ACG 2071 Chapter 13 Analysis of Financial Statements .docx
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ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 1 Financial Statement Analysis • Applies analytical tools to general purpose financial statements and related data for making business decisions. • Purpose: • Internal users: it provides strategic information to improve company efficiency and effectiveness in proving products and services • External users: rely on financial statement analysis to make better and more informed decisions in pursuing their own goals • Common Goals: • Evaluate company performance and financial conditions • Evaluating past and current performance • Evaluating current financial position • Evaluating future performance and risk Building Blocks of Analysis Horizontal Analysis • Refers to the examination of financial statements across time • Comparative statements facilitates this. • Its shows financial amounts in side-by-side columns on a single statement • Includes: • Dollar change = Current period amount – base period amount • Percent Change = Current period amount – base period amount • Base period amount Liquidity and efficiency Solvency Profitability Market prospects ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 2 Comparison of two years of operations by computing the dollar change and percentage change in the line items. ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 3 Trend Analysis: • Form of horizontal analysis that can reveal patterns in data across successive periods. • It involves computing trend percents for a series of financial numbers and is a variation on the use of percent changes • Trend Percent = Current period amount X 100 • Base period amount ACG 2071 Managerial Accounting Process Costing Systems Minicase Jeffersonian Corporation has been in business for over 50 years. The company is looking to expand operations into the Pacific Rim and would like an analysis of its financial statements to be prepared. Review the financial statements below: Jeffersonian Corporation Comparative Income Statement For years ended December 31, 2011 and 2010 2011 2010 Sales $ 2,486,000.00 $ 2,075,000.00 Cost of goods sold $ 1,523,000.00 $ 1,222,000.00 Gross Profit $ 963,000.00 $ 853,000.00 Operating Expenses Salaries Expense $ 145,000.00 $ 100,000.00 Contract Labor Expense $ 240,000.00 $ 280,000.00 Insurance Expense $ 165,000.00 $ 200,000.00 Supplies expense $ 100,000.00 $ 45,000.00 .
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PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
ScenarioYour business has been open for a month, and you have pr.docx
Scenario
Your business has been open for a month, and you have prepared an income statement and completed a variance analysis on the data. Now you will meet with investors and a few other internal stakeholders to share your company’s progress over the past month and how it has performed with respect to your cost and budget projections. The investors would like to see the thought process behind your financial strategy and how your company has performed in its first month. They have therefore asked you to present a report that includes the costing and income data from your Project Workbook.
Directions
Submit a detailed report to your potential investors and other stakeholders to explain and defend your costing strategies and to share your business’s performance to date. Your report can be in the form of a PowerPoint presentation or a Word document (based on the templates provided in the What to Submit section). In either format, be sure to effectively communicate with your stakeholders by breaking down concepts and using investor-friendly language to build their trust and confidence. If you choose to do a PowerPoint presentation, you’ll need to include speaker notes for each slide.
Introduction
: Provide a short overview of your company and the purpose of this report.
Business Overview
: Name your company and describe its business and your vision for its future.
Purpose of the Report
: Explain the purpose of the report and describe why the information is important.
Methods and Approach
: Explain the management accounting methods you used for generating the information that you are about to share in terms of your adherence to industry standards and the American Institute of Certified Public Accountants (AICPA) code of ethics.
Financial Strategy
: Review your original business plan and costing strategies.
Costing System
: Justify the use of job order costing for this business. Be sure to compare and contrast the various costing systems you learned about in this course as part of your defense.
Selling Prices
: Share and explain the selling prices you established for each of your products. Be sure to reference your cost-volume-profit analysis in your defense.
Contribution Margin
: Share and explain your contribution margin per unit. Be sure to reference your cost-volume-profit analysis in your defense.
Target Profits
: Identify your break-even points for achieving different target profits. Then explain the target profits you selected for each area of your business. Be sure to reference your cost-volume-profit analysis in your defense.
Financial Statements
: Using the information in the Milestone Two Market Research Data Appendix, assess your financial performance to date.
Statement of Cost of Goods Sold
: Share the statement of cost of goods sold and logically interpret the business’s performance against the provided benchmarks.
Income Statement
: Share the income statement and logically interpret the business’s perfo.
PAPA GEO’S RESTAURANT13Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT13
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
15.Ratio Analysis Decision FocusLO1, 2, 4, 5, 6Avantron.docx
15.
Ratio Analysis: Decision Focus
LO1, 2, 4, 5, 6
Avantronics is a manufacturer of electronic components and accessories that has total assets of $20,000,000. Selected financial ratios for Avantronics and the industry averages for firms of similar size are as follows:
Avantronics
Industry Average
Year 1
Year 2
Year 3
Current ratio
2.09
2.27
2.51
2.24
Quick ratio
1.15
1.12
1.19
1.22
Inventory turnover
2.40
2.18
2.02
3.50
Profit margin
0.14
0.15
0.17
0.11
Debt-to-equity ratio
0.24
0.37
0.44
0.35
Avantronics is being reviewed by several entities whose interests vary, and the company’s financial ratios are a part of the data being considered. Each of the following parties must recommend an action based on its evaluation of Avantronics’s financial position:
MidCoastal Bank.
The bank is processing Avantronics’s application for a new five-year term note. MidCoastal has been the banker for Avantronics for several years but must reevaluate the company’s financial position for each major transaction.
Ozawa Company.
Ozawa is a new supplier to Avantronics and must decide on the appropriate credit terms to extend to the company.
Drucker & Denon.
A brokerage firm specializing in the stock of electronics firms that are sold over the counter, Drucker & Denon must decide whether it will include Avantronics in a new fund being established for sale to Drucker & Denon’s clients.
Working Capital Management Committee.
This is a committee of Avantronics’s management personnel chaired by the chief operating officer. The committee is responsible for periodically reviewing the company’s working-capital position, comparing actual data against budgets, and recommending changes in strategy as needed.
Required
·
A. Describe the analytical use of each of the five ratios presented in the chart.
·
B. For each of the four entities described, identify the financial ratios, from those ratios presented, that would be most valuable as a basis for its decision regarding Avantronics.
·
C. Discuss what the financial ratios presented in the question reveal about Avantronics. Support your answer by citing specific ratio levels and trends, as well as the interrelationships among these ratios.
·
16.
·
Horizontal Analysis
LO2
·
Following are the income statements for Martha’s Miscellaneous for Year 1 and Year 2:
Martha’s Miscellaneous Comparative Statements of Income and Retained Earnings
$
%
Year 2
Year 1
Change
Change
Sales revenue
$700,000
$650,000
Cost of goods sold
500,000
455,000
Gross profit
$200,000
$195,000
Payroll expense
$ 50,000
$ 42,250
Insurance expense
30,000
29,000
Rent expense
18,000
18,000
Depreciation
35,000
15,000
Total expenses
$133,000
$104,250
Operating income
$ 67,000
$ 90,750
Interest expense
(7,000)
(5,000)
Gain on vehicle sale
25,000
—
Loss on sale of securities
(25,000)
—
Interest revenue
75,000
50,000
Net income before interest and taxes
$135,000
$13.
Module 5.2 - Financial sustainability
Module 5.2 - Financial sustainability
The SENSES project co-funded by the European Union funds (ERDF and IPA)
For more information check the official website: http://www.interreg-danube.eu/senses
Chapter 2Problems Set BP2-1B Suppose the following items are .docx
Chapter 2
Problems: Set B
P2-1B Suppose the following items are taken from the 2014 balance sheet of Starbucks Corporation. (All dollars are in millions.)
Goodwill
$ 477
Common stock
40
Equipment
3,036
Accounts payable
391
Stock investments (long-term)
280
Accounts receivable
288
Prepaid rent
278
Debt investments (current)
157
Retained earnings
2,244
Cash
281
Notes payable (noncurrent)
550
Notes payable (current)
1,468
Unearned sales revenue (current)
297
Bonds payable
354
Inventory
692
Accumulated depreciation—equipment
145
Instructions
Prepare a classified balance sheet for Starbucks Corporation as of September 30, 2014.
P2-2B These items are taken from the financial statements of Mueller, Inc.
Prepaid insurance
$ 2,400
Equipment
30,000
Salaries and wages expense
34,000
Utilities expense
2,100
Accumulated depreciation—equipment
7,600
Accounts payable
7,200
Cash
6,100
Accounts receivable
2,900
Salaries and wages payable
3,000
Common stock
6,000
Depreciation expense
4,300
Retained earnings (beginning)
14,000
Dividends
2,600
Service revenue
51,000
Maintenance and repairs expense
2,600
Insurance expense
1,800
Instructions
Prepare an income statement, a retained earnings statement, and a classified balance sheet as of December 31, 2014.
P2-3B You are provided with the following information for Vern Corporation, effective as of its April 30, 2014, year-end.
Accounts payable
$ 3,100
Accounts receivable
10,150
Accumulated depreciation—equipment
6,600
Depreciation expense
3,200
Cash
20,955
Common stock
20,000
Dividends
2,800
Equipment
24,250
Sales revenue
20,450
Income tax expense
700
Income taxes payable
300
Interest expense
350
Interest payable
175
Notes payable (due in 2018)
4,700
Prepaid rent
380
Rent expense
660
Retained earnings, beginning
13,960
Salaries and wages expense
5,840
Instructions
(a)
Prepare an income statement and a retained earnings statement for Vern Corporation for the year ended April 30, 2014.
(b)
Prepare a classified balance sheet for Vern as of April 30, 2014.
P2-4B Comparative statement data for Omaz Company and Wise Company, two competitors, are presented below. All balance sheet data are as of December 31, 2014.
Omaz Company
Wise Company
2014
2014
Net sales
$450,000
$900,000
Cost of goods sold
225,000
450,000
Operating expenses
130,000
150,000
Interest expense
6,000
10,000
Income tax expense
15,000
75,000
Current assets
180,000
700,000
Plant assets (net)
600,000
800,000
Current liabilities
75,000
230,000
Long-term liabilities
190,000
200,000
Net cash provided by operating activities
46,000
180,000
Capital expenditures
20,000
50,000
Dividends paid
-0-
5,000
Average number of shares outstanding
200,000
500,000
Instructions
(a)
Compute the net income and earnings per share for each company for 2014.
(b)
Comment on the relative liquidity of the companies by computing working capital and the current ratio for each company for 2014.
(c)
Comment on the relative solvency of the.
Assignment 2 FederalismThe system of federalism was instituted wi.docx
Assignment 2: Federalism
The system of federalism was instituted with the writing and authorization of the Constitution in 1787. In dividing power between states and the national government, federalism has undergone challenges to the placement of power. Should power reside primarily in national or in state government? The Civil War was the most dramatic challenge to the placement of power. Southern states argued, under the leadership of John C. Calhoun, that states’ power superseded national power, while northern states, under the leadership of President Abraham Lincoln, stressed the need for union under the leadership and direction of the national government.
In the more than two hundred years since the Constitution’s adoption, there have been many changes to the meaning of federalism, with power shifting between state and national governments. In the twentieth century, the shifts of power became largely associated with the national government’s ability to provide increased funding sources. With more funding available, the national government has expanded its impact on all areas of state governments. This increased power has had many advocates and many detractors, each with strong justifications.
Research federalism using your textbook, the online library resources, and the Internet. Write a paper on federalism. Structure your paper as follows:
Define federalism.
Explain three advantages of federalism.
Explain three disadvantages of federalism.
Identify and describe at least two ways in which American federalism has changed since the ratification of the Constitution.
Discuss one advantage or disadvantage of federalism most relevant to you.
Describe the relationship between contemporary politics and trends in the size and power of the federal government.
Write a 2–3-page paper in Word format. Apply APA standards for writing style to your work.
.
Assignment 2 FederalismThe system of federalism was instituted .docx
Assignment 2: Federalism
The system of federalism was instituted with the writing and authorization of the Constitution in 1787. In dividing power between states and the national government, federalism has undergone challenges to the placement of power. Should power reside primarily in national or in state government? The Civil War was the most dramatic challenge to the placement of power. Southern states argued, under the leadership of John C. Calhoun, that states’ power superseded national power, while northern states, under the leadership of President Abraham Lincoln, stressed the need for union under the leadership and direction of the national government.
In the more than two hundred years since the Constitution’s adoption, there have been many changes to the meaning of federalism, with power shifting between state and national governments. In the twentieth century, the shifts of power became largely associated with the national government’s ability to provide increased funding sources. With more funding available, the national government has expanded its impact on all areas of state governments. This increased power has had many advocates and many detractors, each with strong justifications.
Research federalism using your textbook, the Argosy University online library resources, and the Internet. Write a paper on federalism. Structure your paper as follows:
Define federalism.
Explain three advantages of federalism.
Explain three disadvantages of federalism.
Identify and describe at least two ways in which American federalism has changed since the ratification of the Constitution.
Discuss one advantage or disadvantage of federalism most relevant to you.
Describe the relationship between contemporary politics and trends in the size and power of the federal government.
Write a 2–3-page paper in Word format. Apply APA standards for writing style to your work. Use the following file naming convention: LastnameFirstInitial_M2_A2.doc.
By
Wednesday, July 30, 2014
, deliver your assignment to the
M2: Assignment 2 Dropbox
.
Assignment 2 Grading Criteria
Maximum Points
Significant advantages and disadvantages of federalism are identified and explained.
20
Significant changes in American federalism are identified and explained.
16
Impact of federalism to your life is identified and discussed objectively.
12
Impact of size and power of the federal government of contemporary politics is accurately identified and explained.
20
Statements are supported by reasons and research information.
12
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
20
Total:
100
.
More Related Content
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PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
ScenarioYour business has been open for a month, and you have pr.docx
Scenario
Your business has been open for a month, and you have prepared an income statement and completed a variance analysis on the data. Now you will meet with investors and a few other internal stakeholders to share your company’s progress over the past month and how it has performed with respect to your cost and budget projections. The investors would like to see the thought process behind your financial strategy and how your company has performed in its first month. They have therefore asked you to present a report that includes the costing and income data from your Project Workbook.
Directions
Submit a detailed report to your potential investors and other stakeholders to explain and defend your costing strategies and to share your business’s performance to date. Your report can be in the form of a PowerPoint presentation or a Word document (based on the templates provided in the What to Submit section). In either format, be sure to effectively communicate with your stakeholders by breaking down concepts and using investor-friendly language to build their trust and confidence. If you choose to do a PowerPoint presentation, you’ll need to include speaker notes for each slide.
Introduction
: Provide a short overview of your company and the purpose of this report.
Business Overview
: Name your company and describe its business and your vision for its future.
Purpose of the Report
: Explain the purpose of the report and describe why the information is important.
Methods and Approach
: Explain the management accounting methods you used for generating the information that you are about to share in terms of your adherence to industry standards and the American Institute of Certified Public Accountants (AICPA) code of ethics.
Financial Strategy
: Review your original business plan and costing strategies.
Costing System
: Justify the use of job order costing for this business. Be sure to compare and contrast the various costing systems you learned about in this course as part of your defense.
Selling Prices
: Share and explain the selling prices you established for each of your products. Be sure to reference your cost-volume-profit analysis in your defense.
Contribution Margin
: Share and explain your contribution margin per unit. Be sure to reference your cost-volume-profit analysis in your defense.
Target Profits
: Identify your break-even points for achieving different target profits. Then explain the target profits you selected for each area of your business. Be sure to reference your cost-volume-profit analysis in your defense.
Financial Statements
: Using the information in the Milestone Two Market Research Data Appendix, assess your financial performance to date.
Statement of Cost of Goods Sold
: Share the statement of cost of goods sold and logically interpret the business’s performance against the provided benchmarks.
Income Statement
: Share the income statement and logically interpret the business’s perfo.
PAPA GEO’S RESTAURANT13Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT13
Papa Geo’s Restaurant
Budget Proposal
for
[2020-2024]
Table of Contents
Section
Title
Subsection
Title
Page Number1.0Executive Summary
42.0Sales Forecast
4
2.1Sales Forecast
2.2Methods and Assumptions
3.0Capital Expenditure Budget
44.0Investment Analysis
5
4.1Cash Flows
5
4.2NPV Analysis
5
4.3Rate of Return Calculations
6
4.4Payback Period Calculations
65.0Pro Forma Financial Statements
7
5.1Pro Forma Income Statement
7
5.2Pro Forma Balance Sheet
7
5.3Pro Forma Cash Budget
86.0Works Cited
87.0Appendices
8
7.1Appendix 1: [description]
7.2Appendix 2:
[description]
1.0 Executive Summary
Papa Geo’s Restaurant needs to be competitive and unveil marketing crusades to protect their returns in the business. However, it is guided by typical objectives in the marketing plan. The first objective of the restaurant is ensuring customer satisfaction and loyalty. The target market entails about 10,000 families which is a totality of lower to middle class clients with zero direct competition. However, the customers’ satisfaction is determined the customer’s loyalty to the restaurant especially due to the services that they receive. The restaurant wins the customers through the good Italian food of low price. Stunning cleanliness of the restaurant is welcoming and eye catching which applies to both the foods served and the environment. Generation of the restraint traffic will impact the Restaurant towards success. The restaurant will cultivate a customer base such as having demanding lunchtimes and dinner services through intensive marketing. It will achieve this through weekly and monthly promotions as the marketing strategies.
The restaurant needs to attain their financial goals. The objective is to meet the financial income goal of $40000 annually. At the starting of the second year the company expects to attain a minimum of 2% profits of the sales. The main objective of the restaurant is profitability. It is attainable with the managerial ability to achieve the weekly goals especially through cost reduction with profitability growth concurrently.The restaurant needs to develop a restaurant brand. As the restaurant grows successfully, it will improve it’s place in the local market and toughen the brand. The quality of the food served has a great influence on the restaurant branding. The company purposes to cook using healthy products and use the brand to win new customers (Myers, 2019).
2.0 Sales Forecast
The sales forecast table illustrates the restaurants ability to offer services to the clients through listing the total services sold and the net sales in every year.2.1 Sales Forecast
Year 1
Year 2
Year 3
Year 4
Year 5
Sales
$1,074,150
$2,157,700
$2,390,100
$2,625,920
$2,880,040
The sales are expected to rise each year as the restaurant continues to gain a higher customer base each year through marketing.2.2 Methods and Assumptions
The sales forecast figures were .
15.Ratio Analysis Decision FocusLO1, 2, 4, 5, 6Avantron.docx
15.
Ratio Analysis: Decision Focus
LO1, 2, 4, 5, 6
Avantronics is a manufacturer of electronic components and accessories that has total assets of $20,000,000. Selected financial ratios for Avantronics and the industry averages for firms of similar size are as follows:
Avantronics
Industry Average
Year 1
Year 2
Year 3
Current ratio
2.09
2.27
2.51
2.24
Quick ratio
1.15
1.12
1.19
1.22
Inventory turnover
2.40
2.18
2.02
3.50
Profit margin
0.14
0.15
0.17
0.11
Debt-to-equity ratio
0.24
0.37
0.44
0.35
Avantronics is being reviewed by several entities whose interests vary, and the company’s financial ratios are a part of the data being considered. Each of the following parties must recommend an action based on its evaluation of Avantronics’s financial position:
MidCoastal Bank.
The bank is processing Avantronics’s application for a new five-year term note. MidCoastal has been the banker for Avantronics for several years but must reevaluate the company’s financial position for each major transaction.
Ozawa Company.
Ozawa is a new supplier to Avantronics and must decide on the appropriate credit terms to extend to the company.
Drucker & Denon.
A brokerage firm specializing in the stock of electronics firms that are sold over the counter, Drucker & Denon must decide whether it will include Avantronics in a new fund being established for sale to Drucker & Denon’s clients.
Working Capital Management Committee.
This is a committee of Avantronics’s management personnel chaired by the chief operating officer. The committee is responsible for periodically reviewing the company’s working-capital position, comparing actual data against budgets, and recommending changes in strategy as needed.
Required
·
A. Describe the analytical use of each of the five ratios presented in the chart.
·
B. For each of the four entities described, identify the financial ratios, from those ratios presented, that would be most valuable as a basis for its decision regarding Avantronics.
·
C. Discuss what the financial ratios presented in the question reveal about Avantronics. Support your answer by citing specific ratio levels and trends, as well as the interrelationships among these ratios.
·
16.
·
Horizontal Analysis
LO2
·
Following are the income statements for Martha’s Miscellaneous for Year 1 and Year 2:
Martha’s Miscellaneous Comparative Statements of Income and Retained Earnings
$
%
Year 2
Year 1
Change
Change
Sales revenue
$700,000
$650,000
Cost of goods sold
500,000
455,000
Gross profit
$200,000
$195,000
Payroll expense
$ 50,000
$ 42,250
Insurance expense
30,000
29,000
Rent expense
18,000
18,000
Depreciation
35,000
15,000
Total expenses
$133,000
$104,250
Operating income
$ 67,000
$ 90,750
Interest expense
(7,000)
(5,000)
Gain on vehicle sale
25,000
—
Loss on sale of securities
(25,000)
—
Interest revenue
75,000
50,000
Net income before interest and taxes
$135,000
$13.
Module 5.2 - Financial sustainability
Module 5.2 - Financial sustainability
The SENSES project co-funded by the European Union funds (ERDF and IPA)
For more information check the official website: http://www.interreg-danube.eu/senses
Chapter 2Problems Set BP2-1B Suppose the following items are .docx
Chapter 2
Problems: Set B
P2-1B Suppose the following items are taken from the 2014 balance sheet of Starbucks Corporation. (All dollars are in millions.)
Goodwill
$ 477
Common stock
40
Equipment
3,036
Accounts payable
391
Stock investments (long-term)
280
Accounts receivable
288
Prepaid rent
278
Debt investments (current)
157
Retained earnings
2,244
Cash
281
Notes payable (noncurrent)
550
Notes payable (current)
1,468
Unearned sales revenue (current)
297
Bonds payable
354
Inventory
692
Accumulated depreciation—equipment
145
Instructions
Prepare a classified balance sheet for Starbucks Corporation as of September 30, 2014.
P2-2B These items are taken from the financial statements of Mueller, Inc.
Prepaid insurance
$ 2,400
Equipment
30,000
Salaries and wages expense
34,000
Utilities expense
2,100
Accumulated depreciation—equipment
7,600
Accounts payable
7,200
Cash
6,100
Accounts receivable
2,900
Salaries and wages payable
3,000
Common stock
6,000
Depreciation expense
4,300
Retained earnings (beginning)
14,000
Dividends
2,600
Service revenue
51,000
Maintenance and repairs expense
2,600
Insurance expense
1,800
Instructions
Prepare an income statement, a retained earnings statement, and a classified balance sheet as of December 31, 2014.
P2-3B You are provided with the following information for Vern Corporation, effective as of its April 30, 2014, year-end.
Accounts payable
$ 3,100
Accounts receivable
10,150
Accumulated depreciation—equipment
6,600
Depreciation expense
3,200
Cash
20,955
Common stock
20,000
Dividends
2,800
Equipment
24,250
Sales revenue
20,450
Income tax expense
700
Income taxes payable
300
Interest expense
350
Interest payable
175
Notes payable (due in 2018)
4,700
Prepaid rent
380
Rent expense
660
Retained earnings, beginning
13,960
Salaries and wages expense
5,840
Instructions
(a)
Prepare an income statement and a retained earnings statement for Vern Corporation for the year ended April 30, 2014.
(b)
Prepare a classified balance sheet for Vern as of April 30, 2014.
P2-4B Comparative statement data for Omaz Company and Wise Company, two competitors, are presented below. All balance sheet data are as of December 31, 2014.
Omaz Company
Wise Company
2014
2014
Net sales
$450,000
$900,000
Cost of goods sold
225,000
450,000
Operating expenses
130,000
150,000
Interest expense
6,000
10,000
Income tax expense
15,000
75,000
Current assets
180,000
700,000
Plant assets (net)
600,000
800,000
Current liabilities
75,000
230,000
Long-term liabilities
190,000
200,000
Net cash provided by operating activities
46,000
180,000
Capital expenditures
20,000
50,000
Dividends paid
-0-
5,000
Average number of shares outstanding
200,000
500,000
Instructions
(a)
Compute the net income and earnings per share for each company for 2014.
(b)
Comment on the relative liquidity of the companies by computing working capital and the current ratio for each company for 2014.
(c)
Comment on the relative solvency of the.
Similar to ACG 2071 Chapter 13 Analysis of Financial Statements .docx (20)
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PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT14Papa Geo’s RestaurantBudget Proposal.docx
ScenarioYour business has been open for a month, and you have pr.docx
ScenarioYour business has been open for a month, and you have pr.docx
PAPA GEO’S RESTAURANT13Papa Geo’s RestaurantBudget Proposal.docx
PAPA GEO’S RESTAURANT13Papa Geo’s RestaurantBudget Proposal.docx
15.Ratio Analysis Decision FocusLO1, 2, 4, 5, 6Avantron.docx
15.Ratio Analysis Decision FocusLO1, 2, 4, 5, 6Avantron.docx
Chapter 2Problems Set BP2-1B Suppose the following items are .docx
Chapter 2Problems Set BP2-1B Suppose the following items are .docx
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Assignment 2 FederalismThe system of federalism was instituted wi.docx
Assignment 2: Federalism
The system of federalism was instituted with the writing and authorization of the Constitution in 1787. In dividing power between states and the national government, federalism has undergone challenges to the placement of power. Should power reside primarily in national or in state government? The Civil War was the most dramatic challenge to the placement of power. Southern states argued, under the leadership of John C. Calhoun, that states’ power superseded national power, while northern states, under the leadership of President Abraham Lincoln, stressed the need for union under the leadership and direction of the national government.
In the more than two hundred years since the Constitution’s adoption, there have been many changes to the meaning of federalism, with power shifting between state and national governments. In the twentieth century, the shifts of power became largely associated with the national government’s ability to provide increased funding sources. With more funding available, the national government has expanded its impact on all areas of state governments. This increased power has had many advocates and many detractors, each with strong justifications.
Research federalism using your textbook, the online library resources, and the Internet. Write a paper on federalism. Structure your paper as follows:
Define federalism.
Explain three advantages of federalism.
Explain three disadvantages of federalism.
Identify and describe at least two ways in which American federalism has changed since the ratification of the Constitution.
Discuss one advantage or disadvantage of federalism most relevant to you.
Describe the relationship between contemporary politics and trends in the size and power of the federal government.
Write a 2–3-page paper in Word format. Apply APA standards for writing style to your work.
.
Assignment 2 FederalismThe system of federalism was instituted .docx
Assignment 2: Federalism
The system of federalism was instituted with the writing and authorization of the Constitution in 1787. In dividing power between states and the national government, federalism has undergone challenges to the placement of power. Should power reside primarily in national or in state government? The Civil War was the most dramatic challenge to the placement of power. Southern states argued, under the leadership of John C. Calhoun, that states’ power superseded national power, while northern states, under the leadership of President Abraham Lincoln, stressed the need for union under the leadership and direction of the national government.
In the more than two hundred years since the Constitution’s adoption, there have been many changes to the meaning of federalism, with power shifting between state and national governments. In the twentieth century, the shifts of power became largely associated with the national government’s ability to provide increased funding sources. With more funding available, the national government has expanded its impact on all areas of state governments. This increased power has had many advocates and many detractors, each with strong justifications.
Research federalism using your textbook, the Argosy University online library resources, and the Internet. Write a paper on federalism. Structure your paper as follows:
Define federalism.
Explain three advantages of federalism.
Explain three disadvantages of federalism.
Identify and describe at least two ways in which American federalism has changed since the ratification of the Constitution.
Discuss one advantage or disadvantage of federalism most relevant to you.
Describe the relationship between contemporary politics and trends in the size and power of the federal government.
Write a 2–3-page paper in Word format. Apply APA standards for writing style to your work. Use the following file naming convention: LastnameFirstInitial_M2_A2.doc.
By
Wednesday, July 30, 2014
, deliver your assignment to the
M2: Assignment 2 Dropbox
.
Assignment 2 Grading Criteria
Maximum Points
Significant advantages and disadvantages of federalism are identified and explained.
20
Significant changes in American federalism are identified and explained.
16
Impact of federalism to your life is identified and discussed objectively.
12
Impact of size and power of the federal government of contemporary politics is accurately identified and explained.
20
Statements are supported by reasons and research information.
12
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
20
Total:
100
.
Assignment 2 Evidence Based Practice at Good Seed Drop-InAcco.docx
Assignment 2: Evidence Based Practice at Good Seed Drop-In
According to the Council on Social Work Education, Competency 4: Engage In Practice-informed Research and Research-informed Practice:
Social workers understand quantitative and qualitative research methods and their respective roles in advancing a science of social work and in evaluating their practice. Social workers know the principles of logic, scientific inquiry, and culturally informed and ethical approaches to building knowledge. Social workers understand that evidence that informs practice derives from multi-disciplinary sources and multiple ways of knowing.
They also understand the processes for translating research findings into effective practice. Social workers:
Use practice experience and theory to inform scientific inquiry and research;
Apply critical thinking to engage in analysis of quantitative and qualitative research methods and research findings; and
Use and translate research evidence to inform and improve practice, policy, and service delivery.
This assignment is intended to help students demonstrate the behavioral components of this competency in their field education.
To Prepare: Meet with your Field Instructor. During the meeting, you are expected to assess the population(s) served by the agency. After meeting with the Field Instructor, conduct extensive research regarding the agency’s client population. You will be expected to use at least 5 peer-reviewed resources. The purpose of the research is to discover “evidenced based practices” that are most effective while working with clients served within the population. If the agency serves more than one population, select one sub-population within the agency to conduct the review.
(Homeless youth from 18-25 years-old, Population Served Transition Aged Youth or "TAY")
The Assignment: Create a 10-12 slide PowerPoint Presentation, where you will explain the following:
1. Population researched
2. Best evidenced based practices modalities used to engage the population
3. Current modalities used in the agency
4. Briefly discuss and suggest to methods of implementing evidence-based practices in the agency
5. Analyze the findings from the articles you researched
Note: You are expected to use a minimum of five references.
Assignment 2: Evidence Based
.
Assignment 2 Evidence Based PracticeAccording to the Council .docx
Assignment 2: Evidence Based Practice
According to the Council on Social Work Education, Competency 4: Engage In Practice-informed Research and Research-informed Practice:
Social workers understand quantitative and qualitative research methods and their respective roles in advancing a science of social work and in evaluating their practice. Social workers know the principles of logic, scientific inquiry, and culturally informed and ethical approaches to building knowledge. Social workers understand that evidence that informs practice derives from multi-disciplinary sources and multiple ways of knowing. They also understand the processes for translating research findings into effective practice. Social workers:
· Use practice experience and theory to inform scientific inquiry and research;
· Apply critical thinking to engage in analysis of quantitative and qualitative research methods and research findings; and
· Use and translate research evidence to inform and improve practice, policy, and service delivery.
This assignment is intended to help students demonstrate the behavioral components of this competency in their field education.
To Prepare:
· Assess the population(s) served by the agency. My agency works with at risk youth and their families in Indiana. The at risk youth and/or their families are referred to my agency by the Indiana Department of Child Services due to reports of child abuse and/or neglect. My agency provides Parenting classes, Father Engagement classes, mental health therapy, supervised visitation, and home-based case management services to our clients.
· Conduct extensive research regarding the agency’s client population.
· Use at least 5 peer-reviewed resources.
· Discover “evidenced based practices” that are most effective while working with clients served within the population.
The Assignment: Create a 10-12 slide PowerPoint Presentation, where you will explain the following:
1. Population researched
2. Best evidenced based practices modalities used to engage the population
3. Current modalities used in the agency
4. Briefly discuss and suggest to methods of implementing evidence-based practices in the agency
5. Analyze the findings from the articles you researched
Note: You are expected to use a minimum of five references. References should be from 2013-2019.
Research class Discussion Board due date January 11
The Essentials of Master's Education in Nursing reelects the profession's continuing call for imagination, transformative thinking, and evolutionary change. Explain the importance of following the essentials of Master's Education in Nursing in a clinical nurse practitioner program such as the “Florida National University “? Please select one of the essentials and expand as to why the selected essential is crucial in succeeding in this program. (Essentials I-IX)
Discussion Rubric
The initial post will be regarding the topic of the week and will be a minimum of 250 words. Make sure you pr.
Assignment 2 Evidence Based PracticeAccording to the Council on.docx
Assignment 2: Evidence Based Practice
According to the Council on Social Work Education, Competency 4: Engage In Practice-informed Research and Research-informed Practice:
Social workers understand quantitative and qualitative research methods and their respective roles in advancing a science of social work and in evaluating their practice. Social workers know the principles of logic, scientific inquiry, and culturally informed and ethical approaches to building knowledge. Social workers understand that evidence that informs practice derives from multi-disciplinary sources and multiple ways of knowing. They also understand the processes for translating research findings into effective practice. Social workers:
Use practice experience and theory to inform scientific inquiry and research;
Apply critical thinking to engage in analysis of quantitative and qualitative research methods and research findings; and
Use and translate research evidence to inform and improve practice, policy, and service delivery.
This assignment is intended to help students demonstrate the behavioral components of this competency in their field education.
To Prepare
: Meet with your Field Instructor. During the meeting, you are expected to assess the population(s) served by the agency. After meeting with the Field Instructor, conduct extensive research regarding the agency’s client population. You will be expected to use
at least
5 peer-reviewed resources. The purpose of the research is to discover “evidenced based practices” that are most effective while working with clients served within the population. If the agency serves more than one population, select one sub-population within the agency to conduct the review.
The Assignment: Create a 10-12 slide PowerPoint Presentation, where you will explain the following:
Population researched
Best evidenced based practices modalities used to engage the population
Current modalities used in the agency
Briefly discuss and suggest to methods of implementing evidence-based practices in the agency
Analyze the findings from the articles you researched
.
Assignment 2 Examining DifferencesIn this module, we examined cri.docx
Assignment 2: Examining Differences
In this module, we examined crimes against persons, crimes against property, and white-collar crimes. These crimes are all treated differently by the legislature as well as the media. These differences are a reflection of how society views them. As you consider these differences, you should also consider how these differences have evolved over time.
Tasks:
Prepare a 3- to 5-page report that describes all of the following points:
The differences in the treatment of each type of crime by the legislature. Explore the different crime levels (misdemeanor
vs.
felony) and different punishments.
The differences in the descriptions utilized by the media. How does the media depict the different types of criminals? Have there been any changes?
The differences in the theoretical applications for these types of crimes. How do the theories differentiate between these types of criminal behavior?
Submission Details:
Save your report as M4_A2_Lastname_Firstname.doc.
By
Wednesday, July 9, 2014
, submit your document to the
M4: Assignment 2 Dropbox
.
Assignment 2 Grading Criteria
Maximum Points
Identified differences between crime levels in terms of classification and punishment.
20
Analyzed the role of the media in crime depiction and descriptions.
28
Explained differences among theoretical applications.
32
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in the accurate representation and attribution of sources; and used accurate spelling, grammar, and punctuation.
.
Assignment 2 Ethics and Emerging TechnologiesRead the following.docx
Assignment 2: Ethics and Emerging Technologies
Read the following paper from the online library:
Neelakantan, M., & Armstrong, A. (2006). Source code, object code, and The Da Vinci code: The debate on intellectual property protection for software programs.
Computer & Internet Lawyer, 23
(10), 1 – 5
Read the paper to identify the reasons for which Intellectual Property Right (IPR) laws in software are not always effective.
Conduct online research on the Internet to identify at least two examples of international regulatory protocols to prevent IPR infringement in software programs.
Create a three-page double-spaced business research article on the legal and ethical implications of IPR violation in software programming. Use the following format:
Page 1:
Reasons for IPR violations in software development
Page 2:
Ethical implications of IPR violations in software development
Page 3:
International regulations for IPR violations in software development
All written assignments and responses should follow APA rules for attributing sources.
Must be original work as it will be submitted to TURNITIN
Due By
Thursday, April 11, 2013, by 5 PM PST
.
.
Assignment 2 Ethical Issues and Foreign InvestmentsBy Friday, A.docx
Assignment 2: Ethical Issues and Foreign Investments
By
Friday, April 18, 2014
, analyze the following scenario:
There are multifaceted ethical issues relating to international investments. One aspect relates to human rights. Most Latin American governments have constitutions that mandate health care as a human right, yet some of these countries provide poor health care for the majority of their population.
During the 1980s, the general populace of these countries deteriorated, even though several Latin American countries developed strategies to reposition medical personnel and services to rural areas. Throughout this time, many international donors provided assistance; however they did so with imposed conditions. An example of this constrained assistance was the World Bank, which imposed restrictions that included privatization of health care, as well as required limitations on universal access.
Did the World Bank and other international donors act responsibly and ethically in constraining their humanitarian assistance? Who has the responsibility for the health care of the Latin American people? Is it a reasonable and socially responsible practice to offer international assistance in exchange for an opportunity to shape a country's political and/or social system? Why or why not?
By
Saturday, April 19, 2014
respond to the discussion question assigned by the faculty. Submit your response to the appropriate
Discussion Area
. Use the same
Discussion Area
to comment on your classmates' submissions and continue the discussion until
Wednesday, April 23, 2014.
Comment on how your classmates would address differing views.
.
Assignment 2 Ethical BehaviorIdentify a case in the news that y.docx
Assignment 2: Ethical Behavior
Identify a case in the news that you feel displays unethical police behaviors. In a 3-page written research informative paper, answer the following questions in detail with support from research and examples. Your paper should be written in APA format and style, include a title and reference page, and include at least 2 resources, one of which can be your textbook.
Identify the case and describe when and where it occurred. Be sure to summarize the case thoroughly.
Identify at least 2 unethical behaviors from the case and explain why they are unethical.
Explain whether any of the behaviors violate any criminal laws.
Explain whether any behaviors violate the Constitutional rights of the defendant.
.
Assignment 2 Ethical (Moral) RelativismIn America, many are comfo.docx
Assignment 2: Ethical (Moral) Relativism
In America, many are comfortable describing ethics as follows: “Well, what’s right for me is right for me and what’s right for you is right for you. Let’s just agree to disagree.” This is an affirmation of what philosophers call
individual
or
subjective moral relativism
. In this understanding of relativism, morality is a matter of individual feelings and personal preference. In individual moral relativism, the determination of what is right and wrong in a situation varies according to the individual. Moral relativists do not believe in natural law or universal truths.
Cultural moral relativism
puts culture at the forefront of relative ethical decision-making. It says the individual must include the precepts of his or her culture as a prominent part of the relativistic moral action.
Lawrence
Kohlberg,
a prominent psychologist known for recognizing moral stages of development, takes it a step farther saying cultural relativists are persons stuck in the “
Conventional
Stage” of ethical development
.
In your paper, please define individual moral relativism and cultural moral relativism in detail, noting how they differ from each other, their strengths and weaknesses, and give your position on Kohlberg’s stance on ethical relativism.
What aspects of ethical relativism do you identify and agree with? What aspects do you disagree with? Give a personal example that illustrates your stance on ethical relativism, describing how you made a moral decision in an ethical dilemma. Include at least two references to support your thoughts.
Post a 500-word paper to the
M4: Assignment 2 Dropbox
by due
Wednesday, July 9, 2014
. All written assignments and responses should follow proper citation rules for attributing sources. Please use Microsoft Word spelling/grammar checker. Be mindful of plagiarism policies.
Assignment 2 Grading Criteria
Maximum Points
Significant critical analysis of individual ethical relativism, cultural ethical relativism, and Kohlberg’s position; including definitions, strengths, and weaknesses.
36
Described personal ethical stances on each form of relativism in relation to own personal ethical system, including whether and how personal ethical system is compatible or incompatible with relativism.
24
Used a personal example to illustrate and support stance on ethical relativism in relation to own ethical system.
16
Justified ideas and responses by using appropriate scholarly examples and at least two references from texts, Web sites, and other references.
4
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
20
Total:
100
.
Assignment 2 Essay Power in Swift and Moliere Both Moliere and S.docx
Assignment 2: Essay: Power in Swift and Moliere
Both Moliere and Swift use humor to provide an analysis of serious social problems. In doing so, they both describe various types and uses of power, from the governmental power that restores Orgon’s property and the English laws that do not take into account the conditions of the Irish, to the power that a landlord holds over a renter or a father over a family, to the exercise of religion and wealth within a community, to the wishes and desires of the young, and more.
Your task is to identify at least two types of power in our readings for this module. You may use either
Tartuffe
or
A Modest Proposal
, or a mix of both. Once you have found two types of power, determine who you think has the power and how that power is exercised. Where is each power abused? What checks or limits are placed on each type of power? Be sure to cite examples from your readings to support your claims.
Submit your assignment to the
M4: Assignment 2 Dropbox
by
Wednesday, August 13, 2014
.
Assignment 2 Grading Criteria
Maximum Points
Identified two uses of power in this module’s readings.
24
Described who has each type of power and how their power is exercised (citing examples in the text).
28
Identified at least one example of how each power is misused and any limitations on the power that is being misused.
28
Justified ideas and responses by using appropriate examples and references from texts, Web sites, and other references or personal experience. Followed APA rules for attributing sources.
20
Total:
100
.
Assignment 2 E taxonomy· Information TechnologyInformatio.docx
Assignment 2 E taxonomy
· Information Technology:
Information Technology is an important and intelligent field of study, which is a broad field that is all about computing technology, information, and "people" especially in issues that are related to the users and meeting their needs of technology. In general, information technology is applying, managing, and supporting the technology used in solving problems. In addition, information technology is a study that mainly focuses on solving problems by using technology and computing. Information technology focuses on how to satisfy users by presenting new uses of technologies.
· A “taxonomy” of information technology:
I. People: people provide intelligence of the systems and use technology to solve their problems, by getting the benefits of technology, which are efficiency and productivity.
1. Users:
· Definition: People who use technology in their work or anything else in their life.
· Examples: engineers, students, and some medical specialties…etc.
2. Programmer:
· Definition: People who program computer software, by giving the computer systems instructions to perform a given action.
· Examples: PHP, Java, HTML, or SQL programmers.
3. IT professionals:
· Definition: IT professionals define as applying, managing, and supporting the technology used in solving problems.
· Concerned about: Implementation, configuration, and maintenance.
· Goal: Solving problems by processing data into information.
· IT professionals should provide:
· Productivity.
· Efficiency.
· Origin of IT professionals:
a) Meaning of anything is linked to its origin.
b) The main reason is people created a tool to solve a problem.
1. Calculation:
· William Schickard:
· 17th century.
· In Germany.
· Conceived a design of a mechanical calculator.
· Blaise Pascal:
· 1640s.
· In France.
· Built his machine to help his father in calculation.
2. Automatic Execution:
· Jacquard:
· 1810s.
· In France.
· A mechanical loom.
3. Automatic Logic:
· George Boole:
· In 1850s.
· In Ireland.
· Envisioned the Laws of Thought
· Boolean algebra (AND, OR, XOR, NOT)
a) AND (0 0=0, 0 1=0, 1 0=0, 1 1=1)
b) OR (0 0=0, 0 1=1, 1 0=1, 1 1=1)
c) XOR (0 0=0, 0 1 =1, 1 0=1, 1 1= 1)
d) NOT (0=1, 1=1)
4. General purpose:
· Charles Babages (grandfather of computer age):
· 18th century.
· In England.
· Designed the Difference Engine.
· Augusta Ada (one of the first programmers):
· 18th century.
· In England.
· Interpreter of Babbage's works.
· What should IT professionals know?
1. People and ethics.
· It’s related to understanding other people.
· Behave in ethical ways.
2. Users needs.
· What do you need to solve users problems?
· Users centric design.
3. Problems solving.
· Improve that by doing it (practice).
· Problem solving steps:
a) Understand the problem.
b) Planning the solutions.
c) Create algorithms.
d) Test the algorithms.
· Develop knowledge to get some expertise.
· Practice to gain experience.
4. How to use tools.
· Use technologi.
Assignment 2 Dropbox AssignmentCurrent Trends and Issues in Manag.docx
Assignment 2: Dropbox Assignment
Current Trends and Issues in Managed Care
Compensation and reimbursement models are another method of controlling access, cost, and quality in a managed care environment. An MCO doesn't have direct control over physicians or hospitals but through contractual agreements that set incentives for meeting agreed-upon standards, it can exert influence.
This week, you are required to write an essay on the following topics:
Managed care hospital reimbursement
Managed care provider reimbursement
Using South University Online library (e.g. CINAHL) or the Internet, review at least two articles for each topic and write a review for each source of information. Use the following guidelines for developing your essay:
Write a summary for each topic tying together the information learned about that topic.
Analyze the market forces that would favor using one reimbursement method over another.
Evaluate the key differences between different types of payment methodologies from the provider and hospital point of view.
Evaluate the advantages and disadvantages of the payment methodologies reviewed from the provider and hospital point of view.
Evaluate new payment methodologies resulting from the Patient Protection and Affordable Care Act (PPACA) and discuss future changes in reimbursement methodologies.
Compare and contrast each article to the information discussed in the course textbook.
Based on your understanding, create a 3- to 4-page Microsoft Word document that includes the answers to the questions for the above topics.
Support your responses with examples.
Cite any sources in APA format.
Submission Details
Name your document SU_HSC3020_W4_A2_LastName_FirstInitial.doc.
Submit your document to the
W4 Assignment 2 Dropbox
by
Tuesday, January 14, 2014
.
.
Assignment 2 Discussion—The Impact of CommunicationRemember a tim.docx
Assignment 2: Discussion—The Impact of Communication
Remember a time when you did not have a cell phone? Do you remember the days before texting? This handy pocket technology has revolutionized how we stay connected and how we access and use information today. The growth of our technological society is directly related to the rate at which information can be exchanged. In general, this exchange of information is called communication.
Respond to the following:
Explain the scientific and technical concepts related to communication.
Which types of electromagnetic radiation are typically involved in the process of communication?
How is information transmitted?
What are the main differences between wired and wireless communications?
Describe your perspective on communication technology such as wireless communication, the Internet, and smart phone technology.
Provide at least three examples of communication technology you use in your daily life. Examine the underlying scientific concepts used in this technology.
Consider the developments that have led to the United States’ current infrastructure and make a prediction of the future of communication in society.
Support your statements with examples. Provide a minimum of two scholarly references.
Write your initial response in 3–4 paragraphs. Apply APA standards to citation of sources.
By
Sunday, August 31, 2014
, post your response to the appropriate
Discussion Area
. Through
Wednesday, September 3, 2014
, review and comment on at least two peers’ responses.
.
Assignment 2 Discussion—Technology and GlobalizationYour Module.docx
Assignment 2: Discussion—Technology and Globalization
Your
Module 1
readings provide insight into the impact of technology on global business. Technological innovations such as the Internet, wireless technology, broadband, tablets, personal digital assistants (PDAs), global positional systems (GPSs), social media, videoconferencing, and others have changed the way we do global business.
Use your module readings, the Argosy University online library resources, and the Internet to research the impact of technology on global business.
Then, respond to the following:
Describe how changes in technology contributed to the globalization of markets.
Explain how the Internet affects international business activity and the globalization of the world economy.
Write your initial response in 300–500 words. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation
Do the following when responding to your peers:
Read your peers’ answers.
Provide substantive comments by
contributing new, relevant information from course readings, Web sites, or other sources;
building on the remarks or questions of others; or
sharing practical examples of key concepts from your professional or personal experiences
Respond to feedback on your posting and provide feedback to other students on their ideas.
Make sure your writing
is clear, concise, and organized;
demonstrates ethical scholarship in accurate representation and attribution of sources; and
displays accurate spelling, grammar, and punctuation.
Grading Criteria
Assignment Components
Max Points
Initial response was:
Insightful, original, accurate, and timely.
Substantive and demonstrated advanced understanding of concepts.
Compiled/synthesized theories and concepts drawn from a variety of sources to support statements and conclusions.
16
Discussion Response and Participation:
Responded to a minimum of two peers in a timely manner.
Offered points of view supported by research.
Asked challenging questions that promoted discussion.
Drew relationships between one or more points in the discussion.
16
Writing:
Wrote in a clear, concise, formal, and organized manner.
Responses were error free.
Information from sources, where applicable, was paraphrased appropriately and accurately cited.
8
Total:
40
.
Assignment 2 Discussion—Providing GuidanceThe Genesis team has re.docx
Assignment 2: Discussion—Providing Guidance
The Genesis team has reviewed the guidelines and models that can be used to assist in determining the appropriate mix of debt and equity financing. However, they are yet undecided and request additional literature that would help them make an informed decision.
Research module readings, Argosy University online library resources, and the Internet to identify tools, resources, and readings to help educate the Genesis operations management team.
Address the following:
How will these resources help them and further support the recommendations or guidelines you are creating on their behalf?
Write your initial response in 3–4 paragraphs. Apply APA standards to citation of sources.
.
Assignment 2 Discussion—Munger’s Mental ModelsIn his article A L.docx
Assignment 2: Discussion—Munger’s Mental Models
In his article “A Lesson on Elementary, Worldly Wisdom as it Relates to Investment Management & Business,” Charles Munger (1995) wrote about tools, techniques, and critical skills that great managers need to develop.
Consider Munger’s thoughts on the importance of mental models. Respond to the following:
In your own words, describe what Munger means by mental models.
Examine how Munger’s concept of mental models has changed your ideas of decision making in investment management and business.
Describe at least one example from your own experience where your perspective or experience provided a mode of thought that brought new light to a discussion or a tough decision.
Explain how this experience has affected your decision-making process.
Write your initial response in approximately 300–500 words. Apply APA standards to citation of sources.
By
Saturday, January 4, 2014
, post your response to the appropriate
Discussion Area
. Through
Monday, January 6, 2014
, review and comment on at least two peers’ responses. Consider the following in your comments:
Examine the discussed mental models and how they changed a decision or direction.
Provide suggestions for ways to influence situations with new mental models.
Munger, C. T. (1995). A lesson on elementary, worldly wisdom as it relates to investment management & business.
Outstanding Investor Digest, 1,
49–63.
Assignment 2 Grading Criteria
Maximum Points
Initial response:
Was insightful, original, accurate, and timely.
Was substantive and demonstrated advanced understanding of concepts.
Compiled/synthesized theories and concepts drawn from a variety of sources to support statements and conclusions.
16
Discussion response and participation:
Responded to a minimum of two peers in a timely manner.
Offered points of view supported by research.
Asked challenging questions that promoted the discussion.
Drew relationships between one or more points in the discussion.
16
Writing:
Wrote in a clear, concise, formal, and organized manner.
Responses were error free.
Information from sources, where applicable, was paraphrased appropriately and accurately cited.
8
Total:
40
.
Assignment 2 DiscussionDuring the first year or two of its exis.docx
Assignment 2: Discussion
During the first year or two of its existence, what reasons are there for a small-town nursing home to engage in any sort of strategic planning? This is a time when the venture’s resources are stretched to the limit and all its attention is focused on reaching bed capacity with admitting new residents. Are there any disadvantages for the organization if it fails to think about long-term strategy? Explain why.
By
Saturday, January 4, 2014
, respond to the assigned discussion question, and submit your response to the
Discussion Area
. Use the same
Discussion Area
to comment on your classmates' submissions and continue the discussion until
Wednesday, January 8, 2014
.
Comment on how your classmates would address differing views.
.
Assignment 2 Discussion QuestionWorking in teams leads to complex.docx
Assignment 2: Discussion Question
Working in teams leads to complex interpersonal problems. Do you think working in teams is worth the effort to manage through work place problems and find viable solutions? Are there effective alternatives to team work? Explain your opinion.
By
Sunday, July 27, 2014,
respond to the discussion question above. Submit your responses to the appropriate
Discussion Area
. Use the same
Discussion Area
to comment on your classmates' submissions and continue the discussion until
Wednesday, July 30, 2014.
Comment on how your classmates would address differing views.
.
Assignment 2 Discussion Question Strong corporate cultures have.docx
Assignment 2: Discussion Question
Strong corporate cultures have a powerful effect on employee behavior.
Discuss how this creates inadvertent control mechanisms.
For example, are strong cultures an ethical way to control behavior?
Provide examples to support your views.
.
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- 1. ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 1 Financial Statement Analysis • Applies analytical tools to general purpose financial statements and related data for making business decisions. • Purpose: • Internal users: it provides strategic information to improve company efficiency and effectiveness in proving products and services • External users: rely on financial statement analysis to make better and more informed decisions in pursuing their own goals • Common Goals: • Evaluate company performance and financial conditions • Evaluating past and current performance • Evaluating current financial position • Evaluating future performance and risk Building Blocks of Analysis
- 2. Horizontal Analysis • Refers to the examination of financial statements across time • Comparative statements facilitates this. • Its shows financial amounts in side-by-side columns on a single statement • Includes: • Dollar change = Current period amount – base period amount • Percent Change = Current period amount – base period amount • Base period amount Liquidity and efficiency Solvency Profitability Market prospects ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 2 Comparison of two years of operations by computing the dollar
- 3. change and percentage change in the line items. ACG 2071 Chapter 13: Analysis of Financial Statements Created by M. Mari Fall 2011-1 3 Trend Analysis: • Form of horizontal analysis that can reveal patterns in data across successive periods. • It involves computing trend percents for a series of financial numbers and is a variation on the use of percent changes • Trend Percent = Current period amount X 100 • Base period amount
- 4. ACG 2071 Managerial Accounting Process Costing Systems Minicase Jeffersonian Corporation has been in business for over 50 years. The company is looking to expand operations into the Pacific Rim and would like an analysis of its financial statements to be prepared. Review the financial statements below: Jeffersonian Corporation Comparative Income Statement For years ended December 31, 2011 and 2010 2011 2010 Sales $ 2,486,000.00 $ 2,075,000.00 Cost of goods sold $ 1,523,000.00 $ 1,222,000.00 Gross Profit $ 963,000.00 $ 853,000.00
- 5. Operating Expenses Salaries Expense $ 145,000.00 $ 100,000.00 Contract Labor Expense $ 240,000.00 $ 280,000.00 Insurance Expense $ 165,000.00 $ 200,000.00 Supplies expense $ 100,000.00 $ 45,000.00 Depreciation Expense $ 26,000.00 $ 35,000.00 Miscellaneous expense $ 85,000.00 $ 75,000.00 Marketing and Promotion expense $ 17,000.00 $ 15,000.00 Total operating expenses $ 778,000.00 $ 750,000.00 Operating Income $ 185,000.00 $ 103,000.00 Interest expense $ 44,000.00 $ 46,000.00 Income before taxes $ 141,000.00 $ 57,000.00 Income taxes $ 47,000.00 $
- 6. 19,000.00 Net Income $ 94,000.00 $ 38,000.00 ACG 2071 Managerial Accounting Process Costing Systems Minicase Jeffersonian Corporation Comparative Balance Sheet For years ended December 31, 2011 and 2010 2011 2010 Assets Current Assets Cash $ 79,000.00 $ 42,000.00 Marketable Securities $ 65,000.00 $ 96,000.00 Accounts receivable $ 120,000.00 $ 100,000.00
- 7. Merchandise inventory $ 250,000.00 $ 265,000.00 Total current assets $ 514,000.00 $ 503,000.00 Fixed Assets Store Equipment, net $ 400,000.00 $ 350,000.00 Office Equipment, et $ 45,000.00 $ 50,000.00 Building, net $ 625,000.00 $ 675,000.00 Land $ 100,000.00 $ 100,000.00 Total fixed assets $ 1,170,000.00 $ 1,175,000.00 Total assets $ 1,684,000.00 $ 1,678,000.00 Liabilities Current Liabilities Accounts payable $ 164,000.00 $ 190,000.00 Short term Liabilities $ 75,000.00 $ 90,000.00 Taxes payable $ 26,000.00 $ 12,000.00 Total current liabilities $ 265,000.00 $
- 8. 292,000.00 Long-term liabilities Mortgage payable $ 400,000.00 $ 420,000.00 Total liabilities $ 665,000.00 $ 712,000.00 Stockholder's Equity Common Stock, $5 par value $ 475,000.00 $ 475,000.00 Retained earnings $ 544,000.00 $ 491,000.00 Total stockholder's equity $ 1,019,000.00 $ 966,000.00 Total $ 1,684,000.00 $ 1,678,000.00 ACG 2071 Managerial Accounting Process Costing Systems Minicase REQUIRED:
- 9. 1. Prepare comparative income statements for year 2011 in comparison to year 2010. 2. Prepare common-size comparative balance sheet for years 2011 and 2010 3. Compute the following ratios for 2011. Current ratio Profit margin ratio Acid-test ratio Total asset turnover Accounts receivable turnover Return on total assets Days’ sales uncollected Earnings per share Inventory turnover Price earnings ratio Debt-to-equity ratio Dividend yield Times interest earned