. The evaluation is to identify specific symptoms, medical and family history, cultural factors, and environmental factors to derive a diagnosis and establish a treatment plan (Parekh. 2017). One of the assessment tools for depression is the Hamilton Depression Rating Scale. In this discussion, I will be discussing the psychometric properties of the Hamilton Depression Rating Scale and elaborate on when it is appropriate to utilize this assessment tool with clients, including whether the tool can be utilized to evaluate the efficacy of psychopharmacologic medications.
The Hamilton Depression Rating Scale (HDRS) was introduced in early 1960. It has been considered as a gold standard in depression studies and a preferred scale in the evaluation of depression treatment. It is the most vastly utilized observer-rated depression scale worldwide (Vindbjerg.et.al., 2019). The HDRS was initially created to measure symptoms severity in depressed inpatient; however, the 17-item HAM-D has advanced in over five decades into 11 modified versions that have been administered to various patient populations in an array of psychiatric, medical, and other research settings (Rohan.et.al., 2016). There are two most common versions with either 17 or 21 items and is scored between 0-4 points. Each item assists mental health professionals or c.
2/19/2020 Originality Report
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%81
SafeAssign Originality Report
Spring 2020 - InfoTech Import in Strat Plan (ITS-831-08) - First Bi-Term • Week 4 Assignment
%81Total Score: High riskMohana Murali Krishna Karnati
Submission UUID: 52814687-34c0-ee43-84bc-c253ad62fe7a
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Running Head: SERVER VIRTUALIZATION 1
SERVER VIRTUALIZATION 8
Week 4 Assignment
Technet Case Study for Virtualization Mohana Murali Krishna Karnati
University of the Cumberlands
Technet Case Study for Virtualization
Technet is a hypothetical business in the storage manufacturing industry. This paper intend to elaborate the server virtualization concept using Microsoft
virtualization software from Windows server 2012R2. Organization’s Preparedness for Virtualization. As of now, the IT system design is a mishmash of old
frameworks that were obtained through various acquisitions of different providers in the storage industry. In any case, these old frameworks are aging and will soon
need to be upgraded. Generally, these old frameworks support applications that have been in service for about 10 years. The IT system situated in one of Technet
branch in Asia for instance comprise of old servers that have been in service for the last 5 years. These old servers were launched to support production and
productivity applications. The expense for permit of these old applications are presently being inspected to check whether they can be dropped and the
information moved to current Technet Enterprise Resource Planning (ERP) applications. Consequently, since several IT related components are potential
contender for upgrading, this makes the likelihood of changing over current physical server farms into virtualized computing resources appropriate. Microsoft
Licensing of Virtualized Environments
Datacenter and the Standard edition are the two license version for Windows Server 2012R2 offered by Microsoft. There is likewise a free version called
Hyper-V Server which is an independent system that only contains the Windows hypervisor, a driver model as well as virtualization modules. Every window
version underpins Hyper-V, which is Microsoft's Type-1 hypervisor offering, likewise referred to as a bare-metal installation, and each Hyper-V server is known as a
Host (Portnoy, 2012). The Windows Server.
20810chapter Information Systems Sourcing .docxRAJU852744
208
10
chapter Information Systems
Sourcing
After 13 years, Kellwood, an American apparel maker, ended its soups!to!nuts IS outsourcing
arrangement with EDS . The primary focus of the original outsourcing contract was to integrate
12 individually acquired units with different systems into one system. Kellwood had been satis-
" ed enough with EDS ’ s performance to renegotiate the contract in 2002 and 2008, even though
at each renegotiation point, Kellwood had considered bringing the IS operations back in house,
or backsourcing. The 2008 contract iteration resulted in a more # exible $105 million contract that
EDS estimated would save Kellwood $2 million in the " rst year and $9 million over the remaining
contract years. But the situation at Kellwood had changed drastically. In 2008, Kellwood had been
purchased by Sun Capital Partners and taken private. The chief operating of" cer (COO), who was
facing a mountain of debt and possibly bankruptcy, wanted to consolidate and bring the operations
back in house to give some order to the current situation and reduce costs. Kellwood was suffering
from a lack of IS standardization as a result of its many acquisitions. The chief information of" cer
(CIO) recognized the importance of IS standardization and costs, but she was concerned that the
transition from outsourcing to insourcing would cause serious disruption to IS service levels and
project deadlines if it went poorly. Kellwood hired a third!party consultant to help it explore the
issues and decided that backsourcing would save money and respond to changes caused by both the
market and internal forces. Kellwood decided to backsource and started the process in late 2009. It
carefully planned for the transition, and the implementation went smoothly. By performing stream-
lined operations in house, it was able to report an impressive $3.6 million savings, or about 17% of
annual IS expenses after the " rst year. 1
The Kellwood case demonstrates a series of decisions made in relation to sourcing. Both the
decision to outsource IS operations and then to bring them back in house were based on a series of
This chapter is organized around decisions in the Sourcing Decision Cycle. The ! rst question
regarding information systems (IS) in the cycle relates to the decision to make (insource) or
buy (outsource) them. This chapter ’ s focus is on issues related to outsourcing whereas issues
related to insourcing are discussed in other chapters of this book. Discussed are the critical
decisions in the Sourcing Decision Cycle: how and where (cloud computing, onshoring,
offshoring). When the choice is offshoring, the next decision is where abroad (farshoring,
nearshoring, or captive centers). Explored next in this chapter is the ! nal decision in the
cycle, keep as is or change in which case the current arrangements are assessed and modi-
! cations are made to the outsourcing arrangem.
21720201Chapter 14Eating and WeightHealth Ps.docxRAJU852744
2/17/2020
1
Chapter 14
Eating and Weight
Health Psychology (PSYC 172)
Professor: Andrea Cook, PhD
February 18, 2020
The Digestive System
– Food nourishes the body by providing energy for
activity
– Digestion begins in the mouth
• Salivary glands provide moisture that allows food to
have taste
• Importance of good mastication
The Digestive System
The Digestive System
– Food is swallowed and then moves through the
pharynx and esophagus
– Peristalsis moves food through the digestive
system
– In the stomach, food is mixed with gastric juices
so it can be absorbed by the small intestine
– Most nutrients are digested in the small intestine
– Digestion process is complete when waste is
eliminated
The Digestive System, Continued
2/17/2020
2
Microbiome
4YouTube: What is the human microbiome?
Supporting the Gut Microbiome
Dysbiosis = unbalanced gut microbiome
• associated with weight gain, insulin resistance,
inflammation
Probiotics
• contain live microorganisms
• maintain or improve the "good" bacteria (normal microflora)
in the body
• e.g., fermented foods, yogurt, sauerkraut, kimchi
Prebiotics
• act as food for human microflora
• helps improve microflora balance
• e.g., whole grains, bananas, greens, onions, garlic
5
https://www.mayoclinic.org/healthy-lifestyle/consumer-health/expert-
answers/probiotics/faq-20058065
Supporting the Gut Microbiome
Medication overuse
• anti-inflammatories, antibiotics, acid blocking drugs, and
steroids damage gut or block normal digestive function
Stress
• chronic stress alters the normal bacteria in the gut
Lifestyle
• plenty of fiber, water, exercise and rest
Healthy Defecation
• three bowel movements a day to three each week
• no intestinal pain or bloating
• no straining
6
https://drhyman.com/blog/2014/10/10/tend-inner-garden-gut-flora-may-
making-sick/
2/17/2020
3
Bristol Stool Chart
7
Factors in Weight Maintenance
– Stable weight occurs when calories eaten equal those
expended for body metabolism and physical exercise
[OLD THINKING]
– Complicated interplay of nutrients, hormones, and
inflammation
• Metabolic rates differ from person to person
• Ghrelin, a hormone, stimulates appetite
• Leptin, a protein, signals satiation and fat storage
• Insulin, a hormone produced in pancreas
– unlocks cells for glucose use for energy
– cues hypothalamus for satiation and decreased appetite
Factors in Weight Maintenance
What is obesity?
– Overeating is not the sole cause of obesity
– Various methods to assess body fat
• Skin-fold technique
• Percentage body fat
• Body mass index (BMI)
– Can also be thought of in terms of social and
cultural standards
– ideal body = thinner in past 50 years
What is Obesity?
2/17/2020
4
BMI
10
– Obesity rates have increased, especially
“extreme” obesity
• past 30 years obesity rates have nearly doubled to
600 million
• 37.8% of US adults are obese and an additional 32.6%
are over.
2020/2/21 Critical Review #2 - WebCOM™ 2.0
https://smc.grtep.com/index.cfm/smcc/page/2criticalreviews 1/10
Santa Monica College Democracy and Di�erence Through the Aesthetics
of Film
Tahvildaran
Assignment Objectives: Enhance and/or improve critical thinking and
media literacy skills by:
1. Developing a clear and concise thesis statement (an
argument) in response to the
following question: Does the �lm have the power to
transform political sensibilities?
2. Writing an outline for a �ve paragraph analytical essay
building on a clear and
concise thesis statement, including topic sentences and
secondary supports.
3. Identifying and explaining three scenes from the �lm text in
support of the thesis
statement/argument.
4. Writing an introductory paragraph for the outlined analytical
essay
Be sure to read thoroughly the writing conventions below before beginning this
assignment.
Note: You are NOT writing a full essay; rather, you are outlining an analytical
essay by completing the dialogue in the boxes below.
Writing a Critical Review (analytical) Essay
2020/2/21 Critical Review #2 - WebCOM™ 2.0
https://smc.grtep.com/index.cfm/smcc/page/2criticalreviews 2/10
1. Every essay that you write for this course must have a clear thesis, placed
(perhaps) somewhere near the end of the introductory paragraph. Simply
stated, a THESIS (or ARGUMENT) expresses, preferably in a single sentence,
the point you want to make about the text that is the subject of your essay. A
THESIS should be an opinion or interpretation of the text, not merely a fact or
observation. The best possible THESIS will answer some speci�c questions
about the text. Very often the THESIS contains an outline of the major points
to be covered in the essay. A possible thesis for an essay on character in
Perry Henzell’s The Harder They Come might read somewhat as follows:
The protagonist of THTC is not a hero in the epic sense of the word, but a
self-centered young man bred of economic oppression and cultural
dependency. The characters in this �lm have no real psychological depth, but
are markers for a society of consumption and momentary glory.
(You might then go on to exemplify from the text and argue in favor or
against this interpretation: your essay need not hold to only one perspective.)
What single, clear QUESTION does the above THESIS attempt to answer?
2. Each essay should be organized into �ve (5) paragraphs, each based on one
of two to four major ideas, which will comprise the BODY of the essay. Each
paragraph must have a topic sentence, often (but not always) towards the
beginning of the paragraph, which clearly states the ARGUMENT or point to
be made in the paragraph. Following the thesis set forth.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
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Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
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Honest Reviews of Tim Han LMA Course Program.pptxtimhan337
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
Model Attribute Check Company Auto PropertyCeline George
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June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
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1. 1
Page i
Fundamental
Accounting
Principles
24th edition
John J. Wild
University of Wisconsin at Madison
Ken W. Shaw
University of Missouri at Columbia
2
Page ii
To my students and family, especially Kimberly, Jonathan,
Stephanie, and
Trevor.
To my wife Linda and children Erin, Emily, and Jacob.
FUNDAMENTAL ACCOUNTING PRINCIPLES, TWENTY-
FOURTH EDITION
4. Classification: LCC HF5636 .W675 2018 | DDC 657—dc23 LC
record available at
https://lccn.loc.gov/2018016853
The Internet addresses listed in the text were accurate at the
time of publication. The
inclusion of a website does not indicate an endorsement by the
authors or McGraw-Hill
Education, and McGraw-Hill Education does not guarantee the
accuracy of the information
presented at these sites.
mheducation.com/highered
4
https://lccn.loc.gov/2018016853
http://mheducation.com/highered
Page iii
About the Authors
Courtesy of John J. Wild
JOHN J. WILD is a distinguished professor of accounting at the
University of Wisconsin
at Madison. He previously held appointments at Michigan State
University and the University
of Manchester in England. He received his BBA, MS, and PhD
from the University of
Wisconsin.
5. John teaches accounting courses at both the undergraduate and
graduate levels. He has
received numerous teaching honors, including the Mabel W.
Chipman Excellence-in-
Teaching Award and the departmental Excellence-in-Teaching
Award, and he is a two-time
recipient of the Teaching Excellence Award from business
graduates at the University of
Wisconsin. He also received the Beta Alpha Psi and Roland F.
Salmonson Excellence-in-
Teaching Award from Michigan State University. John has
received several research honors,
is a past KPMG Peat Marwick National Fellow, and is a
recipient of fellowships from the
American Accounting Association and the Ernst and Young
Foundation.
John is an active member of the American Accounting
Association and its sections. He
has served on several committees of these organizations,
including the Outstanding
Accounting Educator Award, Wildman Award, National
Program Advisory, Publications,
and Research Committees. John is author of Financial
Accounting, Managerial Accounting,
Financial and Managerial Accounting, and College Accounting,
all published by McGraw-
Hill Education.
John’s research articles on accounting and analysis appear in
The Accounting Review;
Journal of Accounting Research; Journal of Accounting and
Economics; Contemporary
Accounting Research; Journal of Accounting, Auditing and
Finance; Journal of Accounting
and Public Policy; Accounting Horizons; and other journals. He
6. is past associate editor of
Contemporary Accounting Research and has served on several
editorial boards including
The Accounting Review and the Journal of Accounting and
Public Policy.
In his leisure time, John enjoys hiking, sports, boating, travel,
people, and spending time
with family and friends.
5
Using Learning Science and Data Analytics
Courtesy of Ken W. Shaw
KEN W. SHAW is an associate professor of accounting and the
KPMG/Joseph A.
Silvoso Distinguished Professor of Accounting at the University
of Missouri. He previously
was on the faculty at the University of Maryland at College
Park. He has also taught in
international programs at the University of Bergamo (Italy) and
the University of Alicante
(Spain). He received an accounting degree from Bradley
University and an MBA and PhD
from the University of Wisconsin. He is a Certified Public
Accountant with work experience
in public accounting.
Ken teaches accounting at the undergraduate and graduate
levels. He has received
numerous School of Accountancy, College of Business, and
university-level teaching awards.
7. He was voted the “Most Influential Professor” by four School of
Accountancy graduating
classes and is a two-time recipient of the O’Brien Excellence in
Teaching Award. He is the
advisor to his school’s chapter of the Association of Certified
Fraud Examiners.
Ken is an active member of the American Accounting
Association and its sections. He has
served on many committees of these organizations and
presented his research papers at
national and regional meetings. Ken’s research appears in the
Journal of Accounting
Research; The Accounting Review; Contemporary Accounting
Research; Journal of
Financial and Quantitative Analysis; Journal of the American
Taxation Association;
Strategic Management Journal; Journal of Accounting,
Auditing, and Finance; Journal of
Financial Research; and other journals. He has served on the
editorial boards of Issues in
Accounting Education; Journal of Business Research; and
Research in Accounting
Regulation. Ken is co-author of Financial and Managerial
Accounting, Managerial
Accounting, and College Accounting, all published by McGraw-
Hill Education.
In his leisure time, Ken enjoys tennis, cycling, music, and
coaching his children’s sports
teams.
Author Letter
We use data to make decisions and maximize performance. Like
the mountain biker on the
8. cover who uses data to track his progress, we used student
performance data to identify
content areas that can be made more direct, concise, and
systematic.
Learning science reveals that students do not read large chunks
of text, so we
streamlined this edition to present it in a more focused,
succinct, blocked format to
improve student learning and retention. Our new edition
delivers the same content in 115
6
fewer pages. Visual aids and numerous videos offer additional
learning aids. New
summary Cheat Sheets conclude each chapter to visually
reinforce key concepts and
procedures.
Our new edition has over 1,500 videos to engage students and
improve outcomes:
Concept Overview Videos—cover each chapter’s learning
objectives with
multimedia presentations that include Knowledge Checks to
engage students and
assess comprehension.
Need-to-Know Demos—walk-through demonstrations of key
procedures and
analysis to ensure success with assignments and tests.
Guided Examples (Hints)—step-by-step walk-through of
assignments that mimic
Quick Studies, Exercises, and General Ledger.
9. 7
Page iv
Difference Makers in
Teaching . . .
Learning Science
Learning analytics show that students learn better when material
is broken into “blocks”
of content. Each chapter opens with a visual preview. Learning
objective numbers
highlight the location of related content. Each “block” of
content concludes with a Need-
to-Know (NTK) to aid and reinforce student learning. Visual
aids and concise, bullet-point
discussions further help students learn.
New Revenue Recognition
Wild uses the popular gross method for merchandising
transactions (net method is
covered in an appendix). The gross method is widely used in
practice and best for
student success.
Adjusting entries for new revenue recognition rules are included
in an appendix.
Assignments are clearly marked and separated. Wild is GAAP
compliant.
Up-to-Date
This book reflects changes in accounting for revenue
recognition, investments, leases,
10. 8
Page v
and extraordinary items. It is important that students learn
GAAP accounting.
Less Is More
Wild has markedly fewer pages than competing books covering
the same material.
The text is to the point and uses visuals to aid student learning.
Bullet-point discussions and active writing aids learning.
The 24th edition has 115 fewer pages than the 23rd edition—a
10% reduction!
Visual Learning
Learning analytics tell us today’s students do not read large
blocks of text. Wild has
adapted to student needs by having informative visual aids
throughout. Many
visuals and exhibits are new to this edition.
Videos
A growing number of students now learn accounting online.
Wild offers over 1,500
videos designed to increase student engagement and improve
outcomes.
Hundreds of hint videos or Guided Examples provide a narrated,
animated, step-by-
step walk-through of select exercises similar to those assigned.
These short
11. presentations, which can be turned on or off by instructors,
provide reinforcement
when students need it most. (Exercise PowerPoints are available
for instructors.)
Concept Overview Videos cover each chapter’s learning
objectives with narrated,
animated presentations that frequently assess comprehension.
Wild has concept
overview presentations covering 228 Learning Objectives
broken down into over
700 videos.
9
Page vi
Need-to-Know Demos
Need-to-Know demonstrations are located at key junctures in
each chapter. These
demonstrations pose questions about the material just
presented—content that students
“need to know” to learn accounting. Accompanying solutions
walk students through key
procedures and analysis necessary to be successful with
homework and test materials.
Need-to-Know demonstrations are supplemented with narrated,
animated, step-by-step
walk-through videos led by an instructor and available via
Connect.
Comprehensive Need-to-Know Comprehensive Need-to-Knows
are problems that draw
on material from the entire chapter. They include a complete
solution, allowing students to review
12. the entire problem-solving process and achieve success.
Driving Decisions
Whether we prepare, analyze, or apply accounting information,
one skill remains
essential: decision making. To help develop good decision-
making habits and to show the
relevance of accounting, we use a learning framework.
10
Decision Insight provides context for business decisions.
Decision Ethics and Decision Maker are role-playing scenarios
that show the
relevance of accounting.
Decision Analysis provides key tools to assess company
performance.
Accounting Analytics
New to this edition, Accounting Analysis assignments have
students evaluate the most
current financial statements from Apple, Google, and Samsung.
Students compute key
metrics and compare performance between companies and
industry.
These assignments are auto-gradable in Connect and are
included after Problem Set B in
the text.
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Page vii
13. Keep It Real
Research shows that students learn best when using current data
from real companies.
Wild uses the most current data from real companies for
assignments, examples, and
analysis in the text. See Chapter 17 for use of real data.
Cheat Sheets
New to this edition, Cheat Sheets are provided at the end of
each chapter. Cheat Sheets
are roughly one page in length and include key procedures,
concepts, journal entries, and
formulas.
12
Doing What’s Right
Companies increasingly issue sustainability reports, and
accountants are being asked to
prepare, analyze, and audit them. Wild includes brief sections in
the managerial chapters.
This material focuses on the importance of sustainability within
the context of accounting,
including standards from the Sustainability Accounting
Standards Board (SASB).
Sustainability assignments cover chapter material with a social
responsibility twist.
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14. 14
Page ix
15
16
Page x
SUPERIOR ASSIGNMENTS
Connect helps students learn more efficiently by providing
feedback and practice material
when they need it, where they need it. Connect grades
homework automatically and gives
immediate feedback.
Wild has auto-gradable and algorithmic assignments; most focus
on one learning
objective and are targeted at introductory students.
90% of Wild’s Quick Study, Exercise, and Problem Set A
assignments are available in
Connect with algorithmic options.
Over 210 assignments new to this edition—all available in
Connect with algorithmic
options. Nearly all are Quick Studies (brief exercises) and
Exercises.
NEW! Concept Overview Videos
15. Concept Overview Videos teach each chapter’s learning
objectives through an engaging
multimedia presentation. These learning tools enhance the text
through video, audio, and
checkpoint questions that can be graded—ensuring students
complete and comprehend the
material. Concept Overview Videos harness the power of
technology to appeal to all learning
styles and are ideal in all class formats. The Concept Overview
Videos replace the previous
edition’s Interactive Presentations.
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Page xi
General Ledger Problems
General Ledger Problems offer students the ability to record
financial transactions and see
how these transactions flow into financial statements. Easy
minimal-scroll navigation, instant
“Check My Work” feedback, and fully integrated hyperlinking
across tabs show how inputted
data affects each stage of the accounting process. General
Ledger Problems expose students
to general ledger software similar to that in practice, without
the expense and hassle of
downloading additional software. Algorithmic versions are
available. All are auto-gradable.
Applying Excel
Applying Excel enables students to work select chapter
problems or examples in Excel.
These problems are assignable in Connect and give students
16. instant feedback as they work
through the problem in Excel. Accompanying Excel videos
teach students how to use Excel
and the primary functions needed to complete the assignment.
Short assessments can be
assigned to test student comprehension of key Excel skills.
18
Excel Simulations
Simulated Excel Questions, assignable within Connect, allow
students to practice their
Excel skills—such as basic formulas and formatting—within the
context of accounting.
These questions feature animated, narrated Help and Show Me
tutorials (when enabled), as
well as automatic feedback and grading for both students and
professors. These questions
differ from Applying Excel in that students work in a simulated
version of Excel.
Downloading the Excel application is not required to complete
Simulated Excel Questions.
Guided Examples
The Guided Examples (Hints) in Connect provide a narrated,
animated, step-by-step walk-
through of most Quick Studies, Exercises, and General Ledger
Problems similar to those
assigned. These short presentations can be turned on or off by
instructors and provide
reinforcement when students need it most.
Exercise Presentations
Animated PowerPoints, created from text assignments, enable
17. instructors to be fully prepared
for in-class demonstrations. Instructors also can use these with
Tegrity (in Connect) to record
online lectures.
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Page xii
Content Revisions Enhance
Learning
Instructors and students guided this edition’s revisions.
Revisions include
New Cheat Sheets at each chapter-end visually reinforce key
chapter concepts.
More concise text covering the same content. New 24th edition
has 115 fewer pages
than 23rd edition.
Over 210 new assignments—all available in Connect with
algorithmic options.
Gross method is used for merchandising transactions, reflecting
practice—adjusting
entries for new revenue recognition rules are set in an appendix.
Many new Need-to-Know (NTK) demos and accompanying
videos to reinforce
learning.
Revised the Investments chapter for the new standard.
New assignments that focus on financial statement preparation.
Many new and revised General Ledger and Excel assignments.
New Accounting Analysis assignments—all available in
Connect—
using real-world data from Apple, Google, and Samsung.
Updated videos for each learning objective in new Concept
18. Overview Video format.
Chapter 1
Updated opener—Apple and entrepreneurial assignment.
Updated salary info for accountants.
Revised business entity section along with adding LLC.
Updated section on FASB objectives and accounting constraints.
New layout for introducing the expanded accounting equation.
New layout for introducing financial statements.
Updated Apple numbers for NTK 1-5.
New Cheat Sheet reinforces chapter content.
Updated return on assets analysis using Nike and Under
Armour.
Added a new Exercise assignment and Quick Study assignment.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 2
NEW opener—Fitbit and entrepreneurial assignment.
New visual for process to get from transactions to financial
statements.
New layout on four types of accounts that determine equity.
Improved presentation of “Double-Entry System” section.
20
Updated Apple data for NTK 2-4.
Updated debt ratio analysis using Costco and Walmart.
New Cheat Sheet reinforces chapter content.
Added four new Quick Studies.
Added three new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
19. Analysis.
Chapter 3
NEW opener—Urban One and entrepreneurial assignment.
Revised learning objectives and chapter preview—each type of
adjusting entry is assigned its
own learning objective.
Updated “Recognizing Revenues and Expenses” section.
New streamlined “Framework for Adjustments” section.
Continued emphasis of 3-step adjusting process.
Enhanced Exhibit 3.12 on summary of adjustments.
Updated profit margin analysis using Visa and Mastercard.
Improved layouts for Exhibits 3A.1 through 3A.5.
New Cheat Sheet reinforces chapter content.
Added three new Quick Studies.
Added two new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 4
NEW opener—Snapchat and entrepreneurial assignment.
New Decision Insight on women in accounting.
Shortened discussion of closing entries.
Exhibit 4.5 color-coded all adjustments.
Enhanced Exhibit 4.7 on steps of accounting cycle with images.
Streamlined section on classified balance sheet.
Updated current ratio analysis using Costco and Walmart.
New Cheat Sheet reinforces chapter content.
Added two new Quick Studies.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 5
NEW opener—Build-A-Bear and entrepreneurial assignment.
20. Updated introduction for servicers vs. merchandisers using
Liberty Tax and Nordstrom.
Revised NTK 5-1 covers basics of merchandising.
Reorganized “Purchases” section to aid learning.
New Decision Insight on growing number of returns for
businesses.
21
Enhanced entries on payment of purchases within discount
period vs. after discount period.
Improved discussion of entries for sales with discounts vs. sales
without discounts.
Color-coded Exhibit 5.12 highlights different merchandising
transactions.
Updated acid-test ratio and gross margin analysis using Nike
and Under Armour.
Appendix 5B explains adjusting entries for future sales
discounts, returns, and allowances.
Appendix 5C covers the net method.
Appendix 5D moved to online only.
New Cheat Sheet reinforces chapter content.
Added three new Quick Studies.
Added four new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 6
NEW opener—Shake Shack and entrepreneurial assignment.
New Ethical Risk on the alleged fraud of Homex.
Simplified introduction to inventory costing.
Shortened explanation for specific identification.
Enhanced layout to explain effects of inventory errors across
21. years.
Updated inventory turnover and days’ sales in inventory
analysis using Costco and Walmart.
Added colored arrow lines to Exhibits 6A.3 and 6A.4 to show
cost flows from purchases to
sales.
New Cheat Sheet reinforces chapter content.
Added one new Quick Study.
Added two new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 7
Updated opener—Box and entrepreneurial assignment.
Revised learning objectives and chapter preview—each type of
journal is assigned its own
learning objective.
New Decision Insight on financial impact of Pokémon Go for
Nintendo.
Streamlined presentation of system principles and system
components.
Enhanced “Basics of Special Journals” and “Subsidiary
Ledgers” sections to improve
learning.
New simplified designs for Exhibits 7.5, 7.7, 7.9, and 7.11 to
improve student
comprehension.
Removed discussion of sales tax and postponed it to the current
liabilities chapter.
New section on Data Analytics and Data Visualization.
New days’ payable outstanding analysis using Costco and
Walmart.
New Cheat Sheet reinforces chapter content.
Added five new Quick Studies.
22. 22
Added three new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 8
NEW opener—Care.com and entrepreneurial assignment.
New COSO framework to guide internal control, including
COSO cube.
New discussion of internal control failure at Amazon that cost
customers $150 million.
Simplified bank statement for learning.
Revised “Bank Reconciliation” section to separate bank balance
adjustments and book
balance adjustments.
New summary image on adjustments for bank balance and for
book balance.
Removed collection expenses and NSF fees—most are
immaterial and covered in advanced
courses.
Updated days’ sales uncollected analysis using Starbucks and
Jack in the Box.
New Cheat Sheet reinforces chapter content.
Added three new Quick Studies.
Added eight new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 9
NEW opener—Facebook and entrepreneurial assignment.
Updated company data in Exhibit 9.1.
23. Streamlined direct write-off method.
Enhanced Exhibit 9.6 showing allowances set aside for future
bad debts along with journal
entries.
New calendar graphic added as learning aid with Exhibit 9.12.
New Excel demo to compute maturity dates.
Updated accounts receivable analysis using Visa and
Mastercard.
New Cheat Sheet reinforces chapter content.
Added five new Quick Studies.
Added one new Exercise.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 10
NEW opener—New Glarus Brewery and entrepreneurial
assignment.
Updated company data in Exhibit 10.1.
Added entry with Exhibit 10.3 and Exhibit 10.4.
Simplified “Partial-Year Depreciation” section.
Added margin table to Exhibit 10.14 as a learning aid.
New Decision Insight box on extraordinary repairs to SpaceX’s
reusable orbital rocket.
New simple introduction to finance leases and operating leases
for the new standard.
23
Page xiii
Updated asset turnover analysis using Starbucks and Jack in the
Box.
Simplified Appendix 10A by postponing exchanges without
24. commercial substance to
advanced courses.
New Cheat Sheet reinforces chapter content.
Added two new Quick Studies.
Added one new Exercise.
Added two new Problems.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 11
NEW opener—Pandora and entrepreneurial assignment.
Updated data in Exhibit 11.2.
Streamlined “Short-Term Notes Payable” section.
Simplified explanation of FICA taxes.
Updated payroll tax rates and explanations.
Revised NTK 11-4.
New W-4 form added to Appendix 11A.
New Cheat Sheet reinforces chapter content.
Added two new Quick Studies.
Added four new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 12
Updated opener—Scholly and entrepreneurial assignment.
Streamlined partnership characteristics and types of
organizations.
Simplified graphic on business entity characteristics.
Enhanced partnership formation example to emphasize partner
investments are recorded at
market value.
Revised NTK 12-1.
Shortened “Partner Withdrawal” section.
New Cheat Sheet reinforces chapter content.
25. Added one new Quick Study.
Added four new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and
Global Analysis.
Chapter 13
NEW opener—Yelp and entrepreneurial assignment.
New Decision Insight on bots investing in stocks based on
erroneous news.
New AT&T stock quote explanation.
New graphic visually depicting cash dividend dates.
24
New table summarizing differences between small stock
dividends, large stock dividends,
and stock splits.
Updated Apple statement of equity in Exhibit 13.10.
Updated PE ratio and dividend yield using Amazon, Altria,
Visa, and Mastercard.
Simplified book value per share explanation and computations.
New Cheat Sheet reinforces chapter content.
Added six new Quick Studies.
Added four new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 14
NEW opener—e.l.f. Cosmetics and entrepreneurial assignment.
Updated IBM bond quote data.
Simplified numbers in Exhibit 14.7.
Simplified Exhibit 14.10 on premium bonds.
26. Simplified numbers in Exhibit 14.11.
Bond pricing moved to Appendix 14A.
Simplified Exhibit 14.12 for teaching the note amortization
schedule.
Updated debt-to-equity analysis using Nike and Under Armour.
New Excel computations for bond pricing in Appendix 14A.
Simplified numbers in Exhibits 14B.1 and 14B.2.
Revised Appendix 14C for new standard on finance leases and
operating leases.
New Cheat Sheet reinforces chapter content.
Added five new Quick Studies.
Added four new Exercises.
Added four new Problems.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 15
Updated opener—Echoing Green and entrepreneurial
assignment.
New learning objective P4 for new category of stock
investments.
Revised and simplified Exhibit 15.2 for new standard on
investments.
Reorganized text to first explain debt securities and then stock
securities.
Revised trading and available-for-sale securities to cover only
debt securities given the new
standard.
New section on stock investments with insignificant influence.
New Exhibit 15.6 to describe accounting for equity securities by
ownership level.
Updated component-returns analysis using Costco and Walmart.
Investments in international operations set online as Appendix
15A.
New Cheat Sheet reinforces chapter content.
27. Added three new Quick Studies.
25
Added four new Exercises.
Added two new Problems.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 16
NEW opener—Vera Bradley and entrepreneurial assignment.
New box on Tesla’s cash outflows and growing market value.
Slightly revised infographics on cash flows from operating,
investing, and financing.
Streamlined sections on analyzing the cash account and noncash
accounts.
New presentation to aid learning of indirect adjustments to
income.
Simplified T-accounts to reconstruct cash flows.
Simplified reconstruction entries to help compute cash flows.
Updated cash flow on total assets analysis using Nike and Under
Armour.
New Cheat Sheet reinforces chapter content.
Added ten new Quick Studies.
Added four new Exercises.
Added new analysis assignments: Company Analysis,
Comparative Analysis, and Global
Analysis.
Chapter 17
Updated opener—Morgan Stanley and entrepreneurial
assignment.
Updated data for all analyses of Apple using horizontal,
28. vertical, and ratio analysis.
Updated comparative analysis using Google and Samsung.
Streamlined section on ratio analysis.
Streamlined the “Analysis Reporting” section.
Shortened Appendix 17A.
New Cheat Sheet reinforces chapter content.
Added eight new Quick Studies.
Added two new Exercises.
Added new analysis assignments: Company Analysis, …