The document provides an analysis of the City of Gaithersburg, Maryland's fiscal year 2012 financial statements. It summarizes that the city's net assets increased by $5.5 million during the accounting cycle. The general fund reported revenues exceeding expenditures by $8.9 million after transferring $5.4 million to the capital projects fund. The city's financial position improved over the past year with total governmental funds' fund balance increasing 11% to $80.8 million.
In Toni Morrison's novel The Bluest Eye, characters like Pauline internalize social roles and ideals of beauty from the films they watch, as cinema serves to indoctrinate patriarchal norms according to Laura Mulvey's theory. Pauline seeks a glamorous identity at the movies but instead feels her low social status reinforced by unattainable onscreen beauty. Film also teaches Claudia to love white baby dolls and internalize their standards of beauty.
The age discrimination in employment act of 1967 was an expansion rock73
The document discusses the Age Discrimination in Employment Act (ADEA) of 1967, which expanded the Civil Rights Act of 1964 to protect job applicants and employees aged 40 and older from employment discrimination based on age. The ADEA applies to federal, state, and local governments as well as organizations with 20 or more employees. It prohibits discrimination concerning hiring, firing, promotion, layoffs, benefits, compensation, job assignments, training, and retaliation against those who file charges or participate in ADEA investigations and proceedings.
effects of applied social sciences processes.pptxmarites leanillo
Applied social sciences aim to improve well-being and social functioning through advocacy, counseling, case management and other skills. Professionals in this field can work in roles like caseworkers, counselors, and community social workers. They observe standards of social justice, dignity, and competence. Self-awareness and understanding how social and individual factors influence behaviors are important for professionals to effectively facilitate individual and social change. Changes in attitudes, behaviors, and structures over the long term are needed to achieve equity and sustainability.
This document discusses corporate social responsibility and how businesses can practice it. It addresses why companies need to practice CSR, noting that customers may purchase from companies based on their CSR efforts and that CSR can provide a competitive advantage. It also discusses how external stakeholder pressure has compelled some large multinational corporations to change their CSR policies and global image. While these changes were made to satisfy external pressure, some critics argue the companies lacked sincerity in their CSR efforts. The document concludes by presenting a method for companies to develop a meaningful CSR strategy.
Social work aims to promote social change, solve problems in human relationships, and empower individuals. It focuses on the interaction between people and their environments using theories of human behavior. Key concepts in social work include social change, problem-solving, considering the person within their environment, and empowerment. Social workers address social problems, crises, and everyday issues using these concepts.
Task Force Project—Applying TheoryIn Module 1, you began.docxbriankimberly26463
This summarizes a scholarly article about different approaches to community-based health interventions. It identifies four categories: community as setting, community as target, community as resource, and community as agent. It explains each category and provides examples. It emphasizes the importance of considering a community's social ecology and using theories of change to target multiple levels of influence, not just individual behaviors. Community capacity and civil society are also discussed as important contexts for community health promotion efforts.
The department of health in taiwan initiated community health developmentMaricris Santos
The document discusses community health development (CHD) in Taiwan and the appropriateness of using participatory action research (PAR) to evaluate CHD. It explores the theoretical concepts of CHD and finds that PAR is a flexible approach that can capture the complex social and health phenomena in the CHD framework. PAR is appropriate for both the methodological framework of CHD evaluation and enhancing the actualization of CHD.
A presentation from Wilson Majee, Ph.D, MPH, from the University of Missouri, suggests a model for community health & wellness that seeks to bridge the poverty gap by making resources at a university available to those within the community.
In Toni Morrison's novel The Bluest Eye, characters like Pauline internalize social roles and ideals of beauty from the films they watch, as cinema serves to indoctrinate patriarchal norms according to Laura Mulvey's theory. Pauline seeks a glamorous identity at the movies but instead feels her low social status reinforced by unattainable onscreen beauty. Film also teaches Claudia to love white baby dolls and internalize their standards of beauty.
The age discrimination in employment act of 1967 was an expansion rock73
The document discusses the Age Discrimination in Employment Act (ADEA) of 1967, which expanded the Civil Rights Act of 1964 to protect job applicants and employees aged 40 and older from employment discrimination based on age. The ADEA applies to federal, state, and local governments as well as organizations with 20 or more employees. It prohibits discrimination concerning hiring, firing, promotion, layoffs, benefits, compensation, job assignments, training, and retaliation against those who file charges or participate in ADEA investigations and proceedings.
effects of applied social sciences processes.pptxmarites leanillo
Applied social sciences aim to improve well-being and social functioning through advocacy, counseling, case management and other skills. Professionals in this field can work in roles like caseworkers, counselors, and community social workers. They observe standards of social justice, dignity, and competence. Self-awareness and understanding how social and individual factors influence behaviors are important for professionals to effectively facilitate individual and social change. Changes in attitudes, behaviors, and structures over the long term are needed to achieve equity and sustainability.
This document discusses corporate social responsibility and how businesses can practice it. It addresses why companies need to practice CSR, noting that customers may purchase from companies based on their CSR efforts and that CSR can provide a competitive advantage. It also discusses how external stakeholder pressure has compelled some large multinational corporations to change their CSR policies and global image. While these changes were made to satisfy external pressure, some critics argue the companies lacked sincerity in their CSR efforts. The document concludes by presenting a method for companies to develop a meaningful CSR strategy.
Social work aims to promote social change, solve problems in human relationships, and empower individuals. It focuses on the interaction between people and their environments using theories of human behavior. Key concepts in social work include social change, problem-solving, considering the person within their environment, and empowerment. Social workers address social problems, crises, and everyday issues using these concepts.
Task Force Project—Applying TheoryIn Module 1, you began.docxbriankimberly26463
This summarizes a scholarly article about different approaches to community-based health interventions. It identifies four categories: community as setting, community as target, community as resource, and community as agent. It explains each category and provides examples. It emphasizes the importance of considering a community's social ecology and using theories of change to target multiple levels of influence, not just individual behaviors. Community capacity and civil society are also discussed as important contexts for community health promotion efforts.
The department of health in taiwan initiated community health developmentMaricris Santos
The document discusses community health development (CHD) in Taiwan and the appropriateness of using participatory action research (PAR) to evaluate CHD. It explores the theoretical concepts of CHD and finds that PAR is a flexible approach that can capture the complex social and health phenomena in the CHD framework. PAR is appropriate for both the methodological framework of CHD evaluation and enhancing the actualization of CHD.
A presentation from Wilson Majee, Ph.D, MPH, from the University of Missouri, suggests a model for community health & wellness that seeks to bridge the poverty gap by making resources at a university available to those within the community.
This document provides an overview of social work as a profession. It discusses four key concepts of social work: social change, problem solving, person-in-the-environment, and empowerment. Social work aims to promote social justice, address barriers faced by disadvantaged groups, and empower clients. It involves assessing individuals' situations holistically and addressing problems at various levels from individual to community. Social work is guided by values of respect, self-determination, and confidentiality, while also prioritizing prevention of harm.
Social work originated in 19th century England in response to problems caused by industrialization and urbanization. It aims to help vulnerable groups address challenges through compassionate service. There are various types of social workers, including those helping children and families, in schools, healthcare, mental health, gerontology, and supporting minority groups. The COVID-19 pandemic has impacted social work by increasing needs around mental health and changing how services are delivered, such as enabling more remote work through internet access. It may also change whether some social work roles are deemed essential.
Social Work Foster Care Advocacy-Literature ReviewAshlynDeCarlo
This document is a literature review analyzing how social workers assist youth aging out of the foster care system. It discusses several ways social workers provide support, including helping ensure youths' basic needs are met, implementing educational and wellness programs, assisting with group home placements, facilitating natural and formal mentorship programs, and helping foster resilience. The review examines research on how these efforts aid youth as they transition to independent living.
Should social workers focus on changing the individual or the.docxwrite12
Social workers can intervene at the micro, mezzo, and macro levels to address social problems. At the micro and mezzo levels, they work directly with individuals and small groups through activities like case management and support groups. At the macro level, social workers target broader social and environmental factors through community awareness efforts and policy advocacy. Effective social work requires addressing issues at all levels from individual to systemic change.
Running Head: FINAL EXAM 1
FINAL EXAM 2
July 25, 2017
Predominantly black communities are usually characterized by elevated levels of poverty compared to communities that are primarily white. These levels of poverty lead to other vices within these communities. Examples of resultant vices include indulgence in crime and drug abuse. There is also heavy policing in black communities. Police presence increases the chances of people getting arrested in these communities. Once they are arrested, they are likely to get a criminal record which in turn reduces the likelihood that they will get a stable job (Rich, 2009, p.84). The plan is to start a pre-arrest program. This is a project that will involve social service workers intervening and helping people in these communities avoid a criminal record by receiving the necessary social services.
Rationale
Black people have often received the short end of the stick when it comes to the legal system in the country. The chances of a black person being arrested are much higher than the likelihood of a white person being arrested. It is also a fact that blacks are likely to receive harsh sentences for given charges compared to white people. However, some of these black people are often victims of circumstances. They are born in poor communities, and this might limit the chances that they will get a degree of financial stability. The law enforcement officials are also rather harsh in such communities.
It is the responsibilities of social workers working in these communities to help the people. Certain people may be at a high risk of being arrested. These are individuals who live in an environment of extreme poverty and are in danger of engaging in crime (Rich, 2009, p. 87). The case is also the same for people who have a history of drug addiction. The aim of the pre-arrest program is to help these people and ensure that they do not see the inside of a prison cell. The social workers will intervene in the cases of individuals categorized as high risk people and help them forge a better life before law enforcement authorities catch up with them. Thus, the aim of the program is for the social workers to act as a buffer between black people living in these poor communities and law enforcement officials who may be especially harsh on them due to their economic disposition.
Stakeholders
There are three main classes of stakeholders in this plan. The very first, and perhaps the most pertinent are the black people considered by law enforcement as being high risk individuals. These are individuals who are in danger of being arrested just because of their circumstances (Merino, 2009, p. 41). If they get arrested, then this affects their financial and social well being. Most employers in the United States are very weary of hiring people with a crim ...
The document discusses the theory of planned behavior and its application to understanding sexual behaviors. The theory proposes that behavioral intentions are influenced by attitudes, subjective norms, and perceived behavioral control. While people are conditioned to follow safe sex norms, social stigmas or peer pressure may cause intentions to diverge from these norms. Analyzing sexual behaviors through the lens of the theory of planned behavior can provide insight into the motivations and factors that influence people's intentions and behaviors.
Role Of A Care Coordinator At The Community Care Access...Diane Allen
The community intervention plan aims to improve children's mental health in the Hillside-Quadra area through establishing a monthly parent support group, conducting a needs assessment to identify gaps in services, and developing after-school programs for at-risk youth to increase social engagement and support.
The Role of Social Workers and Community Psychologists in Promoting the Socia...ijtsrd
This document discusses the role of social workers and community psychologists in promoting social welfare for vulnerable groups in Mezam Division, Cameroon. It finds that vulnerable populations like children, the elderly, disabled people, and internally displaced persons lack adequate social services. The study examines how social workers function as counselors, mediators, and agents of social change to address this issue. Through interviews with 25 social workers, the study finds they provide counseling to individuals, mediate conflicts, and advocate for social justice. However, more training and community outreach is needed to better serve vulnerable groups in Mezam Division. The document concludes social workers must increase their skills and visibility to improve social welfare for those in need.
Bloom Works’ Social Impact Designer, Alyson Fraser Diaz, recently sat down with Community Up Founder, Jermeen Sherman, to discuss the emerging field of social impact design and share how their work aims to keep community members at the center of the design process. Watch a recording of their conversation to better understand the principles of social impact design, learn about several tools Alyson and Jermeen use in their work, and hear examples of how they’ve used these tools to create better outcomes.
The accompanying Community Engaged Design Guide is a free resource that your organization can use to begin incorporating insights from Alyson and Jermeen into your projects.
BUS M02C – Managerial Accounting SLO Assessment project .docxhartrobert670
BUS M02C – Managerial Accounting
SLO Assessment project
Randy’s Kayaks, Inc. manufactures and sells one-person fiberglass kayaks. Randy’s balance sheet at the end
of 2011 was as follows:
RANDY’S KAYAKS, INC.
Balance Sheet
December 31, 2011
ASSETS LIABILITIES
Cash $ 52,000 Accounts payable $ 131,000
Accounts receivable 1,200,000
Raw materials inventory* 120,000 STOCKHOLDERS’EQUITY
Finished goods inventory** 287,500 Common Stock 1,600,000
Plant assets, net of accumulated Retained Earnings 2,063,500
Depreciation 2,135,000
Total Assets $ 3,794,500 Total Liabilities & SE $ 3,794,500
*40,000 pounds
**1,000 kayaks
The following additional data is available for use in preparing the budget for 2012:
Cash collections (all sales are on account):
Collected in the quarter of sale 40%
Collected in the quarter after sale 60%
(Bad debts are negligible and can be ignored)
Cash disbursements for raw materials (all purchases are on account):
Cash paid in the quarter of purchase 70%
Cash paid in the quarter after purchase 30%
Desired quarterly ending Raw materials inventory 40% of next quarter’s production needs
Desired quarterly ending Finished goods inventory 10% of next quarter’s sales
Budgeted sales:
1
st
quarter 2012 10,000 kayaks
2
nd
quarter 2012 15,000 kayaks
3
rd
quarter 2012 16,000 kayaks
4
th
quarter 2012 14,000 kayaks
1
st
quarter 2013 10,000 kayaks
2
nd
quarter 2013 12,000 kayaks
Anticipated equipment purchases:
1
st
quarter 2012 $30,000
2
nd
quarter 2012 $0
3
rd
quarter 2012 $0
4
th
quarter 2012 $150,000
Quarterly dividends to be paid each quarter in 2012 $4,000
Expected sales price per unit $400
Standard cost data:
Direct materials 10 pounds per kayak @ $3 per pound
Direct labor 10 hours per kayak @ $20 per hour
Variable manufacturing overhead $5 per direct labor hour
Fixed manufacturing overhead (includes $9,000 depreciation) $103,125 per quarter
Variable selling expenses $25 per kayak
Fixed selling and administrative expenses:
Insurance $45,000 per quarter
Sales salaries $30,000 per quarter
Depreciation $6,000 per quarter
Income tax rate 30%
Estimated income tax payments planned in 2012:
1
st
quarter $0
2
nd
quarter $50,000
3
rd
quarter $400,000
4
th
quarter $500,000
Randy’s desires to have a minimum cash balance at the end of each quarter of $50,000. In order to maintain
this minimum balance, Randy’s may borrow from its bank in $10,000 increments with an interest rate of 6%.
Money is borrowed at the beginning of the quarter in which a shortage is expected. Repayments of all or a
portion of the principle (plus accrued interest on the amount being repaid) are made at the end of any quarter
in which the cash balance exceeds the required minimum.
Requirements:
1. Use the above information to prepare the following components of th ...
BUS 409 – Student Notes(Prerequisite BUS 310)COURSE DESCR.docxhartrobert670
BUS 409 – Student Notes
(Prerequisite: BUS 310)
COURSE DESCRIPTION
Introduces and analyzes the basic concepts of compensation administration in organizations. Provides an intensive study of the wage system, methods of job evaluation, wage and salary structures, and the legal constraints on compensation programs.
INSTRUCTIONAL MATERIALS
Required Resources
Martocchio, J. J. (2013). Strategic compensation:A human resource management approach (7th ed.). Upper Saddle River, NJ: Prentice Hall / Pearson.
Supplemental Resources
Andersen, S. (2012). The keys to effective strategic account planning. Velocity, 14(1), 23-26.
Burkhauser, R. V., Schmeiser, M. D., & Weathers II, R. R. (2012). The importance of anti-discrimination and workers’ compensation laws on the provision of workplace accommodations following the onset of a disability. Industrial & Labor Relations Review, 65(1), 161-180.
Employee compensation: 12 trends for 2012. (2012). HR Specialist, 10(2), 1-2.
Survey of the Month: Companies Focus On Updating Compensation in 2012. (2011). Report on Salary Surveys, 18(12), 1-5.
The Society of Human Resources Management (2012). General format. Retrieved fromhttp://www.shrm.org
WorldatWork. (n.d.). General format. Retrieved fromhttp://www.worldatwork.org
COURSE LEARNING OUTCOMES
1. Analyze how compensation practice can be applied to positively impact an organization and its stakeholders.
2. Examine the ways in which laws, labor unions, and market factors impact companies’ compensation practices.
3. Evaluate the effectiveness of traditional bases for pay (seniority and merit) against incentive-based and person-focused compensation approaches.
4. Compare and contrast internally consistent and market-competitive compensation systems.
5. Analyze the fundamental principles of pay structure design.
6. Evaluate the role of benefits in strategic compensation.
7. Suggest viable options to current practices regarding executive compensation.
8. Make recommendations for leveraging flexible and contingent workers for any given organization.
9. Determine the best possible approach for the compensation of expatriates.
10. Analyze differences between compensation, benefits, and legal and regulatory influences in the United States and the rest of the world.
11. Use technology and information resources to research issues in compensation management.
12. Write clearly and concisely about compensation management using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
Week
Preparation, Activities, and Evaluation
Points
1
Preparation
· Reading(s)
· Chapter 1: Strategic Compensation
· Chapter 1, Case: Competitive Strategy at Sportsman Shoes
Activities
· Introduction Discussion
· Discussions
Evaluation
· None
20
20
2
Preparation
· Reading(s)
· Chapter 2: Contextual Influe ...
BUS LAW2HRM Management Discussion boardDis.docxhartrobert670
BUS LAW 2
HRM Management Discussion board
Discuss what challenges an HR department may face when their company decides to expand into other countries. Do you think it would be beneficial if the company that is expanding is already affiliated with an international union? How would it affect the challenges that HR is already faced with?
References
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011). Fundamentals of human resource management (4thed.). Chicago, IL: McGraw-Hill.
HRM Management Discussion board
Discuss what challenges an HR department may
face when their company decides to
expand into other countries. Do you think it would be beneficial if the company that is
expanding is already affiliated with an international union? How would it affect the
challenges that HR is already faced with
?
R
eferences
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011).
Fundamentals of human
resource management
(4
th
ed.). Chicago, IL: McGraw
-
Hill.
HRM Management Discussion board
Discuss what challenges an HR department may face when their company decides to
expand into other countries. Do you think it would be beneficial if the company that is
expanding is already affiliated with an international union? How would it affect the
challenges that HR is already faced with?
References
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011). Fundamentals of human
resource management (4
th
ed.). Chicago, IL: McGraw-Hill.
BILTRITE PRACTICE CASE
Module XV of the Biltrite audit practice case contains an audit report exercise.
This exercise may be completed at this time.
Module XV: Audit Report
The Denise Vaughan audit team completed its audit field work on February 15,
2010. A conference was held on that date involving members of the audit
firm and Biltrite management. Participants in the conference were Denise
Vaughan, partner in charge of the Biltrite engagement; Carolyn Volmar,
audit manager; Richard Derick, in-charge auditor; Trevor Lawton, Biltrite’s
CEO; Gerald Groth, Biltrite’s controller; and Marlene McAfee, Biltrite’s trea-
surer. The Biltrite representatives agreed to all of the audit adjustments and
reclassifications proposed by the audit team, and they agreed to reflect them
in the December 31, 2009, financial statements. They also agreed to modify
and/or add footnote disclosures as recommended by the audit team.
At the conclusion of the conference, the audit team obtained a client repre-
sentation letter from Biltrite management and presented management with a
copy of the “significant deficiencies” letter outlining discovered internal control
deficiencies. The original of this letter was sent to Biltrite’s audit committee.
The legal action initiated against Biltrite by Rollfast, a competitor, for
alleged patent infringement, was not yet settled as of February 15. Because the
letter obtained by Derick from Biltrite’s outside legal couns ...
BUS 571 Compensation and BenefitsCompensation Strategy Project.docxhartrobert670
Techtron Corporation is developing a compensation strategy for 140 hourly production technicians, 3 production supervisors, 2 manufacturing engineers, and 1 computer technician at its new manufacturing facility. As the HR compensation strategist, you must propose compensation bandwidths, benefits plans, and an employee evaluation process for determining compensation adjustments for each of the four job classifications. The proposal should be data-driven, grounded in theory/literature, and consider environmental factors like union status and benefits legislation in the state.
BUS 210 Exam Instructions.Please read the exam carefully and a.docxhartrobert670
BUS 210 Exam Instructions.
Please read the exam carefully and answer all of the questions.
When considering the legal issues, structure your answers as follows:
1. State the relevant issue;
2. Make the arguments of the parties involved;
3. State the applicable rule of law;
4. State your conclusion and the reasons therefore.
You may consult the text to answer the exam questions. However, your answers MUST be your own work and you may not consult with anyone in or outside of the class.
BUS 210
Be specific in your answers and state the applicable law used to reach your conclusions.
Question #1
Mike is a homeowner. Jill runs a snowplowing business. Mike asks Jill to provide an estimate for how much she would charge to snowplow Mike’s driveway. After Jill inspects Mike’s driveway, the parties have the following conversation on September 1, 2011:
Jill: “$50 each time I snowplow your driveway.”
Mike: “OK, sounds good. Please do so.”
Jill regularly snowplows Joe’s driveway during the 2011-12 season. In May 2012, Jill sends a bill to Mike for all visits she made in the 2011-12 season, and Mike promptly pays that bill in full without any other communication taking place between Jill and Mike.
• Jill regularly snowplows Mike’s driveway during the 2012-13 season and sends a bill for those visits in March 2013. What are the rights and responsibilities of the parties under contract law?
• Instead, assume that Jill does not come during the first major snowfall in 2012. Does Mike have any contractual rights against JILL? Explain fully.
• Ignore the previous bullets. Instead, assume Mike promptly pays the 2011-12 bill in full without any other communication. On September 1, 2012, Jill raises her prices 20% for all of her customers, and she notifies Mike of this fact. He does not respond. Jill regularly snowplows Mike’s driveway during the 2012-13 season and in March 2013 sends Mike a bill for those visits reflecting her increased prices. What are the right and responsibilities of the parties under contract law.
Question #2:
At the wedding of Tom and Mary, Tom’s father, Frank, told them that he wanted to live with them and to have them care for him for the rest of his life. He said, “If you agree to do this, I will deliver to you, within two years, a deed to my home.” Tom and Mary told Frank they accepted his offer and promised to look after Frank with loving care in Frank’s home. They immediately moved in with him.
Soon after moving into Frank’s home, Tom and Mary used their own money to add a new wing to the house, pay the outstanding property taxes, and pay off an existing mortgage of $25,000.
One year after Tom and Mary moved into the home, Tom reminded Frank of his promise to convey the property to them. Frank became angry, and refused to execute the deed and ordered Tom and Mary to leave the premises.
Answer the following questions by arguing both sides of the issues and applying ...
BUS 137S Special Topics in Marketing (Services Marketing)Miwa Y..docxhartrobert670
BUS 137S Special Topics in Marketing (Services Marketing)
Miwa Y. Merz, Ph.D.
Service Journal Entry Form
Your Name:
Name of Firm: T-Mobile
Type of Service (industry): Phone Company
Date of Encounter: September 27, 2015
Time of Encounter: 4PM
1. How did the encounter take place (e.g., in person, by phone, via a self-service technology)?
In person
2. What specific circumstances led to this encounter?
My girlfriend bought a new phone and she wanted to put a screen protector
3. Exactly what did the firm/employee say or do?
The employee directly showed us the different type of screen protector. He also explained in detailed about the advantage and disadvantage for each of the screen protector.
4. How would you rate your level of satisfaction with this encounter? (Circle the most appropriate number).
Very dissatisfied
1
2
3
4
5
6
7
Very satisfied
5. What exactly made you feel this way?
I was so surprised that the employee still remembered my girlfriend and I. A week ago we went to the T-Mobile to ask about the IPhone 6s.
6. What could the employee/firm have done to increase your level of satisfaction with the encounter?
Nothing because I am completely satisfied with their service
7. What improvements need to be made to this service system?
I don’t think they need to improve anything because the employees always ask the customer if they need help or not as soon as they saw the customers.
8. How likely is it that you will go back to this service firm?
Very Unlikely
1
2
3
4
5
6
7
Very Likely
Please provide the reason(s). I will definitely go back because the employees are so kind, patient and really helpful.
Service Journal Entry Form
Your Name:
Name of Firm: 99 Chickens
Type of Service (industry): Restaurant
Date of Encounter: September 19, 2015
Time of Encounter: 5 PM
1. How did the encounter take place (e.g., in person, by phone, via a self-service technology)?
In person
2. What specific circumstances led to this encounter?
We wanted to eat the chicken
3. Exactly what did the firm/employee say or do?
They didn’t say a single word. They just took our order and then directly leave.
4. How would you rate your level of satisfaction with this encounter? (Circle the most appropriate number).
Very dissatisfied
1
2
3
4
5
6
7
Very satisfied
5. What exactly made you feel this way?
Because the employee did not talk at all
6. What could the employee/firm have done to increase your level of satisfaction with the encounter?
They should treat the customer better. The service is seriously so bad. I feel that they are actually really rude.
7. What improvements need to be made to this service system?
Actually the service system is not bad because it is a self-service restaurant. But I think the company should tell the employees to have more interaction with the customers to make a good and friendly impression.
8. How likely is it that you will go back to this service firm?
Very Unlikely
1
2
3
4
5
6
7
Ver ...
BUS 313 – Student NotesCOURSE DESCRIPTIONThis course intro.docxhartrobert670
BUS 313 – Student Notes
COURSE DESCRIPTION
This course introduces the students to the key components of entrepreneurship. Topics covered include identifying new venture opportunities, getting started in a new venture, creating a business plan, financing and marketing ideas, and organizing and managing a small business.
INSTRUCTIONAL MATERIALS
Required Resources
Kaplan, J. M., & Warren, A. C. (2013). Patterns of entrepreneurship management (4th ed.). Danvers, MA: John Wiley & Sons.
Supplemental Resources
Fast Company. (2013). General format. Retrieved from www.fastcompany.com
Hess, E. D. (2012). Grow to greatness: Smart growth for entrepreneurial businesses. Stanford, CA: Stanford University Press.
Inc. Magazine. (2013).General format. Retrieved from www.inc.com
Schweikart, L. & Pierson, D. L. (2010). American entrepreneur: The fascinating stories of the people who
defined business in the United States. New York, NY: American Management Association.
Stanford Graduate School of Business. (2013). Center for Entrepreneurial Studies. Retrieved from http://www.gsb.stanford.edu/ces/resources/links.html
COURSE LEARNING OUTCOMES
1. Examine entrepreneurship and different types of entrepreneurs.
2. Analyze the stages in the entrepreneurial process.
3. Examine the process of innovating and developing ideas and business opportunities.
4. Analyze different innovative business models to determine the best model for a specific venture.
5. Analyze the market, customers, and competition of entrepreneurs.
6. Examine the process of developing a business plan and setting up the company.
7. Analyze money sources for finding and managing funds.
8. Compare the different forms of intellectual property and how they differ.
9. Analyze the management of a successful innovative company.
10. Determine the most effective communication process to present the business to investors.
11. Analyze methods for exiting the venture.
12. Use technology and information resources to research issues in entrepreneurship.
13. Write clearly and concisely about entrepreneurship using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
Week
Preparation, Activities, and Evaluation
Points
1
Preparation
· Reading(s)
· Chapter 1: Getting Started as an Entrepreneur
· Chapter 2: The Art of Innovation
Activities
· Introduction Discussion
· Discussions
Evaluation
· None
20
20
2
Preparation
· Reading(s)
· Chapter 3: Designing Business Models
· e-Activities
· Go to Minority Business Entrepreneur (MBE) Website and explore the organization’s offerings, located at http://www.mbemag.com/. Then, go to the MBE Business Resource Directory, located at http://www.mbemag.com/index.php/resources/mwbe-resource-directory, and consider two to three businesses that would be good partners for one another. Be ...
BUS 1 Mini Exam – Chapters 05 – 10 40 Points S.docxhartrobert670
BUS 1
Mini Exam – Chapters 05 – 10
40 Points
Short Answer – Mind your time
Answer four questions from #1 - #6. Must answer #3 and #6. Answer
the XC question for extra credit. Question point count weighted equally.
It is all about business, so make sure to demonstrate / synthesize the bigger picture of business in each and
every answer.
Like all essays, specifying an exacting target word count is rather problematic. I am thinking each answer
would be about 250 - 300 words each, depending upon writing style. If you tend to be descriptive and whatnot,
that number could be 350 - 450 words.
Sidebar: Gauge your knowledge level in this way. This exam should take about 90 – 120 minutes to complete.
Students taking much longer may want to work with me to assess / discuss ways to help master this material in
a future conference session.
1. Although most new firms start out as sole proprietorships, few large firms are organized this way. Why
is the sole proprietorship such a popular form of ownership for new firms? What features of the sole
proprietorship make it unattractive to growing firms?
2. List and discuss at least three causes of small business failure. Workarounds, fixes, or methods to avoid
failure should be discussed.
3. Describe three different leadership styles and give an example of a situation in which each style could be
most used effectively.
4. Discuss Max Weber's views on organization theory. Is there a few principles that particularly resonate
in business today?
5. How has the emphasis of quality control changed in recent years? Describe some of the modern quality
control techniques that illustrate this change in emphasis.
6. Explain how managers could motivate employees by using the principles outlined in expectancy
theory? Create a story/example of expectancy theory at work, incorporating the three questions that
according to expectancy theory employees will ask.
7. XC – What is selective perception? Can you describe a business-centric scenario where selective
perception may hinder a businessperson’s ability to respond to a customer need?
I
Fireworks, Manifesto, 1974.
The Architectural Paradox
1. Most people concerned with architecture feel some sort
of disillusion and dismay. None of the early utopian ideals
of the twentieth century has materialized! none of its social
aims has succeeded. Blurred by reality! the ideals have turned
into redevelopment nightmares and the aims into bureau
cratic policies. The split between social reality and utopian
dream has been total! the gap between economic constraints
and the illusion of all-solving technique absolute. Pointed
Space
out by critics who knew the limits of architectural remedies,
this historical split has now been bypassed by attempts to
reformulate the concepts of architecture. In the process, a
new split appears. More complex, it is not the symptom of
prof ...
BullyingIntroductionBullying is defined as any for.docxhartrobert670
Bullying
IntroductionBullying is defined as any form of severe physical or psychological consequences.Bullying has been identified as a social issue in schools, homes and communities.Bullying can lead to both short term and long negative side effects.
Bullying is defined as any form of severe physical or pervasive act that includes communication in writing, electronically that is aimed at a student, or a group of student and it could have the following effects on the target. Bullying has been identified as a social issue in schools, homes and communities. Bullying can lead to both short term and long negative side effects. Many people tend to develop psychological problems as a result of engaging in bullying activities. Adopting effective measures to prevent bullying would also help to deal with the problem once and for all.
*
Forms of BullyingMere teasing.Talking trash about other peopleTrading insults.Physical harassment
The following actions have been identified as physical conduct forms that demonstrate forms of bullying. They include; Mere teasing.
Talking trash about other people. This shows an example of bullying that is practiced by people. Trading insults has also been widely recognised as a form of bullying. Physical harassment
*
Effects of BullyingBullying can lead to both long term and short term side effects.Bullying can change personalities, psychological wellbeing and even lead to physical injuries.Negatively affecting the students’ mental or physical health
Bullying has serious negative consequences for the people who do practice it. Bullying can lead to both long term and short term side effects.
Bullying can change personalities, psychological wellbeing and even lead to physical injuries. People who have been bullied tend to development long term problems such as depression. Development of stress tends to happen once people have engaged in actions that lead to bullying. This is because the actions against bullying tend to overpower the minds and also brings in psychological problems,.
*
A graphic showing No to Bullying
All forms of bullying are not acceptable in the society.
*
How to Prevent BullyingTaking immediate action.Dealing with bullies physically.Criminalizing actions against bullying.
In order to deal with bullying effectively, several measures should be enacted to prevent any form of bullying. Measures such as taking immediate action upon any case of bullying would help to deter the action from ever arising again. The other solutions entail taking immediate forms of action would also help to prevent the act from ever occurring. Dealing with bullies physically and also criminalizing actions against bullying helps to prevent it at all costs. Social and emotional learning is a bullying prevention mechanism aimed at ensuring that students do not fall victim to bullying by equipping them with social and emotional skills. This technique is aimed at ensuring that students are equipp ...
BUS1001 - Integrated Business PerspectivesCourse SyllabusSch.docxhartrobert670
This syllabus outlines the course objectives, assignments, schedule, and policies for BUS1001 - Integrated Business Perspectives. The course introduces students to the role of business in society and explores career opportunities through team projects, case studies, quizzes, and discussions. Student evaluation is based on participation, assignments, and a final project to demonstrate understanding of business perspectives and principles.
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Predominantly black communities are usually characterized by elevated levels of poverty compared to communities that are primarily white. These levels of poverty lead to other vices within these communities. Examples of resultant vices include indulgence in crime and drug abuse. There is also heavy policing in black communities. Police presence increases the chances of people getting arrested in these communities. Once they are arrested, they are likely to get a criminal record which in turn reduces the likelihood that they will get a stable job (Rich, 2009, p.84). The plan is to start a pre-arrest program. This is a project that will involve social service workers intervening and helping people in these communities avoid a criminal record by receiving the necessary social services.
Rationale
Black people have often received the short end of the stick when it comes to the legal system in the country. The chances of a black person being arrested are much higher than the likelihood of a white person being arrested. It is also a fact that blacks are likely to receive harsh sentences for given charges compared to white people. However, some of these black people are often victims of circumstances. They are born in poor communities, and this might limit the chances that they will get a degree of financial stability. The law enforcement officials are also rather harsh in such communities.
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Stakeholders
There are three main classes of stakeholders in this plan. The very first, and perhaps the most pertinent are the black people considered by law enforcement as being high risk individuals. These are individuals who are in danger of being arrested just because of their circumstances (Merino, 2009, p. 41). If they get arrested, then this affects their financial and social well being. Most employers in the United States are very weary of hiring people with a crim ...
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BUS M02C – Managerial Accounting SLO Assessment project .docxhartrobert670
BUS M02C – Managerial Accounting
SLO Assessment project
Randy’s Kayaks, Inc. manufactures and sells one-person fiberglass kayaks. Randy’s balance sheet at the end
of 2011 was as follows:
RANDY’S KAYAKS, INC.
Balance Sheet
December 31, 2011
ASSETS LIABILITIES
Cash $ 52,000 Accounts payable $ 131,000
Accounts receivable 1,200,000
Raw materials inventory* 120,000 STOCKHOLDERS’EQUITY
Finished goods inventory** 287,500 Common Stock 1,600,000
Plant assets, net of accumulated Retained Earnings 2,063,500
Depreciation 2,135,000
Total Assets $ 3,794,500 Total Liabilities & SE $ 3,794,500
*40,000 pounds
**1,000 kayaks
The following additional data is available for use in preparing the budget for 2012:
Cash collections (all sales are on account):
Collected in the quarter of sale 40%
Collected in the quarter after sale 60%
(Bad debts are negligible and can be ignored)
Cash disbursements for raw materials (all purchases are on account):
Cash paid in the quarter of purchase 70%
Cash paid in the quarter after purchase 30%
Desired quarterly ending Raw materials inventory 40% of next quarter’s production needs
Desired quarterly ending Finished goods inventory 10% of next quarter’s sales
Budgeted sales:
1
st
quarter 2012 10,000 kayaks
2
nd
quarter 2012 15,000 kayaks
3
rd
quarter 2012 16,000 kayaks
4
th
quarter 2012 14,000 kayaks
1
st
quarter 2013 10,000 kayaks
2
nd
quarter 2013 12,000 kayaks
Anticipated equipment purchases:
1
st
quarter 2012 $30,000
2
nd
quarter 2012 $0
3
rd
quarter 2012 $0
4
th
quarter 2012 $150,000
Quarterly dividends to be paid each quarter in 2012 $4,000
Expected sales price per unit $400
Standard cost data:
Direct materials 10 pounds per kayak @ $3 per pound
Direct labor 10 hours per kayak @ $20 per hour
Variable manufacturing overhead $5 per direct labor hour
Fixed manufacturing overhead (includes $9,000 depreciation) $103,125 per quarter
Variable selling expenses $25 per kayak
Fixed selling and administrative expenses:
Insurance $45,000 per quarter
Sales salaries $30,000 per quarter
Depreciation $6,000 per quarter
Income tax rate 30%
Estimated income tax payments planned in 2012:
1
st
quarter $0
2
nd
quarter $50,000
3
rd
quarter $400,000
4
th
quarter $500,000
Randy’s desires to have a minimum cash balance at the end of each quarter of $50,000. In order to maintain
this minimum balance, Randy’s may borrow from its bank in $10,000 increments with an interest rate of 6%.
Money is borrowed at the beginning of the quarter in which a shortage is expected. Repayments of all or a
portion of the principle (plus accrued interest on the amount being repaid) are made at the end of any quarter
in which the cash balance exceeds the required minimum.
Requirements:
1. Use the above information to prepare the following components of th ...
BUS 409 – Student Notes(Prerequisite BUS 310)COURSE DESCR.docxhartrobert670
BUS 409 – Student Notes
(Prerequisite: BUS 310)
COURSE DESCRIPTION
Introduces and analyzes the basic concepts of compensation administration in organizations. Provides an intensive study of the wage system, methods of job evaluation, wage and salary structures, and the legal constraints on compensation programs.
INSTRUCTIONAL MATERIALS
Required Resources
Martocchio, J. J. (2013). Strategic compensation:A human resource management approach (7th ed.). Upper Saddle River, NJ: Prentice Hall / Pearson.
Supplemental Resources
Andersen, S. (2012). The keys to effective strategic account planning. Velocity, 14(1), 23-26.
Burkhauser, R. V., Schmeiser, M. D., & Weathers II, R. R. (2012). The importance of anti-discrimination and workers’ compensation laws on the provision of workplace accommodations following the onset of a disability. Industrial & Labor Relations Review, 65(1), 161-180.
Employee compensation: 12 trends for 2012. (2012). HR Specialist, 10(2), 1-2.
Survey of the Month: Companies Focus On Updating Compensation in 2012. (2011). Report on Salary Surveys, 18(12), 1-5.
The Society of Human Resources Management (2012). General format. Retrieved fromhttp://www.shrm.org
WorldatWork. (n.d.). General format. Retrieved fromhttp://www.worldatwork.org
COURSE LEARNING OUTCOMES
1. Analyze how compensation practice can be applied to positively impact an organization and its stakeholders.
2. Examine the ways in which laws, labor unions, and market factors impact companies’ compensation practices.
3. Evaluate the effectiveness of traditional bases for pay (seniority and merit) against incentive-based and person-focused compensation approaches.
4. Compare and contrast internally consistent and market-competitive compensation systems.
5. Analyze the fundamental principles of pay structure design.
6. Evaluate the role of benefits in strategic compensation.
7. Suggest viable options to current practices regarding executive compensation.
8. Make recommendations for leveraging flexible and contingent workers for any given organization.
9. Determine the best possible approach for the compensation of expatriates.
10. Analyze differences between compensation, benefits, and legal and regulatory influences in the United States and the rest of the world.
11. Use technology and information resources to research issues in compensation management.
12. Write clearly and concisely about compensation management using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
Week
Preparation, Activities, and Evaluation
Points
1
Preparation
· Reading(s)
· Chapter 1: Strategic Compensation
· Chapter 1, Case: Competitive Strategy at Sportsman Shoes
Activities
· Introduction Discussion
· Discussions
Evaluation
· None
20
20
2
Preparation
· Reading(s)
· Chapter 2: Contextual Influe ...
BUS LAW2HRM Management Discussion boardDis.docxhartrobert670
BUS LAW 2
HRM Management Discussion board
Discuss what challenges an HR department may face when their company decides to expand into other countries. Do you think it would be beneficial if the company that is expanding is already affiliated with an international union? How would it affect the challenges that HR is already faced with?
References
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011). Fundamentals of human resource management (4thed.). Chicago, IL: McGraw-Hill.
HRM Management Discussion board
Discuss what challenges an HR department may
face when their company decides to
expand into other countries. Do you think it would be beneficial if the company that is
expanding is already affiliated with an international union? How would it affect the
challenges that HR is already faced with
?
R
eferences
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011).
Fundamentals of human
resource management
(4
th
ed.). Chicago, IL: McGraw
-
Hill.
HRM Management Discussion board
Discuss what challenges an HR department may face when their company decides to
expand into other countries. Do you think it would be beneficial if the company that is
expanding is already affiliated with an international union? How would it affect the
challenges that HR is already faced with?
References
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2011). Fundamentals of human
resource management (4
th
ed.). Chicago, IL: McGraw-Hill.
BILTRITE PRACTICE CASE
Module XV of the Biltrite audit practice case contains an audit report exercise.
This exercise may be completed at this time.
Module XV: Audit Report
The Denise Vaughan audit team completed its audit field work on February 15,
2010. A conference was held on that date involving members of the audit
firm and Biltrite management. Participants in the conference were Denise
Vaughan, partner in charge of the Biltrite engagement; Carolyn Volmar,
audit manager; Richard Derick, in-charge auditor; Trevor Lawton, Biltrite’s
CEO; Gerald Groth, Biltrite’s controller; and Marlene McAfee, Biltrite’s trea-
surer. The Biltrite representatives agreed to all of the audit adjustments and
reclassifications proposed by the audit team, and they agreed to reflect them
in the December 31, 2009, financial statements. They also agreed to modify
and/or add footnote disclosures as recommended by the audit team.
At the conclusion of the conference, the audit team obtained a client repre-
sentation letter from Biltrite management and presented management with a
copy of the “significant deficiencies” letter outlining discovered internal control
deficiencies. The original of this letter was sent to Biltrite’s audit committee.
The legal action initiated against Biltrite by Rollfast, a competitor, for
alleged patent infringement, was not yet settled as of February 15. Because the
letter obtained by Derick from Biltrite’s outside legal couns ...
BUS 571 Compensation and BenefitsCompensation Strategy Project.docxhartrobert670
Techtron Corporation is developing a compensation strategy for 140 hourly production technicians, 3 production supervisors, 2 manufacturing engineers, and 1 computer technician at its new manufacturing facility. As the HR compensation strategist, you must propose compensation bandwidths, benefits plans, and an employee evaluation process for determining compensation adjustments for each of the four job classifications. The proposal should be data-driven, grounded in theory/literature, and consider environmental factors like union status and benefits legislation in the state.
BUS 210 Exam Instructions.Please read the exam carefully and a.docxhartrobert670
BUS 210 Exam Instructions.
Please read the exam carefully and answer all of the questions.
When considering the legal issues, structure your answers as follows:
1. State the relevant issue;
2. Make the arguments of the parties involved;
3. State the applicable rule of law;
4. State your conclusion and the reasons therefore.
You may consult the text to answer the exam questions. However, your answers MUST be your own work and you may not consult with anyone in or outside of the class.
BUS 210
Be specific in your answers and state the applicable law used to reach your conclusions.
Question #1
Mike is a homeowner. Jill runs a snowplowing business. Mike asks Jill to provide an estimate for how much she would charge to snowplow Mike’s driveway. After Jill inspects Mike’s driveway, the parties have the following conversation on September 1, 2011:
Jill: “$50 each time I snowplow your driveway.”
Mike: “OK, sounds good. Please do so.”
Jill regularly snowplows Joe’s driveway during the 2011-12 season. In May 2012, Jill sends a bill to Mike for all visits she made in the 2011-12 season, and Mike promptly pays that bill in full without any other communication taking place between Jill and Mike.
• Jill regularly snowplows Mike’s driveway during the 2012-13 season and sends a bill for those visits in March 2013. What are the rights and responsibilities of the parties under contract law?
• Instead, assume that Jill does not come during the first major snowfall in 2012. Does Mike have any contractual rights against JILL? Explain fully.
• Ignore the previous bullets. Instead, assume Mike promptly pays the 2011-12 bill in full without any other communication. On September 1, 2012, Jill raises her prices 20% for all of her customers, and she notifies Mike of this fact. He does not respond. Jill regularly snowplows Mike’s driveway during the 2012-13 season and in March 2013 sends Mike a bill for those visits reflecting her increased prices. What are the right and responsibilities of the parties under contract law.
Question #2:
At the wedding of Tom and Mary, Tom’s father, Frank, told them that he wanted to live with them and to have them care for him for the rest of his life. He said, “If you agree to do this, I will deliver to you, within two years, a deed to my home.” Tom and Mary told Frank they accepted his offer and promised to look after Frank with loving care in Frank’s home. They immediately moved in with him.
Soon after moving into Frank’s home, Tom and Mary used their own money to add a new wing to the house, pay the outstanding property taxes, and pay off an existing mortgage of $25,000.
One year after Tom and Mary moved into the home, Tom reminded Frank of his promise to convey the property to them. Frank became angry, and refused to execute the deed and ordered Tom and Mary to leave the premises.
Answer the following questions by arguing both sides of the issues and applying ...
BUS 137S Special Topics in Marketing (Services Marketing)Miwa Y..docxhartrobert670
BUS 137S Special Topics in Marketing (Services Marketing)
Miwa Y. Merz, Ph.D.
Service Journal Entry Form
Your Name:
Name of Firm: T-Mobile
Type of Service (industry): Phone Company
Date of Encounter: September 27, 2015
Time of Encounter: 4PM
1. How did the encounter take place (e.g., in person, by phone, via a self-service technology)?
In person
2. What specific circumstances led to this encounter?
My girlfriend bought a new phone and she wanted to put a screen protector
3. Exactly what did the firm/employee say or do?
The employee directly showed us the different type of screen protector. He also explained in detailed about the advantage and disadvantage for each of the screen protector.
4. How would you rate your level of satisfaction with this encounter? (Circle the most appropriate number).
Very dissatisfied
1
2
3
4
5
6
7
Very satisfied
5. What exactly made you feel this way?
I was so surprised that the employee still remembered my girlfriend and I. A week ago we went to the T-Mobile to ask about the IPhone 6s.
6. What could the employee/firm have done to increase your level of satisfaction with the encounter?
Nothing because I am completely satisfied with their service
7. What improvements need to be made to this service system?
I don’t think they need to improve anything because the employees always ask the customer if they need help or not as soon as they saw the customers.
8. How likely is it that you will go back to this service firm?
Very Unlikely
1
2
3
4
5
6
7
Very Likely
Please provide the reason(s). I will definitely go back because the employees are so kind, patient and really helpful.
Service Journal Entry Form
Your Name:
Name of Firm: 99 Chickens
Type of Service (industry): Restaurant
Date of Encounter: September 19, 2015
Time of Encounter: 5 PM
1. How did the encounter take place (e.g., in person, by phone, via a self-service technology)?
In person
2. What specific circumstances led to this encounter?
We wanted to eat the chicken
3. Exactly what did the firm/employee say or do?
They didn’t say a single word. They just took our order and then directly leave.
4. How would you rate your level of satisfaction with this encounter? (Circle the most appropriate number).
Very dissatisfied
1
2
3
4
5
6
7
Very satisfied
5. What exactly made you feel this way?
Because the employee did not talk at all
6. What could the employee/firm have done to increase your level of satisfaction with the encounter?
They should treat the customer better. The service is seriously so bad. I feel that they are actually really rude.
7. What improvements need to be made to this service system?
Actually the service system is not bad because it is a self-service restaurant. But I think the company should tell the employees to have more interaction with the customers to make a good and friendly impression.
8. How likely is it that you will go back to this service firm?
Very Unlikely
1
2
3
4
5
6
7
Ver ...
BUS 313 – Student NotesCOURSE DESCRIPTIONThis course intro.docxhartrobert670
BUS 313 – Student Notes
COURSE DESCRIPTION
This course introduces the students to the key components of entrepreneurship. Topics covered include identifying new venture opportunities, getting started in a new venture, creating a business plan, financing and marketing ideas, and organizing and managing a small business.
INSTRUCTIONAL MATERIALS
Required Resources
Kaplan, J. M., & Warren, A. C. (2013). Patterns of entrepreneurship management (4th ed.). Danvers, MA: John Wiley & Sons.
Supplemental Resources
Fast Company. (2013). General format. Retrieved from www.fastcompany.com
Hess, E. D. (2012). Grow to greatness: Smart growth for entrepreneurial businesses. Stanford, CA: Stanford University Press.
Inc. Magazine. (2013).General format. Retrieved from www.inc.com
Schweikart, L. & Pierson, D. L. (2010). American entrepreneur: The fascinating stories of the people who
defined business in the United States. New York, NY: American Management Association.
Stanford Graduate School of Business. (2013). Center for Entrepreneurial Studies. Retrieved from http://www.gsb.stanford.edu/ces/resources/links.html
COURSE LEARNING OUTCOMES
1. Examine entrepreneurship and different types of entrepreneurs.
2. Analyze the stages in the entrepreneurial process.
3. Examine the process of innovating and developing ideas and business opportunities.
4. Analyze different innovative business models to determine the best model for a specific venture.
5. Analyze the market, customers, and competition of entrepreneurs.
6. Examine the process of developing a business plan and setting up the company.
7. Analyze money sources for finding and managing funds.
8. Compare the different forms of intellectual property and how they differ.
9. Analyze the management of a successful innovative company.
10. Determine the most effective communication process to present the business to investors.
11. Analyze methods for exiting the venture.
12. Use technology and information resources to research issues in entrepreneurship.
13. Write clearly and concisely about entrepreneurship using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
Week
Preparation, Activities, and Evaluation
Points
1
Preparation
· Reading(s)
· Chapter 1: Getting Started as an Entrepreneur
· Chapter 2: The Art of Innovation
Activities
· Introduction Discussion
· Discussions
Evaluation
· None
20
20
2
Preparation
· Reading(s)
· Chapter 3: Designing Business Models
· e-Activities
· Go to Minority Business Entrepreneur (MBE) Website and explore the organization’s offerings, located at http://www.mbemag.com/. Then, go to the MBE Business Resource Directory, located at http://www.mbemag.com/index.php/resources/mwbe-resource-directory, and consider two to three businesses that would be good partners for one another. Be ...
BUS 1 Mini Exam – Chapters 05 – 10 40 Points S.docxhartrobert670
BUS 1
Mini Exam – Chapters 05 – 10
40 Points
Short Answer – Mind your time
Answer four questions from #1 - #6. Must answer #3 and #6. Answer
the XC question for extra credit. Question point count weighted equally.
It is all about business, so make sure to demonstrate / synthesize the bigger picture of business in each and
every answer.
Like all essays, specifying an exacting target word count is rather problematic. I am thinking each answer
would be about 250 - 300 words each, depending upon writing style. If you tend to be descriptive and whatnot,
that number could be 350 - 450 words.
Sidebar: Gauge your knowledge level in this way. This exam should take about 90 – 120 minutes to complete.
Students taking much longer may want to work with me to assess / discuss ways to help master this material in
a future conference session.
1. Although most new firms start out as sole proprietorships, few large firms are organized this way. Why
is the sole proprietorship such a popular form of ownership for new firms? What features of the sole
proprietorship make it unattractive to growing firms?
2. List and discuss at least three causes of small business failure. Workarounds, fixes, or methods to avoid
failure should be discussed.
3. Describe three different leadership styles and give an example of a situation in which each style could be
most used effectively.
4. Discuss Max Weber's views on organization theory. Is there a few principles that particularly resonate
in business today?
5. How has the emphasis of quality control changed in recent years? Describe some of the modern quality
control techniques that illustrate this change in emphasis.
6. Explain how managers could motivate employees by using the principles outlined in expectancy
theory? Create a story/example of expectancy theory at work, incorporating the three questions that
according to expectancy theory employees will ask.
7. XC – What is selective perception? Can you describe a business-centric scenario where selective
perception may hinder a businessperson’s ability to respond to a customer need?
I
Fireworks, Manifesto, 1974.
The Architectural Paradox
1. Most people concerned with architecture feel some sort
of disillusion and dismay. None of the early utopian ideals
of the twentieth century has materialized! none of its social
aims has succeeded. Blurred by reality! the ideals have turned
into redevelopment nightmares and the aims into bureau
cratic policies. The split between social reality and utopian
dream has been total! the gap between economic constraints
and the illusion of all-solving technique absolute. Pointed
Space
out by critics who knew the limits of architectural remedies,
this historical split has now been bypassed by attempts to
reformulate the concepts of architecture. In the process, a
new split appears. More complex, it is not the symptom of
prof ...
BullyingIntroductionBullying is defined as any for.docxhartrobert670
Bullying
IntroductionBullying is defined as any form of severe physical or psychological consequences.Bullying has been identified as a social issue in schools, homes and communities.Bullying can lead to both short term and long negative side effects.
Bullying is defined as any form of severe physical or pervasive act that includes communication in writing, electronically that is aimed at a student, or a group of student and it could have the following effects on the target. Bullying has been identified as a social issue in schools, homes and communities. Bullying can lead to both short term and long negative side effects. Many people tend to develop psychological problems as a result of engaging in bullying activities. Adopting effective measures to prevent bullying would also help to deal with the problem once and for all.
*
Forms of BullyingMere teasing.Talking trash about other peopleTrading insults.Physical harassment
The following actions have been identified as physical conduct forms that demonstrate forms of bullying. They include; Mere teasing.
Talking trash about other people. This shows an example of bullying that is practiced by people. Trading insults has also been widely recognised as a form of bullying. Physical harassment
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Effects of BullyingBullying can lead to both long term and short term side effects.Bullying can change personalities, psychological wellbeing and even lead to physical injuries.Negatively affecting the students’ mental or physical health
Bullying has serious negative consequences for the people who do practice it. Bullying can lead to both long term and short term side effects.
Bullying can change personalities, psychological wellbeing and even lead to physical injuries. People who have been bullied tend to development long term problems such as depression. Development of stress tends to happen once people have engaged in actions that lead to bullying. This is because the actions against bullying tend to overpower the minds and also brings in psychological problems,.
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A graphic showing No to Bullying
All forms of bullying are not acceptable in the society.
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How to Prevent BullyingTaking immediate action.Dealing with bullies physically.Criminalizing actions against bullying.
In order to deal with bullying effectively, several measures should be enacted to prevent any form of bullying. Measures such as taking immediate action upon any case of bullying would help to deter the action from ever arising again. The other solutions entail taking immediate forms of action would also help to prevent the act from ever occurring. Dealing with bullies physically and also criminalizing actions against bullying helps to prevent it at all costs. Social and emotional learning is a bullying prevention mechanism aimed at ensuring that students do not fall victim to bullying by equipping them with social and emotional skills. This technique is aimed at ensuring that students are equipp ...
BUS1001 - Integrated Business PerspectivesCourse SyllabusSch.docxhartrobert670
This syllabus outlines the course objectives, assignments, schedule, and policies for BUS1001 - Integrated Business Perspectives. The course introduces students to the role of business in society and explores career opportunities through team projects, case studies, quizzes, and discussions. Student evaluation is based on participation, assignments, and a final project to demonstrate understanding of business perspectives and principles.
BUMP implementation in Java.docxThe project is to implemen.docxhartrobert670
BUMP implementation in Java.docx
The project is to implement the BUMP client in java, with window size 1. Here is an overview of the three WUMP protocols (BUMP, HUMP, and CHUMP). Here are the files wumppkt.java, containing the packet format classes, and wclient.java, which contains an outline of the actual program. Only the latter file should be modified; you should not have to make changes to wumppkt.java.
What you are to do is the following, by modifying and extending the wclient.java outline file:
· Implement the basic transfer
· Add all appropriate packet sanity checks: timeouts, host/port, size, opcode, and block number
· Generate output. The transferred file is to be written to System.out. A status message about every packet (listing size and block number) is to be written to System.err. Do not confuse these!
· Terminate after a packet of size less than 512 is received
· Implement an appropriate "dallying" strategy
· send an ERROR packet if it receives a packet from the wrong port. The appropriate ERRCODE in this case is EBADPORT.
An outline of the program main loop is attached
recommended that you implement this in phases, as follows.
1. Latch on to the new port: save the port number from Data[1], and make sure all ACKs get sent to this port. This will mean that the transfer completes. You should also make sure the client stops when a packet with less than 512 bytes of data is received. Unless you properly record the source port for Data[1], you have no place to which to send ACK[1]!
2. For each data packet received, write the data to System.out. All status messages should go to System.err, so the two data streams are separate if stdout is redirected. To write to System.out, use System.out.write:
System.out.write(byte[] buf, int offset, int length);
For your program, offset will be 0, buf will typically be dpacket.data(), where dpacket is of type DATA (wumppkt.DATA). The length will be dpacket.size() - wumppkt.DHEADERSIZE (or, equivalently, dg.getLength() - wumppkt.DHEADERSIZE, where dg is a DatagramPacket object).
3. Add sanity checks, for (in order) host/port, packet size, opcode, and block number.
4. Handle timeouts, by retransmitting the most recently sent packet when the elapsed time exceeds a certain amount (4 seconds?). One way to do this is to keep a DatagramPacket variable LastSent, which can either be reqDG or ackDG, and just resend LastSent. Note that the response to an InterruptedIOException, a "true" timeout, will simply be to continue the loop again.
5. Add support for an dallying and error packets. After the client has received the file, dallying means to wait 2.0 - 3.0 timeout intervals (or more) to see if the final data packet is retransmitted. If it is, it means that the final ACK was lost. The dally period gives the client an opportunity to resend the final ACK. Error packets are to be sent to any sender of an apparent data packet that comes from the wrong port.
vanilla Normal transfer
lose Lose ever ...
BUS 303 Graduate School and Further Education PlanningRead and w.docxhartrobert670
BUS 303 Graduate School and Further Education Planning
Read and watch pieces on Planning for Graduate School. Answer related questions and write an essay.
· Read about earning a Master’s Degree.
· https://www.gradschools.com/masters/business
· Choose and read about two Master’s degree programs from the left hand column of Subject Selection options (image below) found on the webpage https://www.gradschools.com/masters/business
1-Report - List two subject that you selected to read/research:
One: ____________________
Two: _____________________
2-Discover:
Conduct research on two Master’s degree programs related to your undergraduate major that are offered by Virginia, DC, or Maryland Universities. Choose programs at two separate universities. If you are interested in other universities outside of this area, please feel free to research them as alternatives.
Discover information such as: What are the application processes, preferred GPA, required entrance exams, or prerequisites. What are the options for study (full time study, part time study, face-to-face classes or online classes)? What is the typical timeframe for completing the graduate program? What are the typical career opportunities for graduates from the Master’s program?
Section One- First - University and Graduate Program:
List the university and graduate program that you researched. Answer the research questions with words, phrases, or sentences.
· University and graduate program that you researched
(Enter information here)
· What are the application processes, preferred GPA, required entrance exams, or prerequisites?
· What are the options for study (full time study, part time study, face-to-face classes or online classes)?
· What is the typical timeframe for completing the graduate program?
· What are the typical career opportunities for graduates from the Master’s program?
Section Two: Second - University and Graduate Program
List the university and graduate program that you researched. Answer the research questions with words, phrases, or sentences.
· University and graduate program that you researched
· What are the application processes, preferred GPA, required entrance exams, or prerequisites?
· What are the options for study (full time study, part time study, face-to-face classes or online classes)?
· What is the typical timeframe for completing the graduate program?
· What are the typical career opportunities for graduates from the Master’s program?
3-Write:
Questions to answer in an essay with at least 400 words. The expectation is that the essay in made up of flowing sentences that are organized in to paragraphs. WORD formatted document is required.
· What did you learn about Master’s degree programs and earning a Master’s degree? If you have researched graduate programs in the past, what are the most important aspects of information that you learned about graduate education opportunities?
(At least one paragraph)
· List and discu ...
Bulletin Board Submission 10 Points. Due by Monday at 900 a.m..docxhartrobert670
Bulletin Board Submission: 10 Points. Due by Monday at 9:00 a.m.
As you've learned, it is important to be able to determine the elements of a crime and there are several places to turn for assistance in doing so.
First - Look at the statute for the crime. For example, in New York, the statute for Petit Larceny is Penal Law 155.25.
Second - Check to see if any of the terms in the statute are defined in another statute. For example, in New York, Larceny is defined in Penal Law 155.05
Third - If the elements are not clear from the statute, you may want to research case law to see if the courts have established the elements for the crime.
Fourth - Always remember to check the Jury Instructions.
They are an excellent source for identifying the elements, as this is how the court explains the crime to the jury.
Many states are now posting their Jury Instructions on the internet.
Section One –
Keeping the above in mind, please provide the statute under which a Defendant in your state would be charged with Rape (1st Degree if your state breaks it down in that manner) In addition, provide any relevant statutory definitions and an overview of the Jury Instructions. Then, provide cases addressing at least one of the elements of the statute.
Section Two –
Discuss whether or not a woman can be charged with Rape in your state. If not, what could she be charged with?
...
BUS 371Fall 2014Final Exam – Essay65 pointsDue Monda.docxhartrobert670
BUS 371
Fall 2014
Final Exam – Essay
65 points
Due: Monday, December 9 at 11:59 p.m. EST (Blackboard submission)
Directions:
Part One (this part) of your final exam is to be just that – yours! I expect you will work independently of your classmates to complete the exam.
As always in BUS 371, your grade will be affected by the quality of your writing – clarity, spelling, grammar, syntax, etc.
1. How has this course changed your view and/or understanding of management and its role in contemporary organizations? In your answer, compare your understanding/perception of management at the beginning of the class with your current understanding/perception. Be specific and honest. (10 points)
2. Would you describe your experience with your class team in BUS 371 as better than most of your experiences with previous class teams, about the same as most of your experiences with previous class teams, or worse than most of your experiences with previous class teams? Be specific and explain what happened with your team for you to form your impression. (10 points)
Depending on your answer to question 2, you will answer EITHER question 3 or question 4.
3. If your experience with your class team was better than most of your experiences with previous class teams, what do you think contributed to the positive experience? From what you’ve learned in BUS 371 this semester, what can you do, as an individual student, in future class (and workplace) teams to contribute to their success? Be specific in your answer. (If your experience with your class team in BUS 371 this semester was about the same or worse than your previous experiences with class teams, skip this question and answer question 4.) Be specific in your answer, referring to course material as appropriate. (10 points)
4. If your experience with your class team was about the same or worse than your experiences with previous class teams, what can you do, as an individual student, in future class (and workplace) teams to increase their success? Be specific in your answer, referring to course material as appropriate. (10 points)
5. What do you consider to be your most important “take aways” from this course? In other words, what concepts and/or ideas have you found most interesting? What elements of the course do think will be most likely to be useful to you when you become a manager?
NOTE: Be sure to include both what you’ve found most interesting and most likely to be useful from the course. (10 points)
6. Define, compare and contrast content, process and reinforcement theories of motivation, giving and explaining an example of each. How could a manager apply each of the theories in the workplace? Your answer should be specific and clearly demonstrate your understanding of these motivation theories and their application. (25 points)
feedback for group work:
Business 371 - Fall 2014
Individual Assignment Five
Peer Assessment – Round Two
Due: Friday, December 5 (submitted i ...
Burn with Us Sacrificing Childhood in The Hunger GamesSus.docxhartrobert670
This document provides a summary and analysis of the novel The Hunger Games by Suzanne Collins. It discusses how the novel depicts the sacrificing of childhood through the Hunger Games, where children are forced to fight to the death for entertainment. It explores themes of childhood, desire, identity formation, and how entering adulthood involves both recognition of culturally defined childhood as well as its loss. A key part of the analysis focuses on how the protagonist Katniss Everdeen develops a sense of self and is able to articulate her identity and desires through her experiences in the Hunger Games arena.
BUS 305 SOLUTIONS TOPRACTICE PROBLEMS EXAM 21) B2) B3.docxhartrobert670
BUS 305: SOLUTIONS TO
PRACTICE PROBLEMS EXAM 2
1) B
2) B
3) No, fan pattern (heteroscedasticity)
4) No, nonlinear relationship between X and Y
5) The black line is the regression line because it get closest to the sample points (minimizes error between the points and the line). The red line has a larger error; that is, larger total distance from points to the line.
6) Because it is reasonable to suppose that costs are dependent on production volume (since units are produced, directly resulting in costs), then regression is more appropriate for this data since regression is appropriate when an cause-and-effect relationship is assumed.
7) C
8) a) r = 0.8;
b) T = 1.31;
c) p = 0.117
d) There is no evidence of a significant correlation between X and Y in the population because we did not reject the null of H0: = 0.
9) Note: the following are not complete answers to Question 11; they are just enough for you to know whether your short answer addressed the correct things.
a) 1 = population slope, b1 = sample slope. On exam, would also want to address what you know (or don’t know) about each of these and how each is found.
b) An outlier can “drag” the regression line toward it. On the exam, also think about how this would affect the quality of your regression model and the predictions.
10) Yes, there appears to be a straight line relationship between the variables. Linear regression appears to be appropriate. The regression output is:
11) a) T = -0.09, p = 0.929, do not reject Ho, conclude there is no evidence of a relationship
b) R2 = 0.002 = 0.2%, No because value is very close to zero
c) Correlation = r = -0.0421. No, there is not a strong relationship between these variables. The correlation is nearly 0.
d) Regression line is Y^ = 1.26 – 0.035X.
Y^ = 1.26 – 0.035(100) = 1.26 – 3.5 = -2.24. No this does not make sense because you cannot have a negative number of near misses. It is not wise to predict with this model. The R-squared value is extremely low (essentially 0%), which means that there is no relationship at all between near misses and flights in this data. Therefore, predicting misses from flights is meaningless.
e) b1 = -0.035. As Number of flights increases by 1, we expect number of near misses to go down by 0.035. Or, put another way, as flights increases by 1000, we expect number of near misses to go down by 35. No, this does not make sense. We would assume that as flights increase, so would near misses.
12) a. Multiple regression is a direct extension of simple regression, except that now we have more than one independent (X) variable.
b. Note: the following is not a complete answer; it is just enough for you to know whether your short answer addressed the correct things: Multicollinearity is when the independent variables are highly correlated with one another. On the exam, also indicate how this affects the model, how one can identify if it is present, and what can be done to correct it.
c. Dummy variables are us ...
Burgerville- Motivation Goals.
Peer-reviewed articles.
Here are some articles I found:
1) Employees Motivation in Organizations: An integrative literature
Review:
http://www.ipedr.com/vol10/106-
S10089.pdf
2) Impact of Employees Motivation on Organizational
Effectiveness:
http://iiste.org/Journals/index.php/EJBM/article/viewFile/265/150
3) Shareholders win when employees are motivated:
http://www.forbes.com/2009/08/23/employee-motivation-stocks-intelligent-investing-returns.html
1. THE THEORY OF PURPOSEFUL- WORK BEHAVIOR: THE ROLE OF PERSONALITY, HIGHER-ORDER GOALS, AND JOB CHARACTERISTICS
http://web.a.ebscohost.com/ehost/pdfviewer/pdfviewer?sid=fa02d089-2c07-4af2-8637-23192c8c3b1f%40sessionmgr4004&vid=14&hid=4209
0. Relative Importance and Utilityof Positive Worker States: A Reviewand Empirical Examination
http://web.a.ebscohost.com/ehost/pdfviewer/pdfviewer?sid=fa02d089-2c07-4af2-8637-23192c8c3b1f%40sessionmgr4004&vid=27&hid=4209
Cam Sommer
1. http://psycnet.apa.org/journals/apl/72/4/658/
Comparative analysis of goal setting theories across cultures
0. http://amj.aom.org/content/29/2/305.short
Effects of Team building and goal setting on productivity: A field Experiment
The first employee’s interview
Mr. Kay Nguyen is working at Burgerville for over 2 years. He said that working at Burgerville is only temporary while attending school. The hour he works is outside of his school time, so it helps pay for tuition. The work is very busy during high traffic hours, especially at the drive-through during dinnertime. His main responsibility is handling cashier, but he often help others where needed. He starts pay at minimum wages.
His supervisor encourages employees from time to time, but the wage is very low for employee to stay. He explains that turnover at Burgerville is below average compare to other place he has worked before.
Goal Setting:
What did you learn from this job? How does it impact your future? I encounter customers every day, I learn a lot about customer service in person. He dealt with all type of customers. He learned about servicing and created a friendly environment for customers
While studying and working, his self-motivation can encourage his learning and success, whatever be the scenario. He won’t stop staying here as a cashier. He will keep pushing himself to reach his goal setting
What are your obstacles? How do you deal with it? The most frustrate situation he endures during his tenure at Burgerville is the irresponsibility of other employees. They sometime either do not show up for work or call in. This creates a lot of pressure at work, as he has to cover for their shift. He usually has to stay extra hours to clean up and cover for other shifts.
Does BurgerVille create rewards or something to motivate its employee? Does it make you feel happy or comfortable when working there? Mr. Nguyen’s supervisor usually awards his employees with movie tickets for their performances. Also, they are a ...
Bullying Bullying in Schools PaperName.docxhartrobert670
Bullying
Bullying in Schools Paper
Name
Class
Date
Professor
Bullying in Schools Paper
Bullying is mean spirited and unwanted intimidation by another student. Bullying can come in many different forms but the result is an imbalance of power where one student suffers physical and verbal attacks as well as social exclusion. The bully repeatedly focuses in on their victims and subjects them to continued harassment and false rumors. Bullying causes the victims extreme emotional damage and lifelong pain but occurs most commonly in the school setting. In order to ensure that bullying is prevented the educational system will need to become more proactive and create programs and services designed to educate, reduce, deter and punish bullying.
Types and Extent of Bullying
The three types of bullying experienced by the youthful victim in the school setting consist of verbal and physical assaults as well as social exclusions. The types of verbal threats the victims of bullying suffer are name calling, false gossip, lewd sexual comments, taunts, and threats to cause harm. Physical assaults include hitting, kicking, pushing, tripping, pinching, and spitting on the victim. Social exclusions includes the bully taking steps to isolate the victim from peers by leaving them out of social events or gatherings and talking rudely about them to other peers. Other students will fear the bully and go along with their mean spirited actions. The victim will be isolated and the bully will take steps to embarrass the student in front of other peers. The bully will spread malicious rumors and make rude comments to the victim.
Adolescents are extremely sensitive to rejection and the opinions of peers, both of which can serve as catalysts for revenge (Booth, 2011). The result is the bullying becomes escalated and the victim takes revenge on the bully or physical altercations occur. Bullying is a major problem in society. While bullying occurs most in the school setting there are other places where bullying occurs. Bullies target victims using social networks and will bully them at social events. Victims of bullies are harassed and attacked on school buses and on school playgrounds as well as in the victim’s neighborhood. While bullying can happen anywhere it is most prevalent in schools making it the responsibility of educational systems to take steps to see it stopped.
In 2001 in a report conducted by the Bureau of Juvenile Justice Statistics it was discovered that 20% of all students will be bullied while in high school while the number creeps up to almost 30% when dealing with school children from second to sixth grade (DeVoe, 2009). This comes to one in seven students from kindergarten to twelfth grade being victims of bullying. Over half of the students surveyed have been witness to bullying in the school setting and over 70% find bullying is a real issue in their school as well as the report found girls where far more ...
Building Design and Construction FIRE 1102 – Principle.docxhartrobert670
The document discusses building design and construction for fire safety. It outlines five objectives of fire-safe design: life safety, property protection, continuity of operations, environmental protection, and historical preservation. It also describes different types of building construction including non-combustible (Type I-II) and combustible (Type III-V) structures. Testing and ratings of construction materials are discussed in relation to flame spread, smoke development, and fire resistance.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM
A review of the growth of the Israel Genealogy Research Association Database Collection for the last 12 months. Our collection is now passed the 3 million mark and still growing. See which archives have contributed the most. See the different types of records we have, and which years have had records added. You can also see what we have for the future.
How to Make a Field Mandatory in Odoo 17Celine George
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
A workshop hosted by the South African Journal of Science aimed at postgraduate students and early career researchers with little or no experience in writing and publishing journal articles.
Walmart Business+ and Spark Good for Nonprofits.pdfTechSoup
"Learn about all the ways Walmart supports nonprofit organizations.
You will hear from Liz Willett, the Head of Nonprofits, and hear about what Walmart is doing to help nonprofits, including Walmart Business and Spark Good. Walmart Business+ is a new offer for nonprofits that offers discounts and also streamlines nonprofits order and expense tracking, saving time and money.
The webinar may also give some examples on how nonprofits can best leverage Walmart Business+.
The event will cover the following::
Walmart Business + (https://business.walmart.com/plus) is a new shopping experience for nonprofits, schools, and local business customers that connects an exclusive online shopping experience to stores. Benefits include free delivery and shipping, a 'Spend Analytics” feature, special discounts, deals and tax-exempt shopping.
Special TechSoup offer for a free 180 days membership, and up to $150 in discounts on eligible orders.
Spark Good (walmart.com/sparkgood) is a charitable platform that enables nonprofits to receive donations directly from customers and associates.
Answers about how you can do more with Walmart!"
हिंदी वर्णमाला पीपीटी, hindi alphabet PPT presentation, hindi varnamala PPT, Hindi Varnamala pdf, हिंदी स्वर, हिंदी व्यंजन, sikhiye hindi varnmala, dr. mulla adam ali, hindi language and literature, hindi alphabet with drawing, hindi alphabet pdf, hindi varnamala for childrens, hindi language, hindi varnamala practice for kids, https://www.drmullaadamali.com
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
Chapter 4 - Islamic Financial Institutions in Malaysia.pptx
Bshs 325 Week 4 Macro SystemMacro Systems The concept of perso.docx
1. Bshs 325 Week 4 Macro System
Macro Systems
The concept of personal empowerment is drawn within each
individual. Personal empowerment is the ability to have
influence on events and those individuals who surround
themselves at an intimate level. It is a place in time when an
individual knows and understands his or her goal and where
they are headed. It is also when an individual that they are
ready for change. An example of personal empowerment is a
wife and mother who have decided that a change is necessary
for her and children and makes the necessary steps to leave her
abusive husband who has physically and verbally and abused
herself and children. At this point of time the wife has
determined that positive change is in order for the safety of her
and her children. As it relates to interpersonal empowerment is
when one or more persons collaborate to make decisions to
follow through with a plan. Last, political empowerment is the
government working to help the community and promoting
political participation on specific issues for the community
population (Zastrow & Krist-Ashman, 2010).
Social work is viewed in three categories: macro, mezzo, and
micro. These three categories at times have a tendency to
coincide and influence each other. The practice of macro social
work is the effort to help clients by intervening in a larger
system, such as at the neighborhood, institution, or at a smaller
group level (Zastrow & Krist-Ashman, 2010). Macro practice
empowers clients by involving them in systematic change. An
example would be part of a change in a social change at a large
scale. .Mezzo social work practice deals with groups considered
a smaller and medium size group. This can include school
system, a local neighborhood, or at the community level. This
will go a long way to ensure that the needs and challenges of
individual clients are understood and addressed in conjunction
with larger social issues (Macro, mezzo, and micro social work,
2. 2012). An example would be community organization. Micro
practice is the third and considered the most common type of
social work. This is a type of service most individuals imagine
social workers should be participating on his or her behalf. The
micro category is one that the social work social worker
engages with the individual and family level to assist with
solving their problems. Examples would be helping individuals
find housing, jobs, health care and social services (Macro,
Mezzo, and Micro Social Work, 2012).
The functionalist view is one where an individual considers that
everything in society must have a proper function. If it is part
of society it must have a function, which also encompasses
those at the poverty level. Based on the functionalist poverty
level it is viewed to have two main functions. First it acts as a
motivator because it is viewed as a warning. People would most
likely and want to strive to work harder and succeed than be
considered labeled as an individual at the poverty level. At
some level, many individuals have seen poverty, and this is a
constant reminder for him or her to work hard to avoid society
associating poverty to them. Second, poverty acts as a means to
have a “feel good factor.” It is a way of measuring how well
one is doing and to work harder to attain and maintain a level
above poverty. When individuals have struggled and
experienced poverty, he or she realizes that their due diligence
to rise above this level has proven to be successful. These
individuals find themselves exceeding in this area level, and
understand that their current level could be much worse
(Perspectives on Poverty, 2010).
As it relates to an interactions’ theory, these individuals will
view poverty as a shared expectation. Unfortunately, the poor
are judged negatively by influential groups. So they have a
tendency to believe how they are viewed and settle on their
position in life. They do not try to improve their living
arrangements or work toward achieving success. They believe
that poverty is not a cause of economic depression, but involves
the person’s self-concept. To solve the poverty problems;
3. interactions’ lean toward believing that the stigma associated
with poverty should be eliminated. This in itself will perhaps
cause positive changes to occur.
The human service worker plays a large part in the macro
environment. The social worker will often be engaged in policy
practice because policy changes happen very often in
communities and organizations. The social service workers have
varies roles such as planner, policy analyst, program
coordinator, community organizer, manager, and administrator.
The social worker also has responsibilities that deal with change
in communities and organizations. They must identify the
systems in need of change and the type of change needed. These
changes may lead to community intervention, or intervention in
an organization.
The macro system deals with communities, and organizations.
One may ask them self how does this system impact child
maltreatment, sexual abuse, crime, and delinquency. It should
be noted that none of these are taken lightly. If a child is
experiencing mistreatment the police and a social worker will
get involved. The social worker will have regular visits with the
child and his or her family. If mistreatment is found then the
child will be removed from the household and placed in foster
care. The parents will lose custody of their children and be
charged with child neglect in the correct manner. Sexual abuse
is also very serious. Anytime a report of sexual abuse occurs the
police are notified and become involved with the case. The
perpetrator is charged and is taken into custody. If it is a child,
proper protocol involves counseling and regular checkups.
Crime is also handled in a similar way. The police and courts
get involved and the perpetrator is sentenced accordingly based
on the crime committed, which is contingent on the severity of
the crime. These systems also have delinquency prevention
programs and develop programs based on historical findings
(Macro Practice in Social Work, 2012).
In conclusion, both the social worker and client participate in
the macro, mezzo, and micro system to work toward a positive
4. outcome and a means to secure that collaboration amongst all
are working toward the same goal.
References
Macro, mezzo, and micro social work, 2012. Retrieved August
5, 2013 from:
http://socialworklicensemap.com/macro-mezzo-and-micro-
social-work
Macro practice in social work. 2012. Retrieved August 5, 2013
from:
http://www.peasonhighered.com/assets/hip/us/hip_us_pearsonhi
ghered/samplechapter/0205838782.pdf.
Perspectives on Poverty, 2012. Retrieved August 5, 2013 from:
http://www.school-
portal.co.uk/groupdownloadfile.asp?groupid=46096&resourceid
e=133736
Zastrow, C.H., & Kirst-Ashman, K.K. (2010). Understanding
human behavior and the social environment (8th ed.). Belmont,
CA: Brooks/Cole.
Daiga 16
ANALYSIS OF A GOVERNMENTAL ENTITY’S FINANCIAL
STATEMENTS
City Of Gaithersburg, MD
FY 2012
For The Fiscal Year Ended June 30, 2012
By
Kahmandin W. Daiga
University Of MD – Eastern Shore
5. ACCT 405
May 2, 2013
Title of Contents
1. Transmittal
letter…………………………………………………Page
3
2. Executive
Summary………………………………………………Page
5
3. General
Information………………………………………….......Page
5
4. Governmental Entity’s
Funds............................................................Page
7
5. Evaluation of Financial
Conditions...................................................Page
8
6. Illustrations/References/Other
material.........................................Page
13
7. Governmental-wide financial
statements........................................Page
14
8. General Fund financial
statements...................................................Page
16
May 2, 2013
To the Mayor and the City Council
To the Residents of the City of Gaithersburg, Maryland;
6. Our state law requires that, within four months of the close of
each fiscal year, all general purpose local governments publish
a complete set of financial statements presented in conformity
with generally accepted accounting principles (GAAP). Also it
should be audited in accordance with generally accepted
auditing standards by a firm of licensed certified public
accountants. Adhering to the requirements, we hereby issue the
Comprehensive Annual Financial Report (CAFR) for the city of
Gaithersburg, Maryland, for June 30, 2012.
Management assumes full responsibility for the completeness
and reliability of all the information presented in this report. As
management, we assert that, to the best of our knowledge and
belief, this financial report is complete and reliable in all
material respects.
McGladrey LLP, a firm of licensed certified public accountants,
audited the City of Gaithersburg’s financial statements. The
goal of the independent audit was to provide reasonable
assurance that the basic financial statements are free of material
misstatement. The independent auditor concluded, based upon
the audit, that there was a reasonable basis for rendering an
unqualified opinion that the City of Gaithersburg financial
statements for the fiscal year that ended June 30, 2012 are fairly
presented in conformity with GAAP.
REPORTING ENTITY
The City’s financial statements include Casey Community
Center operations, Aquatic Facility operations, Senior Center
operations, and all departments and funds operated by the City
of Gaithersburg. Additionally, the Employees’ Retirement Plan
is included as a component unit of the reporting entity.
The financial activities of the Montgomery County Board of
Education and the Washington Suburban Sanitary Commission
are not considered part of the City’s reporting entity.
7. ECONOMIC CONDITION AND OUTLOOK
Gaithersburg is centrally located in the heart of Montgomery
County. It occupies approximately 10.33 square miles, with
population of 62,848 as of July 2012. In 2012, CNN/Money
Magazine ranked Gaithersburg #23 on a national list of Best
Places to Live. The current economic condition of the City is
excellent, and we are confident that this can be maintained.
MedImmune, one of 10 largest pharmaceutical companies in the
world, is headquartered in Gaithersburg. Some other
firms/companies include Digene, GenVec, Antex, Gene Logic,
IBM and Lockheed Martin. We were recently involved that
Adventist HealthCare will move its corporate headquarters to
Gaithersburg, and Novavax will be relocating to the City as
well.
Expansion Management magazine concludes that Gaithersburg
possesses many attributes these technology firms seek,
including a superior work force, good transportation
infrastructure, a pro=business government, competitive
operating costs, and quality of life.
Due to the current economy, real property tax revenue posted a
moderate increase, resulting in an overall increase to total
revenues for fiscal year 2012.
MAJOR INITIATIVES
Through a strategic planning process, the City of Gaithersburg
identified several major programs needed to meet resident
requirements, in conformity with applicable federal and state
standards. Some of these programs include, naming a few: -
Implementing traffic and transportation management strategies
to improve the safety, structure and function of streets, transit,
bikeways and sidewalks within the City. - Implementing the
Master Plan for Parks, Recreation, cultural, and Leisure
Activities. - Maintaining support of neighborhood Community
8. Policing Programs. – Actively pursue the Olde Towne Blue
print.
The largest capital projects are Technology Projects, one of
which is Planning, Code Enforcement and Inspection package
($700k); the renovation of the Water Park at Bohrer Park at
Summit Hall Farm ($1.4mm); major street reconstructions
projects and street resurfacing projects ($1.3mm). The figures
in parenthesis represent FY 2012 appropriations.
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN
FINANCIAL REPORTING AND DISTINGUISED BUDGET
PRESENTATION
A Certificate of Achievement for Excellence in Financial
Reporting was awarded to the City of Gaithersburg by the
Government Finance Officers Association of United States and
Canada (GFOA) for its CAFR for the year that ended June 30,
2011. This certificate is a prestigious national award
recognizing conformance with the highest standards for
preparation of state and local government financial reports.
Gaithersburg has received the certificate for 34 consecutive
years (1978-2011). A certificate is only valid for a period of
one year only.
An award of Distinguished Presentation for its annual budget
for the fiscal year beginning July 1, 2011 was presented to the
City of Gaithersburg by GFOA. Gaithersburg is proud to be the
recipient of the award for the ninth consecutive year (FY 2003-
2011).
ACKNOWLEDGEMENTS
Preparing this report in a timely manner could not have been
accomplished without the professional, efficient, and dedicated
services of the entire staff of the Department of Finance and
Administration, along with the various City staff that
contributed to its preparation. We also acknowledge the
9. cooperation and help of the City’s departments throughout the
year. Finally, we would like to thank the Mayor and the
members of the City Council for their interest and support.
Respectfully Submitted,
Kahmandin W. Daiga, CGFM
Director of Finance and Administration
EXECUTIVE SUMMARY
During the accounting cycle, Gaithersburg’s government-wide
net assets increased by 5.5 million. The General Fund reported
an excess of revenues over expenditures and other financing
sources and uses of $8.9 million after making $5.4 million
transfer to the Capital Projects Fund. The city’s financial
position improved over the past year: total governmental funds’
fund balance increased by 11% to $80.8 million. Interest income
decreased from $91K to $54K, as a result of financial market
conditions.
The City of Gaithersburg seems to be in a strong financial
condition, with great financial strengths and just a few red flags
and financial strains, based on my interpretations of the ratios
calculated in Illustration 10-3, Illustration 10-4, and Illustration
10-7.
I compared my performance measures with another
governmental entity - The City of Annapolis, Maryland which
was computed by Mr. Spencer Harris. Unfortunately for my
city, the Comprehensive Annual Financial Report (CAFR) did
not provide me with as much information on its financial
statements to help me compute all the ratios. I only computed
11 out of 18 ratios and Annapolis’s CAFR gave Spencer enough
information to compute 16 out of 18 ratios. That alone portrays
how different the two cities are; how detailed or less detailed
they can be on the CAFR; and how differently they choose to
10. operate their cities.
GENERAL INFORMATION
The Introductory section of the City of Gaithersburg’s
Comprehensive Annual Financial Report was very well
structured. Most importantly it was written in a manner where
anybody who understands the basic English can read and
comprehend. It provided background and context of the CAFR
which were not included in the scope audit. The contents of the
introductory sections was; the Certificate of Achievement for
Excellence in financial Reporting for the prior years; List of
Principal Officials; Letter of Transmittal; and an Organizational
Chart. The transmittal letter went into great detail of four pages
in length.
From the introductory, it is safe to conclude that the City of
Gaithersburg deserves the great recognition it gets, especially
the fact that it was ranked #23 on a national list of Best Places
to Live. Gaithersburg is my hometown, so I am very proud of it
and can attest to its recognized attributes such as family
purchasing power, median home price sales, student test scores,
hob growth, air quality, commute crimes, and great access to
arts and leisure activities. I too believe that the City of
Gaithersburg’s consistent strategy to attract biotechnology firms
continues to reap substantial benefits! I hope they continue
winning certificates from GFOA!
The City’s Financial Section comprised of and Independent
Auditors’ Report, Management’s Discussion and Analysis
(MD&A), Basic Financial Statements, Required Supplementary
Information (other than MD&A), and Notes to Financial
Statements. Apparently the MD&A is best understood if read in
conjunction with the transmittal letter and the City’s basic
financial statements. I never understood that logic until I read
the three sections back and forth…and it made perfect sense and
made it easier to understand Gaithersburg’s CAFR.
11. The Independent Auditors’ Report, which was McGladrey LLP,
provided its opinion on the fair presentation of the basic
financial statements. The MD&A provided a narrative
introduction, overview, and analysis. The Government-Wide
Financial Statements provided information on governmental and
business type activities of Gaithersburg. The Fund Financial
Statements provided information on the financial position of
specific funds of the City of Gaithersburg. Then Notes to
Financial Statements gave a summary of significant accounting
policies and related disclosures, i.e. Encumbrances,
Investments, Inventory, Receivables etc.
During the accounting cycle, Gaithersburg’s government-wide
net assets increased by 5.5 million. The General Fund reported
an excess of revenues over expenditures and other financing
sources and uses of $8.9 million after making $5.4 million
transfer to the Capital Projects Fund. The city’s financial
position improved over the past year: total governmental funds’
fund balance increased by 11% to $80.8 million. Interest income
decreased from $91K to $54K, as a result of financial market
conditions.
The city’s assets exceeded its liabilities at the close of FY 2012
by $171.6 million. Its total revenues were $53.3 million. Local
property taxes funding amounted to $24.6 million;
intergovernmental funding, $10 million; charges for services,
$13.1 million; operating grants and contributions, $.8 million;
and capital grants and contributions, $1.3 million. The
remaining $3.5 million primarily came from admission and
amusements and hotel and motel taxes, and franchise fees.
The City of Gaithersburg is a strong proponent of the “pay-as-
you-go” methodology, and proud of the fact that the city has no
outstanding debt obligations. The City’s debt consists only of
compensated absences payable and other post-employment
benefits liabilities.
12. The Statistical Section of the City outlined information in great
detail to help for understanding what the information in the
financial statements, note disclosures, and required
supplementary information said about Gaithersburg’s overall
financial health or well-being. This section demonstrated the
City’s Financial Trends, Revenue Capacity, Debt Capacity,
Economic and Demographic Information, and Operating
Information.
The financial trend contained trend information to help me
understand how the City’s financial performance and well-being
have changed over time.The revenue capacity helped me assess
the City’s most significant local revenue sources, the property
tax and the room tax. The debt capacity presented information
to help analyze the affordability of the City’s current levels of
outstanding debt and its ability to issue additional debt in the
future. Economic and demographic information showed
economic and demographic indicators to understand the
environment within which the City’s financial activities take
place. The operating information contained service and
infrastructure data to help me understand how the information
in the Gaithersburg’s financial report relates to the services the
City provides and the activities it performs.
Amount of Full-Time City Government employees in
Gaithersburg in 2012 was 366.2. The number increased by four
from 2011, but it has actually decreased a lot as compared to
other previous years. In 2012, Most of the City’s residents are
employed at the National Institute of Standards and Technology
(.42%). Real Property tax rates increased from 1.208 in 2011 to
1.270 in 2012. It seems that a great chunk of Gaithersburg’s
source of tax revenue throughout the years is from Property
taxes.
GOVERNMENTAL ENTITY’S FUND
Governmental Funds: Governmental fund reporting focuses on
the sources, uses, and balances of current financial resources.
The City of Gaithersburg maintains only two governmental
funds.
13. The General Fundis the general operating fund of the City.
Many of the more important activities of the City, including
operation of the City’s general service departments, street and
highway maintenance, public safety, parks and recreation
programs are accounted for in this fund. The general fund had
less expenditure than revenues in 2012, thereby increasing total
fund balance to $52.1 million. It is important to note that the
net change in fund balance is $8.9 million. This figure is
calculated on the modified accrual basis and is slightly different
from the $8.2 million budgetary basis surplus. This difference is
due to the treatment of prior and current year encumbrances.
The largest revenue source for the General Fund is City
property tax.
The Capital Projects Fund is used to account for financial
resources to be used for the acquisition or construction of
capital facilities. CPF showed a $0.9 million decrease in fund
balance. The CPF’s total fund balance of $28.6 million
represents authorized and funded projects that are not complete.
The General Fund made a $5.4 million transfer to the Capital
Projects Fund. Capital Projects Fund expenditures of $6.3
million included the Senior Center renovation and equipment
replacement, acquisition and renovation of the historical Budd
Carr into museum space, City wide emergency efficiency
upgrades, water park expansion, public safety cameras installed
in Olde Towne and storm water management projects, street
reconstruction and resurfacing.
Fiduciary Funds: They are statements that provide information
about the financial relationships where the City acts solely as a
trustee or agent for the benefit of others.
The Agency Funds is like a clearing mechanism for cash
resources, which are collected, held as such for a brief period,
and then disbursed to authorized recipients. Gaithersburg’s
Forest Conservation Fund is included as such and accounts for
monies held on behalf of developers for reforestation. On the
statement of fiduciary net assets, AF amounted to deposits of
$153,341.
14. Gaithersburg’s Pension Trust Fund accounts for the
contributions made by the City and its employees to finance
future pension payments. Net assets held in trust for pension
benefits under PTF summed up to $44,672,453. The pension
plan is maintained as a PTF.
The City of Gaithersburg’s Retiree Benefit Trust Fund accounts
for contributions made by the City and its employees to finance
future other postemployment benefit payments. The plan was
and is normally administered by a committee appointed by the
City. The total RBTF for Gaithersburg was $3,537,105.
It is observed that Private-Purpose Trust Funds are used in the
City to report all other trust arrangements under which principal
and income benefit individuals, private organizations, or other
governments. PPTF’s certificate of deposit equals $13,552, but
its total asset is $15,552 because $2000 was due from other
funds. The City’s Sam and Claire Rosen Trust Fund is included
too and accounts for recreational sports scholarships financed
by the interest earnings of the fund.
EVALUATION OF FINANCIAL CONDITIONS
ILLUSTRATION 10-3:
City of Gaithersburg
Governmental Funds Financial Ratios
Indicator
Calculation
(see Ill. 10-3 for definition of ratios)
2012
1. Revenues Per Capita:
53,304,767
17. 0.11
39,709,150
ILLUSTRATION 10-4:
City of Gaithersburg
Government-wide Financial Performance Measures
Performance Measures
Calculation
(see Ill. 10-4 for definition of ratios)
2012
($ or % or number of times)
1
Unrestricted net position:
72,126,415
53,304,767
135%
2
General Fund budgetary
fund balance:
11,081,062 + 40,627,029
53,943,944 - 5,437,130
107%
3
Debt to assets:
17,204,164
188,787,473
9%
4
Current ratio:
89,330,579
6,466,944
13.81
19. $0.00
11
Property taxes per capita:
24,575,499*
62,848
$391.03
* Actual property tax levy information was not provided;
property tax revenue was used instead.
ILLUSTRATION 10-7:The Performeter® analysis for 2012 is as
follows:
City of Gaithersburg, Maryland - Performeter® Analysis – 2012
Performance Measures
2012
Computation
Rating
Weight
Score
Financial Position:
1
Unrestricted net position
135%
10
3
30
2
GF budgetary fund balance
107%
10
2
20
20. 3
Debt to assets
9%
10
1
10
4
Current ratio
13.81
10
3
30
5
Quick ratio
13.75
10
2
20
Financial Position Score
10
Financial Performance:
6
Change in net position
22. 1
3
10
Bonded debt per capita
$0.00
10
1
10
11
Property taxes per capita
$391.03
1
1
1
Financial Capability Score
4.67
Total suggested weight
and score for items 1-11
21
174
Overall Financial Performance Score
7.27
23. INTERPRETATIONS OF CALCULATIONS
The City of Gaithersburg seems to be in a strong financial
condition, with great financial strengths and just a few red flags
and financial strains, based on the following interpretations of
the ratios calculated in Illustration 10-3, Illustration 10-4, and
Illustration 10-7:
· Gaithersburg’s unrestricted net position (assets) of 135%
proofs that it has a high level of reserves that it may draw from,
if it needs to, to meet future needs. Its budgetary carryover
position looks excellent with a percentage above 100. The debt
to assets ratio of 9% shows that the degree to which the City’s
total assets have been funded with debt in FY 2012 is extremely
low. Which is a very good thing because it means it is not
funded by borrowed assets. The current and quick ratios
indicate that the City is very liquid and can pay its current
liabilities with ease.
· The change in net position (assets) ratio portrays that the City
of Gaithersburg’s overall financial condition improved by 5.5%
or $5,508,438 from the previous years, rather than declining or
being stagnant. Interperiod equity was 112% proves that the
City has lived within its means for the fiscal year. Basically,
Gaithersburg’s current revenues paid for its cost of operating
the City. It did not rely on past or future revenues. The sales tax
growth of 3% shows the state of the City’s local economy. The
ratio was not an exemplary percentage. The sales tax growth
poses a red flag for the City and it should be monitored. As a
side note, neither state law nor the City Charter mandates a
limit on the amount of municipal debt that may be issued
· Looking at the computations, the City of Gaithersburg’s
revenue dispersion was 30%. The ratio falls a lot below the
acceptable percentage, therefore it poses a second red flag for
the City. It implies that only 30% of Gaithersburg’s revenue is
beyond its direct control. As far as calculating the bonded debt
per capita, keep in mind that All bonds are used to fund the
24. acquisition, construction, and equipping of an assisted living
facility at Asbury Methodist Village ,a specific third party that
is not part of the City’s financial reporting entity. An agreement
was executed between Asbury Methodist Village, Incorporated
and the City concurrently with the issuance of the bonds. The
full faith and credit of the City have not been pledged in
support of the bonds, and in the event of default, the City
cannot be held liable. Hence, the reason I used $0.00 for general
bonded debt (bond payable). So with a bonded debt per capita of
$0.00, Gaithersburg has no long-term general obligation debt
burden on its taxpayers. Property taxes per capita came up to
$391, which indicates the City’s property tax burden on its tax
payers. It is not a good number at all; in fact it is extremely
high.
· Looking specifically at Illustration 10-7: The Gaithersburg’s
2012 overall performance of 7.27 appears to be a little above
acceptable, considering that a score of 5 is deemed acceptable.
Its financial position is very strong and it is at its maximum of
10, with individual scores at the highest rates. It is a perfect
score and a perfect rate! Financial performance is 7.14, which is
above acceptable. What really brought down the financial
performance score was the sales tax growth score. Financial
capability was the weakest with 4.67, scoring below the mid-
point/acceptable point of 5.
Lawton will need to remain vigilant in the forthcoming years if
it wants to stay at an acceptable capability level:
· It needs to increase its revenue dispersion by increasing its
non-tax revenue sources.
· Secondly, it needs to decrease its property taxes per capita by
about $344 in order to become at least acceptable with a score
of 5.5. It can do that by decreasing the property tax levy or the
only other way is to increase its population (population increase
is a little unrealistic and a little beyond its control).
25. Additionally an increase in sales tax growth will bring
Gaithersburg’s financial performance close to the highest score
of 10.
· The solution is to decrease its change in sales and use tax
revenue. That is the difference between the current and prior
year. There are no major signs of fiscal stress yet.
Comparison: City of Gaithersburg vs. City of Annapolis
I compared my performance measures with another
governmental entity - The City of Annapolis, Maryland which
was computed by Mr. Spencer Harris. Unfortunately for my
city, the Comprehensive Annual Financial Report (CAFR) did
not provide me with as much information on its financial
statements to help me compute all the ratios. I only computed
11 out of 18 ratios and Annapolis’s CAFR gave Spencer enough
information to compute 16 out of 18 ratios. That alone portrays
how different the two cities are; how detailed or less detailed
they can be on the CAFR; and how differently they choose to
operate their cities.
Ultimately, the City of Gaithersburg’s overall financial
performance (7.27) was slightly above Annapolis’s (5.7) by
1.57. Gaithersburg’s financial position (10) was higher than
Annapolis’s (6.7) by 3.3. However Gaithersburg lacked the
computations for capital asset condition and pension plan
funding, so maybe its score would have been a little lower if I
had found calculated them. Annapolis’s financial performance
was 6.3, which is less than mine by just .84. Gaithersburg does
not operate using business-type activities (BTA), but Annapolis
does. So maybe my score would have been affected negatively
because BTA affected Annapolis negatively. Lastly,
Gaithersburg’s financial capability was 4.67 and Annapolis’ was
3.9.
26. In conclusion, Gaithersburg seems to be at a better financial
position than Annapolis. Again, I will put in perspective that
both cities operate very differently and that ultimately affected
the differences between our scores. It appears that both cities
are straining when it comes to Property taxes per capita.
Although we both have a score of 1, Annapolis is straining more
with $566 more than Gaithersburg. Gaithersburg could use a
little advice from Annapolis on how to get a good score on
Revenue dispersion.
Illustrations/References/Other materials
Illustration 10-
3…………………………………………………..Page
8
Illustration 10-
4…………………………………………………..Page
9
Illustration 10-
5…………………………………………………..Page
10
Statement of Net
Assets…………………………………………....Page
14
Statement of
Activities…………………………………………….Page
15
Balance Sheet - Governmental
Funds…………………………….Page
16
REFERENCES
The Department of Finance and Administration, Harold Belton,
Director. (October 26, 2012). Www.gaithersburgmd.gov. In
Gaithersburg, Maryland. Retrieved March 28, 2013,
http://www.gaithersburgmd.gov/Documents/finance/12_Gaithers
burg_CAFR_Final.pdf .
27. Jacqueline L. Reck, Suzanne L. Lowensohn, Earl R. Wilson.
(January 6, 2012). Accounting for
Governmental and Nonprofit Entities . In McGraw-Hill.
Analysis of a Governmental Entity's Financial Statement City of
Annapolis For Fiscal Year Ended
June 30, 201, by Spencer Harris.
City Of Gaithersburg, Maryland
Statement of Net Assets
June 30, 2012
Governmental
Activities
28. Assets
Cash and cash equivalents
$ 605,288
Investments
84,114,469
Receivables:
Due from other governments
3,621,172
34. 590,410
Due in more than one year:
Accumulated unused compensated absences
1,528,760
Other postemployment benefit liability
8,618,050
Total liabilities
17,204,164
Net Assets
Invested in capital assets
36. Changes In
Net Assets
Program Revenues
Functions/Programs
Expenses
Charges For
Services
Operating
Grants And Contributions
Capital
Grants And Contributions
Primary
Government Governmental Activities
Governmental activities:
General government $ 16,369,822
$ 2,731,495 $ 59,662 $ 345,774 $
(13,232,891)
Public safety 10,538,639
4,295,957 377,729 168,888
(5,696,065)
Public works 13,138,836
2,630,871 - 480,693
(10,027,272)
Parks and recreation 5,659,702
37. 3,412,020 108,000 -
(2,139,682)
Community services and development 2,089,330
- 206,547 317,479
(1,565,304)
Total governmental activities $ 47,796,329
$ 13,070,343 $ 751,938 $ 1,312,834 $
(32,661,214)
General revenues:
Property tax
24,575,499
Franchise fees
689,385
Admissions, amusement, and hotel taxes
2,395,490
Intergovernmental not restricted to specific programs
9,986,624
Investment earnings
54,191
Miscellaneous revenues
468,463
Total general revenues
38,169,652
Change in net assets
5,508,438
Net assets:
38. Beginning
166,074,871
Ending
$ 171,583,309
City Of Gaithersburg, Maryland
Balance Sheet – Governmental Funds
June 30, 2012
General
Fund
Capital Projects
Fund
Total
Governmental
Funds
Assets
Cash $ 605,288
$ - $ 605,288
Investments 84,114,469
- 84,114,469
prepaid 350,595
- 350,595
Inventory 65,972
- 65,972
Due from other funds -
29,256,130 29,256,130
39. Due from other governments 3,621,172
- 3,621,172
Other receivables 573,083
- 573,083
Total assets
$ 89,330,579 $ 29,256,130 $
118,586,709
Liabilities And Fund Balances
Liabilities:
Accounts payable $ 1,069,795
$ 485,342 $ 1,555,137
Accrued liabilities 662,427
127,124 789,551
Deposits 2,317,519
- 2,317,519
Deferred revenue 3,289,372
- 3,289,372
Due to other governments 56,423
- 56,423
Due to other funds 29,810,385
- 29,810,385
Total Liabilities:
37,205,921 612,466
37,818,387
Fund balances:
Non-spendable 416,567
- 416,567
40. Committed -
3,266,162 3,266,162
Assigned 11,081,062
25,377,502 36,458,564
Unassigned 40,627,029
- 40,627,029
Total fund balances
52,124,658 28,643,664
80,768,322
Total liabilities and
fund balances
$ 89,330,579 $ 29,256,130 $
118,586,709
ACCT405
Guidelines for Term Project:
Analysis of a Governmental Entity’s Financial Statements
1. The purposes of this project include:
- An in-depth look at how a governmental entity conducts its
business.
- Understanding the accounting system for governmental
entities and the operation of various funds and accounting
groups.
- An evaluation of the entity’s strengths and weaknesses of its
financial conditions such as revenues, expenditures, debt
41. services and unfunded liabilities.
- Providing the interested parties (e.g., city council, state
representatives, citizens and county residents) with useful
information concerning the entity’s operational performance and
financial position.
2. In this project, each individual student would:
- choose a governmental entity (State, County or City): by
February 28, 2013
- obtain Comprehensive Annual Financial Report (CAFR) for
the year ended June 30, 2012.
- study and analyze the CAFR.
- prepare a progress report by March 28, 2013.
- prepare final report and submit by April 30, 2013.
3. Final report should be arranged in the following order with
binding and should not exceed 15 pages, excluding exhibits and
appendices.
(1) Cover page: Title of the project
(2) Overall Outline
- Title of Contents
- Transmittal letter
- Executive summary
42. (3) General Information
(4) Governmental Entity’s Funds
(5) Evaluation of Financial Conditions
(6) Exhibits/Appendices/References/Other materials
(7) Government-wide financial statements & Fund (at least GF)
financial statements from CAFR.
4. General Information
- Discuss CAFR and all related components for the
governmental entity.
- Your discussion should include the three sections of CAFR
(Introductory, Financial and Statistical section)
5. Governmental Entity’s Funds
- Identify all the funds used in the governmental entity (e.g.,
GF, SRF, DSF etc.)
- Analyze each fund.
6. Evaluation of Financial Conditions
- Use the financial measures in Chapter 10 of the textbook
(Illustrations 10-3 & 10-4).
43. - Calculate these measures using all the information from
CAFR.
- Measures should be compared with benchmarks and checked
against applicable red flag levels.
- Provide brief interpretation for each financial measure as well
as overall conclusions.
- Conclusions should include potential causes or sources for
financial strains/strengths, and predictions on financial
conditions in the forthcoming years (short-term and long-term).
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