CLS 495
Clinical Laboratory Science Capstone
Course Project Introduction: There are four phases of work in the completion of this paper:
Phase 1 Panning Proposal
The student chooses and defines a research topic related to Clinical Lab, and specifies a timeline for completion.
A rough draft of the Introduction is completed.
Phase 2 Literature Review
The student performs literature research on the topic, and writes a comprehensive literature review.
Final draft of the Introduction is submitted.
Rough draft of the literature review is submitted.
Rough draft of the References is submitted.
Phase 3 Analysis/Evaluation
The student does the primary analysis/evaluation.
The draft of the Analysis/Evaluation is submitted as well as drafts of the Conclusions, Recommendations and any Appendices.
Phase 4 Completion and Presentation
The final paper is edited and completed into a photo-ready copy. The work is presented orally.
· Course Project
The Course Project is broken down into 4 distinct phases. The required elements in the formal paper are listed below.
Maximum Points Allowed
Earned Points
Subtotal
Research - 10%
Evidence of Higher Level Research
2
Evidence of Multiple Sources
3
Evidence of Primary Data
3
8pt Maximum
Content - 50%
Completeness
6
Relevancy
6
Appropriate Analysis
7
Appropriate Conclusions Drawn
8
Logical Rational and/or Justification
7
Original Thought
6
40pt Maximum
Structural - 40%
Grammar
5
Spelling
5
APA Format
7
Citations
5
Clear Expression
10
32pt Maximum
Overall
Oral Portion 20% Total Project Grade
Oral presentations will be graded on the following criteria:
Maximum Points Allowed
Earned Points
Subtotal
Content - 50%
Completeness
1
Relevancy
1
Appropriate Analysis
2
Appropriate Conclusions Drawn
2
Logical Rational and/or Justification
2
Original Thought
2
10pt Maximum
Structural - 50%
Correct Grammar, Vocabulary
1
Speaking Skills
1
Use of Appropriate Technology
1
Use of Visual Aids
2
Ability to Engage Listener
1
Ability to Respond to Questions, Comments
1
Courtesy to Other's Presentations
2
Ability to Respond to Questions
1
10pt Maximum
Overall
·
Assessment Rubric
Program Learning Outcome
Highly Developed (4)
Developed (3)
Emerging (2)
Initial (1)
1. Assess clinical laboratory practice and procedure by applying the knowledge of technical skills and theory obtained.
Demonstrates excellence in assessing, analyzing, and synthesizing, information based on knowledge of laboratory practice and procedure.
Demonstrates proficiency in assessing, analyzing, and synthesizing information based on knowledge of laboratory practice and procedure.
Demonstrates adequacy in assessing, analyzing, and synthesizing information based on knowledge of laboratory practice and procedure.
Demonstrates limitations in assessing, analyzing, and synthesizing information based on knowledge of laboratory practice and procedure.
2. Establish a course o ...
This document provides an overview of employee turnover including different types, causes, calculation methods, and measures to reduce it. It also examines employee turnover at two Indian IT companies, Wipro and Infosys. Some key points include:
- Employee turnover occurs when employees voluntarily leave their jobs and must be replaced. It is usually expressed as an annual percentage.
- Causes of high and low turnover vary by industry and economic conditions. Innovative companies often see lower rates while fast food sees higher, up to 50-75%.
- Common types of turnover include voluntary, involuntary, functional, dysfunctional, avoidable, and unavoidable.
- Calculation of turnover rate involves comparing number of replacements to
There are three main types of accounting research methods: experimental, analytical, and archival. Experimental research uses experiences and experiments to evaluate results by manipulating variables. Analytical research attempts to model theories mathematically. Archival research gathers information from third party sources. Successful accounting research requires the ability to understand current research, recognize research problems, think critically, formulate plans, and evaluate contributions to the field.
The document outlines the standard format and components for a research thesis or publication, including an introduction, literature review, research methods, findings and discussions, and conclusions. It provides guidance on developing key elements such as establishing the need for research, defining the problem statement, developing research questions and objectives, and determining the research design and data collection methods. The overall purpose is to guide researchers on how to properly structure their work and methodology.
A framework for the analysis of interview data from multiple field research s...Afzaal Ali
Anne Lillis is a Professor of Management Accounting and Head Department of Accounting and Finance, University of Melbourne, Melbourne, Victoria, Australia.
SAMPLE SIZE DETERMINATION
Sample size determination is the essential step of research methodology. It is an act of choosing the number of observers or replicates to include in a statistical sample.
Sample size determination is the act of choosing the number of observations or replicates to include in a statistical sample. The sample size is an important feature of any empirical study in which the goal is to make inferences about a population from a sample.
Precision
A measure of how close an estimate is to the true value of a population parameter. Or it can be thought of as the amount of fluctuation from the population parameter that we can expect by chance alone in sample estimates.
Degree of Precision
This is presented in the form of a confidence interval (Range of values within which confidence lies).
RESEARCH REPORT
A research report is considered a major component of any research study as the research remains incomplete till the report has been presented or written. No matter how good a research study, and how meticulously the research study has been conducted, the findings of the research are of little value unless they are effectively documented and communicated to others.
TYPES OF RESEARCH REPORT
The research report is classified based on 2 things; Nature of research and Target audience.
COHORT STUDIES
A research study that compares a particular outcome in groups of individuals who are alike in many ways but differ by a certain characteristic is called as Cohort study.
Cohort studies are a type of research design that follow groups of people over time. Researchers use data from cohort studies to understand human health and the environmental and social factors that influence it.
CLINICAL TRIALS
A clinical trial, also known as a clinical research study, is a protocol to evaluate the effects and efficacy of experimental medical treatments or behavioral interventions on health outcomes. This type of study gathers data from volunteer human subjects and is typically funded by a medical institution, university or nonprofit group, or by pharmaceutical companies and government agencies.
Clinical trial vs. clinical study
A clinical study is research conducted with the intent of gaining medical knowledge. Observational and interventional are the two main types of clinical studies. A clinical trial is an interventional study.
This document discusses sample size determination and different types of study designs used in research methodology, including cohort studies and clinical trials. Sample size determination is an essential step that requires determining the optimal number of subjects or units to be included based on the desired level of accuracy and validity of results. Cohort studies follow groups of individuals over time to compare outcomes based on exposures, while clinical trials randomly assign treatments to evaluate their effects and safety on health outcomes through statistical analysis of data from human subjects.
32 rcm.org.ukmidwivesTh e latest step-by-step practical g.docxtamicawaysmith
32 rcm.org.uk/midwives
Th e latest step-by-step practical guide...
PRACTICE
32
Write a
research
proposal
HOW TO...
Valerie Finigan
covers all aspects
of what a research
proposal needs to
include and where to
begin when writing it.
Writing a research proposal may be the most challenging part of the research
process – the document must
systematically recommend how
your study will be conducted
(Hollins-Martin and Flemming,
2010). It is the key to gaining ethical
approval, grant application success
and academic qualifi cation.
Yet the question is often asked:
‘What will a research proposal
contain and what should it look like?’
First of all, it is important that you
are passionate about the research
topic, have a vested interest in it, and
that it will add to the profession’s
body of scientifi c knowledge.
Discuss your idea with an
experienced researcher too, prior
to starting your proposal.
Th e proposals must be succinctly
written and clearly chronicle facts,
it must craft a convincing line of
reasoning and an argument for study
approval (Marshall, 2012).
Ask the questions:
1. What is the research about?
2. Why is it important?
3. What is the process that will be
taken to accomplish project goals
and objectives?
4. What will the project cost?
5. Who is the best person to conduct
this study? (Marshall, 2012).
Simple steps to follow:
1 Read the criteria for your proposal
If a format for writing is
given, use it. Check grammar, word
count and remember format and
brevity are important (12-point font,
legible and with a generous margin
will make the proposal easier to
read and comment on) to keep the
reviewer more engaged. Find a peer
or colleague to proofread the proposal
before submission, they may fi nd a
fl aw that you have overlooked. Submit
on time, or the work may be declined.
2 Underpin the study with a
research question
Th is enables you to choose the title
and design for your project and
identify the appropriate methodology
to answer the question of interest.
While the idea of the subject may be
in your mind, the question must be
focused and manageable to enable you
a purposeful and planned approach.
Th e title you choose for the
study should be used consistently
throughout all regulatory documents
(ethical approval consideration,
proposal and any grant applications).
Th e title needs to draw the attention
of the reviewer, so make it succinct
and exciting.
3 The abstractA brief description of your
research proposal, the
abstract should be a summary of the
entire project. It includes a statement
of the purpose of your research and
a brief description of its study design
and methodology.
4 Introduction sectionWithin the introduction
you should include some
background information about your
topic that is appropriate and to the
point. Here you convey the main
032-033_MID_summer OPINION_Practice_How_to v2.indd 32032-033_MID_summer OPINION_Practic ...
The document provides an overview of research methodologies and intellectual property rights (IPR). It begins by defining research and outlining the objectives of research such as gaining familiarity with a phenomenon, accurately portraying characteristics of a situation, and determining relationships between variables. It then discusses the characteristics of good research, including being systematic, logical, empirical, and replicable. The document also covers problems in research, criteria for a good research problem, data collection techniques including primary and secondary data, data editing/coding, analysis, and types of financial ratios for analysis. It concludes with discussing effective approaches to literature reviews and analyzing types of plagiarism.
This document provides an overview of employee turnover including different types, causes, calculation methods, and measures to reduce it. It also examines employee turnover at two Indian IT companies, Wipro and Infosys. Some key points include:
- Employee turnover occurs when employees voluntarily leave their jobs and must be replaced. It is usually expressed as an annual percentage.
- Causes of high and low turnover vary by industry and economic conditions. Innovative companies often see lower rates while fast food sees higher, up to 50-75%.
- Common types of turnover include voluntary, involuntary, functional, dysfunctional, avoidable, and unavoidable.
- Calculation of turnover rate involves comparing number of replacements to
There are three main types of accounting research methods: experimental, analytical, and archival. Experimental research uses experiences and experiments to evaluate results by manipulating variables. Analytical research attempts to model theories mathematically. Archival research gathers information from third party sources. Successful accounting research requires the ability to understand current research, recognize research problems, think critically, formulate plans, and evaluate contributions to the field.
The document outlines the standard format and components for a research thesis or publication, including an introduction, literature review, research methods, findings and discussions, and conclusions. It provides guidance on developing key elements such as establishing the need for research, defining the problem statement, developing research questions and objectives, and determining the research design and data collection methods. The overall purpose is to guide researchers on how to properly structure their work and methodology.
A framework for the analysis of interview data from multiple field research s...Afzaal Ali
Anne Lillis is a Professor of Management Accounting and Head Department of Accounting and Finance, University of Melbourne, Melbourne, Victoria, Australia.
SAMPLE SIZE DETERMINATION
Sample size determination is the essential step of research methodology. It is an act of choosing the number of observers or replicates to include in a statistical sample.
Sample size determination is the act of choosing the number of observations or replicates to include in a statistical sample. The sample size is an important feature of any empirical study in which the goal is to make inferences about a population from a sample.
Precision
A measure of how close an estimate is to the true value of a population parameter. Or it can be thought of as the amount of fluctuation from the population parameter that we can expect by chance alone in sample estimates.
Degree of Precision
This is presented in the form of a confidence interval (Range of values within which confidence lies).
RESEARCH REPORT
A research report is considered a major component of any research study as the research remains incomplete till the report has been presented or written. No matter how good a research study, and how meticulously the research study has been conducted, the findings of the research are of little value unless they are effectively documented and communicated to others.
TYPES OF RESEARCH REPORT
The research report is classified based on 2 things; Nature of research and Target audience.
COHORT STUDIES
A research study that compares a particular outcome in groups of individuals who are alike in many ways but differ by a certain characteristic is called as Cohort study.
Cohort studies are a type of research design that follow groups of people over time. Researchers use data from cohort studies to understand human health and the environmental and social factors that influence it.
CLINICAL TRIALS
A clinical trial, also known as a clinical research study, is a protocol to evaluate the effects and efficacy of experimental medical treatments or behavioral interventions on health outcomes. This type of study gathers data from volunteer human subjects and is typically funded by a medical institution, university or nonprofit group, or by pharmaceutical companies and government agencies.
Clinical trial vs. clinical study
A clinical study is research conducted with the intent of gaining medical knowledge. Observational and interventional are the two main types of clinical studies. A clinical trial is an interventional study.
This document discusses sample size determination and different types of study designs used in research methodology, including cohort studies and clinical trials. Sample size determination is an essential step that requires determining the optimal number of subjects or units to be included based on the desired level of accuracy and validity of results. Cohort studies follow groups of individuals over time to compare outcomes based on exposures, while clinical trials randomly assign treatments to evaluate their effects and safety on health outcomes through statistical analysis of data from human subjects.
32 rcm.org.ukmidwivesTh e latest step-by-step practical g.docxtamicawaysmith
32 rcm.org.uk/midwives
Th e latest step-by-step practical guide...
PRACTICE
32
Write a
research
proposal
HOW TO...
Valerie Finigan
covers all aspects
of what a research
proposal needs to
include and where to
begin when writing it.
Writing a research proposal may be the most challenging part of the research
process – the document must
systematically recommend how
your study will be conducted
(Hollins-Martin and Flemming,
2010). It is the key to gaining ethical
approval, grant application success
and academic qualifi cation.
Yet the question is often asked:
‘What will a research proposal
contain and what should it look like?’
First of all, it is important that you
are passionate about the research
topic, have a vested interest in it, and
that it will add to the profession’s
body of scientifi c knowledge.
Discuss your idea with an
experienced researcher too, prior
to starting your proposal.
Th e proposals must be succinctly
written and clearly chronicle facts,
it must craft a convincing line of
reasoning and an argument for study
approval (Marshall, 2012).
Ask the questions:
1. What is the research about?
2. Why is it important?
3. What is the process that will be
taken to accomplish project goals
and objectives?
4. What will the project cost?
5. Who is the best person to conduct
this study? (Marshall, 2012).
Simple steps to follow:
1 Read the criteria for your proposal
If a format for writing is
given, use it. Check grammar, word
count and remember format and
brevity are important (12-point font,
legible and with a generous margin
will make the proposal easier to
read and comment on) to keep the
reviewer more engaged. Find a peer
or colleague to proofread the proposal
before submission, they may fi nd a
fl aw that you have overlooked. Submit
on time, or the work may be declined.
2 Underpin the study with a
research question
Th is enables you to choose the title
and design for your project and
identify the appropriate methodology
to answer the question of interest.
While the idea of the subject may be
in your mind, the question must be
focused and manageable to enable you
a purposeful and planned approach.
Th e title you choose for the
study should be used consistently
throughout all regulatory documents
(ethical approval consideration,
proposal and any grant applications).
Th e title needs to draw the attention
of the reviewer, so make it succinct
and exciting.
3 The abstractA brief description of your
research proposal, the
abstract should be a summary of the
entire project. It includes a statement
of the purpose of your research and
a brief description of its study design
and methodology.
4 Introduction sectionWithin the introduction
you should include some
background information about your
topic that is appropriate and to the
point. Here you convey the main
032-033_MID_summer OPINION_Practice_How_to v2.indd 32032-033_MID_summer OPINION_Practic ...
The document provides an overview of research methodologies and intellectual property rights (IPR). It begins by defining research and outlining the objectives of research such as gaining familiarity with a phenomenon, accurately portraying characteristics of a situation, and determining relationships between variables. It then discusses the characteristics of good research, including being systematic, logical, empirical, and replicable. The document also covers problems in research, criteria for a good research problem, data collection techniques including primary and secondary data, data editing/coding, analysis, and types of financial ratios for analysis. It concludes with discussing effective approaches to literature reviews and analyzing types of plagiarism.
The document provides an overview of research methodologies and intellectual property rights (IPR). It begins by defining research and outlining the objectives of research such as gaining familiarity with a phenomenon, accurately portraying characteristics of a situation, and determining relationships between variables. It then discusses the characteristics of good research, including being systematic, logical, empirical, and replicable. The document also covers problems in research, criteria for a good research problem, data collection techniques including primary and secondary data, data editing/coding, analysis, and types of financial ratios for analysis. It concludes with discussing effective approaches to literature reviews and analyzing types of plagiarism.
The document outlines the key components and structure that should be followed when writing a clinical audit report. It provides examples of templates that divide the report into sections including: introduction, methods, results, discussion, conclusions, recommendations, and quality improvement plan. The report aims to be clear, concise, and follow a logical progression by using plain English and structured formatting like IMRAD. Visual aids like tables and graphs should be used where possible to clearly present results.
Systematic review article and Meta-analysis: Main steps for Successful writin...Pubrica
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This document provides guidance on how to write a research proposal. It explains that a well-written proposal is crucial for obtaining funding and approval for a research project. The document outlines the key components that should be included in a proposal, such as an introduction on the background and significance of the research problem, clearly defined objectives and research questions, a description of the proposed methodology, consideration of ethical issues, a timeframe and budget, and details on the qualifications of the research team. By following these guidelines, researchers can develop attractive, well-organized proposals that clearly communicate their proposed project to funding bodies and ethics committees.
This document provides guidance on how to write a research proposal. It explains that a well-written proposal is crucial for obtaining funding and approval for a research project. The document outlines the key components that should be included in a proposal, such as an introduction on the background and significance of the research problem, clearly defined objectives and research questions, a description of the proposed methodology, consideration of ethical issues, a timeframe and budget, and details on the qualifications of the research team. By addressing all relevant aspects, the proposal demonstrates that the research is feasible, ethical, and worthy of support.
This document provides guidance on writing an effective research proposal. It discusses including an overview of the proposed research, background on the topic being studied, the significance of the problem, clear objectives, relevant research questions, thorough methods, consideration of ethical issues, and a realistic timeframe. The proposal should demonstrate knowledge of the field, justify the need for the study, and convince the reader and funding agencies that the research merits support and can be successfully completed as planned.
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Background
ANALYTICAL REPORT ASSIGNMENT GUIDE
An analytical report is a technical or professional document written for business or government uses. These reports use information from surveys, financial records, and other reliable sources to reach conclusions that help reviewers make important decisions. It is different from an informational report because it analyzes a situation and persuasively presents conclusions and recommendations. This type of report is covered in Ch. 10 (p. 250-252) of your textbook (a sample full report is on pages 281-294). A student sample report with instructor comments is also available.
Goals of analytical reports
Depending on the purpose, an analytical report can accomplish one of three goals. Once you have chosen a context and topic, you will need to establish which type of goal you are after. Below are three main types; your analytical report will only take on one type of goal:
To Assess Opportunities
This kind of analytical report informs decision makers about a new and potentially successful endeavor. For example, you could suggest that a retail snacks company consider a gluten-free version to its most popular cookie line. For the report, you would include information on food industry trends and examples of other companies in similar markets. Examples: market analysis reports, due diligence reports
To Solve Problems
Reports that solve problems do exactly what they claim: they solve problems. Using previous examples of similar situations and weighing the options between solutions, you should make clear recommendations to a decision-maker based on the research compiled. For example, a business might be facing higher costs due to recent upgrades and is seeking ways to reduce spending while maintaining sales. What solutions and/or plan of action could be proposed? Examples: troubleshooting reports, failure analysis reports
To Support Decisions
If an organization or business is making a big move in the near future, a report could analyze the effects (both positive and negative) a big decision will have on the organization. If done retrospectively -- as in, the move has already been made and there have been repercussions, good or bad -- then you may use the available data to analyze the move. Examples: feasibility reports, justification reports
Report topic examples:
· To analyze the benefits of adopting a new employee dress code at X company
· To analyze market data and present opportunities for growth in a chosen market
· To introduce an alternative approach to a current problem or issue
· To propose solutions to declining sales
· To justify a current change in workplace policy
Considerations when choosing your topic:
· Choose a context you are familiar with (i.e., a company you’ve worked for, a business you have stock in, an organization you either follow or are a part of)
· Choose a realistic topic – don’t attempt to make something up that is either unrelatable or too extreme (alth.
The Topic of the Paper The Problem and Solution for Improving Cus.docxwsusan1
The Topic of the Paper: The Problem and
Solution
for Improving Customer Services for a Restaurant
Purpose/scope - The final paper/project is intended to engage students in a real-world issue pertaining to your respective internship. The paper topic will be determined and agreed to by the intern supervisor and student. The topic should be beneficial to the company and educational to the student. Once the topic is determined, the student is expected to define the research problem (problem statement), collect the necessary data, and report on the findings. The length of the paper is not specified; however, quality is preferred over quantity. It is expected that papers should be at least 10+ pages long. Finally, it is required that the paper/project and findings will be presented to the internship supervisor by the student
The final paper/project format should be double-spaced using 12-point Times New Roman font with 1” margins.Content, writing logic/flow, spelling and grammar will be graded as part of your final grade. The final paper MUST include the bolded section headings as directed and be organized in the following manner:
1. Final Paper Format – Your paper must follow the following format.
a. Cover Page – Title of the paper, course name and number, semester year, student name and identification number and instructor’s name
b. Table of Contents – Prepare a detailed table of contents, which includes the following section below
c. Executive Summary – The executive summary should be a summary of the report in 1-2 pages with the following captions:
i. Parameters of the report – purpose/objective of the study, type of company, etc.
ii. Description of the problem – describe the problem and how your project will be beneficial to the company.
iii. Methodology – describe how you went about solving the problem. What type of survey did you do? How did you collect data?, etc.
iv. Summary of findings and conclusions – summary of the facts you found surrounding the problem or situation being researched and your conclusions based upon those facts.
v. Recommendations – summarize the specific recommendations you are making to the company to solve the problem or respond to the research project.
d. Section I – Introduction/Background – Provide the reader with a description/ background of the topic that is being researched. Give a contextual backdrop to why this is an important issue to be addressed (e.g., What are competitors doing? What is the marketplace currently doing or headed? What happens if this isn’t addressed?).
e. Section II – Statement of the Problem/Research Project – A brief discussion of the specific topic that will be investigated and addressed and why it is important. (e.g., What is the problem? Why is this problem worth my attention? How important, influential, or popular is this problem? Would research findings lead to some useful change in best practice?)
f. Section III – Methodology – A discussion of how you went about approaching.
1) Research is defined as a systematic process of investigation aimed at discovering and interpreting facts. It involves studying a problem thoroughly to find solutions.
2) Knowing research helps managers address problems effectively and make informed decisions. It allows them to analyze information and issues in sophisticated ways.
3) A research proposal outlines the goals, problem, methodology, timeline, and budget of a research study to ensure agreement between the researcher and sponsor.
The document outlines the procedure for writing a report, which includes:
1) Defining objectives and aims of the research
2) Collecting primary data through methods like surveys and interviews
3) Collecting and evaluating relevant secondary data
4) Designing a primary research study
5) Analyzing the collected data
6) Preparing a report with a results and discussion section and recommendations
This document summarizes the findings of an international focus group on the regulation of examinations and qualifications. The focus group discussed several hypotheses: 1) the balance between technical excellence and political legitimacy in assessment systems, 2) the roles of different organizations in exams/qualifications, 3) centralization vs decentralization, 4) intervention when things go wrong, and 5) the future of globalization and technology in assessment. The focus group provided insight on these topics. Overall, the discussion supported the idea that public confidence benefits from a balance of centralization and decentralization in exams/qualifications systems.
Assignment 3 Capstone Research ProjectDue Week 10 and worth 440.docxrock73
Assignment 3: Capstone Research Project
Due Week 10 and worth 440 points
Assume you are the partner in an accounting firm hired to perform the audit on a fortune 1000 company. Assume also that the initial public offering (IPO) of the company was approximately five (5) years ago and the company is concerned that, in less than five (5) years after the IPO, a restatement may be necessary. During your initial evaluation of the client, you discover the following information:
· The client is currently undergoing a three (3) year income tax examination by the Internal Revenue Service (IRS). A significant issue involved in the IRS audit encompasses inventory write-downs on the tax returns that are not included in the financial statements. Because of the concealment of the transaction, the IRS is labeling the treatment of the write-down as fraud.
· The company has a share-based compensation plan for top-level executives consisting of stock options. The value of the options exercised during the year was not expensed or disclosed in the financial statements.
· The company has several operating and capital leases in place, and the CFO is considering leasing a substantial portion of the assets for future use. The current leases in place are arranged using special purpose entities (SPEs) and operating leases.
· The company seeks to acquire a global partner, which will require IFRS reporting.
· The company received correspondence from the Securities and Exchange Commission (SEC) requesting additional supplemental information regarding the financial statements submitted with the IPO.
Write an eight to ten (8-10) page paper in which you:
1. Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance.
2. Examine the negative results on stakeholders and the financial statements of an IRS audit which generates additional tax and penalties or subsequent audits. Assume that the subsequent audit and / or additional tax and penalties result from the taxpayer’s use of an inventory reserve account, applying a 10 percent reduction to inventory over three (3) years.
3. Discuss the applicable federal tax laws, regulations, rulings, and court cases related to the inventory write-downs, and explain the specific relevance of each to the write-down.
4. Research the current generally accepted accounting principles (GAAP) regarding stock option accounting. Evaluate the current treatment of the company’s share-based compensation plan based on GAAP reporting. Contrast the financial benefits and risks of the share-based compensation stock option plan with the financia ...
BDM Scheme of Work.docScheme of WorkBTEC HND in Busine.docxJASS44
BDM Scheme of Work.doc
Scheme of Work
BTEC HND in Business
Module Title: Business Decision Making (BDM)
September 2016 Semester
Module Leaders: Kuldeep Pradhan
Module Lecturers:
Nooreen Jafferkhan
Kuldeep Pradhan
Aims:
The aim of this unit is to give learners the opportunity to develop techniques for data gathering and
storage, an understanding of the tools available to create and present useful information, in order to
make business decisions
Learning Outcomes:
On successful completion of this unit a learner will:
LO1 Be able to use a variety of sources for the collection of data, both primary and secondary
LO2 Understand a range of techniques to analyse data effectively for business purposes
LO3 Be able to produce information in appropriate formats for decision making in an organisational context
LO4 Be able to use software-generated information to make decisions in an organisation.
Delivery:
This unit will be delivered through a combination of different methods that mainly include formal lectures (1 hour) and seminars (2hours). The lecture sessions will normally introduce the topics, and will be largely tutor-led. Seminars are designed to allow for in-depth discussion on the lecture topic, and provides opportunities for students to understand in more detail the linkages between the lecture content and the assessment for the module. During seminars, several methods and techniques that can be applied may include question and answer, group discussions and short presentations based for example on scenarios, video-clips and case study material.
Assessment:
The assessment for this module will take the form of an “Individual Assignment” which will be scenario based over a number of tasks. The tasks presented will cover learning Outcomes (LO1 – LO4), and will be designed to evaluate students’ understanding of the module content.
A completed assignment must provide evidence reflecting that students have understood and can use the information they have studied on the course. The evidence should meet all the assessment criteria and presented in a manner that helps students to receive at least a PASS grade, in order to succeed in the Module.
Essential Reading:
E-text book on Moodle:
Newbold P, Carlson William L, Thorne B, Statistics for Business and Economics: Global Edition.
8th edition, Thomson Publications
Recommended Reading: Electronic Sources
1. Times 100: http://businesscasestudies.co.uk2. The Harvard Business Review
3. Journal of Strategic Management
Websites:
www.businessweek.com
www.ft.com
Week Number
Lecture Topics
Duration: One hour
Seminar Topics
Duration: 1st Hour
Seminar Topics
Duration: 2nd Hour
Objectives of the Sessions
Week 1
Topic 1: Introductory session:
-Overview of Unit content
-Overview of Learning
Outcomes and Assessment criteria
-Overview of Assessment method teaching structure (Lectures & Seminars), Scheme of Work
Health and Safety & Housekeeping
Formative & summativ ...
Certified Specialist Business Intelligence (.docxdurantheseldine
Certified Specialist Business
Intelligence (CSBI) Reflection
Part 5 of 6
CSBI Course 5: Business Intelligence and Analytical and Quantitative Skills
● Thinking about the Basics
● The Basic Elements of Experimental Design
● Sampling
● Common Mistakes in Analysis
● Opportunities and Problems to Solve
● The Low Severity Level ED (SL5P) Case Setup as an Example of BI Work
● Meaningful Analytic Structures
Analysis and Statistics
A key aspect of the work of the BI/Analytics consultant is analysis. Analysis can be defined as
how the data is turned into information. Information is the outcome when the data is analyzed
correctly.
Rigorous analysis is having the best chance of creating the sharpest picture of what the data
might reveal and is the product of proper application of statistics and experimental design.
Statistics encompasses a complex and detailed series of disciplines. Statistical concepts are
foundational to all descriptive, predictive and prescriptive analytic applications. However, the
application of simple descriptive statistical calculations yields a great deal of usable information
for transformational decision-making. The value of the information is amplified when using these
same simple statistics within the context of a well-designed experiment.
This module is not designed to teach one statistic. It is designed to place statistical work within
the appropriate context so that it can be leveraged most effectively in driving organizational
performance..
An important review of the basic knowledge for work with descriptive and inferential statistics.
The Basic Elements of Experimental Design
Analytic tools also can provide an enhanced ability to conduct experiments. More than just
allowing analysis of output of activities or processes, experiments can be performed on
processes and the output of processes. Experimenting on processes is a movement beyond
the traditional r.
OverviewCreate a 5 page complete teaching plan, synthesizing pre.docxkarlhennesey
Overview
Create a 5 page complete teaching plan, synthesizing previous work with an assessment plan for the course to create a cohesive whole.
Note: Assessments in this course build on each other and must be completed in sequential order.
Assessment is a key to teaching and learning. In this assessment, you will select meaningful ways to assess the teaching and learning in the course you have been designing, and will tie together each of the parts of your course design.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:
· Competency 1: Appraise the influence of learner's culture, gender, and experiences on teaching and learning.
· Apply knowledge of methods of thinking, learning, and communicating to specific learning situations.
· Consider barriers to learning when designing and developing educational programs.
· Integrate cultural competence in nursing and healthcare educational offerings.
· Competency 2: Apply educational theory and evidence-based teaching practices when implementing teaching strategies.
· Apply appropriate theory to optimize the teaching experience and learner outcomes.
· Competency 3: Apply a variety of teaching strategies appropriate to diverse learner needs, content, and desired learner outcomes.
· Incorporate evidence-based best practices to enhance learner motivation in a selected learning environment and format.
· Integrate appropriate teaching strategies, techniques, and outcomes for nursing and healthcare education for use in specific situations and populations.
· Design appropriate and meaningful assessments for a course.
· Competency 4: Integrate best practices for classroom management.
· Integrate evidence-based best practices for classroom and learner management.
· Competency 5: Communicate in a manner that is scholarly, professional, and consistent with the expectations of a nursing education professional.
· Develop a teaching plan for a selected topic that demonstrates flow, cohesion, and application of best practices.
· Support identified position with effective written communication using appropriate spelling, grammar, punctuation and mechanics, and APA style and formatting.
Assessment Instructions
Preparation
Prepare a comprehensive analysis on an adverse event or near-miss from your professional nursing experience that you or a peer experienced. Integrate research and data on the event and use as a basis to propose a Quality Improvement (QI) initiative in your current organization.
Note: Remember, you can submit all, or a portion of, your draft to Smarthinking for feedback, before you submit the final version of your analysis for this assessment. However, be mindful of the turnaround time for receiving feedback, if you plan on using this free service.
The numbered points below correspond to grading criteria in the scoring guide. The bullets below each grading criterion further delineate tasks to fulfill th ...
This document discusses ratio analysis and its importance for evaluating company performance. Ratio analysis involves grouping financial ratios into categories like liquidity and profitability to analyze variables like bankruptcy risk, loan defaults, and stock prices. Ratios allow comparison of a company's performance over time, against industry benchmarks, and between different time periods or industries. Ratio analysis is used by companies, investors, and creditors to evaluate financial position, predict future performance, and identify strengths and weaknesses. The document then provides an overview of the objectives, need, importance, scope, and methodology of ratio analysis as well as a profile of SujalaPipes Private Limited, the company used for this case study.
The document summarizes the key stages of the business research process:
1. Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2. Proposing the research by allocating resources, evaluating the value of research, and developing evaluation methods.
3. Designing the research project through the research design, sampling, and pilot testing.
4. Collecting and preparing the data through various collection methods and editing the data.
5. Analyzing and interpreting the data by summarizing patterns and applying statistical techniques.
6. Reporting the results through a manager-friendly report with interpretations, conclusions, and recommendations.
The document summarizes the key stages of the business research process:
1) Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2) Proposing the research by allocating resources, budgets, and evaluating the value of conducting the research.
3) Designing the research project through developing the research design, sampling, and pilot testing.
4) Collecting and preparing the data through various collection methods and editing the data.
The document summarizes the key stages of the business research process:
1. Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2. Proposing the research by allocating resources, evaluating the value of research, and developing evaluation methods.
3. Designing the research project through the research design, sampling, and pilot testing.
4. Collecting and preparing the data through various collection methods and editing the data.
5. Analyzing and interpreting the data to generate insights and information for decision making.
6. Reporting the results through a manager-friendly report with interpretations, conclusions, and recommendations.
Assessment 2 Instructions Needs Analysis for ChangeTop of Form.docxrobert345678
Assessment 2 Instructions: Needs Analysis for Change
Top of Form
Bottom of Form
·
PRINT
·
Complete a systematic evaluation of a unit, facility, or organization with which you are familiar, in an attempt to identify the need to address the economic health care issue.
Introduction
Note: Each assessment in this course builds upon the work you have completed in previous assessments. Therefore, you must complete the assessments in the order in which they are presented.
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Background and Context
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Instructions
Be sure to address each main point. Review the assessment instructions and scoring guide, including performance-level descriptions for each criterion, to ensure you understand the work you will be asked to complete and how it will be assessed. In addition, note the requirements for document format and length and for supporting evidence.
Overall, you will be assessed on the following criteria:
· Summarize your chosen economic issue and its impact on your work, organization, colleagues, and community.
1. Reiterate your rationale for pursuing this issue, as well as the gap contributing to it that you identified in your previous assessment.
· Identify any socioeconomic or diversity disparities that exist with how your chosen economic issue impacts any particular groups or populations.
2. Use at least one piece of evidence to support this disparity (public health data, aggregated data from an organization, or other scholarly resources).
· Explain the findings of evidence-based or scholarly sources regarding the need to address your chosen issue and pursue potential change or implementation plans.
3. For example, if your implementati.
Option #2Researching a Leader Complete preliminary rese.docxmccormicknadine86
Option #2:
Researching a Leader
Complete preliminary research on the Internet and/or using online library databases. Compose a 1 PAGE summary of sources and an overview of each source.
Post any questions or comments about the content or requirements of the Portfolio Project to the questions thread in the Discussion Forum.
.
Option 1 ImperialismThe exploitation of colonial resources.docxmccormicknadine86
Option 1: Imperialism
The exploitation of colonial resources and indigenous labor was one of the key elements in the success of imperialism. Such exploitation was a result of the prevalent ethnocentrism of the time and was justified by the unscientific concept of social Darwinism, which praised the characteristics of white Europeans and inaccurately ascribed negative characteristics to indigenous peoples. A famous poem of the time by Rudyard Kipling, "White Man's Burden," called on imperial powers, and particularly the U.S., at whom the poem was directed, to take up the mission of civilizing these "savage" peoples.
Read the poem at the following link:
Link (website):
White Man's Burden (Links to an external site.)
(Rudyard Kipling)
After reading the poem, address the following in a case study analysis:
Select a specific part of the world (a country), and examine imperialism in that country. What was the relationship between the invading country and the native people? You can select from these examples or choose your own:
Belgium & Africa
Britain & India
Germany & Africa
France & Africa
Apply social Darwinism to this specific case.
Analyze the motivations of the invading country?
How did ethnocentrism manifest in their interactions?
How does Kipling's poem apply to your specific example? You can quote lines for comparison.
.
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The document outlines the key components and structure that should be followed when writing a clinical audit report. It provides examples of templates that divide the report into sections including: introduction, methods, results, discussion, conclusions, recommendations, and quality improvement plan. The report aims to be clear, concise, and follow a logical progression by using plain English and structured formatting like IMRAD. Visual aids like tables and graphs should be used where possible to clearly present results.
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This document provides guidance on how to write a research proposal. It explains that a well-written proposal is crucial for obtaining funding and approval for a research project. The document outlines the key components that should be included in a proposal, such as an introduction on the background and significance of the research problem, clearly defined objectives and research questions, a description of the proposed methodology, consideration of ethical issues, a timeframe and budget, and details on the qualifications of the research team. By following these guidelines, researchers can develop attractive, well-organized proposals that clearly communicate their proposed project to funding bodies and ethics committees.
This document provides guidance on how to write a research proposal. It explains that a well-written proposal is crucial for obtaining funding and approval for a research project. The document outlines the key components that should be included in a proposal, such as an introduction on the background and significance of the research problem, clearly defined objectives and research questions, a description of the proposed methodology, consideration of ethical issues, a timeframe and budget, and details on the qualifications of the research team. By addressing all relevant aspects, the proposal demonstrates that the research is feasible, ethical, and worthy of support.
This document provides guidance on writing an effective research proposal. It discusses including an overview of the proposed research, background on the topic being studied, the significance of the problem, clear objectives, relevant research questions, thorough methods, consideration of ethical issues, and a realistic timeframe. The proposal should demonstrate knowledge of the field, justify the need for the study, and convince the reader and funding agencies that the research merits support and can be successfully completed as planned.
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LLD10
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)
(
1
)
Background
ANALYTICAL REPORT ASSIGNMENT GUIDE
An analytical report is a technical or professional document written for business or government uses. These reports use information from surveys, financial records, and other reliable sources to reach conclusions that help reviewers make important decisions. It is different from an informational report because it analyzes a situation and persuasively presents conclusions and recommendations. This type of report is covered in Ch. 10 (p. 250-252) of your textbook (a sample full report is on pages 281-294). A student sample report with instructor comments is also available.
Goals of analytical reports
Depending on the purpose, an analytical report can accomplish one of three goals. Once you have chosen a context and topic, you will need to establish which type of goal you are after. Below are three main types; your analytical report will only take on one type of goal:
To Assess Opportunities
This kind of analytical report informs decision makers about a new and potentially successful endeavor. For example, you could suggest that a retail snacks company consider a gluten-free version to its most popular cookie line. For the report, you would include information on food industry trends and examples of other companies in similar markets. Examples: market analysis reports, due diligence reports
To Solve Problems
Reports that solve problems do exactly what they claim: they solve problems. Using previous examples of similar situations and weighing the options between solutions, you should make clear recommendations to a decision-maker based on the research compiled. For example, a business might be facing higher costs due to recent upgrades and is seeking ways to reduce spending while maintaining sales. What solutions and/or plan of action could be proposed? Examples: troubleshooting reports, failure analysis reports
To Support Decisions
If an organization or business is making a big move in the near future, a report could analyze the effects (both positive and negative) a big decision will have on the organization. If done retrospectively -- as in, the move has already been made and there have been repercussions, good or bad -- then you may use the available data to analyze the move. Examples: feasibility reports, justification reports
Report topic examples:
· To analyze the benefits of adopting a new employee dress code at X company
· To analyze market data and present opportunities for growth in a chosen market
· To introduce an alternative approach to a current problem or issue
· To propose solutions to declining sales
· To justify a current change in workplace policy
Considerations when choosing your topic:
· Choose a context you are familiar with (i.e., a company you’ve worked for, a business you have stock in, an organization you either follow or are a part of)
· Choose a realistic topic – don’t attempt to make something up that is either unrelatable or too extreme (alth.
The Topic of the Paper The Problem and Solution for Improving Cus.docxwsusan1
The Topic of the Paper: The Problem and
Solution
for Improving Customer Services for a Restaurant
Purpose/scope - The final paper/project is intended to engage students in a real-world issue pertaining to your respective internship. The paper topic will be determined and agreed to by the intern supervisor and student. The topic should be beneficial to the company and educational to the student. Once the topic is determined, the student is expected to define the research problem (problem statement), collect the necessary data, and report on the findings. The length of the paper is not specified; however, quality is preferred over quantity. It is expected that papers should be at least 10+ pages long. Finally, it is required that the paper/project and findings will be presented to the internship supervisor by the student
The final paper/project format should be double-spaced using 12-point Times New Roman font with 1” margins.Content, writing logic/flow, spelling and grammar will be graded as part of your final grade. The final paper MUST include the bolded section headings as directed and be organized in the following manner:
1. Final Paper Format – Your paper must follow the following format.
a. Cover Page – Title of the paper, course name and number, semester year, student name and identification number and instructor’s name
b. Table of Contents – Prepare a detailed table of contents, which includes the following section below
c. Executive Summary – The executive summary should be a summary of the report in 1-2 pages with the following captions:
i. Parameters of the report – purpose/objective of the study, type of company, etc.
ii. Description of the problem – describe the problem and how your project will be beneficial to the company.
iii. Methodology – describe how you went about solving the problem. What type of survey did you do? How did you collect data?, etc.
iv. Summary of findings and conclusions – summary of the facts you found surrounding the problem or situation being researched and your conclusions based upon those facts.
v. Recommendations – summarize the specific recommendations you are making to the company to solve the problem or respond to the research project.
d. Section I – Introduction/Background – Provide the reader with a description/ background of the topic that is being researched. Give a contextual backdrop to why this is an important issue to be addressed (e.g., What are competitors doing? What is the marketplace currently doing or headed? What happens if this isn’t addressed?).
e. Section II – Statement of the Problem/Research Project – A brief discussion of the specific topic that will be investigated and addressed and why it is important. (e.g., What is the problem? Why is this problem worth my attention? How important, influential, or popular is this problem? Would research findings lead to some useful change in best practice?)
f. Section III – Methodology – A discussion of how you went about approaching.
1) Research is defined as a systematic process of investigation aimed at discovering and interpreting facts. It involves studying a problem thoroughly to find solutions.
2) Knowing research helps managers address problems effectively and make informed decisions. It allows them to analyze information and issues in sophisticated ways.
3) A research proposal outlines the goals, problem, methodology, timeline, and budget of a research study to ensure agreement between the researcher and sponsor.
The document outlines the procedure for writing a report, which includes:
1) Defining objectives and aims of the research
2) Collecting primary data through methods like surveys and interviews
3) Collecting and evaluating relevant secondary data
4) Designing a primary research study
5) Analyzing the collected data
6) Preparing a report with a results and discussion section and recommendations
This document summarizes the findings of an international focus group on the regulation of examinations and qualifications. The focus group discussed several hypotheses: 1) the balance between technical excellence and political legitimacy in assessment systems, 2) the roles of different organizations in exams/qualifications, 3) centralization vs decentralization, 4) intervention when things go wrong, and 5) the future of globalization and technology in assessment. The focus group provided insight on these topics. Overall, the discussion supported the idea that public confidence benefits from a balance of centralization and decentralization in exams/qualifications systems.
Assignment 3 Capstone Research ProjectDue Week 10 and worth 440.docxrock73
Assignment 3: Capstone Research Project
Due Week 10 and worth 440 points
Assume you are the partner in an accounting firm hired to perform the audit on a fortune 1000 company. Assume also that the initial public offering (IPO) of the company was approximately five (5) years ago and the company is concerned that, in less than five (5) years after the IPO, a restatement may be necessary. During your initial evaluation of the client, you discover the following information:
· The client is currently undergoing a three (3) year income tax examination by the Internal Revenue Service (IRS). A significant issue involved in the IRS audit encompasses inventory write-downs on the tax returns that are not included in the financial statements. Because of the concealment of the transaction, the IRS is labeling the treatment of the write-down as fraud.
· The company has a share-based compensation plan for top-level executives consisting of stock options. The value of the options exercised during the year was not expensed or disclosed in the financial statements.
· The company has several operating and capital leases in place, and the CFO is considering leasing a substantial portion of the assets for future use. The current leases in place are arranged using special purpose entities (SPEs) and operating leases.
· The company seeks to acquire a global partner, which will require IFRS reporting.
· The company received correspondence from the Securities and Exchange Commission (SEC) requesting additional supplemental information regarding the financial statements submitted with the IPO.
Write an eight to ten (8-10) page paper in which you:
1. Evaluate any damaging financial and ethical repercussions of failure to include the inventory write-downs in the financial statements. Prepare a recommendation to the CFO, evaluating the negative impact of a civil fraud penalty on the corporation as a result of the IRS audit. In the recommendation, include essential internal control procedures to prevent fraudulent financial reporting from occurring, as well as the major obligation of the CEO and CFO to ensure compliance.
2. Examine the negative results on stakeholders and the financial statements of an IRS audit which generates additional tax and penalties or subsequent audits. Assume that the subsequent audit and / or additional tax and penalties result from the taxpayer’s use of an inventory reserve account, applying a 10 percent reduction to inventory over three (3) years.
3. Discuss the applicable federal tax laws, regulations, rulings, and court cases related to the inventory write-downs, and explain the specific relevance of each to the write-down.
4. Research the current generally accepted accounting principles (GAAP) regarding stock option accounting. Evaluate the current treatment of the company’s share-based compensation plan based on GAAP reporting. Contrast the financial benefits and risks of the share-based compensation stock option plan with the financia ...
BDM Scheme of Work.docScheme of WorkBTEC HND in Busine.docxJASS44
BDM Scheme of Work.doc
Scheme of Work
BTEC HND in Business
Module Title: Business Decision Making (BDM)
September 2016 Semester
Module Leaders: Kuldeep Pradhan
Module Lecturers:
Nooreen Jafferkhan
Kuldeep Pradhan
Aims:
The aim of this unit is to give learners the opportunity to develop techniques for data gathering and
storage, an understanding of the tools available to create and present useful information, in order to
make business decisions
Learning Outcomes:
On successful completion of this unit a learner will:
LO1 Be able to use a variety of sources for the collection of data, both primary and secondary
LO2 Understand a range of techniques to analyse data effectively for business purposes
LO3 Be able to produce information in appropriate formats for decision making in an organisational context
LO4 Be able to use software-generated information to make decisions in an organisation.
Delivery:
This unit will be delivered through a combination of different methods that mainly include formal lectures (1 hour) and seminars (2hours). The lecture sessions will normally introduce the topics, and will be largely tutor-led. Seminars are designed to allow for in-depth discussion on the lecture topic, and provides opportunities for students to understand in more detail the linkages between the lecture content and the assessment for the module. During seminars, several methods and techniques that can be applied may include question and answer, group discussions and short presentations based for example on scenarios, video-clips and case study material.
Assessment:
The assessment for this module will take the form of an “Individual Assignment” which will be scenario based over a number of tasks. The tasks presented will cover learning Outcomes (LO1 – LO4), and will be designed to evaluate students’ understanding of the module content.
A completed assignment must provide evidence reflecting that students have understood and can use the information they have studied on the course. The evidence should meet all the assessment criteria and presented in a manner that helps students to receive at least a PASS grade, in order to succeed in the Module.
Essential Reading:
E-text book on Moodle:
Newbold P, Carlson William L, Thorne B, Statistics for Business and Economics: Global Edition.
8th edition, Thomson Publications
Recommended Reading: Electronic Sources
1. Times 100: http://businesscasestudies.co.uk2. The Harvard Business Review
3. Journal of Strategic Management
Websites:
www.businessweek.com
www.ft.com
Week Number
Lecture Topics
Duration: One hour
Seminar Topics
Duration: 1st Hour
Seminar Topics
Duration: 2nd Hour
Objectives of the Sessions
Week 1
Topic 1: Introductory session:
-Overview of Unit content
-Overview of Learning
Outcomes and Assessment criteria
-Overview of Assessment method teaching structure (Lectures & Seminars), Scheme of Work
Health and Safety & Housekeeping
Formative & summativ ...
Certified Specialist Business Intelligence (.docxdurantheseldine
Certified Specialist Business
Intelligence (CSBI) Reflection
Part 5 of 6
CSBI Course 5: Business Intelligence and Analytical and Quantitative Skills
● Thinking about the Basics
● The Basic Elements of Experimental Design
● Sampling
● Common Mistakes in Analysis
● Opportunities and Problems to Solve
● The Low Severity Level ED (SL5P) Case Setup as an Example of BI Work
● Meaningful Analytic Structures
Analysis and Statistics
A key aspect of the work of the BI/Analytics consultant is analysis. Analysis can be defined as
how the data is turned into information. Information is the outcome when the data is analyzed
correctly.
Rigorous analysis is having the best chance of creating the sharpest picture of what the data
might reveal and is the product of proper application of statistics and experimental design.
Statistics encompasses a complex and detailed series of disciplines. Statistical concepts are
foundational to all descriptive, predictive and prescriptive analytic applications. However, the
application of simple descriptive statistical calculations yields a great deal of usable information
for transformational decision-making. The value of the information is amplified when using these
same simple statistics within the context of a well-designed experiment.
This module is not designed to teach one statistic. It is designed to place statistical work within
the appropriate context so that it can be leveraged most effectively in driving organizational
performance..
An important review of the basic knowledge for work with descriptive and inferential statistics.
The Basic Elements of Experimental Design
Analytic tools also can provide an enhanced ability to conduct experiments. More than just
allowing analysis of output of activities or processes, experiments can be performed on
processes and the output of processes. Experimenting on processes is a movement beyond
the traditional r.
OverviewCreate a 5 page complete teaching plan, synthesizing pre.docxkarlhennesey
Overview
Create a 5 page complete teaching plan, synthesizing previous work with an assessment plan for the course to create a cohesive whole.
Note: Assessments in this course build on each other and must be completed in sequential order.
Assessment is a key to teaching and learning. In this assessment, you will select meaningful ways to assess the teaching and learning in the course you have been designing, and will tie together each of the parts of your course design.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:
· Competency 1: Appraise the influence of learner's culture, gender, and experiences on teaching and learning.
· Apply knowledge of methods of thinking, learning, and communicating to specific learning situations.
· Consider barriers to learning when designing and developing educational programs.
· Integrate cultural competence in nursing and healthcare educational offerings.
· Competency 2: Apply educational theory and evidence-based teaching practices when implementing teaching strategies.
· Apply appropriate theory to optimize the teaching experience and learner outcomes.
· Competency 3: Apply a variety of teaching strategies appropriate to diverse learner needs, content, and desired learner outcomes.
· Incorporate evidence-based best practices to enhance learner motivation in a selected learning environment and format.
· Integrate appropriate teaching strategies, techniques, and outcomes for nursing and healthcare education for use in specific situations and populations.
· Design appropriate and meaningful assessments for a course.
· Competency 4: Integrate best practices for classroom management.
· Integrate evidence-based best practices for classroom and learner management.
· Competency 5: Communicate in a manner that is scholarly, professional, and consistent with the expectations of a nursing education professional.
· Develop a teaching plan for a selected topic that demonstrates flow, cohesion, and application of best practices.
· Support identified position with effective written communication using appropriate spelling, grammar, punctuation and mechanics, and APA style and formatting.
Assessment Instructions
Preparation
Prepare a comprehensive analysis on an adverse event or near-miss from your professional nursing experience that you or a peer experienced. Integrate research and data on the event and use as a basis to propose a Quality Improvement (QI) initiative in your current organization.
Note: Remember, you can submit all, or a portion of, your draft to Smarthinking for feedback, before you submit the final version of your analysis for this assessment. However, be mindful of the turnaround time for receiving feedback, if you plan on using this free service.
The numbered points below correspond to grading criteria in the scoring guide. The bullets below each grading criterion further delineate tasks to fulfill th ...
This document discusses ratio analysis and its importance for evaluating company performance. Ratio analysis involves grouping financial ratios into categories like liquidity and profitability to analyze variables like bankruptcy risk, loan defaults, and stock prices. Ratios allow comparison of a company's performance over time, against industry benchmarks, and between different time periods or industries. Ratio analysis is used by companies, investors, and creditors to evaluate financial position, predict future performance, and identify strengths and weaknesses. The document then provides an overview of the objectives, need, importance, scope, and methodology of ratio analysis as well as a profile of SujalaPipes Private Limited, the company used for this case study.
The document summarizes the key stages of the business research process:
1. Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2. Proposing the research by allocating resources, evaluating the value of research, and developing evaluation methods.
3. Designing the research project through the research design, sampling, and pilot testing.
4. Collecting and preparing the data through various collection methods and editing the data.
5. Analyzing and interpreting the data by summarizing patterns and applying statistical techniques.
6. Reporting the results through a manager-friendly report with interpretations, conclusions, and recommendations.
The document summarizes the key stages of the business research process:
1) Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2) Proposing the research by allocating resources, budgets, and evaluating the value of conducting the research.
3) Designing the research project through developing the research design, sampling, and pilot testing.
4) Collecting and preparing the data through various collection methods and editing the data.
The document summarizes the key stages of the business research process:
1. Clarifying the research question by defining the management dilemma, management question, and investigative questions.
2. Proposing the research by allocating resources, evaluating the value of research, and developing evaluation methods.
3. Designing the research project through the research design, sampling, and pilot testing.
4. Collecting and preparing the data through various collection methods and editing the data.
5. Analyzing and interpreting the data to generate insights and information for decision making.
6. Reporting the results through a manager-friendly report with interpretations, conclusions, and recommendations.
Assessment 2 Instructions Needs Analysis for ChangeTop of Form.docxrobert345678
Assessment 2 Instructions: Needs Analysis for Change
Top of Form
Bottom of Form
·
PRINT
·
Complete a systematic evaluation of a unit, facility, or organization with which you are familiar, in an attempt to identify the need to address the economic health care issue.
Introduction
Note: Each assessment in this course builds upon the work you have completed in previous assessments. Therefore, you must complete the assessments in the order in which they are presented.
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Background and Context
As a master's-level health care practitioner, you may sometimes be tasked with the need to complete a systematic evaluation as a way of improving your organization’s outcomes. In this assessment, you will have a chance to practice these skills by completing a systematic evaluation of a unit, facility, or organization that you are familiar with in an attempt to identify the need to address the economic health care issue that you presented in the previous assessment. This systematic evaluation is often referred to as a needs analysis. Understanding how to do a needs analysis will be key as you advance through your career in the health care environment.
Instructions
Be sure to address each main point. Review the assessment instructions and scoring guide, including performance-level descriptions for each criterion, to ensure you understand the work you will be asked to complete and how it will be assessed. In addition, note the requirements for document format and length and for supporting evidence.
Overall, you will be assessed on the following criteria:
· Summarize your chosen economic issue and its impact on your work, organization, colleagues, and community.
1. Reiterate your rationale for pursuing this issue, as well as the gap contributing to it that you identified in your previous assessment.
· Identify any socioeconomic or diversity disparities that exist with how your chosen economic issue impacts any particular groups or populations.
2. Use at least one piece of evidence to support this disparity (public health data, aggregated data from an organization, or other scholarly resources).
· Explain the findings of evidence-based or scholarly sources regarding the need to address your chosen issue and pursue potential change or implementation plans.
3. For example, if your implementati.
Similar to CLS 495 Clinical Laboratory Science CapstoneCourse Project Int.docx (20)
Option #2Researching a Leader Complete preliminary rese.docxmccormicknadine86
Option #2:
Researching a Leader
Complete preliminary research on the Internet and/or using online library databases. Compose a 1 PAGE summary of sources and an overview of each source.
Post any questions or comments about the content or requirements of the Portfolio Project to the questions thread in the Discussion Forum.
.
Option 1 ImperialismThe exploitation of colonial resources.docxmccormicknadine86
Option 1: Imperialism
The exploitation of colonial resources and indigenous labor was one of the key elements in the success of imperialism. Such exploitation was a result of the prevalent ethnocentrism of the time and was justified by the unscientific concept of social Darwinism, which praised the characteristics of white Europeans and inaccurately ascribed negative characteristics to indigenous peoples. A famous poem of the time by Rudyard Kipling, "White Man's Burden," called on imperial powers, and particularly the U.S., at whom the poem was directed, to take up the mission of civilizing these "savage" peoples.
Read the poem at the following link:
Link (website):
White Man's Burden (Links to an external site.)
(Rudyard Kipling)
After reading the poem, address the following in a case study analysis:
Select a specific part of the world (a country), and examine imperialism in that country. What was the relationship between the invading country and the native people? You can select from these examples or choose your own:
Belgium & Africa
Britain & India
Germany & Africa
France & Africa
Apply social Darwinism to this specific case.
Analyze the motivations of the invading country?
How did ethnocentrism manifest in their interactions?
How does Kipling's poem apply to your specific example? You can quote lines for comparison.
.
Option Wireless LTD v. OpenPeak, Inc.Be sure to save an elec.docxmccormicknadine86
Option Wireless LTD v. OpenPeak, Inc.
Be sure to save an electronic copy of your answers before submitting it to Ashworth College for grading. Unless otherwise stated, you should answer in complete sentences, and be sure to use correct English, spelling, and grammar. Sources must be cited in APA format.
Your response should be a minimum of four (4) double-spaced pages; refer to the Length and Formatting instructions below for additional details.
In complete sentences respond to the following prompts:
Summarize the facts of the case;
Identify the parties and explain each party’s position;
Outline the case’s procedural history including any appeals;
What is the legal issue in question in this case?
How did the court rule on the legal issue of this case?
What facts did the court find to be most important in making its decision?
Respond to the following questions:
Are there any situations in which it might be a good idea to include additional or different terms in the “acceptance” without making the acceptance expressly conditional on assent to the additional or different terms?
Under what conditions can a contract be formed by the parties’ conduct? Why wasn’t the conduct of the parties here used as the basis for a contract?
Do you agree or disagree with the court’s decision? Provide an explanation for your reasoning either agree or disagree.
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA CASE NO. 12-80165-CIV-MARRA
OPTION WIRELESS, LTD., an Irish limited liability company, Plaintiff, v. OPENPEAK, INC., a Delaware corporation, Defendant. ______________________________/
OPINION AND ORDER
THIS CAUSE is before the Court upon Plaintiff/Counter-Defendant’s Motion to Dismiss Defendant/Counter-Plaintiff’s Counterclaim (DE 6). Counter-Plaintiff OpenPeak Inc. filed its 1 Memorandum in Opposition (DE 8). Counter-Defendant Option Wireless, Ltd, replied. (DE 12). The Court has carefully considered the briefs ofthe parties and is otherwise fully advised in the premises. I. Introduction2 In July 2010, Counter-Plaintiff OpenPeak Inc. was producing a computer tablet product for AT&T. (DE 4 ¶ 5). Seeking embedded wireless data modules for the tablet, Counter-Plaintiff submitted a purchase order to Counter-Defendant Option Wireless, Ltd, for 12,300 units of the modules at the price of $848,700.00. (DE 4 ¶ 4). Section 9 of the purchase order, labeled “BUYER’S TERMS AND CONDITIONS,” provided that [a]ll purchase orders and sales are made only upon these terms and conditions and those on the front of this document. This document, and not any quotation, invoice, or other Seller document (which, if construed to be an offer is hereby rejected), will Option Wireless, Ltd. v. OpenPeak, Inc. Doc. 19 Dockets.Justia.com 2 be deemed an offer or an appropriate counter-offer and is a rejection of any other terms or conditions. Seller, byaccepting any orders or deliverin.
Option A Land SharkWhen is a shark just a shark Consider the.docxmccormicknadine86
Option A: Land Shark
When is a shark just a shark? Consider the movie
Jaws
. What could the shark symbolize in our culture, society, or collective human mythology other than a man-eating fish? Why? Support your answer.
Next, think about a theatrical staging of
Jaws
. Describe the artistic choices you would make to bring
Jaws
the movie to Broadway. What genre would you choose? Describe at least three other elements of production and how you would approach them in your staging of
Jaws
as a stage play or musical.
Create
a response to these concepts in one of the following formats:
350- to 700-word paper
Apply
appropriate APA formatting.
.
Option 3 Discuss your thoughts on drugs and deviance. Do you think .docxmccormicknadine86
Option 3: Discuss your thoughts on drugs and deviance. Do you think using drugs is deviant behavior? Why do you think alcohol and tobacco are legal drugs and their use is not considered deviant when they are addictive, physically harmful, and socially disruptive?
No quotes or references needed.
.
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OPTION 2: Can we make the changes we need to make? After the pandemic, we are in a time of significant upheaval and transition. We are all more keenly aware that economic shifts and transformations can happen suddenly and dramatically. As the World shut itself down in March 2020, it makes us all aware that we can change behavior globally and as a matter of will. In the U.S., people began to quarantine themselves ahead of government action more often than as a result of government mandates. Write a cohesive 1-2 page single-spaced document that answers the following questions.
2a. Reflecting on the profound changes we have all seen in the past year, how does that change your views regarding what might be possible with regard to energy use, carbon reductions, or other major transformations that might be needed to impact the type of climate change Earth has been experiencing.
2b. Reflect on the type of transformations that would be involved to address global warming. Now that you have seen the recent major transformations, does this make you believe that global warming threats can prompt the type of major economic and industrial changes needed to reduce the impacts that have been anticipated with increasing climate changes?
2c. What are the "experts" saying about the possibility of these transformations in light of what they have seen during the pandemic? Are researchers more or less optimistic about our global ability to reduce green house gases and control climate change after seeing the impact of the pandemic? Be sure to include REFERENCES both at the end of the text and in the text, like (Author, year)
.
Option 1 You will create a PowerPoint (or equivalent) of your p.docxmccormicknadine86
Option 1: You will create a PowerPoint (or equivalent) of your presentation and add voice over.
Option 2: If you are unable to add voice over to your PowerPoint, you will create a PowerPoint (or equivalent) of your presentation. Next, you will use
Screencast-o-
Matic
(or a similar program) to create a video recording of your screen and voice as your present the information. Third, you will upload the video presentation to
YouTube
so your instructor can view it. If you choose this option, you will submit your article as well as the PowerPoint (or equivalent) file and the link to the YouTube presentation to complete this assignment.
Guidelines:
The presentation must include both audio (your voice explaining the information) and visual (PowerPoint presentation including text and/or images). Videos should not be used within the presentation.
The presentation should include the following three aspects:
An overview of your specific topic and its importance and application in current society. Include historical information as appropriate to understand your topic.
Identification, discussion, and
critical evaluation
of the most frequently used assessment instruments related to your topic. Include the typical settings and purposes for which assessment instruments are used.
Discussion of the ethical, cultural, and societal issues concerning the use of psychological tests and assessment as related to your topic.
The presentation must be 15 minutes long (no more than 20).
The presentation must include information from at least 10 scholarly sources (if used, the course textbook does not count as one of these 10 sources).
APA style citations should be used within the presentation. A reference section (in APA style) should appear at the end of the presentation.
Resources:
.
Option A Description of Dance StylesSelect two styles of danc.docxmccormicknadine86
Option A: Description of Dance Styles
Select
two styles of dance, such as ballet, modern dance, or folk dance.
Describe
each style of dance, and
include
the following:
History and development of the style
Discussion of your understanding of the use of line, form, repetition, and rhythm in each piece
Description of what the movements of both styles communicate to you in terms of mood
Description of how artistic choice can affect the viewer in the selected style
Submit
your assignment in one of the following formats:
700- to 1,050-word paper
.
Option #2Provide several slides that explain the key section.docxmccormicknadine86
Option #2
Provide several slides that explain the key sections of your strategy you will use in the final Portfolio Project. Provide section headers and a brief description of each.
FINAL PROJECT GUIDE
In a 6- to 10-page paper, as the local Union President, design a managing union handbook for union relationship building and a process that favors union employees as well as identifying key components of the bargaining process that can easily be sold to your union members. Apply theory and design systems and policies throughout your work covering:
Contextual factors (historical and legislative) that have impacted and still impact the union environment;
policies that create a more sustainable union model;
management strategy for union collective bargaining that includes: innovative wage, benefit, and non-wage factors; and
employee engagement and involvement strategies that take into consideration the diverse and changing labor force.
.
Option 2 Slavery vs. Indentured ServitudeExplain how and wh.docxmccormicknadine86
Option 2: Slavery vs. Indentured Servitude
Explain how and why slavery developed in the American colonies.
Describe in what ways the practice of slavery was different between each colonial region in British North America.
Analyze the differences between slaves and indentured servants.
Writing Requirements (APA format)
Length: 1-2 pages (not including title page or references page)
Use standard essay writing process by including an introduction, body paragraphs, and a conclusion.
1-inch margins
Double spaced
12-point Times New Roman font
Title page
References page (minimum of 1 scholarly source)
No abstract is required
In-text citations that correspond with your end references
.
Option 2 ArtSelect any 2 of works of art about the Holocaus.docxmccormicknadine86
Option 2: Art
Select any 2 of works of art about the Holocaust. You can select from the following list or conduct additional research on Holocaust art. Make sure to get approval from your instructor if you are selecting something not on the list. Click on the link to see the list:
Link: List of Artists/Artworks
Write an analysis of each artwork, including the following information:
Identify the title, artist, date completed, and medium used.
Explain the content of the artwork - what do the images show?
How does the artwork relate to the bigger picture of the Holocaust?
How effective is the artwork in relating the Holocaust to viewers?
LIST OF ARTISTS AND ARTWORK
Morris Kestelman:
Lama Sabachthani [Why Have You Forsaken Me?]
George Mayer-Marton:
Women with Boudlers
Bill Spira:
Prisoners Carrying Cement
Jan Hartman:
Death March (Czechowice-Bielsko, January 1945)
Edgar Ainsworth:
Belsen
Leslie Cole:
One of the Death Pits, Belsen. SS Guards Collecting Bodies
Doris Zinkeisen:
Human Laundry, Belsen: April 1945
Eric Taylor:
A Young Boy from Belsen Concentration Camp
Mary Kessell:
Notes from Belsen Camp
Edith Birkin:
The Death Cart - Lodz Ghetto
Shmuel Dresner:
Benjamin
Roman Halter:
Mother with Babies
Leo Breuer:
Path Between the Barracks, Gurs Camp
Leo (Lev) Haas:
Transport Arrival, Theresienstadt Ghetto
Jacob Lipschitz:
Beaten (My Brother Gedalyahu)
Norbert Troller:
Terezin
Anselm Kiefer:
Sternenfall
.
Option #1 Stanford University Prison Experiment Causality, C.docxmccormicknadine86
Option #1:
Stanford University Prison Experiment: Causality, Controlling Patterns, and Growth Mode
Revisit Philip Zimbardo's (1971) Stanford University Prison Experiment. Analyze the experiment in terms of causality, controlling patterns, and its growth mode.
What lessons can be learned from this experiment that can be generalized to business social systems, such as organizational design/organizational structures?
Your well-written paper should meet the following requirements:
· Be 5 pages in length.
· Be formatted according to APA
· Include at least five scholarly or peer-reviewed articles
· Include a title page, section headers, introduction, conclusion, and references page.
Reference:
Revisiting the Stanford Prison Experiment: a Lesson in the Power of Situation
~~~~~~~~
BY THE 1970s, psychologists had done a series of studies establishing the social power of groups. They showed, for example, that groups of strangers could persuade people to believe statements that were obviously false. Psychologists had also found that research participants were often willing to obey authority figures even when doing so violated their personal beliefs. The Yale studies by Stanley Milgram in 1963 demonstrated that a majority of ordinary citizens would continually shock an innocent man, even up to near-lethal levels, if commanded to do so by someone acting as an authority. The "authority" figure in this case was merely a high-school biology teacher who wore a lab coat and acted in an official manner. The majority of people shocked their victims over and over again despite increasingly desperate pleas to stop.
In my own work, I wanted to explore the fictional notion from William Golding's Lord of the Flies about the power of anonymity to unleash violent behavior. In one experiment from 1969, female students who were made to feel anonymous and given permission for aggression became significantly more hostile than students with their identities intact. Those and a host of other social-psychological studies were showing that human nature was more pliable than previously imagined and more responsive to situational pressures than we cared to acknowledge. In sum, these studies challenged the sacrosanct view that inner determinants of behavior--personality traits, morality, and religious upbringing--directed good people down righteous paths.
Missing from the body of social-science research at the time was the direct confrontation of good versus evil, of good people pitted against the forces inherent in bad situations. It was evident from everyday life that smart people made dumb decisions when they were engaged in mindless groupthink, as in the disastrous Bay of Pigs invasion by the smart guys in President John F. Kennedy's cabinet. It was also clear that smart people surrounding President Richard M. Nixon, like Henry A. Kissinger and Robert S. McNamara, escalated the Vietnam War when they knew, and later admitted, it was not winnable. They were .
Option A Gender CrimesCriminal acts occur against individu.docxmccormicknadine86
Option A: Gender Crimes
Criminal acts occur against individuals because of gender – some of these are labeled as hate crimes in the U.S. (consider cases of violence against transgendered and homosexual individuals) and others occur across cultures. Choose two other types of “gender crimes” and discuss what these acts reveal about deep-seated cultural values and beliefs. One possibility is to examine bride burning or dowry death in India.
Submit a paper (750-1250 words) that explores gender crimes. Provide at least three references cited within the text and listed in the references section.
.
opic 4 Discussion Question 1 May students express religious bel.docxmccormicknadine86
opic 4: Discussion Question 1
May students express religious beliefs in class discussion or assignments or engage in prayer in the classroom? What are some limitations? Support your position with examples from case law, the U.S. Constitution, or other readings.
Topic 4: Discussion Question 2
Do all student-led religious groups have an absolute right to meet at K-12 schools? If not, discuss one limitation under the Equal Access Act. May a teacher be a sponsor of the club? Can the teacher participate in its activities? Why or why not? Support your position with examples from case law, the U.S. Constitution, or other readings.
.
Option 1Choose a philosopher who interests you. Research that p.docxmccormicknadine86
Option 1:
Choose a philosopher who interests you. Research that philosopher, detailing how they developed their ideas and the importance of those ideas to the progress of philosophy and human understanding. Keep in mind that you should be focusing on their philosophy, not simply their biography, although some basic details of their life not related to philosophy may be needed, especially when it involves experiences that influenced their thinking.
Option 2:
Look at a specific Philosophical movement. Explain the ideas important to that movement (such as existentialism and positivism) and the influence they had. I am pretty flexible on what you can do with this one, so if you have an idea, don’t hesitate to ask!
Requirements
The typed body of your paper must be a minimum of 1500 words.
It should be typed, 12 point, double spaced. A minimum of three sources must be used,
.
Option #1The Stanford University Prison Experiment Structu.docxmccormicknadine86
Option #1:
The Stanford University Prison Experiment: Structure, Behavior, and Results
Philip Zimbardo’s Stanford University Prison Experiment could be described as a system whose systemic properties enabled the behaviors of the system's actors, leading to disturbing results.
Analyze the situation. What were the key elements of the system? How did the system operate? Why did the participants behave as they did? What lessons can be learned from this experiment about systems in relation to management?
Your well-written paper should meet the following requirements:
Be six pages in length.
Be formatted according to the APA
Include at least seven scholarly or peer-reviewed articles.
Include a title page, section headers, introduction, conclusion, and references page.
Reference:
Zimbardo, P. G. (2007).
Revisiting the Stanford prison experiment: A lesson in the power of situation (Links to an external site.)
.
Chronicle of Higher Education, 53(
30), B6.
BY THE 1970s, psychologists had done a series of studies establishing the social power of groups. They showed, for example, that groups of strangers could persuade people to believe statements that were obviously false. Psychologists had also found that research participants were often willing to obey authority figures even when doing so violated their personal beliefs. The Yale studies by Stanley Milgram in 1963 demonstrated that a majority of ordinary citizens would continually shock an innocent man, even up to near-lethal levels, if commanded to do so by someone acting as an authority. The "authority" figure in this case was merely a high-school biology teacher who wore a lab coat and acted in an official manner. The majority of people shocked their victims over and over again despite increasingly desperate pleas to stop.
In my own work, I wanted to explore the fictional notion from William Golding's Lord of the Flies about the power of anonymity to unleash violent behavior. In one experiment from 1969, female students who were made to feel anonymous and given permission for aggression became significantly more hostile than students with their identities intact. Those and a host of other social-psychological studies were showing that human nature was more pliable than previously imagined and more responsive to situational pressures than we cared to acknowledge. In sum, these studies challenged the sacrosanct view that inner determinants of behavior--personality traits, morality, and religious upbringing--directed good people down righteous paths.
Missing from the body of social-science research at the time was the direct confrontation of good versus evil, of good people pitted against the forces inherent in bad situations. It was evident from everyday life that smart people made dumb decisions when they were engaged in mindless groupthink, as in the disastrous Bay of Pigs invasion by the smart guys in President John F. Kennedy's cabinet. It was also clear that smart people su.
Open the file (Undergrad Reqt_Individual In-Depth Case Study) for in.docxmccormicknadine86
Open the file (Undergrad Reqt_Individual In-Depth Case Study) for instruction which is
blue highlighted
and I already
highlighted yellow
for the section that you need to answer which is
SECTION 2.
I
uploaded 2 articles that you need to read to answer the questions
and Pay attention to (Individual In-Depth Case Study Rubric).
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onsider whether you think means-tested programs, such as the Tem.docxmccormicknadine86
onsider whether you think means-tested programs, such as the Temporary Assistance for Needy Families (TANF), Supplemental Nutrition Assistance Program (SNAP), and Supplemental Security Income (SSI), create dependency among its recipients. Then, think about how the potential perception of dependency might contribute to the stigma surrounding welfare programs. Finally, reflect on the perceptions you might have regarding individuals who receive means-tested welfare and how that perception might affect your work with clients.
By Day 4
Post
an explanation of whether means-tested programs (TANF, SNAP, and SSI) create dependency. Then, explain how the potential perception of dependency might contribute to the stigma surrounding welfare programs. Finally, explain the perceptions you have regarding people who receive means-tested welfare and how that perception might affect your work with clients.
Support your post with specific references to the resources. Be sure to provide full APA citations for
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Operations security - PPT should cover below questions (chapter 1 to 6)
Compare & Contrast access control in relations to risk, threat and vulnerability.
Research and discuss how different auditing and monitoring techniques are used to identify & protect the system against network attacks.
Explain the relationship between access control and its impact on CIA (maintaining network confidentiality, integrity and availability).
Describe access control and its level of importance within operations security.
Argue the need for organizations to implement access controls in relations to maintaining confidentiality, integrity and availability (e.g., Is it a risky practice to store customer information for repeat visits?)
Describe the necessary components within an organization's access control metric.
Power Point Presentation
7 - 10 slides total (
does not include title or summary slide
)
Try using the 6×6 rule to keep your content concise and clean looking. The 6×6 rule means a maximum of six bullet points per slide and six words per bullet point
Keep the colors simple
Use charts where applicable
Use notes section of slide
Include transitions
Include use of graphics / animations
.
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.
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
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Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
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International FDP on Fundamentals of Research in Social Sciences
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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!"
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
1. CLS 495
Clinical Laboratory Science Capstone
Course Project Introduction: There are four phases of work in
the completion of this paper:
Phase 1 Panning Proposal
The student chooses and defines a research topic related to
Clinical Lab, and specifies a timeline for completion.
A rough draft of the Introduction is completed.
Phase 2 Literature Review
The student performs literature research on the topic, and writes
a comprehensive literature review.
Final draft of the Introduction is submitted.
Rough draft of the literature review is submitted.
Rough draft of the References is submitted.
Phase 3 Analysis/Evaluation
The student does the primary analysis/evaluation.
The draft of the Analysis/Evaluation is submitted as well as
drafts of the Conclusions, Recommendations and any
Appendices.
Phase 4 Completion and Presentation
The final paper is edited and completed into a photo-ready
copy. The work is presented orally.
· Course Project
2. The Course Project is broken down into 4 distinct phases. The
required elements in the formal paper are listed below.
Maximum Points Allowed
Earned Points
Subtotal
Research - 10%
Evidence of Higher Level Research
2
Evidence of Multiple Sources
3
Evidence of Primary Data
3
8pt Maximum
Content - 50%
Completeness
6
Relevancy
6
4. Citations
5
Clear Expression
10
32pt Maximum
Overall
Oral Portion 20% Total Project Grade
Oral presentations will be graded on the following criteria:
Maximum Points Allowed
Earned Points
Subtotal
Content - 50%
Completeness
1
Relevancy
1
5. Appropriate Analysis
2
Appropriate Conclusions Drawn
2
Logical Rational and/or Justification
2
Original Thought
2
10pt Maximum
Structural - 50%
Correct Grammar, Vocabulary
1
Speaking Skills
1
Use of Appropriate Technology
1
6. Use of Visual Aids
2
Ability to Engage Listener
1
Ability to Respond to Questions, Comments
1
Courtesy to Other's Presentations
2
Ability to Respond to Questions
1
10pt Maximum
Overall
·
Assessment Rubric
Program Learning Outcome
7. Highly Developed (4)
Developed (3)
Emerging (2)
Initial (1)
1. Assess clinical laboratory practice and procedure by applying
the knowledge of technical skills and theory obtained.
Demonstrates excellence in assessing, analyzing, and
synthesizing, information based on knowledge of laboratory
practice and procedure.
Demonstrates proficiency in assessing, analyzing, and
synthesizing information based on knowledge of laboratory
practice and procedure.
Demonstrates adequacy in assessing, analyzing, and
synthesizing information based on knowledge of laboratory
practice and procedure.
Demonstrates limitations in assessing, analyzing, and
synthesizing information based on knowledge of laboratory
practice and procedure.
2. Establish a course of action to correct clinical laboratory
problems.
Demonstrates a thorough understanding of important principles;
able to carefully analyze extent of their applicability to new
situations.
Demonstrates a good understanding of important principles;
almost always able to see the applicability to new situations.
Demonstrates a reasonable understanding of important
principles; able to apply to new situations with some guidance.
Demonstrates a very basic understanding of important
principles; needs guidance in applying them to new situations.
3. Demonstrate competence in the knowledge and basis of
laboratory methods which use advanced analytical,
immunological and molecular techniques.
Demonstrates excellence in the knowledge and basis of
advanced laboratory methods.
Demonstrates proficiency in the knowledge and basis of
advanced laboratory methods.
8. Demonstrates adequacy in the knowledge and basis of advanced
laboratory methods.
Demonstrates adequacy in the knowledge and basis of advanced
laboratory methods.
4. Evaluate laboratory procedures and results.
Demonstrates excellence in evaluation of the overall procedural
process and the results obtained.
Demonstrates proficiency in evaluation of the overall
procedural process and the results obtained.
Demonstrates adequacy in the evaluation of the overall
procedural process and the results obtained.
Demonstrates limitations in the evaluation of the overall
procedural process and the results obtained.
5. Conduct research using primary literature sources.
Demonstrates excellence in conducting research by fusing
information and concepts from primary literature sources with
the use of information literacy skills.
Demonstrates proficiency in conducting research by using
information and concepts from primary literature sources with
the use of information literacy skills.
Demonstrates adequacy in conducting research by using
information and concepts from primary literature sources with
the use of information literacy skills.
Demonstrates limitations in conducting research by using
information and concepts from primary literature sources with
the use of information literacy skills.
6. Produce written work of the standards required by employers
in the industry or post graduate programs.
Written, oral and/or visual communications is well organized
and effective.
Most of the written, oral and/or visual communication is well
organized and effective.
Some of the written, oral and/or visual communication is
organized and effective.
Little of the written, oral and/or visual communication is
organized and effective.
9. Accounting in three dimensions:
a case for momentum revisited
Eric Melse
Strategy Center, Nyenrode Business Universiteit, Breukelen,
The Netherlands
Abstract
Purpose – This paper aims to extend an earlier analysis of the
profitability of an individual firm
operating in the professional services industry from the
perspective of the triple-entry framework of
the momentum accounting theory of Yuji Ijiri.
Design/methodology/approach – The paper presents a “common-
size-format” model of
balance-sheet momentum, an approach typical of financial
statements’ mathematical analysis.
Findings – Common-size-format momentum ratios offer an
alternative measurement of (the change
of) business performance. They model stabilizing phenomena
that might develop very differently from
ratios like return on total assets or return on equity and thus
provide important informational signals
to the analyst of financial statements. The common-size-format
ratio of net wealth momentum herein
discussed is proposed as a supplemental measurement for
business performance analysis.
10. Originality/value – The paper discusses a new method for
performance measurement and risk
analysis.
Keywords Accounting, Accounting theory, Performance
measures, Risk analysis
Paper type Research paper
Introduction
Melse (2004a) explored what meaningful new information the
momentum accounting
theory of Yuji Ijiri can disclose in addition to the regularly used
performance measures:
profit before income tax (PBIT), profit after tax (PAT), return
on equity (ROE) and
return on total assets (ROTA). His conclusion was that financial
accounting ratios
should not be calculated from data that are temporally different.
Preferably, ratios
should either be calculated from data pertaining to a given time-
period, say a year,
quarter or month, or from data measured at a particular time
point. The triple-entry
framework of the momentum accounting theory of Yuji Ijiri
extends the two dimensions
of the financial accounting system with a third dimension to
account for the forces that
drive the momentum, or rate of change, of the creation of new
wealth. Accounts can be
identified in this framework by their temporal property which
makes it rather easy to
calculate unitless and timeless ratios. This paper discusses the
same example firm as
presented by Melse (2004a) but with the time series extended by
four more years. The
11. stability of the profitability of this individual firm is
investigated further and how it
recovers after a brief period of serious decline in performance
during 2002-2003. A new
accounting measure for financial statement analysis is proposed:
the common-size
format of momentum and force ratios. In particular, net wealth
momentum is here
investigated as a supplemental method for performance
measurement and risk analysis.
The current issue and full text archive of this journal is
available at
www.emeraldinsight.com/1526-5943.htm
The author is grateful for the constructive comments of the
anonymous reviewer. Participants of
the European Accounting Association’s 2008 Conference are
also gratefully acknowledged for
their comments on an earlier version of the paper. Financial
assistance was provided by the
Nyenrode Research Group (NRG).
JRF
9,4
334
The Journal of Risk Finance
Vol. 9 No. 4, 2008
pp. 334-350
q Emerald Group Publishing Limited
1526-5943
DOI 10.1108/15265940810895007
12. Accounting for disclosure, risk analysis or decision making?
Financial statements supposedly depict the current condition of
a company completely
and accurately (McEnroe and Martens, 2004; Haskins and Sack,
2006). Aside
unwittingly made mistakes, technical flaws or fraud, accounting
information is by
definition “historic” and therefore “reliable” because financial
statements are compiled
from facts, past facts (ex post facto)[1]. At times we may find
in the notes to the financial
statements information about the expectations management has
for the future (Hutton
et al., 2003). Obviously past results cannot offer any guarantee
for results in the future,
such notes are indications only for better or worse. The
framework of triple-entry
momentum accounting, or TEMA in short, is seen here as an
initiative to innovate
financial accounting so that management or the auditor are
better facilitated to disclose
trends that have future bearings. The objective of the TEMA
framework is to add a
dynamic perspective to the financial accounting system for the
purpose of additional
disclosure, analysis and decision making. The TEMA framework
explicitly requires
attention for the causal links in the business model and
administers business economic
facts outside the scope of traditional bookkeeping, for example
with revenue accounting
(Glover and Ijiri, 2002). This is an ambitious effort that,
certainly in the eyes of the critics
of triple-entry accounting strains the boundary between
13. financial and management
accounting (Fraser, 1994; Salvary, 1985; Vaassen, 2002, p. 33;
Wagensveld, 1995).
Management by momentum – fasten your seatbelt!
Yuji Ijiri proposes a so-called triple-entry framework with three
dimensions to account
for the income capacity of a firm (Ijiri, 1982, 1984, 1986, 1987,
1988, 1989, 1993). The
essential idea is to account for the income capacity of a firm in
terms of levels instead of
differences. Ijiri seeks to account for the level of growth instead
of net wealth as such at
any particular point in time. He calls this the momentum at
which rate net wealth is
accrued. By comparison with car driving, he wants to measure
the speed at which the
car travels instead of only measuring the distance traveled so
far (Ijiri, 1988, p. 160). His
car driving metaphor can be extended and deepened to further
explain the
measurements of the triple-entry framework as well as its
managerial use. The two
principal meters in any dashboard are the odometer that
measures the mileage driven
during the cars’ life time and the speedometer. Most if not all
dashboards also have an
odometer that counts the mileage driven per day and cycles its
measurement from 0 to
999 miles or kilometers. While the odometers count the state of
the cars mileage, the
speedometer reports the rate of change of the car – its speed.
The importance of the
difference between these two meters becomes very clear when
we match them against
the balance sheet and the income statement for their explanation
14. of wealth magnitude,
composition and its change:
. Odometer continuous – balance sheet, wealth magnitude and
composition as of
“now.”
. Odometer period – income statement, wealth change explained
by its “how.”
. Speedometer – the change of wealth change explained by its
“why.”
The fundamental notion we have to grasp is that it is impossible
to read from any
financial statement the rate of change by which new wealth is
created, or the change of
any financial variable for that matter[2]. We should compare the
user of financial
statements with a driver in a car with his or her attention
focused solely on the
A case for
momentum
revisited
335
revolving number wheels of the odometers. Indeed, it is
possible to see wealth increase
and conclude that the company is in business, but without any
other reference against
which we can perceive speed, it is impossible to tell by which
15. speed wealth is
increasing[3]. In other words, the financial accounting
dashboard is lacking
speedometers: a pretty uncomfortable position to be in[4].
However, we cannot stretch the metaphor too far. Neither
financial analysts nor
investors are the “drivers” of the company, therefore, should we
be bothered with the
missing speedometer on the financial dashboard? Ijiri feels that
we should expect from
management that they are able to “see” at which speed their
business is “moving.” How
else can they intervene when momentum is dissipating? The
foundational notion
Ijiri puts forward is that the double-entry accounting framework
does not exclude the
possibility to include “speed” measurements. He thinks it is
feasible to extend the
double-entry bookkeeping framework with a third dimension so
that we can account for
the “rate of change” of a firm’s business. He wants to apply the
same methodological and
procedural rigor to the administration of facts pertaining to the
future as is expected
from the administration of transactions past (Blommaert, 1994).
Dimensions of the accounting measurement
The accounting dimensions are temporally determined sources
of information and
concern the substance of information and not its form
(Wagensveld, 1995, p. 3; Melse,
2004c). Figure 1 shows the purpose of each dimension as wealth
measurements in time.
Through the accounts it should be possible at any point in time
to explain the
16. composition of wealth (1D), i.e. how it was acquired (liabilities
and equity) and used
(assets). Next, it should be possible to determine for a given
period between points if an
increase of wealth was realized (2D). To this 2D system of
accounts, Ijiri adds the
ability to account for the capacity to acquire new wealth in the
future (3D) by means of
Figure 1.
The arrow of time in the
framework of triple-entry
and momentum
accounting
Change 2D
PERIOD 2D
Net Wealth Increases
Past
Net Wealth
Unchanged
Capacity 3D
CHANGE RATE 3D
Future
Net Wealth
Decrease
Expensing Forces
18. JRF
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336
administration of cost and income forces. A framework of three
dimensions is proposed
by Ijiri (1986):
(1) Wealth – the first dimension for the administration of the
magnitude of wealth
and wealth composition, with accounting variables that are set
apart as net
wealth (equity) and liabilities (sources of capital), or as assets
(uses of capital).
Accounts of this dimension are on the balance sheet.
(2) Momentum – the second dimension for the administration of
the change in
magnitude of wealth (the first dimension), with accounting
variables that are set
apart as cost (outflows) and income (inflows). Accounts of this
dimension are on
momentum statements that includes the income statement.
(3) Force – the third dimension for the administration of the
change of capacity to
acquire new wealth (the second dimension), with accounting
variables that are
set apart to administer internal and external forces. Accounts of
this dimension
are on force statements that also include impulse and action.
Melse (2004a) discusses these dimensions of momentum
19. accounting theory with more
detail. Figure 2 shows the relations between the three
accounting dimensions in Ijiri’s
framework for triple-entry and momentum accounting, TEMA in
short. Ijiri introduces
a new set of financial variables he calls momentum accounts
that are in the same
vertical column of the framework as income. Although they are
also period related,
they have a different temporal position because they explain the
rate of (new) income
and their values aggregate dynamically into income in the same
manner as income
aggregates into wealth. Suppose a firm realizes net income at a
rate of $12 per month,
its “level” of income momentum. Assuming nothing else
changes, income realized after
one year should be: $144 (Ijiri, 1987, p. 27). At that time,
income is reported as $144
while income momentum is reported as $12/month. The
information added to the
Figure 2.
A framework for
triple-entry and
momentum accounting
IMPULSE
FORCE
ACTION
MOMENTUM
21. Σ
Σ
ΣΣ
−
−
−
A case for
momentum
revisited
337
income statement is that we now know the rate by which new
income is expected to be
created, namely $12 per month. Assuming that this is the firm’s
first year of business,
recalling the car driving metaphor discussed before, the
odometer is now at $144 and
the speedometer is at $12.
Financial-ratio analysis
Robert Half International Inc., a US based firm, pioneered
specialized staffing services
in 1948 and today is recognized as an industry leader. There is
no reason to use this
company’s financial statement data other than for the purpose of
illustrating how
22. ratios disclose information for analysis outside and within the
TEMA framework of
Yuji Ijiri as an extension of Melse (2004a). No proprietary
financial statements data is
used.
Figure 3 shows both ROTA and ROE time series of Table I, like
in Melse (2004a),
but now extended with four more years[5]. We derive the ratio
ROTA from the division
of the return of PBIT by total assets. Likewise, we get ROE by
division of PAT by
shareholder equity. During the period from 1989 to 1992, each
ratio shows a sharp
decline reaching a low point in 1991 and 1992, but gradually
increases again to reach
high points in 1998 and – after a small drop in 1999 – in 2000.
The next two years
again show a dramatic decrease to arrive at almost reaching 0
percent in 2002 and
2003. The last three years show a just as dramatic increase to
reach in 2006, about the
same level as in the period 1997-2000. Comparing Figure 3 with
Figure 4, which shows
the sales margin during these years, it is obvious that the sales
margin displays a trend
similar to both ratios, notably ROE. Indeed, as reported in Table
II, the Pearson
correlation coefficient indicates a positive and rather strong
association between these
three accounting ratios. As Melse (2004a) showed, the point of
interest here is the
observation that ROTA, ROE, and sales margin are
exchangeable ratios as far as
the trend in time is concerned also during the last four years
(2003-2006). They tell us
23. the same “business story,” we see similar “ups and downs.”
Walsh (1996, p. 72) sees ROTA as the most important
benchmark against which the
performance of business operations can be measured. But, like
any other ratio, as a
single figure it is not much more then a target to aim for. It is of
more interest to explain
Figure 3.
Robert Half, ROTA
and ROE 0
5
10
15
20
25
30
35
40
P
er
ce
nt
0605040302010099989796959493929190898887
24. ROTA
ROE
JRF
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338
why such a ratio moves up or down when it does. However,
using the ratios discussed
above has a disadvantage. Westwick (1981) points at the need to
investigate the cause
of the “ups and downs” of a ratio and for this purpose wants to
be able to disaggregate
from the “total” to the “parts.” For example, we can calculate
the return not only on
total assets but also on the disaggregated current and fixed
assets. A brief digression
on the calculation of ROTA as operating performance ratio to
support our explanation:
Year
Wealth
(point)
Net wealth
(point)
Sales
(period)
PBIT
(period)
26. 2004 1,198.66 911.87 2,675.70 234.67 140.60 23.95 17.83 8.77
2005 1,318.69 970.87 3,338.44 392.17 237.87 32.72 26.09 11.75
2006 1,459.02 1,042.67 4,013.55 466.20 283.18 35.35 29.17
11.62
Note: Data scaling factor: millions US$
Source: Compustat/Thomson
Table I.
Robert Half, time series
Figure 4.
Robert Half, sales margin0
2
4
6
8
10
12
14
P
er
ce
nt
0605040302010099989796959493929190898887
27. A case for
momentum
revisited
339
We get the following ratios:
. sales margin ¼ PBIT/sales; and
. turn over ¼ sales/total assets.
ROTA can be calculated by the product of sales margin times
turn over. Because sales
are the denominator of sales margin as well as the numerator of
turn over, it is
cancelled out in the alternatively ROTA calculation of:
PBIT/total assets.
Now, following the above method of calculation, Table III gives
the return on fixed
assets and on current assets for Robert Half in the first two
columns of Panel A.
Figure 5 shows ROTA and the time series of its two
disaggregated ratios. Observe how
the ratio return on fixed assets reaches a much higher value in
2006 compared to the
period 1995-2000, or ROTA at that point (1.54). This is
somewhat peculiar when we
compare this to the ROTA (0.35). Although these disaggregated
ratios are correct, can
we trust them? In the fourth column of Panel A of Table III,
with the title check, the
disaggregated return ratios are subtracted from the ROTA.
Clearly, in each year, there
28. is a difference between the sum of the “parts,” the
disaggregated return ratios, and
Variables Association
ROTA vs ROE r ¼ 0.918 *
ROTA vs sales margin r ¼ 0.797 *
ROE vs sales margin r ¼ 0.916 *
Note: *Significant at 1 percent level
Table II.
Robert Half, association
between return ratios and
sales margin
A: sales/assets B: assets/sales
Year Fixed Current Total Check Fixed Current Total Check
1987 0.21 0.21 0.11 20.3153 4.76 4.75 9.51 0.0000
1988 0.20 0.36 0.13 20.4294 4.93 2.81 7.74 0.0000
1989 0.18 0.37 0.12 20.4307 5.57 2.69 8.25 0.0000
1990 0.10 0.36 0.08 20.3795 9.54 2.81 12.35 0.0000
1991 0.05 0.21 0.04 20.2228 18.77 4.71 23.48 0.0000
1992 0.05 0.25 0.04 20.2610 18.66 3.97 22.63 0.0000
1993 0.14 0.67 0.12 20.6924 6.93 1.50 8.43 0.0000
1994 0.29 0.95 0.22 21.0192 3.48 1.05 4.53 0.0000
1995 0.43 1.02 0.30 21.1488 2.32 0.98 3.30 0.0000
1996 0.62 0.78 0.34 21.0501 1.62 1.29 2.91 0.0000
1997 0.80 0.73 0.38 21.1487 1.25 1.37 2.62 0.0000
1998 0.97 0.66 0.39 21.2410 1.03 1.51 2.54 0.0000
1999 0.86 0.55 0.33 21.0705 1.16 1.83 3.00 0.0000
2000 1.05 0.61 0.39 21.2790 0.95 1.63 2.58 0.0000
2001 0.66 0.29 0.20 20.7457 1.53 3.42 4.95 0.0000
29. 2002 0.01 0.01 0.00 20.0129 88.12 196.17 284.29 0.0000
2003 0.04 0.02 0.01 20.0457 24.97 54.90 79.87 0.0000
2004 0.83 0.34 0.24 20.9307 1.20 2.98 4.18 0.0000
2005 1.39 0.43 0.33 21.4898 0.72 2.34 3.06 0.0000
2006 1.54 0.46 0.35 21.6498 0.65 2.18 2.83 0.0000
Table III.
Robert Half.
Panel A: return on assets;
Panel B: inverse
calculation
JRF
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340
their “total,”, i.e. ROTA (Figure 5). In other words,
disaggregated return ratios
calculated as “sales over assets” do not add up! As an
alternative, Westwick (1981)
recommends to inverse the fraction terms as “assets over sales.”
Table III, Panel B,
reports these time series and clearly, for each year, the inversed
disaggregated ratios
now do add up to their “total:ROTA”.
However, solving one problem introduces another: the return
ratios themselves are
now a bit more difficult to understand intuitively. They also
tend to become very large
when PBIT is very small, like in 2002 and 2003, respectively,
284.29 and 79.87.
Therefore, for our analysis, the disaggregated return ratios are
30. first multiplied by 100
and then scaled by their natural logarithm to create Figure 6
with the y-axis inversed
(because now, like in Figure 5, when the line “drops” this is
“less good”). The
disaggregated analysis of return on assets by inverse calculation
reveals in a more
balanced manner the shift in weight over time from fixed to
current assets. Figure 6, for
example, shows, from 1997 onwards to 2006, the increasing
contribution of the return
on current assets to ROTA. Owing to a poor PBIT, this is
particularly difficult to grasp
Figure 5.
Robert Half, return
on assets0.0
0.2
0.4
0.6
0.8
1.0
1.2
1.4
1.6
0605040302010099989796959493929190898887
31. Fixed Assets
Current Assets
Total Assets
Figure 6.
Robert Half, return on
assets by inverse
calculation (ratios £ 100
and scaled by logN)
10
100
1,000
10,000
1,00,000
0605040302010099989796959493929190898887
Fixed Assets
Current Assets
Total Assets
A case for
momentum
revisited
341
32. for the years 2002 and 2003 using the regular return ratios in
Figure 5. Hence, we
propose the inverse calculation of disaggregated ratios and
subsequent graphing with
a natural logarithm-based scale like in Figure 6.
Unitless and timeless accounting ratios
Of some concern is that accounting ratios are not necessarily
timeless as was
concluded before in Melse (2004a). To get ROTA or ROE, we
divide period
measurements, respectively, PBIT and PAT, by point
measurements, respectively,
total assets and shareholders’ equity (net wealth)[6]. Or, seen
from a temporal
perspective, we divide data related to period (p) measurements
by data from point (t)
measurements (p?t). In Ijiri’s TEMA framework, this implies
that the accounting ratio
is calculated as a momentum measurement (income) divided by
a wealth measurement;
PBIT divided by total assets in the example of ROTA.
Ratios become unitless when they relate quantities of the same
dimension. Within
the TEMA framework this is clearly not the case for ROTA or
ROE. Although the
accounting data are in some way related to the same medium of
exchange in use – , i.e.
monetary values – it is their time property we are uncomfortable
with. ROTA and
ROE are ratios that express “return by point,” a state at date,
which is something
different then a rate of change or “return by period.” A ratio
33. like the sales margin is
unitless and timeless because it relates two period
measurements through the division
of PBIT by sales (p?p). In economic accounting terminology,
only when we divide
stock accounts by stock accounts, or flow accounts by flow
accounts, will we get
unitless ratios.
To obtain unitless and timeless ratios, in the TEMA framework
(Figure 2), we have
to divide accounting variables of the same temporal
“dimension” wealth, momentum or
force. In other words, unitless ratios are calculated intra-
dimensionally, i.e. between
accounting variables with the same temporal dimension. In this
approach, an
accounting ratio is a quantity that denotes the proportional
amount or magnitude of
one period accounting variable relative to another period
accounting variable (p?p), or
of one point relative to another point (t?t). Following this
temporal decision rule, we
can calculate ratios between items, like the current ratio,
current assets by current
liabilities (two wealth accounts), but not divide a balance sheet
account by sales (i.e.
divide a wealth measurement by a momentum measurement).
For example, the well
known working capital to sales ratio that tries to capture a
dynamic perspective of
short-term liquidity conflicts with this temporal decision rule
(Walsh, 1996, p. 118)[7].
This is not to say that such ratios should not be used. The
observation here is that such
ratios are calculated extra-dimensionally, and therefore are not
34. timeless, which
possibly leads to less clear interpretations. This is a motivation
to investigate what
intra-dimensional ratios might have to offer over and above
extra-dimensional ratios.
Common-size-format momentum ratios
In Ijiri’s TEMA framework, momentum accounts are rates per
period that measure the
change of a wealth account. Once we divide one such
momentum account by another
we get a true ratio that can be expressed as a pure number or as
a percentage. For
momentum, such a ratio expresses the proportion of change per
period relative to
another change per period. Melse (2004a) presented the
momentum ratio of net wealth
composition. In the same manner, a momentum ratio of
disaggregated balance sheet
JRF
9,4
342
accounts can be calculated. When the momentum of balance
sheet accounts is divided
by total wealth momentum we get common size ratios, or
percentages, i.e. a change
fraction of the whole change. However, this requires that the
sign of raw data negative
momentum is first inversed to be included in the denominator
before the fraction is
calculated[8]. Assuming two disaggregated parts, the following
35. equation gives the
required logic:
For A=BjA=ðifðA , 0 then 2 A else AÞ þ ifðB , 0 then 2 B else
BÞÞ:
This equation renders unitless and timeless force or momentum
ratios that can be
compared with any other such ratio. Table IV gives the common
size momentum ratios
for total liabilities and net wealth and Table V for current and
fixed assets. Likewise,
for force accounts, such ratios convey the proportion of the rate
of change per period
squared relative to the whole change of momentum per period
squared. Thus, we can
compare momentum or force between periods of a single firm or
between companies
for panel analysis of markets or sectors. A whole new set of
ratios is thus available in
the TEMA framework to investigate business dynamics and
possible relationships
between the accounting variables from which they are derived.
Ratio analysis should provide an insight into the financial
health of a firm by
looking into its liquidity, solvability, profitability, activity, and
capital and market
structure. We limit ourselves here to the comparison of the sales
margin and net wealth
momentum of Robert Half. One way to look at sales margin is
too see it as a momentum
ratio because the accounting data involved is income-related
period measurements (p).
A: raw data B: common size
37. 1993 22.84 42.63 219.79 0.68 20.32 1.0000
1994 23.16 43.39 220.23 0.68 20.32 1.0000
1995 73.38 50.94 22.44 0.69 0.31 1.0000
1996 114.87 80.52 34.36 0.70 0.30 1.0000
1997 145.36 110.36 35.00 0.76 0.24 1.0000
1998 142.35 103.67 38.68 0.73 0.27 1.0000
1999 73.47 53.63 19.84 0.73 0.27 1.0000
2000 193.84 142.44 51.41 0.73 0.27 1.0000
2001 23.13 87.16 264.02 0.58 20.42 1.0000
2002 258.49 260.73 2.24 20.96 0.04 1.0000
2003 44.23 43.69 0.54 0.99 0.01 1.0000
2004 218.75 123.21 95.55 0.56 0.44 1.0000
2005 120.03 59.00 61.03 0.49 0.51 1.0000
2006 140.34 71.80 68.54 0.51 0.49 1.0000
Note: Data scaling factor: millions US$
Table IV.
Robert Half. Panel A: net
wealth and liabilities
momentum; Panel B:
common size momentum
ratios
A case for
momentum
revisited
343
PBIT divided by sales; the numerator and the denominator have
38. the time dimension
momentum in Ijiri’s TEMA framework. Both are realized during
the period in between
the two moments when financial statements are drawn up; in our
case a year.
Consequently, it is more fitting to compare PBIT with net
wealth momentum because
both are period measurements (p). Additionally, sales margin
can be compared with
the net wealth momentum ratio, each being a period ratio (p?p).
Before we discuss this
in more detail, we first turn our attention to PBIT and net
wealth momentum as
individual momentum variables.
Analysis of net wealth momentum and its common-size-format
ratio
The common-size-format ratio of net wealth momentum is a
fraction or percentage of
total wealth momentum. It is calculated for each period by the
change of net wealth
(total shareholders’ equity) relative to the change of total
wealth of which it is a part.
When we compare the graph of net wealth momentum raw data
in Figure 7 with its
common-size-format ratio in Figure 8, it is worthy to note that
the net wealth
momentum movement raw data and its common-size-format
ratio are similar in 2002
and 2003. However, before 2002 and after 2003, the trend of
raw data and the
common-size-format ratio is very different. Notably, the
common-size-format ratio is
characterized by a steady rate of change during the periods
1992-2001 and 2004-2006.
On average the ratio is, respectively, 0.63 and 0.52. This
39. implies that although net
wealth momentum itself might fluctuate (Figure 7), relative to
the fluctuation of all
A: raw data B: common size
Year
Wealth
momentum
(period)
Current
assets
momentum
(period)
Fixed
assets
momentum
(period)
Current
assets
momentum
(ratio)
Fixed
assets
momentum
(ratio)
41. 344
accounts it can still be stable (Figure 8). It is this steady rate of
change, this momentum
that Ijiri considers to be of great importance in the appraisal of
corporate performance.
As far as the creation of net wealth is concerned, Robert Half is
shown here to be a
reliable performer from 1992 onwards. Only during 2002 and
2003 the stability is lost.
Indeed, in those years the staffing industry experienced a major
downturn in the USA
and in Europe (Fleming, 2002), from which it quickly recovered
(Krampf, 2004).
The common-size-format ratio of net wealth momentum can also
be seen as a
coefficient. The Robert Half time series provides some evidence
that there is a relation
between the growth rate of total wealth and net wealth, and that
it holds firm at the
same level over several years (Figure 8). In this, we should not
only see an accounting
logic – we can expect that net income is accrued into net wealth
– but we should also
read this as an economic phenomenon. That the amount of new
wealth gained and
added to the balance sheet is about the same for a certain
number of years might not be
Figure 7.
Robert Half, net wealth
43. − 0.2
0.0
0.2
0.4
0.6
0.8
1.0
0605040302010099989796959493929190898887
A case for
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345
too big a surprise. But, that this firm, after experiencing large
shocks during 2002 and
2003 in its business model, drives back (so quickly) to a stable
level of momentum is
striking. However, the difference between the new and the
previous level of
momentum, on average 0.11 lower, might be somewhat of a
disappointment for
analysts and shareholders alike.
That the business model of Robert Half changed after 2003,
44. compared to the period
1993-2001, can also be seen from the stacked bar graph in
Figure 9 of the
common-size-format ratios reported as percentages of net
wealth momentum and total
liabilities momentum. In Figure 9, each whole stacked bar
represents the momentum of
total wealth (of course that is always 100 percent). The lower
half of each bar graphs
total liabilities momentum, except for 2002, while the upper
half graphs net wealth
momentum. When a momentum is negative, i.e. when the
balance sheet account
decreases, the bar is drawn below the 0 percent line which
indicates “no change.”
Thus, from Figure 9 it is clear that during the period 1989-1994
Robert Half
successively reduced its debt whereas net wealth showed
considerable growth. From
1995 to 2000, Robert Half kept increasing total assets, financing
this with about 25
percent of debt. In 2001, the pattern shifts considerably with a
substantial decrease of
debt. Therefore, it is not without good reason that, during the
market downturn,
Fleming’s (2002) comment was: “Robert Half does have a firm
financial foundation,
with $303 million in cash, no debt and [a] healthy cash flow.”
At the time, “Robert Half
announced that it would buy back as many as ten million of its
own shares” (Id.), which
we see reflected partly in the negative net wealth momentum of
2002 as well as in the
negative current assets momentum (Table V)[9]. But, the
recovery from this downturn
is just as remarkable. In 2003 net wealth momentum is about the
45. same as total wealth
momentum, respectively, $43.69 and 44.23 million (Table IV).
These changes on the
balance sheet of Robert Half are a good illustration of the use of
the net wealth account
as a buffer of funds at the disposal of management to face bad
times.
Discussion and conclusions
A great advantage of the TEMA framework is that it allows for
the temporal as well as
the categorical analysis of accounting measurements. To this
purpose, in this paper
Figure 9.
Robert Half, net wealth
and total liabilities
momentum, common size
percentages
−100
−75
−50
−25
0
25
50
75
46. 100
P
er
ce
nt
0605040302010099989796959493929190898887
Liabilities Momentum Net Wealth Momentum
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ROTA was analyzed both as an aggregated and disaggregated
performance
measurement. We proposed to use an inverse method of ratio
calculation for
disaggregated ratio analysis. This will allow the comparison of
disaggregated
accounting variables relative to their aggregated totals in the
TEMA framework.
Preferably, we should not compare time period data with time
step data.
Further to Melse (2004a), the extended example of Robert Half
demonstrated that
with the TEMA framework new information can be disclosed
that is relevant for
performance analysis. It is possibly more meaningful to limit
the use of ratios to only
47. intra-dimensional relations within the TEMA framework for the
benefit of temporal
correctness and improved interpretability of the data.
Consequently, we should use the
TEMA framework to search for more informative ratios. In our
case, we were able to
tell apart years that have a comparable common-size-format
ratio of net wealth
momentum but a very different trend of ROTA. This adds new
insight to how we
should appreciate the structural aspects of the profitability of a
firm. This new method
sheds more light at a desirable stability of the firm’s business
model. Vice versa,
observing years that have a comparable ROTA but a different
common-size-format
ratio of net wealth momentum might deepen the analysis of
balance sheet dynamics,
something of interest to shareholders and analysts alike.
Improving the ability to analyze trends within financial data can
benefit all users of
financial statements. It will be worthwhile to broaden this
research to larger population
now that it has been shown that common-size-format momentum
ratios offer
meaningful insight in the example of Robert Half Inc. By way
of additional case
examinations we expect to be able to confirm the findings of
this paper. An extension is
to further research the possible association between TEMA
variables of a firm and the
market performance of its stock as an alternative to models with
balance sheet or
income variables or their ratios (Barniv and Myring, 2006;
Biddle et al., 1997; Bird et al.,
48. 2001; Collins et al., 1997; Damant, 2001). A second line of
investigation would be to
compare the forecast success rate of TEMA models with that of
alternative valuation
models or analysts’ earnings forecasts (Richardson and
Tinaikar, 2004). A third line of
investigation could be to investigate if Spectramap factor
decomposition of TEMA
variables can be employed in econometric models for
investment portfolio
management (Melse, 2004b). Beside the identification of firms
that exhibit mean-like
behavior, locating companies that occupy contrasting positions
in the decomposed
data space of TEMA variables might be useful to balance
investment portfolios
(Haensley, 2003).
We conclude with the contention that implementing momentum
accounting might
be beneficial for strategic accounting purposes as well as for the
ex post analysis of
financial statements (Bell et al., 1997; Barniv and Myring,
2006; Haskins and Sack,
2006). Possibly, this will prompt a renewed interest in the
practical use of the TEMA
framework and Ijiri’s momentum accounting theory as a means
to improve
performance measurement and risk analysis.
Notes
1. Misrepresentation of facts in financial statements is a subject
that in this study is not
discussed further but nonetheless it is an important and
problematic issue. However, we
49. think that momentum accounting increases transparancy and, as
a result, is expected to
reduce the risk of misrepresentation of facts (Blommaert, 1994,
p. 230).
A case for
momentum
revisited
347
2. That is, the rate of change per time unit smaller than the time
period in between two financial
statements. As will become clear when the research
methodology is discussed in the next
paper, we can count the rate of change per year or quarter with
the currently available
financial statements of firms.
3. Or decreasing; whereas the mileage of a car cannot be
reduced (something which is illegal to
do) wealth can decrease during the lifetime of the firm when
capital is retired or dividend is
paid out. See Melse (2004b) for another example of TEMA
balance sheet analysis.
4. To be honest, the items on the cash flow statement can be
viewed as “speedometers” when
we set the rate of change equal to one year or one quarter.
However, Ijiri’s vision is to provide
much more detailed information with a much shorter time rate
of change.
50. 5. Source of non-proprietary data used: Compustat provided by
Thomson One Banker
Analytics.
6. It is a matter of taste to choose the point of measurement.
One can opt for the period’s closing
balance sheet or the opening balance sheet (that is done in this
study). A third alternative is
to average the opening and closing balance sheet to get, in a
manner of speaking, a point in
the middle of the period. However, none of this method
mitigates the problem of temporal
inconsistency of the ratio.
7. A shortcoming of the current ratio is that point measurements
are static data. It is possible to
“window dress” the accounts so that the ratio “looks good” on
that day. Possibly, period
measurements and their derived common-size-format momentum
ratios make this more
difficult to do.
8. Consequently, the denominator of this division can be larger
then the aggregate of the
disaggregated momentum or force accounts.
9. Common shares outstanding were reduced from 174.929 in
2001 to 170.909 in 2002.
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Corresponding author
Eric Melse can be contacted at: [email protected]
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Instructions
Research the topic of common size financial statements.
Present, describe and illustrate the use of vertical analyses.
Form numerical examples to clarify your points.
Address the following:
1. Present, describe and illustrate the use of horizontal analyses.
Form numerical examples to clarify your points. Form clear
conclusions on the value gained from the analysis.
2. Present, describe and illustrate the use of vertical analyses.
Form numerical examples using two comparative companies.
Form clear conclusion on the value gained from the analysis.
3. Review the referenced paper by Melse (2008). Describe the
research question being addressed. Discuss the methods used
and the conclusions reached by the study.
Support your paper with a minimum of five (5) external
resources In addition to these specified resources, other
appropriate scholarly resources, including older articles, may be
included.
Length: 5-7 pages not including title and reference pages
Your paper should demonstrate thoughtful consideration of the
ideas and concepts presented in the course and provide new
thoughts and insights relating directly to this topic. Your