Chapter 9Review the comprehensive annual financial report (CAFR).docx

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Chapter 9 Review the comprehensive annual financial report (CAFR) and answer the following questions: 1. Indicate the activities accounted for in both internal service funds and major enterprise funds. Comment on whether any of these activities could also have been accounted for in a general or other governmental fund. 2. How are the internal service fund activities reported in the government-wide statement of net position? How are they reported in the proprietary funds statement of net position? 3. Did any of the internal service funds report significant operating surpluses or deficits for the year? Were any accumulated significant net asset balances over the years not invested in capital assets? 4. Were any of the government's enterprise funds "profitable" during the year? If so, what has the government done with the "earnings"? Has it transferred them to the general fund? 5. Does the government have revenue bonds outstanding that are related to business-type activities? If so, for what activities? 6. Do the financial statements include a statement of cash flows for proprietary funds? Is the statement on a direct or an indirect basis? In how many categories are the cash flows presented? Which of these categories resulted in net cash inflows? Which resulted in net cash outflows? 7. What was the total operating income? What was total net cash provided by operating activities? What accounts for the largest difference between these two amounts? 8. Has the city entered into any service concession arrangements? Which specific ones, and why? Chapter 10 Review the comprehensive annual financial report (CAFR) and answer the following questions: 1. Does the government maintain any permanent funds? If so, are they major or nonmajor funds and for what purposes? 2. Does the government maintain any fiduciary funds? If so, for what purposes? 3. Does the government contribute to one or more pension plans? Are they defined benefit or defined contribution plans? If they are defined benefit plans, are they single employer (maintained by the government itself) or multiple-employer plans? 4. Does the government report pension expenses or expenditures? If so, in which fund or funds? 5. Does the government report pension liabilities? If so, in which fund or funds? 6. Does the CAFR indicate the actuarial value of plan assets and liabilities? Are the plans over- or underfunded? 7. Does the CAFR include the financial statements of the pension plans? Does it indicate that the pension plans issue their own reports and that these are publicly available? 8. Did the pension fund investments have a "good year"? 9. Does the CAFR indicate that the government provides other postemployment benefits? If so, what is the nature of these benefits? How are they reported? 10. Does the government maintain any custodial funds? How many and for what purposes? ***Note to writer: The CAFR needed to answer all 18 questions is attached. .

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8. Has the city entered into any service concession
arrangements? Which specific ones, and why?
Chapter 10
Review the comprehensive annual financial report (CAFR) and
answer the following questions:
1. Does the government maintain any permanent funds? If so,
are they major or nonmajor funds and for what purposes?
2. Does the government maintain any fiduciary funds? If so, for
what purposes?
3. Does the government contribute to one or more pension
plans? Are they defined benefit or defined contribution plans? If
they are defined benefit plans, are they single employer
(maintained by the government itself) or multiple-employer
plans?
4. Does the government report pension expenses or
expenditures? If so, in which fund or funds?
5. Does the government report pension liabilities? If so, in
which fund or funds?
6. Does the CAFR indicate the actuarial value of plan assets and
liabilities? Are the plans over- or underfunded?
7. Does the CAFR include the financial statements of the
pension plans? Does it indicate that the pension plans issue
their own reports and that these are publicly available?
8. Did the pension fund investments have a "good year"?

9. Does the CAFR indicate that the government provides other
postemployment benefits? If so, what is the nature of these
benefits? How are they reported?
10. Does the government maintain any custodial funds? How
many and for what purposes?
***Note to writer: The CAFR needed to answer all 18 questions
is attached.

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T/F questions are worth .5 point each: 1.A fund in itself is a separate legal entity that is established to comply with laws that require that certain transactions be segregated and accounted for as a separate "fund." F 2.The Financial Accounting Standards Board (FASB) sets generally accepted accounting principles (GAAPs) for non-government not-for-profit organizations, while government non-profit organizations must follow GASB. T 3.The size of a government's operations does not necessarily coincide with the number of funds it establishes. T 4.The MDA section of the basic financial statements is an introduction of events that have occurred in the organization as well as the possible effects of events that might happen. T 5.The government wide financial statements are presented in addition to fund financial statements and include the entity's fiduciary activities. 6.The budget of an NFP organization is not integrated into the record-keeping procedures and the applicable financial statements, as it is for governmental entities. 7.Certain revenues are precluded by GAAP from being recorded in special revenue funds. Revenues that are earmarked for expenditures for major capital projects should be recorded in special revenue funds. 8.NFP organizations adjust the value of their long-term debt for discounts or premiums on issuance of the debt, whereas governments list their long-term debt in the General Long-term Liabilities accounts at face value even though it may have been issued at a discount or at a premium. 9.Because they use full accrual accounting, NFPs account for depreciation. There is an exception, however, in regard to certain assets that have collection value which are preservable in their current condition, and have a claim on resources sufficient to preserve them indefinitely. 10. Proprietary funds use the accrual basis of accounting and the economic resources measurement focus. Accordingly, proprietary funds recognize revenues when they are earned and recognize expenses when a liability is incurred. 11.The basis of accounting describes when transactions are recorded, not what transactions are recorded. Accordingly, allocations such as depreciation and amortization are not recorded as expenditures of governmental funds, nor are long-term liabilities. 12.Governmental funds use the current financial resources measurement focus, which recognizes as expenditures those costs that result in a decrease in current financial resources. 13.Routine employer contributions from the general fund and internal services billings from the enterprise fund are treated as transfers between funds. 14.The City of Virginia Beach issues $5 million in revenue bonds on January 1 to build a water line for the water enterprise fund. Interest is payable every six months. What entry is made for interest expense as of June 30 th ? 0 60,000 45,000 30,000 15.The GASB requires each governmental entity to prepare a CAFR. 16. The budget for Virginia Beach authorizes e.

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Note: I need 1-2 page answer of the following discussion. Must include 1-2 scholarly references. Your answer must be 100% original. Discussion Review the Comprehensive annual financial report (CAFR) you obtained and address the following questions. 1. Were any of the government's enterprise funds "profitable" during the year? If so for what has the government done with the earnings? Has it transferred them to the general fund? 2. Does the government have revenue bonds outstanding that are related to business-type activities? If so, for what activities? 3. Do the financial statements include a statement of cash flows for propriety funds? In how many categories are the cash flows presented? Is the statement on a direct or indirect basis? Textbook: Granof,M.H.&Khumawala,S.B.(2011). Government and Non-for-profit accounting: Concepts and practices.(5thed.) Hoboken, NJ: Wiley & Sons. .

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Complete the multiple choice questions in Exercise 12-15, p. 510: 1-10 PLEASE USE APA GUIDELINES TITLE IT: MULTIPLE CHOICE ASSIGNMENT 12-15 Multiple Choice. Choose the best answer. 1. Budgets of government entities: Are integrated with the financial accounting system. Enable governments to demonstrate compliance with laws and to communicate performance effectiveness. Are adopted by governments after required public hearings. All of the above. 2. Which of the following statements regarding budgets of not-for-profit organizations is true? Not-for-profit organization budgets are legal documents reflecting plans for spending resources. A not-for-profit entity may choose to prepare a budget to demonstrate accountability to its resource providers, such as donors and grantors. The budgeting approaches used for governments generally cannot be used by not-for-profit entities. All of the above statements are true. 3. Page 511Which of the following steps would not usually be part of the budgeting process? Heads of operating departments prepare budget requests. The chief executive (mayor or city manager, as appropriate) formally adopts the budget, thus giving it the force of law. One or more public budget hearings are held. Budget officer and other central administrators review and make adjustments to departmental requests. 4. The budgeting principle in generally accepted accounting principles (GAAP) for state and local governments states that: The accounting system should provide the basis for appropriate budgetary control. Budgetary comparison schedules should be presented as required supplementary information for the General Fund and each major special revenue fund that has a legally adopted budget. Annual budgets should be adopted by each government. All of the above. 5. The budgetary comparisons required of state and local governments under GASB standards: Can be presented as a schedule within required supplementary information (RSI) or as a statement in the basic financial statements. Must be a schedule included as part of RSI. Continues to be a statement included in the basic financial statements. Is no longer required. 6. An approach to budgeting that requires the very existence of each program and the amount of resources requested to be allocated to that program to be justified each year is called: Incremental budgeting. Zero-based budgeting. Performance budgeting. Planning-programming-budgeting. 7. Which of the following does not represent a performance measurement group under the balanced scorecard? Customer. Internal business processes. Economy and efficiency. Learning and growth. 8. Governments that choose to report service efforts and accomplishments (SEA): Must adhere to GASB SEA gui.

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CHAPTER 3 Understanding Regulations, Accreditation Criteria, and Other Standards ofPractice NAEYC Administrator Competencies Addressed in This Chapter: Management Knowledge and Skills 2. Legal and Fiscal Management · Knowledge and application of the advantages and disadvantages of different legal structures · Knowledge of different codes and regulations as they relate to the delivery of early childhood program services · Knowledge of child custody, child abuse, special education, confidentiality, anti-discrimination, insurance liability, contract, and laborlaws pertaining to program management 5. Program Operations and Facilities Management · Knowledge and application of policies and procedures that meet state/local regulations and professional standards pertaining to thehealth and safety of young children 7. Marketing and public relations · Skill in developing a business plan and effective promotional literature, handbooks, newsletters, and press releases Early Childhood Knowledge and Skills 5. Children with Special Needs · Knowledge of licensing standards, state and federal laws (e.g., ADA, IDEA) as they relate to services and accommodations for childrenwith special needs 10. Professionalism · Knowledge of laws, regulations, and policies that impact professional conduct with children and families · Knowledge of center accreditation criteria Learning Outcomes After studying this chapter, you will be able to: 1. Describe the purpose of regulations that apply to programs of early care and education and list several topics they address. 2. Identify several ways accreditation standards are different from child care regulations. 3. State the purpose of Quality Rating and Improvement Systems (QRIS). 4. List some ways qualifications for administrators and teachers are different for licensure, for accreditation, and in QRIS systems. 5. Identify laws that apply to the childcare workplace, such as those that govern the program’s financial management and employees’well-being. Marie’s Experience Marie has been successful over the years in keeping her center in compliance with all licensing regulations. She is proud of her teachers andconfident that the center consistently goes above and beyond licensing provisions designed simply to keep children healthy and safe. She knowsthat the center provides high-quality care to the children it serves, but has never pursued accreditation or participated in her state’s optionalQuality Rating and Improvement System (QRIS) because of the time and effort it would require. Her families have confidence in her program anddo not seem to need this additional assurance that it provides high-quality services day in and day out. Large numbers of families rely on out-of-home care for their infants, toddlers, preschoolers, and school-age children during the workday. In2011, there were 312,254 licensed child care facilities with a capacity to serve almost 10.2 million children. About 34% of these facilitieswere child care center.

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CHAPTER 20 Employment Law and Worker Protection Washington DC Federal and state laws provide workers’ compensation and occupational safety laws to protect workers in the United States. Learning Objectives After studying this chapter, you should be able to: 1. Explain how state workers’ compensation programs work and describe the benefits available. 2. Describe employers’ duty to provide safe working conditions under the Occupational Safety and Health Act. 3. Describe the minimum wage and overtime pay rules of the Fair Labor Standards Act. 4. Describe the protections afforded by the Family and Medical Leave Act. 5. Describe unemployment insurance and Social Security. Chapter Outline 1. Introduction to Employment Law and Worker Protection 2. Workers’ Compensation 1. Case 20.1 • Kelley v. Coca-Cola Enterprises, Inc. 3. Occupational Safety 1. Case 20.2 • R. Williams Construction Company v. Occupational Safety and Health Review Commission 4. Fair Labor Standards Act 1. Case 20.3 U.S. SUPREME COURT Case • IBP, Inc. v. Alvarez 5. Family and Medical Leave Act 6. Consolidated Omnibus Budget Reconciliation Act and Employee Retirement Income Security Act 7. Government Programs “ It is difficult to imagine any grounds, other than our own personal economic predilections, for saying that the contract of employment is any the less an appropriate subject of legislation than are scores of others, in dealing with which this Court has held that legislatures may curtail individual freedom in the public interest.” —Stone, Justice Dissenting opinion, Morehead v. New York (1936) Introduction to Employment Law and Worker Protection Generally, the employer–employee relationship is subject to the common law of contracts and agency law. This relationship is also highly regulated by federal and state governments that have enacted myriad laws that protect workers from unsafe working conditions, require employers to provide workers’ compensation to employers injured on the job, prohibit child labor, require minimum wages and overtime pay to be paid to workers, require employers to provide time off to employees with certain family and medical emergencies, and provide other employee protections and rights. Poorly paid labor is inefficient labor, the world over. Henry George This chapter discusses employment law, workers’ compensation, occupational safety, pay and hour rules, and other laws affecting employment. Workers’ Compensation Many types of employment are dangerous, and many workers are injured on the job each year. Under common law, employees who were injured on the job could sue their employers for negligence. This time-consuming process placed the employee at odds with his or her employer. In addition, there was no guarantee that the employee would win the case. Ultimately, many injured workers—or the heirs of deceased workers—were left uncompensated. Workers’ compensation acts were enacted by states in response to the unfairness of that result. These acts crea.

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Chapter 1 Global Issues: Challenges of Globalization A GROWING WORLDWIDE CONNECTEDNESS IN THE AGE OF GLOBALIZATION HAS GIVEN CITIZENS MORE OF A VOICE TO EXPRESS THEIR DISSATISFACTION. In Brazil, Protestors calling for a wide range of reforms marched toward the soccer stadium where a match would be played between Brazil and Uruguay. Learning Objectives 1. 1.1Identify important terms in international relations 2. 1.2Report the need to adopt an interdisciplinary approach in understanding the impact of new world events 3. 1.3Examine the formation of the modern states with respect to the thirty years’ war in 1618 4. 1.4Recall the challenges to the four types of sovereignty 5. 1.5Report that the European Union was created by redefining the sovereignty of its nations for lasting peace and security 6. 1.6Recall the influence exerted by the Catholic church, transnational companies, and other NGOs in dictating world events 7. 1.7Examine how globalization has brought about greater interdependence between states 8. 1.8Record the major causes of globalization 9. 1.9Review the most important forms of globalization 10. 1.10Recount the five waves of globalization 11. 1.11Recognize reasons as to why France and the US resist globalization 12. 1.12Examine the three dominant views of the extent to which globalization exists Revolutions in technology, finance, transportation, and communications and different ways of thinking that characterize interdependence and globalization have eroded the power and significance of nation-states and profoundly altered international relations. Countries share power with nonstate actors that have proliferated as states have failed to deal effectively with major global problems. Many governments have subcontracted several traditional responsibilities to private companies and have created public-private partnerships in some areas. This is exemplified by the hundreds of special economic zones in China, Dubai, and elsewhere. Contracting out traditional functions of government, combined with the centralization of massive amounts of data, facilitated Edward Snowden’s ability to leak what seems to be an almost unlimited amount of information on America’s spying activities. The connections between states and citizens, a cornerstone of international relations, have been weakened partly by global communications and migration. Social media enable people around the world to challenge governments and to participate in global governance. The prevalence of mass protests globally demonstrates growing frustration with governments’ inability to meet the demands of the people, especially the global middle class. The growth of multiple national identities, citizenships, and passports challenges traditional international relations. States that played dominant roles in international affairs must now deal with their declining power as global power is more diffused with the rise of China, India, Brazil, and other emerging market countries. States are i.

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CHAPTER 23 Consumer Protection Restaurant Federal and state governments have enacted many statutes to protect consumers from unsafe food items. Learning Objectives After studying this chapter, you should be able to: 1. Describe government regulation of food and food additives. 2. Describe government regulation of drugs, cosmetics, and medicinal devices. 3. Identify and describe unfair and deceptive business practices. 4. Describe the United Nations Biosafety Protocol concerning genetically altered foods. 5. List and describe consumer financial protection laws. Chapter Outline 1. Introduction to Consumer Protection 2. Food Safety 1. Case 23.1 • United States of America v. LaGrou Distribution Systems, Incorporated 3. Food, Drugs, and Cosmetics Safety 1. LANDMARK LAW • Food, Drug, and Cosmetic Act 2. ETHICS • Restaurants Required to Disclose Calories of Food Items 3. GLOBAL LAW • United Nations Biosafety Protocol for Genetically Altered Foods 4. Product and Automobile Safety 5. Medical and Health Care Protection 1. LANDMARK LAW • Health Care Reform Act of 2010 6. Unfair and Deceptive Practices 1. CONTEMPORARY ENVIRONMENT • Do-Not-Call Registry 7. Consumer Financial Protection 1. CONTEMPORARY ENVIRONMENT • Consumer Financial Protection Bureau 2. ETHICS • Credit CARD Act 3. BUSINESS ENVIRONMENT • Dodd-Frank Wall Street Reform and Consumer Protection Act “ I should regret to find that the law was powerless to enforce the most elementary principles of commercial morality.” —Lord Herschell Reddaway v. Banham (1896) Introduction to Consumer Protection and Product Safety Originally, sales transactions in this country were guided by the principle of caveat emptor(“let the buyer beware”). This led to abusive practices by businesses that sold adulterated food products and other unsafe products. In response, federal and state governments have enacted a variety of statutes that regulate the safety of food, drugs, cosmetics, toys, vehicles, and other products. In addition, governments have enacted consumer financial protection laws that protect consumer-debtors in credit transactions. These laws are collectively referred to as consumer protection laws . consumer protection laws Federal and state statutes and regulations that promote product safety and prohibit abusive, unfair, and deceptive business practices. This chapter covers consumer protection and product safety laws. Food Safety The safety of food is an important concern in the United States and worldwide. In the United States, the U.S. Department of Agriculture (USDA) is the federal administrative agency that is responsible primarily for regulating meat, poultry, and other food products. The USDA conducts inspections of food-processing and storage facilities. The USDA can initiate legal proceedings against violators. U.S. Department of Agriculture (USDA) A federal administrative agency that is responsible for regulating the safety of meat, poultry, and other food products. The following case involve.

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Chapter 18 : When looking further into the EU’s Energy Security and ICT sustainable urban development, and government policy efforts: Q2 – What are the five ICT enablers of energy efficiency identified by European strategic research Road map to ICT enabled Energy-Efficiency in Buildings and constructions, (REEB, 2010)? identify and name those five ICT enablers , provide a brief narrative for each enabler, note: Need 400 words. Need references Please find the attached .

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CHAPTER 17 Investor Protection and E-Securities Transactions New York Stock Exchange This is the home of the New York Stock Exchange (NYSE) in New York City. The NYSE, nicknamed the Big Board, is the premier stock exchange in the world. It lists the stocks and securities of approximately 3,000 of the world’s largest companies for trading. The origin of the NYSE dates to 1792, when several stockbrokers met under a buttonwood tree on Wall Street. The NYSE is located at 11 Wall Street, which has been designated a National Historic Landmark. The NYSE is now operated by NYSE Euronext, which was formed when the NYSE merged with the fully electronic stock exchange Euronext. Learning Objectives After studying this chapter, you should be able to: 1. Describe the procedure for going public and how securities are registered with the Securities and Exchange Commission (SEC). 2. Describe e-securities transactions and public offerings. 3. Describe the requirements for qualifying for private placement, intrastate, and small offering exemptions from registration. 4. Describe insider trading that violates Section 10(b) of the Securities Exchange Act of 1934. 5. Describe the changes made to securities law by the Jumpstart Our Business Startups (JOBS) Act and its effect on raising capital by small businesses. Chapter Outline 1. Introduction to Investor Protection and E-Securities Transactions 2. Securities Law 1. LANDMARK LAW • Federal Securities Laws 3. Definition of Security 4. Initial Public Offering: Securities Act of 1933 1. BUSINESS ENVIRONMENT • Facebook’s Initial Public Offering 2. CONTEMPORARY ENVIRONMENT • Jumpstart Our Business Startups (JOBS) Act: Emerging Growth Company 5. E-Securities Transactions 1. DIGITAL LAW • Crowdfunding and Funding Portals 6. Exempt Securities 7. Exempt Transactions 8. Trading in Securities: Securities Exchange Act of 1934 9. Insider Trading 1. Case 17.1 • United States v. Bhagat 2. Case 17.2 • United States v. Kluger 3. ETHICS • Stop Trading on Congressional Knowledge Act 10. Short-Swing Profits 11. State “Blue-Sky” Laws “The insiders here were not trading on an equal footing with the outside investors.” —Judge Waterman Securities and Exchange Commission v. Texas Gulf Sulphur Company 401 F.2d 833, 1968 U.S. App. Lexis 5796 (1968) Introduction to Investor Protection and E-Securities Transactions Prior to the 1920s and 1930s, the securities markets in this country were not regulated by the federal government. Securities were issued and sold to investors with little, if any, disclosure. Fraud in these transactions was common. To respond to this lack of regulation, in the early 1930s Congress enacted federal securities statutes to regulate the securities markets, including the Securities Act of 1933 and the Securities Exchange Act of 1934. The federal securities statutes were designed to require disclosure of information to investors, provide for the regulation of securities issues and trading, and prevent fraud. Today, many .

CHAPTER 17 Investor Protection and E-Securities TransactionsNe.docx

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Chapter 13 Law, Ethics, and Educational Leadership: Making the Connection Introduction This chapter presents examples from the ISLLC standards of the relationship between law and ethics. The chapter also provides examples of how knowledge of law and the application of ethical principles to decision making helps guide school leaders through the sometimes treacherous waters of educational leadership. Focus Questions 1. How may ethical considerations and legal knowledge guide school leader decision making? 2. Why is it important to consider a balance between these two sometimes competing concepts? Case Study So Many Detentions, So Little Time Jefferson Middle School (JMS) was the most racially and culturally diverse of the three middle schools in Riverboat School District, a relatively affluent bedroom community within commuter distance of Capital City. Unfortunately, the culture of Jefferson Middle School was not going well. Over the past 5 years, assistant superintendent Sharon Grey had seen JMS become a school divided by an underlying animosity along racial and socioeconomic lines. This animosity was characterized by numerous clashes between student groups, between teachers and students, between campus administrators and teachers, and between teachers and parents. Sharon finally concluded that JMS was a “mess.” After much thought and a few sleepless nights, Sharon as part of her job description made the recommendation to the Riverboat school board to not reemploy Jeremy Smith as principal of JMS. Immediately after the board decision, Sharon organized a search committee of teachers, parents, and campus administrators and began the process of finding the right principal for JMS. The committee finally agreed on Charleston Jones. Charleston was a relatively inexperienced campus administrator but had impressed the committee with his instructional leadership knowledge, intelligence, and youthful energy. However, the job of stabilizing JMS was proving to be more of a challenge than anyone had anticipated. Charleston had instituted a schoolwide discipline plan and had insisted that teachers and school administrators not deviate from the plan. However, he could sense that things were still not right. Animosity among student and parent groups remained just below the surface, ready to erupt at the slightest provocation. Clashes between teachers and students were still relatively frequent. Teachers still blamed one another, school administrators, and the school resource officer for a lack of order in the school. Change was not coming quickly to RMS, and Charleston understood that although school management had improved, several aspects of school culture were less than desirable. Student suspension rates remained high, and parental support was waning. As one of the assistant principals remarked after the umpteenth student referral, “So many detentions, so little time!” Charleston felt the need to talk. He reached for the phone and made an appointment with.

Chapter 13 Law, Ethics, and Educational Leadership Making the Con.docx

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Chapter 12 presented strategic planning and performance with Intuit. Define Key Performance Indicators (KPI) and Key Risk Indicators (KRI)? How does an organization come up with these key indicators? Do you know of any top-down indicators? Do you know of any bottom-up indicators? Give some examples of both. In what way does identifying these indicators help an organization? Are there any other key indicators that would help an organization? Requirements: Initial posting by Wednesday Reply to at least 2 other classmates by Sunday (Post a response on different days throughout the week) Provide a minimum of 2 references on the initial post and one reference any response posts. Proper APA Format (References & Citations)/No plagiarism .

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ChapterTool KitChapter 710/27/15Corporate Valuation and Stock Valuation7-4 Valuing Common Stocks—Introducing the Free Cash Flow (FCF) Valuation ModelData for B&B Corporation (Millions)Constant free cash flow (FCF) =$10Weighted average cost of capital (WACC) =10%Short-term investments =$2Debt =$28Preferred stock =$4Number of shares of common stock =5The first step is to estimate the value of operations, which is the present value of all expected free cash flows. Because the FCF's are expected to be constant, this is a perpetuity. The present value of a perpetuity is the cash flow divided by the cost of capital:Value of operations (Vop) =FCF/WACCValue of operations (Vop) =$100.00millionB&B's total value is the sum of value of operations and the short-term investments: Value of operations$100+ ST investments$2Estimated total intrinsic value$102The next step is to estimate the intrinsic value of equity, which is the remaining total value after accounting for the claims of debtholders and preferred stockholders: Value of operations$100+ ST investments$2Estimated total intrinsic value$102− All debt$28− Preferred stock$4Estimated intrinsic value of equity$70The final step is to estimate the intrinsic common stock price per share, which is the estimated intrinsic value of equity divided by the number of shares of common stock: Value of operations$100+ ST investments$2Estimated total intrinsic value$102− All debt$28− Preferred stock$4Estimated intrinsic value of equity$70÷ Number of shares5Estimated intrinsic stock price =$14.00The figure below shows a summary of the previous calculations.Figure 7-2B&B Corporation's Sources of Value and Claims on Value (Millions of Dollars except Per Share Data)Inputs:Valuation AnalysisConstant free cash flow (FCF) =$10Value of operations$100Weighted average cost of capital (WACC) =10%+ ST investments$2Short-term investments =$2Estimated total intrinsic value$102Debt =$28− All debt$28Preferred stock =$4− Preferred stock$4Number of shares of common stock =5Estimated intrinsic value of equity$70÷ Number of shares5Estimated intrinsic stock price$14.00Data for Pie ChartsShort-term investments =$2Value of operations =$100Total =$102Debt =$28Preferred stock =$4Estimated equity value =$70Total =$1027-5 The Constant Growth Model: Valuation when Expected Free Cash Flow Grows at a Constant RateCase 1: The expected free cash flow at t=1 and the expected constant growth rate after t=1 are known.First expected free cash flow (FCF1) =$105Weighted average cost of capital (WACC) =9%Constant growth rate (gL) =5%When free cash flows are expected to grow at a constant rate, the value of operations is:Value of operations (Vop) =FCF1 / [WACC-gL]Value of operations (Vop) =$2,625Case 2: Constant growth is expected to begin immediately.Most recent free cash flow (FCF0) =$200Weighted average cost of capital (WACC) =12%Constant growth rate (gL) =7%When free cash flows are expected to grow at a constant rate, the value of operations is:.

ChapterTool KitChapter 7102715Corporate Valuation and Stock Valu.docx

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CHAPTER 12 Working with Families and Communities NAEYC Administrator Competencies Addressed in This Chapter: Management Knowledge and Skills 6. Family Support · Knowledge and application of family systems and different parenting styles · The ability to implement program practices that support families of diverse cultural, ethnic, linguistic, and socio-economic backgrounds · The ability to support families as valued partners in the educational process 3. Staff Management and Human Relations · The ability to relate to staff and board members of diverse racial, cultural, and ethnic backgrounds 7. Marketing and Public Relations · The ability to promote linkages with local schools 9. Oral and Written Communication · Knowledge of oral communication techniques, including establishing rapport, preparing the environment, active listening, and voicecontrol · The ability to communicate ideas effectively in a formal presentation Early Childhood Knowledge and Skills 6. Family and Community Relationships · Knowledge of the diversity of family systems, traditional, non-traditional and alternative family structures, family life styles, and thedynamics of family life on the development of young children · Knowledge of socio-cultural factors influencing contemporary families including the impact of language, religion, poverty, race,technology, and the media · Knowledge of different community resources, assistance, and support available to children and families · Knowledge of different strategies to promote reciprocal partnerships between home and center · Ability to communicate effectively with parents through written and oral communication · Ability to demonstrate awareness and appreciation of different cultural and familial practices and customs · Knowledge of child rearing patterns in other countries 10. Professionalism · Ability to make professional judgments based on the NAEYC “Code of Ethical Conduct and Statement of Commitment” Learning Outcomes After studying this chapter, you will be able to: 1. Explain three approaches that programs of early care and education might take to working with families. 2. Identify some of the benefits enjoyed by children, families, and programs when families are engaged with the programs serving theiryoung children. 3. Describe some effective strategies for building trusting relationships with all families. 4. Identify the stakeholder groups and the kinds of expertise that should be represented on programs’ advisory committees and boardsof directors. Grace’s Experience The program that Grace directs has been an important part of the neighborhood for more than 20 years. She knows she is benefiting from thegoodwill it has earned over the years. It is respected because of its tradition of high-quality outreach projects, such as the sing-along the childrenpresent at the senior center in the spring. The program’s tradition of community involvement has meant that local businesses have always beenwilling to help out when asked fo.

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Chapter 10. Political Socialization: The Making of a Citizen Learning Objectives · 1Describe the model citizen in democratic theory and explain the concept. · 2Define socialization and explain the relevance of this concept in the study of politics. · 3Explain how a disparate population of individuals and groups (families, clans, and tribes) can be forged into a cohesive society. · 4Demonstrate how socialization affects political behavior and analyze what happens when socialization fails. · 5Characterize the role of television and the Internet in influencing people’s political beliefs and behavior, and evaluate their impact on the quality of citizenship in contemporary society. The year is 1932. The Soviet Union is suffering a severe shortage of food, and millions go hungry. Joseph Stalin, leader of the Communist Party and head of the Soviet government, has undertaken a vast reordering of Soviet agriculture that eliminates a whole class of landholders (the kulaks) and collectivizes all farmland. Henceforth, every farm and all farm products belong to the state. To deter theft of what is now considered state property, the Soviet government enacts a law prohibiting individual farmers from appropriating any grain for their own private use. Acting under this law, a young boy reports his father to the authorities for concealing grain. The father is shot for stealing state property. Soon after, the boy is killed by a group of peasants, led by his uncle, who are outraged that he would betray his own father. The government, taking a radically different view of the affair, extols the boy as a patriotic martyr. Stalin considered the little boy in this story a model citizen, a hero. How citizenship is defined says a lot about a government and the philosophy or ideology that underpins it. The Good Citizen Stalin’s celebration of a child’s act of betrayal as heroic points to a distinction Aristotle originally made: The good citizen is defined by laws, regimes, and rulers, but the moral fiber (and universal characteristics) of a good person is fixed, and it transcends the expectations of any particular political regime.* Good citizenship includes behaving in accordance with the rules, norms, and expectations of our own state and society. Thus, the actual requirements vary widely. A good citizen in Soviet Russia of the 1930s was a person whose first loyalty was to the Communist Party. The test of good citizenship in a totalitarian state is this: Are you willing to subordinate all personal convictions and even family loyalties to the dictates of political authority, and to follow the dictator’s whims no matter where they may lead? In marked contrast are the standards of citizenship in constitutional democracies, which prize and protect freedom of conscience and speech. Where the requirements of the abstract good citizen—always defined by the state—come into conflict with the moral compass of actual citizens, and where the state seeks to obscure or obliterate t.

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Chapters one and two Answer the questions in complete paragraphs (at least 3), APA style (citations/references) and make sure to separate/number the answers 1. Explain the differences between Classic Autism and Asperger Disorder according to the DSM-V (Diagnostic Statistical Manual of the American Psychiatric Association). 2. How is ASD identified and diagnosed? Name and describe some of the measurement tools. 3. Describe the characteristics of ASD under each criterion: a) language deficits, b) social differences, c) behavior, and d) motor deficits. 4. List and describe the evidence-base practices for educating ASD children discussed in chapter 2. 5. Describe the differences between a focused intervention and comprehensive treatment models. 6. What are the components of effective instruction for students with ASD? .

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ChapterTool KitChapter 1212/9/12Corporate Valuation and Financial Planning12-2 Financial Planning at MicroDrive, Inc.The process used by MicroDrive to forecast the free cash flows from its operating plan is described in the sections below.Setting Up the Model to Forecast OperationsWe begin with MicroDrive's most recent financial statements and selected additional data.Figure 12-1 MicroDrive’s Most Recent Financial Statements (Millions, Except for Per Share Data)INCOME STATEMENTSBALANCE SHEETS20122013Assets20122013Net sales$ 4,760$ 5,000Cash$ 60$ 50COGS (excl. depr.)3,5603,800ST Investments40-Depreciation170200Accounts receivable380500Other operating expenses480500Inventories8201,000EBIT$ 550$ 500Total CA$ 1,300$ 1,550Interest expense100120Net PP&E1,7002,000Pre-tax earnings$ 450$ 380Total assets$ 3,000$ 3,550Taxes (40%)180152NI before pref. div.$ 270$ 228Liabilities and equityPreferred div.88Accounts payable$ 190$ 200Net income$ 262$ 220Accruals280300Notes payable130280Other DataTotal CL$ 600$ 780Common dividends$48$50Long-term bonds1,0001,200Addition to RE$214$170Total liabilities$ 1,600$ 1,980Tax rate40%40%Preferred stock100100Shares of common stock5050Common stock500500Earnings per share$5.24$4.40Retained earnings800970Dividends per share$0.96$1.00Total common equity$ 1,300$ 1,470Price per share$40.00$27.00Total liabs. & equity$ 3,000$ 3,550The figure below shows all the inputs required to project the financial statements for the scenario that has been selected with the Scenario Manager: Data, What-If Analysis, Scenario Manager. There are two scenarios. The first is named Status Quo because all operating ratios except the sales growth rate are assumed to remain unchanged. The initial sales growth rate was chosen by MicroDrive's managers based on the existing product lines. The growth rate declines over time until it eventually levels off at a sustainable rate. The other scenario is named Final because it is the set of inputs chosen by MicroDrive's management team.Section 1 shows the inputs required to estimate the items in an operating plan. For each of these inputs, Section 1 shows the industry averages, the actual values for the past two years for MicroDrive, and the forecasted values for the next five years. The managers assumed the inputs for future years (except the sales growth rate) would be equal to the inputs in the first projected year.MicroDrive's managers assume that sales will eventually level off at a sustaniable constant rate.Sections 2 and 3 show the data required to estimate the weighted average cost of capital. Section 4 shows the forecasted growth rate in dividends.Note: These inputs are linked throughout the model. If you want to change an input, do it here and not other places in the model.Figure 12-2MicroDrive's Forecast: Inputs for the Selected ScenarioStatus QuoIndustryMicroDriveMicroDriveInputsActualActualForecast1. Operating Ratios2013201220132014201520162017201.

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Chapters 4-6: Preparing Written Messages Preparing Written Messages Lesson Outline Seven Steps to Preparing Written Messages Effective Sentences and Coherent Paragraphs Revise to Grab Your Audience’s Attention Improve Readability Proofread and Revise Seven Steps to Preparing Written Messages Seven Preparation Steps Step 1: Consider Contextual Forces Step 2: Determine Purpose, Channel, and Medium Step 3: Envision Audience Step 4: Adapt Message to Audience Needs and Concerns Step 5: Organize the Message Step 6: Prepare First Draft Step 7: Revise, Edit, and Proofread Effective Sentences and Coherent Paragraphs Step 6: Prepare the First Draft Proceed Deductively or Inductively Know Logical Sequence of Minor Points Write rapidly with Intent to Rewrite Use Active More Than Passive Voice Craft Powerful Sentences Rely on Active Voice—Subject Doer of Action (Passive—Subject Receiver of Action Sentence Is Less Emphatic) Passive Voice Uses Conceal the Doer/Avoid Finger Pointing Doer Is Unknown Place More Emphasis on What Was Done (Receiver of Action) 5 Emphasize Important Ideas Techniques Sentence Structure—place important ideas in simple sentences/place in independent clauses (emphasis) Repetition—repeat a word in a sentence Labeling Words—use words that signal important Position—position it first or last in a clause, sentence, paragraph, or presentation Space and Format—use extraordinary amount of space for important items or use headings Develop Coherent Paragraphs Develop Deductive/Inductive Paragraphs Consistently Link Ideas to Achieve Coherence Keep Paragraphs Unified Vary Sentence and Paragraph Length Position Topic Sentences and Link Ideas Deductive—topic sentence precedes details Inductive—topic sentence follows details Link Ideas to Achieve Coherence (Cohesion) Repeat Word from Preceding Sentence Use a Pronoun for a Noun in Preceding Sentence Use Connecting Words (e.g., Conjunctive Adverbs) Link Paragraphs by Using Transition Words Use Transition Sentences before Headings, But Not Subheadings Paragraph Unity Keep Paragraphs Unified—support must be focused on topic sentences Ensure Paragraphs Cover Topic Sentence, But Do Not Write Extraneous Materials Arrange Paragraphs in a Logical and Systematic Sequence Vary Sentence and Paragraph Length Vary Sentence Length (Average—Short) Vary Sentence Structure (Sentence Variety) Vary Paragraph Length (Average—Short 8-10 Lines) Changes in Tense, Voice, and Person in Paragraphs Are Discouraged Revise to Grab Reader’s Attention Cultivate a Frame of Mind (Mind-set) for Revising and Proofreading Have Your Revising/Editing Space/Room View from Audience Perspective (You Attitude) Revise until No More Changes Would Improve the Document Be Willing to Allow Others to Make Suggestions (Writer’s Pride of Ownership?) Ensure Error-Free Messages Use Visual Enhancements for More Readability Add Only When They Aid Comprehension Create an A.

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