Global Market AnalysisGeoff BrownProfessor Duh.docx
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Global Market Analysis Geoff Brown Professor Duhn ACC 680 March 5, 2017 Objectives Introduction Potential issues in financial statement analysis Recommendations on the issues International financial statement analysis potential benefits 2 Introduction: financial statements analysis Definition; the act of looking at financial statements with a view of evaluating the financial status of the company to make better economic decisions(Brown et.al, 2014) Financial statements include balance sheet, income statement, statement of equity and cash flow statement among others Financial analysis uses tools such as financial ratios Financial statement analysis make the use of various tools. The most common tools is financial ratios. This financial ratios are classified into various categories depending on the objective they are required to achieve. The common financial ratios are classified into liquidity, profitability, solvency, operating financial ratios and leverage ratios. 3 Introduction (continued) Statement of the problem- effect of global market on financial statement analysis Scope; financial statement analysis in the us vis a vis the global market global market of choice is German. This presentation is intended to give an outline of the various opportunities as well as threats that will be encountered as result of having global operations. The threats and opportunities will have a bias on the various effects this global markets will have on the process of financial statement analysis. This will also be a comparison between the host country, USA and the new country referred to as the global market. The global market in this case is German 4 Potential issues Legal systems Tax regulation Political and political ties Inflation Funding mechanism This are the major determinants of many countries accounting system and by the extension the process of financial statement analysis. They present both threats and opportunities to the business. The will be each be discussed in the subsequent slides. 5 Legal system There two types of legal systems namely common law and codified roman law The kind of accounting system is determined by the legal system German being the global market uses codified roman law. Accounting profession in German is highly regulated with procedures laid down on particular transaction In the German law is silent about items such as cash flow statements, leases and also transactions involving foreign currency transactions(Geppert et.al, 2016) Unlike in the USA and other countries who use the common law legal system, the accounting field is highly regulated in German. In countries operating under the common law regime the laws are left to professional bodies to deliberate on the various contentious issues. In this case various tools such as cash flow statement are very important when it comes to issues such liquidity. Lack of clear direction on such an item can make benchmarking wit ...
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ACC 680 Final Project Guidelines and Rubric Overview .docx
ACC 680 Final Project Guidelines and Rubric
Overview
There seems to be a general misconception that accountants working in many organizations—such as a local CPA firm or an organization that is not publicly
traded—will not be impacted by the concerns of international accounting. Globalization, however, continues to shrink the global market into a seemingly smaller
playing field, making connections from businesses of any size and location to other businesses even more likely and more crucial. Companies that may not have
felt the impact of globalization and these accounting concerns in the past are likely to be feeling them now. This course will approach international accounting
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The purpose of the final project in this course is to foster this critical thinking in regard to key concepts in international accounting. The project will explore the
impact of diversity in accounting practices, the differences and impact of generally accepted accounting principles (GAAP) and International Financial Reporting
Standards (IFRS), and how international rules and regulations influence business practices.
In this assignment, you will demonstrate your mastery of the following course outcomes:
Evaluate diversity in accounting practices for their impact on the effectiveness of financial accounting and reporting in a global economy
Differentiate between generally accepted accounting principles and International Financial Reporting Standards as they apply to the transparency and
effectiveness of financial statements
Assess the implications of the United States converging with International Financial Reporting Standards by critically evaluating the impact it will have on
financial reporting in a global economy
Analyze the process of international financial statement analysis for its impact on the decision-making process in a multinational organization
Interpret how foreign currency rates impact financial statement creation in accordance with applicable rules and regulations
Examine the implications of variances in international tax laws on organizational strategy under generally accepted accounting principles and
International Financial Reporting Standards reporting requirements
Prompt
For this project, consider this scenario: you have worked very hard and have just earned a promotion at Quality CPA firm. As part of your new responsibilities,
you will be advising an influential client on their international aspirations. Their business has been booming and they are seriously considering expanding their
operation overseas. They are concerned about the political and financial risks of such an undertaking.
You will build a multimedia presentation (utilizing audio, if possible, with speaker notes to elaborate) that addresses the upper management of this company. You
will choose a country other than the United .
Financial Management Unit III AssessmentQuestion 1· Define.docx
Financial Management Unit III Assessment
Question 1
· Define each part of a financial plan and discuss the importance of these components in managerial decision making.
·
Your response should be at least 250 words in length.
Question 2
· Construct a pro forma income statement for the first year and second year for the following assumptions:
Units of Sales in Year 1: 110,000
Price per Unit: $11
Variable cost per unit: 30%
Fixed Costs: $125,000
Income taxes: 15%
Interest Expense: $200,000
In year 2, Price per unit increases to $11.50, and unit of sales increases by 5%, all other assumptions remain the same.
Question 3
· Calculate the sustainable growth based on the following information:
·
· • Earnings after taxes = $35,000
· • Equity = $100,000
• d=22.4%
Question 4
· Calculate a table of interest rates based on the following information:
The pure interest rate is 1.6%
Inflation expectations for year 1 = 3%, year 2 =3.5%, years 3-5 =5%
The default risk is .1% for year one and increases by .2% over each year
Liquidity premium is 0 for year 1 and increases by .2% each year
Maturity risk premium is 0 for years 1 and 2 and .2% for years 3-5
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Upon completion of this unit, students should be able to:
1. Define the elements of a business plan.
2. Explain the purpose and use of a financial plan.
3. Calculate sustainable growth.
4. Analyze the percent of sales approach to forecasting.
5. Conduct a basic financial forecast.
6. Construct the financial flow of funds model.
7. Explain moral hazard in executive compensation.
8. Develop an interest rate table for a term structure incorporating risk and
inflation.
9. Contrast theories pertaining to the term structure of interest rates.
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From courses in business administration and management, you will probably
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planning expansion. Usually, a business plan involves some form of forecast and
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Overview
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The purpose of the final project in this course is to foster this critical thinking in regard to key concepts in international accounting. The project will explore the
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Standards (IFRS), and how international rules and regulations influence business practices.
In this assignment, you will demonstrate your mastery of the following course outcomes:
Evaluate diversity in accounting practices for their impact on the effectiveness of financial accounting and reporting in a global economy
Differentiate between generally accepted accounting principles and International Financial Reporting Standards as they apply to the transparency and
effectiveness of financial statements
Assess the implications of the United States converging with International Financial Reporting Standards by critically evaluating the impact it will have on
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Examine the implications of variances in international tax laws on organizational strategy under generally accepted accounting principles and
International Financial Reporting Standards reporting requirements
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For this project, consider this scenario: you have worked very hard and have just earned a promotion at Quality CPA firm. As part of your new responsibilities,
you will be advising an influential client on their international aspirations. Their business has been booming and they are seriously considering expanding their
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Financial Management Unit III AssessmentQuestion 1· Define.docx
Financial Management Unit III Assessment
Question 1
· Define each part of a financial plan and discuss the importance of these components in managerial decision making.
·
Your response should be at least 250 words in length.
Question 2
· Construct a pro forma income statement for the first year and second year for the following assumptions:
Units of Sales in Year 1: 110,000
Price per Unit: $11
Variable cost per unit: 30%
Fixed Costs: $125,000
Income taxes: 15%
Interest Expense: $200,000
In year 2, Price per unit increases to $11.50, and unit of sales increases by 5%, all other assumptions remain the same.
Question 3
· Calculate the sustainable growth based on the following information:
·
· • Earnings after taxes = $35,000
· • Equity = $100,000
• d=22.4%
Question 4
· Calculate a table of interest rates based on the following information:
The pure interest rate is 1.6%
Inflation expectations for year 1 = 3%, year 2 =3.5%, years 3-5 =5%
The default risk is .1% for year one and increases by .2% over each year
Liquidity premium is 0 for year 1 and increases by .2% each year
Maturity risk premium is 0 for years 1 and 2 and .2% for years 3-5
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System and Governance
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Upon completion of this unit, students should be able to:
1. Define the elements of a business plan.
2. Explain the purpose and use of a financial plan.
3. Calculate sustainable growth.
4. Analyze the percent of sales approach to forecasting.
5. Conduct a basic financial forecast.
6. Construct the financial flow of funds model.
7. Explain moral hazard in executive compensation.
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A business plan is a model of what management expects a business to become
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be used by small business and entrepreneurs as well as large corporations in
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DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS
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DOUBLE SPACING
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In the final weeks of 2017 a leading tax expert suggested that “a whirlwind of international tax changes has swept the globe”. He also went on to say that for companies operating in Europe there is no end in sight to the pace of change. The final recommendations on base erosion and profit shifting (BEPS) from the OECD have been endorsed by the EU. In fact a number of European governments have already implemented large parts of these proposals ahead of schedule.
The third quarter of the year saw the European Commission in the spotlight with its landmark decision that the technology giant Apple must repay no less than €13 billion of taxes to the Irish government. This ruling was based on the view that the favourable tax treatment was effectively state aid and hence the Irish government had broken EU law. At the same time countries across the world continue to compete by reducing the rate of corporate taxes. Many commentators suggest that the UK government will cut the corporate tax rate to 10% if the country fails to negotiate a trade deal with the European Union as part of the Brexit process. In a separate development earlier in the year the government of Hungary announced it would become the tax haven of Central Europe with a plan to reduce corporation tax to a mere 9%.
Required:
You are to write a report for the Board of Directors of a listed global company that has manufacturing and R&D activities across Europe, Asia, Australasia and America. The report should assume that the directors have detailed knowledge of the group activities but are not taxation specialists. However they would be aware of issues relating to corporate governance, transparency and reputational risks.
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“Corpor.
enoch.ppt
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Running head: BMW ANNUAL REPORT ANALYSIS 1
BMW ANNUAL REPORT ANALYSIS 2
BMW’s Annual Report Analysis
Author Note
Analysis of BMW’s Annual Report
Introduction
Financial statements refer to collections of reports about the financial results of every organization, the economic conditions and the cash flow trends in the entity. BMW, just like any other entity, is on the forefront in reflecting transparency and increased the level of accountability towards its stakeholders. The financial report concerning BMW as an organization shows historical data and the transactions which have been embraced by the entity. This paper provides background information about BMW and the quality of financial reporting provided by the organization. A comparison of the GAAP to US GAAP. The United States standards and reporting tiles values and biases have also been presented, as well as a comparison of the same in Germany. Financial reporting is all about openness, responsibility, and accountability in the organizations, to maintain an ethical competition platform.
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Running head TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS .docx
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TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS 2
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Introduction
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Title of Assignment: Comprehensive Health History
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Overview
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that make multinational business complex (e.g., risk management, ethical and legal compliance). As you work though this project, you will explore how the
2007–2008 financial crisis affected multinational corporations (MNCs), with both additional opportunities and potential risks.
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submissions. These milestones will be submitted in Modules Two and Five. The final product will be submitted in Module Seven.
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2007–2008 annual report
Statement of retained earnings
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FIN-336-01: Analyze the impact of legal and ethical challenges on stakeholders for supporting an organization’s conduct and decision making in global
m.
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Ciclo de Conferencias: Reacting to the crisis: the new regulatory environment. En colaboración con el Instituto de Empresa.
Christian Leuz
Booth School of Business. Chicago. EE.UU.
Madrid, 15 de abril de 2011
Chapter 10International Accounting and Taxation
Chapter 10
International Accounting and Taxation
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INTERNATIONAL ACCOUNTINGThere is at present no universally accepted definition for international accounting.
International accounting includes all varieties of principles, methods, and standards of all countries.
*
INTERNATIONAL ACCOUNTING (Cont’d)The differences in standards, policies, and techniques reflect varying geographic, social, economic, political, and legal influences of individual countries.
This collection of all accounting principles, methods, and standards is considered the international accounting system.
*
INTERNATIONAL ACCOUNTING (Cont’d)In some countries, such as the United States and Britain, apart from assisting financial decisions by the management, accounting is primarily oriented toward parties external to the business organization who provide capital to it.
Financial reports are very important for the investors and creditors for investment decision making.
*
INTERNATIONAL ACCOUNTING (Cont’d)In some other countries, financial accounting has a different emphasis and performs other roles.
For instance, accounting is mainly used by the government to ensure the collection of the proper amount of income tax in many Latin American countries.
*
GENERAL ACCOUNTING MODELSNo two countries have identical financial reporting and disclosure system.
However, certain countries maintain some similar practices based on close political and economic ties, geographic proximity, and similar legal systems.
*
GENERAL ACCOUNTING MODELS (Cont’d)Almost every former British colony follows British financial accounting practices.
Practices in Canada and Mexico are heavily influenced by U.S. practice due to geographic proximity and close political and economic ties.
*
British-American ModelThis accounting cluster is represented by forty-three countries. It is the most influential model, dominated by the accounting practices used in the United Kingdom and the United States.
*
British-American Model (Cont’d)Apart from being used as an international control tool by managers on a daily basis, the accounting role is relatively oriented toward the decision needs of investors and creditors, since both public ownership and debt financing are greatest in these countries.
*
Continental ModelAccounting in the continental cluster is influenced by the practices found in the continental European countries and Japan. In this model, most countries practice civil law and banks primarily supply capital to businesses.
It is not the primary role of financial accounting to provide timely and sophisticated reports for investors’ decision-making needs.
*
South American ModelNine South American countries are included in this accounting cluster. Spanish is a dominant language in this group except for Brazil, which uses Portuguese.
The most distinctive aspect of accounting practice in this model is the persistent use of adjustment for inflation since all these c ...
Introduction International Accounting
In this ppt i have given Introduction International Accounting which covers approaches in international accounting, importance of ia, introduction international accounting.
Subscribe to Vision Academy for Video assistance https://www.youtube.com/channel/UCjzpit_cXjdnzER_165mIiw
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Data presentation should be designed to display correct conclusions. What issues should we think about as we prepare data for presentation? Discuss the different methods that we can use to present data in a report. What role does the audience play in selecting how we present the data?
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DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS
6 PAGES
UNDERGRADUATE
COURSEWORK
HARVARD FORMATING
DOUBLE SPACING
INSTRUCTIONS
This assignment seeks to assess your ability to:
• Critically evaluate and discuss the major developments during 2017 in corporate taxation from the perspective of multinational companies and their auditors, governments and other stakeholders.
• Apply appropriate knowledge, analytical techniques and concepts to problems and issues arising from both familiar and unfamiliar situations;
• Think critically, examine problems and issues from a number of perspectives, challenge viewpoints, ideas and concepts and make well-reasoned judgements;
• Present, discuss and defend ideas, concepts and views effectively through formal language.
Background:
In the final weeks of 2017 a leading tax expert suggested that “a whirlwind of international tax changes has swept the globe”. He also went on to say that for companies operating in Europe there is no end in sight to the pace of change. The final recommendations on base erosion and profit shifting (BEPS) from the OECD have been endorsed by the EU. In fact a number of European governments have already implemented large parts of these proposals ahead of schedule.
The third quarter of the year saw the European Commission in the spotlight with its landmark decision that the technology giant Apple must repay no less than €13 billion of taxes to the Irish government. This ruling was based on the view that the favourable tax treatment was effectively state aid and hence the Irish government had broken EU law. At the same time countries across the world continue to compete by reducing the rate of corporate taxes. Many commentators suggest that the UK government will cut the corporate tax rate to 10% if the country fails to negotiate a trade deal with the European Union as part of the Brexit process. In a separate development earlier in the year the government of Hungary announced it would become the tax haven of Central Europe with a plan to reduce corporation tax to a mere 9%.
Required:
You are to write a report for the Board of Directors of a listed global company that has manufacturing and R&D activities across Europe, Asia, Australasia and America. The report should assume that the directors have detailed knowledge of the group activities but are not taxation specialists. However they would be aware of issues relating to corporate governance, transparency and reputational risks.
The report should cover the following aspects:
Evaluate the major developments that occurred in corporate taxation in 2017 and the issues that may arise in the current year.
Discuss the implications for the group in regard to the relationship with its auditors.
Consider how other stakeholders and non-governmental organisations (NGOs) may be affected by changes in the level of corporate taxes and their possible reaction.
The resources below are on Blackboard and provide an introduction to the topic.
“Corpor.
enoch.ppt
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International accounting comparative accounting Europe (ch3)
Differences of measurements under IFRS and European region's countries.
Running head BMW ANNUAL REPORT ANALYSIS1BMW ANNUAL REPORT A.docx
Running head: BMW ANNUAL REPORT ANALYSIS 1
BMW ANNUAL REPORT ANALYSIS 2
BMW’s Annual Report Analysis
Author Note
Analysis of BMW’s Annual Report
Introduction
Financial statements refer to collections of reports about the financial results of every organization, the economic conditions and the cash flow trends in the entity. BMW, just like any other entity, is on the forefront in reflecting transparency and increased the level of accountability towards its stakeholders. The financial report concerning BMW as an organization shows historical data and the transactions which have been embraced by the entity. This paper provides background information about BMW and the quality of financial reporting provided by the organization. A comparison of the GAAP to US GAAP. The United States standards and reporting tiles values and biases have also been presented, as well as a comparison of the same in Germany. Financial reporting is all about openness, responsibility, and accountability in the organizations, to maintain an ethical competition platform.
Quality of information provided by the company
Companies come out with reports which highlight their annual performance to the shareholders. In the case of BMW, the report provided is the primary source of intimation for any investor to be able it understand the organization, management and analyze the financials of the organization. Annual reports can be acquired from the group website under the investor relations section. BMW has managed to provide quality financial data based on ten significant aspects;
a) Vision and mission statements of the organization
In this section, you get to read the mission and vision statement of BMW. The comments provided are general in nature and help provide guidance on the objectives which are to be achieved.
b) Corporate information
BMW has provided the shareholders with details of all the directors, the bankers, and all auditors to the company. Board members can be easily analyzed, and auditors assessed by the investors.
c) Product Overview
The organization has provided financial highlights and the products which are manufactured by the entity, segment wise and performance wise over a period. Some organizations have the tendency of publishing financial highlights of five to ten years in their annual reports. This encourages easier analysis of revenues, earnings and the interest before tax. This ensures that one can get a glimpse of the assets, debtors, and liabilities in the organization. Financial ratios are also presented.
d) Director’s report
BMW financial record has provided a brief summary of the financials, the results and the explanation of all transactions made within the organization. The major elements of importance, in this case, include the operational parameters such as capacity additions and occupancy rates as well as production levels.
e) Management discussion and analysis
The section is keen to highlight the major trends in the ind ...
Running head TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS .docx
Running head: TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS 1
TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS 2
Translation Foreign- Currency Financial Statements
Introduction
Foreign currency translation can be defined as the conversion of the financial transactions of a company’s foreign subsidiaries into a reporting currency for recording in the parent company's financial statements. The financial statements include the income statement and the balance sheet among others. The functional currency, which is used when recording financial statements, is important because it is used by businesses in most transactions. The steps that are involved in this process are: 1) Determining the functional currency for the business, 2) recording the gains and losses on the translation of currencies, and 3) re-measuring the financial statements of the business in the functional currency.
Current Trends in Foreign Currency Translation
The existence of international trade has majorly contributed to the need for foreign currency translation. Companies in the United States have been major players in international trade (Guithues, 1994). Most of the companies that are headquartered in the United States have developed subsidiaries in many countries. For example, Coca Cola has subsidiaries in over 50 countries. It can therefore be seen that foreign currency translation is important for companies in the United States. One important reason for the existence of foreign currency translation is that foreign operations are not the same in all countries (Guithues, 1994). Each country has its own ways of reporting financial statements. For example, the accounting principles applied by companies in the United States are very different from those applied in other countries (Guithues, 1994).
Financial results such as liabilities, assets, expenses and revenues are recorded differently in companies in the United States when compared to other countries. In the case of companies in the United States, they will need the foreign currency translation so as to reconcile their financial statements with the laid down accounting standards; meaning the standards have been put in place and must be adhered to (Guithues, 1994). These differences in accounting standards have called for measures that can be used to standardize operations.
The Financial Accounting Standards Board (FASB) has been in charge of standardizing these operations (Guithues, 1994). A recent amendment on financial statements reporting has been made on the statement number 52. This amendment was meant to do away with changes in the reporting of earnings of a company. It replaces FASB Statement No. 8 and it presents standards for foreign currency translation that are designed to provide information that is generally compatible with the expected economic effects of a rate change on an enterprise's cash flows and equity and r ...
Title of Assignment Comprehensive Health History P.docx
Title of Assignment: Comprehensive Health History
Purpose of Assignment: The first part of a health assessment is the history. It is contains critical information about the client. It is important for the nurse to feel comfortable asking all types of questions and to be able to identify the pertinent information for that client. This assignment is a comprehensive health history which would normally be done for a new client to a practice or admission.
Course Competency(s): Identify the foundations of health assessment.
Instructions: Using the provided form to guide the interview, collect as much information as the client is willing to divulge. In a combination of bulleted and narrative formatting, document the information gathered. Try not to be too wordy but, at the same time, be comprehensive in your documentation. Remember this is subjective information and should only be what the client tells you. Avoid making judgments until you determine what the strengths and weaknesses are. Submit this as a word document
Grading Rubric:
See history form.
FIN 336 Final Project Guidelines and Rubric
Overview
The final project for this course is the creation of a multinational performance report. The report will investigate the motivation behind expanding business
internationally, whether revenue-related, cost-related, or a combination of both. You will gain a better understanding of international business and the factors
that make multinational business complex (e.g., risk management, ethical and legal compliance). As you work though this project, you will explore how the
2007–2008 financial crisis affected multinational corporations (MNCs), with both additional opportunities and potential risks.
The project is divided into two milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final
submissions. These milestones will be submitted in Modules Two and Five. The final product will be submitted in Module Seven.
In order to successfully complete this project, you will choose a multinational company from the Final Project Company List document and access the following
financial reports:
Balance sheet
Income statement
Statement of cash flows
Current annual report
2007–2008 annual report
Statement of retained earnings
In order to access this information, follow the steps in the Mergent Online Instructions document to access the Mergent Online database. P lease ensure that you
select forms based on the company’s most recent tax submission. The annual report is also available on the U.S. Securities and Exchange Commission website.
In this assignment, you will demonstrate your mastery of the following course outcomes:
FIN-336-01: Analyze the impact of legal and ethical challenges on stakeholders for supporting an organization’s conduct and decision making in global
m.
Cómo converger hacia un informe integral en la empresa
Ciclo de Conferencias: Reacting to the crisis: the new regulatory environment. En colaboración con el Instituto de Empresa.
Christian Leuz
Booth School of Business. Chicago. EE.UU.
Madrid, 15 de abril de 2011
Chapter 10International Accounting and Taxation
Chapter 10
International Accounting and Taxation
*
INTERNATIONAL ACCOUNTINGThere is at present no universally accepted definition for international accounting.
International accounting includes all varieties of principles, methods, and standards of all countries.
*
INTERNATIONAL ACCOUNTING (Cont’d)The differences in standards, policies, and techniques reflect varying geographic, social, economic, political, and legal influences of individual countries.
This collection of all accounting principles, methods, and standards is considered the international accounting system.
*
INTERNATIONAL ACCOUNTING (Cont’d)In some countries, such as the United States and Britain, apart from assisting financial decisions by the management, accounting is primarily oriented toward parties external to the business organization who provide capital to it.
Financial reports are very important for the investors and creditors for investment decision making.
*
INTERNATIONAL ACCOUNTING (Cont’d)In some other countries, financial accounting has a different emphasis and performs other roles.
For instance, accounting is mainly used by the government to ensure the collection of the proper amount of income tax in many Latin American countries.
*
GENERAL ACCOUNTING MODELSNo two countries have identical financial reporting and disclosure system.
However, certain countries maintain some similar practices based on close political and economic ties, geographic proximity, and similar legal systems.
*
GENERAL ACCOUNTING MODELS (Cont’d)Almost every former British colony follows British financial accounting practices.
Practices in Canada and Mexico are heavily influenced by U.S. practice due to geographic proximity and close political and economic ties.
*
British-American ModelThis accounting cluster is represented by forty-three countries. It is the most influential model, dominated by the accounting practices used in the United Kingdom and the United States.
*
British-American Model (Cont’d)Apart from being used as an international control tool by managers on a daily basis, the accounting role is relatively oriented toward the decision needs of investors and creditors, since both public ownership and debt financing are greatest in these countries.
*
Continental ModelAccounting in the continental cluster is influenced by the practices found in the continental European countries and Japan. In this model, most countries practice civil law and banks primarily supply capital to businesses.
It is not the primary role of financial accounting to provide timely and sophisticated reports for investors’ decision-making needs.
*
South American ModelNine South American countries are included in this accounting cluster. Spanish is a dominant language in this group except for Brazil, which uses Portuguese.
The most distinctive aspect of accounting practice in this model is the persistent use of adjustment for inflation since all these c ...
Introduction International Accounting
In this ppt i have given Introduction International Accounting which covers approaches in international accounting, importance of ia, introduction international accounting.
Subscribe to Vision Academy for Video assistance https://www.youtube.com/channel/UCjzpit_cXjdnzER_165mIiw
Similar to Global Market AnalysisGeoff BrownProfessor Duh.docx (20)
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
International accounting comparative accounting Europe (ch3)
International accounting comparative accounting Europe (ch3)
Running head BMW ANNUAL REPORT ANALYSIS1BMW ANNUAL REPORT A.docx
Running head BMW ANNUAL REPORT ANALYSIS1BMW ANNUAL REPORT A.docx
Running head TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS .docx
Running head TRANSLATION FOREIGN- CURRENCY FINANCIAL STATEMENTS .docx
Title of Assignment Comprehensive Health History P.docx
Title of Assignment Comprehensive Health History P.docx
Cómo converger hacia un informe integral en la empresa
Cómo converger hacia un informe integral en la empresa
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State Legislatures
(Part I)
POLS 2212
Legislatures, Policy-Making, and Political Science
• Legislative process is only one part of policy-making
• States are better venue for understanding policy-making
process overall
• Interactions between components are more transparent
• Less ‘political theater’ than national level
• More cases, more variation, more data
• What role do legislatures play in the overall policy-making
process??
• How do legislative-executive relations affect policy outcomes??
Agenda Setting
Formulation /
Negotiation
Adoption /
Enactment
Implementation
Evaluation
Revision /
Termination
• Public attention is focused on an issue
• Collective recognition of problem
Agenda Setting
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• Some public discourse over options
Formulation / Negotiation
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Solution
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Adoption / Enactment
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Implementation
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evaluated
Evaluation
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Revision / Termination
Agenda Setting
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entrepreneurs
Formulation /
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Adoption / Enactment
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relations
Implementation
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Evaluation
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‘Professional’
Model
‘Citizen-
Legislator’
Model
Work Load
Nearly full-
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Part-time
Session
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annual
Short-term,
possibly
biannual
Compensation
Medium-high
(over median
for state
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Fairly low
Staff
Large, semi-
permanent
Small, likely
shared
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Professional Hybrid / Mixture Citizen
State Legislatures
• GA Legislature
• $17k base +per
diem
• $22k – $24k total
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• What are some of the potential benefits /
drawbacks of each of these two models??
State Legislatures and Political Careers (Peverill Squire)
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• Expectation of long tenure
• Heavy time commitment
• ‘Springboard’ Legislatures
• Other positions have higher pay, more prestige
• Expectation of limited tenure
• May be term lim.
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Q1 & Q2Abnormal Earning ValuationForcasted ResultsCost of Capital9%Intitial Book Value 12/31 Year 3$ 10,624.00Dividend Payout25%Forecasted ROCE on beginning equity9.50%1. Year 42. Year 53. Year 64. Year 75. Year 86. Year 97. Year 108. Year 119. Year 1210. Year 13(a) Earnings Forecasts$ 1,009.28$ 1,081.19$ 1,158.23$ 1,240.75$ 1,329.15$ 1,423.86$ 1,525.30$ 1,633.98$ 1,750.40$ 1,875.12(b) Equity Book Value-Forecasts (per share)Equity book value at beginning$ 10,624.00$ 11,380.96$ 12,191.85$ 13,060.52$ 13,991.09$ 14,987.95$ 16,055.84$ 17,199.82$ 18,425.31$ 19,738.11Earnings Forecasts$ 1,009.28$ 1,081.19$ 1,158.23$ 1,240.75$ 1,329.15$ 1,423.86$ 1,525.30$ 1,633.98$ 1,750.40$ 1,875.12Stock Issued$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0Other Comprehensive Income$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0$ - 0Dividend$ (252.32)$ (270.30)$ (289.56)$ (310.19)$ (332.29)$ (355.96)$ (381.33)$ (408.50)$ (437.60)$ (468.78)Equity book value at year end$ 11,380.96$ 12,191.85$ 13,060.52$ 13,991.09$ 14,987.95$ 16,055.84$ 17,199.82$ 18,425.31$ 19,738.11$ 21,144.45ROE (Return on Equity)9.50%9.50%9.50%9.50%9.50%9.50%9.50%9.50%9.50%9.50%(c) Abnormal EarningsEquity book value at beginning$ 10,624.00$ 11,380.96$ 12,191.85$ 13,060.52$ 13,991.09$ 14,987.95$ 16,055.84$ 17,199.82$ 18,425.31$ 19,738.11Equity cost pf capital9.00%9.00%9.00%9.00%9.00%9.00%9.00%9.00%9.00%9.00%Normal Earnings$ 956.16$ 1,024.29$ 1,097.27$ 1,175.45$ 1,259.20$ 1,348.92$ 1,445.03$ 1,547.98$ 1,658.28$ 1,776.43Actual or Forecasted Earnings$ 1,009.28$ 1,081.19$ 1,158.23$ 1,240.75$ 1,329.15$ 1,423.86$ 1,525.30$ 1,633.98$ 1,750.40$ 1,875.12Abnormal Earnings$ 53.12$ 56.90$ 60.96$ 65.30$ 69.96$ 74.94$ 80.28$ 86.00$ 92.13$ 98.69Discount Factor (at 9%)91.74%84.17%77.22%70.84%64.99%59.63%54.70%50.19%46.04%42.24%Abnormal Earnings Discounted at present$ 48.73$ 47.90$ 47.07$ 46.26$ 45.47$ 44.68$ 43.92$ 43.16$ 42.42$ 41.69(c) Estimated share valueSum of discounted abnormal earnings over horizon$ 451.29Current equity book value$ 10,624.00 Estimated current value of Equity at Year 3$ 11,075.29MillionQ1N.
DataIDSalaryCompa-ratioMidpoint AgePerformance RatingServiceGender.docx
DataIDSalaryCompa-ratioMidpoint AgePerformance RatingServiceGenderRaiseDegreeGender1GradeDo not manipuilate Data set on this page, copy to another page to make changes154.50.956573485805.70METhe ongoing question that the weekly assignments will focus on is: Are males and females paid the same for equal work (under the Equal Pay Act)? 228.30.913315280703.90MBNote: to simplfy the analysis, we will assume that jobs within each grade comprise equal work.334.11.100313075513.61FB460.91.06857421001605.51METhe column labels in the table mean:549.21.0254836901605.71MDID – Employee sample number Salary – Salary in thousands 674.11.1066736701204.51MFAge – Age in yearsPerformance Rating - Appraisal rating (employee evaluation score)741.41.0344032100815.71FCService – Years of service (rounded)Gender – 0 = male, 1 = female 822.80.992233290915.81FAMidpoint – salary grade midpoint Raise – percent of last raise9731.089674910010041MFGrade – job/pay gradeDegree (0= BS\BA 1 = MS)1023.31.014233080714.71FAGender1 (Male or Female)Compa-ratio - salary divided by midpoint1124.31.05723411001914.81FA1259.71.0475752952204.50ME1341.81.0444030100214.70FC14251.08523329012161FA1522.60.983233280814.91FA1648.51.213404490405.70MC1763.11.1075727553131FE1836.21.1673131801115.60FB1923.91.039233285104.61MA2035.51.1443144701614.80FB2178.91.1786743951306.31MF2257.61.199484865613.81FD2322.20.964233665613.30FA2453.41.112483075913.80FD2523.61.0282341704040MA2622.30.971232295216.20FA2746.21.156403580703.91MC2874.41.111674495914.40FF2975.61.129675295505.40MF3047.50.9894845901804.30MD3122.90.995232960413.91FA3228.10.906312595405.60MB3363.71.117573590905.51ME3426.90.869312680204.91MB3522.70.987232390415.30FA3624.41.059232775314.30FA3723.81.034232295216.20FA3864.61.1335745951104.50ME3937.31.202312790615.50FB4023.71.031232490206.30MA4140.31.008402580504.30MC4224.41.0592332100815.71FA4372.31.0796742952015.50FF4465.91.1565745901605.21ME4549.91.040483695815.21FD4657.41.0075739752003.91ME47560.982573795505.51ME4868.11.1955734901115.31FE4966.21.1615741952106.60ME5061.71.0835738801204.60ME
Week 1Week 1: Descriptive Statistics, including ProbabilityWhile the lectures will examine our equal pay question from the compa-ratio viewpoint, our weekly assignments will focus onexamining the issue using the salary measure.The purpose of this assignmnent is two fold:1. Demonstrate mastery with Excel tools.2. Develop descriptive statistics to help examine the question.3. Interpret descriptive outcomesThe first issue in examining salary data to determine if we - as a company - are paying males and females equally for doing equal work is to develop somedescriptive statistics to give us something to make a preliminary decision on whether we have an issue or not.1Descriptive Statistics: Develop basic descriptive statistics for SalaryThe first step in analyzing data sets is to find some summary descriptive statistics for key variables. Suggestion: Copy the gender1 and salary columns from the Data tab t.
DataCity1997 Median Price1997 Change1998 Forecast1993-98 Annualize.docx
DataCity1997 Median Price1997 Change1998 Forecast1993-98 Annualized ChangeAlbany,N.Y.$109,3332.412.31.9Albuquerque$128,2004.99.26.9Allentown,pa.$98,15512.57.72.1Anchorage,Alaska$142,93034.41.99.7Ann Arbor,Mich.$152,32717.313.49.2Atlanta$111,34610.513.96.71997 Median PriceAustin,Tex.$116,6627.88.66.8Baltimore$119,25668.12.2Mean122343.62Baton Rouge,La.$88,0140.47.74.6Standard Error4358.7350178596Bergen and Passaic Counties,N.J.$204,3072.88.61.9Median112393.5Billings, Mont.$114,628-3.38.11.7ModeERROR:#N/ABirmingham,Ala.$115,8351.47.75Standard Deviation43587.3501785956Boise,Idaho$105,8824.70.95.1Sample Variance1899857095.59152Boston$184,3114.53.24Kurtosis5.070322278Buffalo$85,7363.65.93.1Skewness2.046653093Burlington,Vt.$102,7208.310.4-0.3Range240031Casper,Wyo.$92,9248.177.6Minimum70464Charleston,W.Va.$90,3510.113.55.7Maximum310495Charlotte,N.C.$120,3913.27.83.7Sum12234362Chicago$157,9365.110.34.6Count100Cincinnati$112,0277.19.26.6Cleveland$117,8365.65.56.4Columbia,S.C.$98,7906.39.64.8Columbus,Ohio$120,02811.211.87.9Dallas$110,7307.29.15.6Dayton$98,3773.98.66.2Denver$144,4438.49.68.8Des Moines$96,2224.29.76.2Detroit$120,9859.110.39El Paso, Tex.$73,699-3.1-3.1-0.1Fargo, N.D.$85,8123.38.74.6Flint, Mich.$102,35114.26.86.6Fort Lauderdale,Fla.$120,4037.10.23.2Fort Wayne, Ind.$95,93265.13.6Fresno, Cal.$157,3830.73.80.4Gary, Ind.$95,0720.14.43.8Grand Rapids$94,7898.79.16.2Harrisburg, Pa.$117,58313.18.34.4Hartford$140,3410.97.82.2Honolulu$310,495-70-2.8Houston$90,2386.810.34.3Indoanapolis$102,0894.354.4Jackson, Miss.$97,693-3.90.43.5Jacksonville. Fla.$89,3591.37.34.6Kansas City, Mo.$96,207-2.6-3.22.3Knoxville, Tenn.$101,3612.65.14.6Las Vegas$119,4220.85.73.2Little Rock, Ark.$87,1514.29.63.8Los Angeles$174,24326.9-0.9Louisville, Ky.$97,4336.67.37.1Manchester, N.H.$124,04213.49.33.5Memphis$104,7528.975.3Miami$115,0651.7-5.22Milwaukee$127,2407.17.95.8Minneapolis-St.Paul$117,4812.38.25.4Mobile,Ala.$84,0141.25.85.5Nashville$116,3863.48.26.9Nassau and Suffolk counties, N.Y.$167,7165.19.62.9New Have, Conn.$140,0485.613.92.3New Orleans$88,4061.75.24New York City$179,1571.73.81.5Newark, N.J.$191,937-0.13.81.6Norfolk, Va.$106,766-1.66.82.9Oakland, Cal.$232,8642.38.83.2Oklahoma City, Okla.$70,464-5.21.42.1Omaha, Neb.$84,213-4.21.53.6Orange County, Cal.$229,2557.49.73Orlando$93,3721.33.31.4Peoria,Ill.$77,8905411.26.6Philadelphia$135,24812.133.5Phoenix$112,7607.18.76.6Pittsburgh$88,5004.75.62.8Portland, Maine$132,3531.78.42.1Portland, Ore.$152,1977.78.99.5Providence, R.I.$122,3164.17.52.5Raleigh-Durham, N.C.$149,84410.647.6Richmond$115,3926.512.56.8Riverside, Cal.$115,134011.9-0.9Rochester,N.Y.$87,7792.27.12.2Sacramento,Cal.$115,7830.79-0.5St. Louis, Mo.$89,513-1.6-1.30.9Salt Lake City$122,212-0.32.78.3San Antonio$85,9811.47.63.9San Diego$184,5945.88.72.6San Francisco$289,02399.64.8San Jose, Cal.$247,2254.810.64.6Sarasota, Fla.$102,7380.57.94.1Scranton, Pa.$98,27914.774.2Seattle$173,1105.37.54.5Sioux Falls, S.D.$90,9404.110.86.2Springfield, Mass.$105,9570.99.20.7Syra.
DataClientRoom QualityFood QualityService Quality1GPG2GGG3GGG4GPG5.docx
DataClientRoom QualityFood QualityService Quality1GPG2GGG3GGG4GPG5GGG6PGG7GGG8GPG9PGP10GGG11GGG12PPP13GGG14GGG15GGP16PPP17GGG18GGG19PGP20PGP21GGG22PGP23PPP24GGG25GGG26GPP27GPG28GGG29PPP30PGG31GGG32PPP33PGG34PGP35GGG36PGP37GGG38PGP39GGG40GPG41GPG42GGG43GGP44PGP45PGG46PGG47GPP48GGG49GPP50PPP51GGG52PPG53PPP54GGG55GGG56GGG57GGP58GGG59GPP60PGP61GPP62GGG63GPG64GGG65PPP66GPG67GGG68GGG69GGG70GGP71GGG72GGG73GGG74GGP75GGP76PPP77GGG78GGG79GGP80GGG81GGG82GGG83PGG84GGG85GGG86GPP87GGG88PPP89GGG90PGP91GGG92GGG93GPG94GGG95GPP96PPP97PPP98GPG99PGG100PPP101GPP102PGP103PPG104GPG105GPG106GGG107PGG108PPP109GGG110GGG111GGG112GGG113GGG114GGG115GGG116GGG117GGG118PPP119PPG120GGG121GGG122PPP123GGG124GGG125GGG126GGG127GGG128GGG129PPP130GGG131GGP132PPP133GGG134GGG135GGG136GGG137GGG138GPG139PPP140GGG141PPP142GGG143GGG144PPP145GGG146GGG147GGG148GGG149GGG150GGP151GGG152GGG153GGG154GGG155GGG156GGG157PPP158GPG159GGG160GGG161GGG162PPG163GGP164GGG165PGP166GPG167GGP168PGG169GGG170GGP171GGG172PPP173GGG174GGG175GPG176GGG177GGG178PPG179GGG180GGP181GGG182GGG183GGG184GGG185GPP186GGG187GGG188GGG189GGG190GGG191GGG192GGG193GGG194GGG195GGP196GGG197GGG198GGG199GPP200GGG
Sheet1Room QualityFood QualityService QualityMeanMedianRangeSTDCoefficientVariationComparision
Corporal Punishment: Legal Reform as a Route to Changing
Norms
Jo Becker
Social Research: An International Quarterly, Volume 85, Number 1, Spring
2018, pp. 255-271 (Article)
Published by Johns Hopkins University Press
For additional information about this article
Access provided by Ebsco Publishing (8 May 2018 07:55 GMT)
https://muse.jhu.edu/article/692752
https://muse.jhu.edu/article/692752
social research Vol. 85 : No. 1 : Spring 2018 255
Jo Becker
Corporal Punishment:
Legal Reform as a Route
to Changing Norms
THE TERM “HARMFUL TRADITIONAL PRACTICES” TYPICALLY BRINGS TO MIND CHILD
marriage, female genital mutilation/cutting, and so-called “honor kill-
ings,” but rarely corporal punishment. Yet corporal punishment is
arguably the most pervasive harmful traditional practice children expe-
rience today. In nearly every part of the world, parents use physical
punishment to “discipline” their children. Such corporal punishment
typically takes the form of hitting a child with a bare hand or an object
such as a stick or paddle. A 2014 survey found that four of every five
children between the ages of two and 14—an estimated 1 billion glob-
ally—experience physical punishment in their home on a regular basis
(UNICEF 2014, 96).
The practice of corporal punishment is rooted in both cultural
norms and religious belief. Parents often believe that corporal pun-
ishment will teach children good behavior. They hit their children be-
cause it is socially accepted and because they themselves often were
hit growing up. Some religious teachings appear to justify the prac-
tice.1 The adage “spare the rod, spoil the child,” rooted in the Old Tes-
tament Book of Proverbs, suggests not only that corporal pun.
Database Project CharterBusiness CaseKhalia HartUnive.docx
Database Project Charter/Business Case
Khalia Hart
University of Maryland Global Campus
February 21, 2020
Introduction
A database is an electronic collection of data that is built by a user so that they can access, update particular information in the database coherently or rapidly. Today firms employ integrated technology to increase their capacity to serve more clients, keep information well or effectively, organize activities according to the urgency or priorities, accounting records (Tüttelmann F, 2015). Most of the integrated technology depends on multiple databases that supply information relevant in making the decision. Since the business started using databases, their performance increase because the business decisions they make are sound and practical.
Business Problem
The supply chain management is one of the most complicated processes in the business and often at times due to need of detail it gets hard for the supply chain manager to keep the record of the work covered effectively, have enough data to make the decision and also have enough data to monitor the chain of operation (William, 2019). The supply chain has been so crucial for the business because it determines the performance of the company in the industry by assessing the quality of the product produced in the organization, cost of production, the time and effectiveness of distribution network, and overall production operation of the organization.
Operation management has been named as the leading cause of business failure caused by a lack of a system, which the manager or the supervisor can use to monitor the whole system. This is the problem to solve using the database (William, 2019). Using a database, the manager can observe or watch the entire chain from their office, make better decisions by fore- planning approach of the database also make changes within the system when there is the need to cut costs or making the process effective.
Project Scope
Most business organizations are spread in operation, and this is the challenge that makes the supply chain management complex (Tüttelmann F, 2015). This is because the chain is in different localities, and therefore, coordination of operation among the user or the workers becomes a challenge. Through the database system, the business will enjoy proper coordination using the wide Area Network (LAN). Through the LAN network, the company can link computers and cost-effectively share data and communication. Through this system, the company will have a connection and coordination of the processes within the organization. The number of connected devices will range from 10 to 1000, depending on the type of tools and system that is set to facilitate this connection.
Goals and objectives of the system
The purpose of the system that I want to install in the supply chain management is to;
· Monitoring of the supply chain- the system will enable the manager to monitor the system and every process in the order (Gattor.
Databases selected Multiple databases...Full Text (1223 .docx
Databases selected: Multiple databases...
Full Text (1223 words)
Kraft Reformulates Oreo, Scores in China
Julie Jargon. Wall Street Journal. (Eastern edition). New York, N.Y.: May 1, 2008. pg. B.1
Abstract (Summary)
Kraft, the world's second largest food company by revenue, reported a 13% drop in first-quarter net income Wednesday
because of high commodity costs and increased spending on product research and marketing. Television commercials
showed kids twisting apart Oreo cookies, licking the cream center and dipping the chocolate cookie halves into glasses of
milk.
(c) 2008 Dow Jones & Company, Inc. Reproduced with permission of copyright owner. Further reproduction or distribution
is prohibited without permission.
Unlike its iconic American counterpart, the Oreo sold in China is frequently long, thin, four-layered and coated in chocolate. But
both kinds of cookies have one important thing in common: They are now best sellers.
The Oreo has long been the top-selling cookie in the U.S. market. But Kraft Foods Inc. had to reinvent the Oreo to make it sell
well in the world's most populous nation. While Chinese Oreo sales represent a tiny fraction of Kraft's $37.2 billion in annual
revenue, the cookie's journey in China exemplifies the kind of entrepreneurial transformation that Chief Executive Irene
Rosenfeld is trying to spread throughout the food giant.
Kraft, the world's second largest food company by revenue, reported a 13% drop in first-quarter net income Wednesday
because of high commodity costs and increased spending on product research and marketing. Its international business,
which now represents 40% of Kraft's revenue thanks to the company's recent acquisition of Groupe Danone's biscuits
business, was a bright spot in the quarter, aided by the weak dollar. Kraft's profit in the European Union rose 48%, excluding
special charges, and its profit in developing markets rose 57%.
To try to increase growth at the company, Ms. Rosenfeld has been putting more power in the hands of Kraft's various
business units around the globe, telling employees that decisions about Kraft products shouldn't all be made by people at the
Northfield, Ill., headquarters.
To take advantage of the European preference for dark chocolate, Kraft is introducing dark chocolate in Germany under its
Milka brand. Research in Russia showed that consumers there like premium instant coffee, so Kraft is positioning its Carte
Noire freeze-dried coffee as upscale by placing it at film festivals, fashion shows and operas. And in the Philippines, where
iced tea is popular, Kraft last year launched iced-tea-flavored Tang. Ms. Rosenfeld has also been encouraging marketers to
"reframe" product categories, no longer thinking, for example, that an Oreo has to be a round sandwich cookie.
Oreos were first introduced in 1912 in the U.S., but it wasn't until 1996 that Kraft introduced Oreos to Chinese consumers.
Nine years later, a makeover began. Shawn Warren, a 37-year-old .
Database SystemsDesign, Implementation, and ManagementCo.docx
Database Systems
Design, Implementation, and Management
Coronel | Morris
11e
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Chapter 3
The Relational Database Model
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Learning ObjectivesIn this chapter, one will learn:That the relational database model offers a logical view of dataAbout the relational model’s basic component: relationsThat relations are logical constructs composed of rows (tuples) and columns (attributes)That relations are implemented as tables in a relational DBMS
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Learning ObjectivesIn this chapter, one will learn:About relational database operators, the data dictionary, and the system catalogHow data redundancy is handled in the relational database modelWhy indexing is important
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
A Logical View of DataRelational database model enables logical representation of the data and its relationshipsLogical simplicity yields simple and effective database design methodologies Facilitated by the creation of data relationships based on a logical construct called a relation
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Table 3.1 - Characteristics of a Relational Table
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
KeysConsist of one or more attributes that determine other attributesUsed to: Ensure that each row in a table is uniquely identifiableEstablish relationships among tables and to ensure the integrity of the dataPrimary key (PK): Attribute or combination of attributes that uniquely identifies any given row
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
DeterminationState in which knowing the value of one attribute makes it possible to determine the value of anotherIs the basis for establishing the role of a key Based on the relationships among the attributes
*
©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
DependenciesFunctional dependence: Value of one or more attributes determines the value of one or more other attributesDeterminant: Attribute whose value determines another Dependent: Attribute whose value is determined by the.
DATABASE SYSTEMS DEVELOPMENT & IMPLEMENTATION PLAN1DATABASE SYS.docx
DATABASE SYSTEMS DEVELOPMENT & IMPLEMENTATION PLAN 1
DATABASE SYSTEMS DEVELOPMENT & IMPLEMENTATION PLAN 19
Table of Contents
1. Database System Overview 3
1.1 Business Environment 3
1.2 Database system goals and objective 4
2. Entity Relationship Model 7
2.1 Proposed entities 7
2.2 Business rules 8
2.3 Entity–Relationship Model 9
2.3.1 Relationship Types 9
2.3.2 Normalization form 12
2.3.3 Benefit of using database design 14
3. Structured Query Language (SQL) Scripts 15
3.1 Data definition language (DDL) 15
3.2 Data manipulation language (DML) 16
3.3 SQL report 17
3.4 Benefit of using database queries 19
4. Database Administration Plan 20
5. Future Database System Implementation Plan 21
6. References 22
1.
Database System Overview
1.1 Business Environment
Office Depot, Inc is an American retail store company founded in 1986 and headquartered in Florida, United States. The company provides office and school supplies with 1400 retail stores and e-commerce sites. The supply includes everything to their customer like latest technology, core school and office supplies, printing and documenting service, furniture and other services like cell phone repair, tech and marketing service etc.
Recently there were too many complaints from existing and new customer that the online site is super glitch and lagging. Another customer posted that the delivery did not come on the scheduled day. And they cannot track down the order because the website does not have tracking information. Also when the website is down, customer service cannot help to see the order details either and therefore, they feel it’s frustrating to order online and therefore want to cancel the order. One other customer posted in the website grievance section that the “label maker” showed available in the stock even though it was out of stock when verified with the customer service representative. With every product not in stock, we lose opportunity of sale which costs the store. This not only affect customer but also affect company. We are so dependent on the data, most of the time staff has to correct accounting report, sales estimates and invoice customer manually which is very time-consuming in an excel sheet.
In order to solve above issues and avoid sales loss, Office Depot must have a database to store and maintain correct count of the products. This database will help inventory management i.e. tracking products, update inventory, find popular or less popular item, loss prevention, track inventory status and perform data mining. The staff can access this database via a computerized database. (Gerald H., Importance of inventory database retail)1.2 Database system goals and objective
The mission of the company is to become number one retail company by creating inclusive environment and great shopping experience where both customer and employees are respected and valued. To achieve the retail store mission, we are committed to provide secure and robust data base system for ou.
Database Security Assessment Transcript You are a contracting office.docx
Database Security Assessment Transcript You are a contracting officer's technical representative, a Security System Engineer, at a military hospital. Your department's leaders are adopting a new medical health care database management system. And they've tasked you to create a request for proposal for which different vendors will compete to build and provide to the hospital. A Request For Proposal, or RFP, is when an organization sends out a request for estimates on performing a function, delivering a technology, or providing a service or augmenting staff. RFPs are tailored to each endeavor but have common components and are important in the world of IT contracting and for procurement and acquisitions. To complete the RFP, you must determine the technical and security specifications for the system. You'll write the requirements for the overall system and also provide evaluation standards that will be used in rating the vendor's performance. Your learning will help you determine your system's requirements. As you discover methods of attack, you'll write prevention and remediation requirements for the vendor to perform. You must identify the different vulnerabilities the database should be hardened against.
Modern healthcare systems incorporate databases for effective and efficient management of patient healthcare. Databases are vulnerable to cyberattacks and must be designed and built with security controls from the beginning of the life cycle. Although hardening the database early in the life cycle is better, security is often incorporated after deployment, forcing hospital and healthcare IT professionals to play catch-up. Database security requirements should be defined at the requirements stage of acquisition and procurement.
System security engineers and other acquisition personnel can effectively assist vendors in building better healthcare database systems by specifying security requirements up front within the request for proposal (RFP). In this project, you will be developing an RFP for a new medical healthcare database management system.
Parts of your deliverables will be developed through your learning lab. You will submit the following deliverables for this project:
Deliverables
• An RFP, about 10 to 12 pages, in the form of a double-spaced Word document with citations in APA format. The page count does not include figures, diagrams, tables, or citations. There is no penalty for using additional pages. Include a minimum of six references. Include a reference list with the report.
• An MS-Excel spreadsheet with lab results.
There are 11 steps in this project. You will begin with the workplace scenario and continue with Step 1: "Provide an Overview for Vendors."
Step 1: Provide an Overview for Vendors
As the contracting officer's technical representative (COTR), you are the liaison between your hospital and potential vendors. It is your duty to provide vendors with an overview of your organization. To do so, identify infor.
Data.docx
Data:
Hours
Period
Cycle Time
1
45
2
33
3
44
4
30
5
51
6
47
7
39
8
34
9
69
10
43
11
29
12
38
13
45
14
49
15
73
16
38
17
50
18
40
19
57
20
36
21
31
22
46
23
40
24
51
25
48
26
37
27
42
28
50
1. Calculate R-Bar?
2. Upper Control Limit for the Range?
3 Upper control limit for the individuals?
4 Lower control limit for the individuals?
5. What is the control chart telling you?
6. Is there adequate discrimination?
.
Database Design Mid Term ExamSpring 2020Name ________________.docx
Database Design Mid Term Exam
Spring 2020
Name: ____________________________
1. What is a data model?
A. method of storing files on a disk drive
B. simple representation of complex real-world data structures
C. name of system for designing software
D. method of designing invoices for customers
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a. True
b. False
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A. Row, column, value
B. Row, top, bottom
C. Column, row, top
D. Top, middle, end
4. What does the column represent in a table?
a. Attribute of the table records
b. A complete record in the table
c. The system log from the database
d. A list of database tables
5. What does a row in the table represent?
a. A complete data record
b. List of system logs
c. A list of file systems on database server
d. The primary keys from all the tables.
6. Which of the following is an example of data definition language (DDL)?
a. UPDATE
b. V$SYSLOG
c. CREATE
d. DETAIN
7 . Which of the following is an example of data manipulation language (DML)?
A. SELECT
B. ABORT
C. GRANT
D. REVOKE
8. A _______ key is an attribute that uniquely identifies a record in a table.
9. A _______ key is an attribute that is a primary key in one table and is used as a reference in a second table to establish a relationship between the two tables.
10. When running a ‘SELECT’ join, what is returned from the table:
A. ROW
B. Column
C. single attribute
D. all tables in the database
11. When running a ‘PROJECT’ join, what is returned from the table:
A. COLUMN
B. ROW
C. Single Attribute
D. a list of tables in the database
12. What are the 3 types of relationships commonly shown on an entity relationship diagram?
A. 1 to 1
B. 1 to Many
C. Many to Many
D. All the above
E. None of the above
13. What is an entity relationship diagram (ERD)?
A. graphical representation of all entities in a database and how the entities are related
b. list of the log files in the database.
C. list of all the tablespace names in a database
D. A diagram that shows how data is written to a physical disk drive.
14. The definition of an attribute in a table that has no value is:
A. ZERO
b. NULL
c. ZILTCH
D. NONE
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A. Structured
B. Semi-structured
C. undelimited
D. Unstructured
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a. sharding
b. normalization
c. defragmentation
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reate
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http://wikieducator.org/CCNC/CCNC_Module_5/The_database_application/Database_Concepts/How_a_Database_is_Organized
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Database Dump Script
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Database Design
1. What is a data model?
A. method of storing files on a disk drive
B. simple representation of complex real-world data structures
C. name of system for designing software
D. method of designing invoices for customers
2. Which of the following are the most important elements of a security program for databases:
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b. Confidentiality. Integrity and Availability
c. Availability, multi-master replication, high-bandwidth
d. DBA, System Admin, and PMO
3. Suppose that you have a table with a number of product sales. The product code may repeat in the table as it is likely the same product could be sold multiple times. If you want to produce a list of the unique products that are sold, you could use which of the following keywords in the SELECT statement:
A. LIKE
B. ORDERED BY
C. DISTINCT
D. DIFFERENT
4. What does the column represent in a table?
a. Attribute of the table records
b. A complete record in the table
c. The system log from the database
d. A list of database tables
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a. A complete data record
b. List of system logs
c. A list of file systems on database server
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a. UPDATE
b. V$SYSLOG
c. CREATE
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A. SELECT
B. ABORT
C. GRANT
D. REVOKE
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9. A _____________ key is an attribute that is a primary key in one table and is used as a reference in a second table to establish a relationship between the two tables.
10. When running a ‘SELECT’ join, what is returned from the table:
A. ROW
B. Column
C. single attribute
D. all tables in the database
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A. COLUMN
B. ROW
C. Single Attribute
D. a list of tables in the database
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A. 1 to 1
B. 1 to Many
C. Many to Many
D. All the above
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A. graphical representation of all entities in a database and how the entities are related
b. list of the log files in the database.
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b. NULL
c. ZILTCH
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a. Concurrency Control
b. Business intelligence
c. Transaction management
d. query optimization
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- 5. Refers to economic blocs, treaties and agreements German is in the EU. EU has been working towards the harmonization of practices. German has various agreements with trading partners. This agreements will sometimes touch on accounting standards and taxation among other issues. Familiarizing with this arrangements is will go a long away in doing an objective analysis. 9 Inflation Affects any analysis using historical prices Can distort profitability ratios Requires the use of adjustments for objective analysis Makes country to country comparison difficulty Taxation requires careful computation to avoid paying taxes on profits increased by inflation( Zeff, 2016). The inflation rates will differ from one country to another. The inflation rates in the US are very different from the ones in German. Any objective analysis will have to factor in an inflation factor for analysis and also for comparison between the two countries. Tax is applied on the profit. The profit figure might be high due the inflation in the global market. 10 Opportunities Disclosure requirement are more lenient Potential for litigation from stakeholders is minimal The requirement to report in timely and promptly especially in the case of losses is relaxed
- 6. In the German regime only one set of statement is required for reporting and taxation since the requirement for full disclosure is not strict as compared to common law countries legal disputes arising from investors or other stakeholders who have relied on the information is minimal . The company is required by the law to produce only one set of statement for taxation unlike in the us where statements for taxation are different from statements for financial reporting. 11 Recommendations Understanding the Generally accepted accounting principles Understanding the local accounting and reporting requirements. Clear understanding of accounting standards harmonization. Autonomy in the preparation and analysis of financial statements All the countries have borrowed from the generally accepted accounting principles, understanding this on top of the individual countries accounting methods can enable to reconcile any differences. For analysis purposes, separate set of financial statements should be prepared to avoid giving wrong analysis. 12 References. Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), 1-52. Brusca, I., Caperchione, E., Cohen, S., & Rossi, F. M. (Eds.). (2016). Public sector accounting and auditing in Europe: The
- 7. challenge of harmonization. Springer. Geppert, M., Matten, D., & Williams, K. (Eds.). (2016). Challenges for European management in a global context: Experiences from Britain and Germany. Springer. Zeff, S. A. (2016). Forging accounting principles in five countries: A history and an analysis of trends. Routledge. ACC 680 Milestone Three Guidelines and Rubric You will prepare a draft of the section of your final presentation that covers the topic of the global market. Specifically, you will analyze potential issues in financial statement analysis in your company’s country of choice and make a recommendation on how to avoid these issues. You will also weigh the benefits of the international financial statement analysis process. For this project, consider this scenario: you have worked very hard and have just earned a promotion at Quality CPA firm. As part of your new responsibilities, you will be advising an influential client on their international aspirations. Their business has been booming and they are seriously considering expanding their operation overseas. They are concerned about the political and financial risks of such an undertaking. You will build a multimedia presentation (with speaker notes to elaborate) that addresses the upper management of this company. You will choose a country other than the United States. This country will be presented as a potential destination for the company, although other countries can be included, as the global market is the focus. The presentation must explore the company’s potential expansion into the chosen country, the global market in general, and how that will impact their
- 8. operations. Specifically, the following critical elements must be addressed: III. Global Market: For this part of the project, you will explain to your audience the impact that expanding into the global market will have on your decision-making tools and processes. A. Analyze the potential issues in financial statement analysis when conducting business in the chosen country. B. Make recommendations on how your company could avoid these financial statement analysis issues. C. Analyze the international financial statement analysis process for potential benefits. In other words, what would be the benefits of international financial statement analysis despite the potential issues? Guidelines for Submission: Your multimedia presentation should include 10–15 slides, which must be accompanied by speaker notes and may contain audio if you wish. Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more information, review these instructions Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value Global Market: Potential Issues Meets “Proficient” criteria and provides keen insight into how the process of reviewing financial statements may influence the company in the scenario
- 9. Analyzes the process of reviewing financial statements for potentials issues when expanding into the global market Analyzes the process of reviewing financial statements for potentials issues when expanding into the global market but analysis lacks depth or detail Does not analyze the process of reviewing financial statements for potentials issues when expanding into the global market 30 Global Market: Recommendations Meets “Proficient” criteria and communicates recommendations in a professional manner that is also easy for the client to understand Makes recommendations for how the company in the scenario could avoid issues of international financial statement analysis Makes recommendations for how the company in the scenario could avoid issues of international financial statement analysis but recommendations are inappropriate or lack detail Does not make recommendations for how the company in the scenario could avoid issues of international financial statement analysis 30 Global Market: Potential Benefits Meets “Proficient” criteria and provides keen insight into the analysis of the international financial statement review process for potential benefits Analyzes the international financial statement review process for potential benefits Analyzes the international financial statement review process for potential benefits but analysis lacks depth or detail
- 10. Does not analyze the international financial statement review process for potential benefits 30 Articulation of Response Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy-to-read format Submission has no major errors related to citations, grammar, spelling, syntax, or organization Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas 10 Total 100%