The Importance Of Volunteer Accounting

The Importance Of Volunteer Accounting
expected future expenses, can be completed before year–end.
However, if the accounting staff is already fully engaged with the processing of donations, closing
steps might be delayed to cope with the expanded workload. This problem is particularly salient for
part–time or volunteer accounting personnel who cannot reasonably be expected to work overtime
during the holiday season. Furthermore, some end–of–year issues pertinent to the accounting
function may require clarification from non–accounting staff, which means other staff members may
need to be available to answer questions as well. Staff may not be as responsive as normal during
family holiday activities. The result is that it takes longer to issue the financial statements.
By moving ... Show more content on Helpwriting.net ...
Audit timeframes will then be shifted to correspond with the production of financial statements.
If a tax preparation or audit firm is experiencing lower work volumes, you should be able to
negotiate a lower fee. Even if a specific firm is unwilling to reduce its fee, you can shop around and
secure a firm that may have otherwise been unavailable. Furthermore, tax and audit work should
have a faster turnaround time since fewer clients are competing for the firm's attention.
How Should You Go about
Establishing a Fiscal Year?
Once your board and accounting staff have decided to change your organization's fiscal year, the
next step is to check your bylaws to determine the specific procedure for doing so. The bylaws will
typically list the fiscal year as well as voting instructions for how the fiscal year can be changed. If
you have an auditor, you should discuss this potential change with the audit firm as well to avoid
any potential audit ramifications.
Although the procedures to modify your tax year are easy to implement, the specific rules vary. As
outlined by the
IRS, a nonprofit should file Form 990 or 990–EZ for the shortened tax period resulting from the
change. "Change in Accounting Period" should be written at the top of the short year return. No
other formalities are necessary, and you can then file future
... Get more on HelpWriting.net ...

Ethics, Law And The History Of The Global Finance Capital
Anna C Reiff
Professor McBride
Senior Seminar: Ethics, Law and the History of the Global Finance Capital
December 14, 2016
Finance and Funding in United States Refugee Resettlement: A System Evaluation
The United States resettles thousands of refugees every year from all over the globe. Once a refugee
goes through an application process and is approved to be resettled in the United States, the official
process of resettlement can begin. How does the United States fund refugee resettlement? Are the
allocated funds being used in an effective way that allow for long term success of individuals who
have been resettled? These or common questions and concerns regarding US refugee resettlement.
This evaluation seeks to expose the reality of the financial and funding process involved in the
resettlement of refugees in the United States and explore ways in which it could potentially be
improved upon.
It is important to note that this study solely focuses on refugees and does not cover other migrant
populations such as asylum seekers. Both refugees and asylees are "individuals who are unable or
unwilling to return to their country of origin or nationality because of persecution or a well–founded
fear of persecution" ("Refugees and Asylees in the United States"). The key difference between the
two populations is location and admission process to the United States. Refugees are screened and
vetted for resettlement outside of the US. Therefore, they arrive with a pre–approved and

Advantages And Disadvantages Of Incremental Budgeting
1. INCREMENTAL BUDGETING
The procedure of budget formulation is called "incremental budgeting".
With incremental budgeting, the budget used for the current fiscal year becomes the base for
incremental distribution for the next fiscal year. In other words in this system the expenditures are
made on basis of resources. If resources fall short the expenditures are cut down. Thus, this form of
budgeting agrees to the statement of cutting coat according to cloth. The assumption is that the
entire organization and all of its departments will continue to operate at a minimum with the same
budget used the previous year. Incremental budgeting works efficiently in organizations where
management does not conduct an extensive analysis of the budget on an ... Show more content on
Helpwriting.net ...
Disadvantages of zero–base budgeting:
a) Bureaucracy –Creating a zero–base budget from the ground up on a continuing basis calls for an
enormous amount of analysis, meetings, and reports, all of which requires additional staff to manage
the process.
b) Gamesmanship – Some managers may attempt to "cook" their budget reports to concentrate
expenditures under the most vital activities, thereby ensuring that their budgets will not be reduced.
c) Intangible justifications– It can be difficult to determine or justify expenditure levels for areas of
a business that do not produce "concrete," tangible results. For example, what is the correct amount
of marketing expense, and how much should be invested in research and development activities?
d) Managerial time – The operational review mandated by zero–base budgeting requires a
significant amount of management time.
e) Training – Managers require significant training in the zero–base budgeting process, which
further increases the time required each

Home Depot -vs- Lowes
Home Depot / Lowe 's Financial Analysis 1
Running head: THE HOME LEADER –VS– IMPROVING HOME IMPROVEMENTS
The Home Leader –vs– Improving Home Improvements
James J. Elliott
Capella University
Douglas Smith, PhD
Accounting and Finance in Organizations
Abstract
An industry of competition, and tight margins The Home Depot, and Lowe 's Company are still at it.
Both of these companies stand now as the industry standard for the home improvement sector. The
numbers that will be presented in this study show proof that both companies have extremely strong
financial positions, and a long future in the home improvement industry. Competition is good for the
retailer, but even better for the customer. ... Show more content on Helpwriting.net ...
....................................188
Consolidated Balance
Sheets..........................................................................................................................189
Consolidated Statements of Stockholders ' Equity and Comprehensive
Income................................................20
Consolidated Statements of Cash
Flows............................................................................................................21
Appendix B..................................................................................................................................22
The Lowe 's Company
Inc......................................................................................................................22
Consolidated Statements of
Earnings.................................................................................................................23
Consolidated Balance
Sheets............................................................................................................................24
Consolidated Statements of Stockholders ' Equity and Comprehensive
Income................................................25
Consolidated Statements of Cash
Flows............................................................................................................26
The Home Leader –vs– Improving Home Improvements
The Home Depot Company

Introduction
Home Depot company offer a

Case Analysis: U.S. Budget Essay
Case Analysis of U.S. Budget
By: Adrienne Chavis
Professor: Frank Pidgeon
PA 581– Government Budgeting and Finance
Introduction
This paper discusses the financial complexities of the U.S. Government and its Department of
Education. The purpose of this paper is to analyze the funding level of the U.S. Government and its
Department of Education. It also reviews several trends that are identified at 2009 actual, 2010 and
2011 amounts for outlays and receipts, and relationship to the Gross Domestic Product (GDP). It
further considers key summary of the budget message of the President of the United States as it is
related to issues and economic situations during the financial year 2009 (Office of Management and
Budget, 2010). This paper ... Show more content on Helpwriting.net ...
Reviving Job Creation and Laying a New Foundation for Economic Growth: This is another
important document that provides information on issues related to investment for job creation and
placing a new structure for economic growth. Small Business Access (SBA) is a significant
challenge in the economic crisis. The economy restricts SBA to expand and operate the business
(Whitehouse, 2009). There are several areas selected in which job creation investments will be made
in the future such as education, clean energy, infrastructure, etc. This document also considers
information related to Refocus Troubled Asset Relief Program (TARP), which is helpful for small
business. The budget also eliminates capital gain tax on small businesses according to the American
Recovery and Reinvestment Act. Enhancement in regional economic competitiveness is also
essential for economic creativity and national growth. Another key is that the Department of
Agriculture (USDA) supports rural innovation initiative that is important to foster rural
revitalization.
Restoring Responsibility: This document determines change in policies and programs for creativity
and hard work of Americans that is necessary for economic growth. The administration has restored
fiscal discipline, because the President faced unfavorable economic conditions. Budget eliminates
funding for inefficient

Usg Stock Analysis
Company Profile as of 2/15/2014
Company Profile as of 2/15/2014
Step 1: USG Corporation (USG)
Financial Analysis By: Brendan Carr– Materials
Step 1: USG Corporation (USG)
Financial Analysis By: Brendan Carr– Materials
Source | Target Price | Recommendation | Bloomberg | $37.86 | 10/6/1 | Capital IQ | $36.73 | BUY |
Siena College | $36.87 | BUY | Yahoo Finance | $36.50 | BUY | Source | Target Price |
Recommendation | Bloomberg | $37.86 | 10/6/1 | Capital IQ | $36.73 | BUY | Siena College | $36.87 |
BUY | Yahoo Finance | $36.50 | BUY |
Step 2: Recommendation: Buy
USG Corporation is currently trading at $34.26 and has a market capitalization of $4.7 billion. I
recommend a BUY because of the ... Show more content on Helpwriting.net ...
The company operates in three reportable segments: North American Gypsum, Worldwide Ceilings,
and Building Products Distribution. It offers gypsum and related products, including gypsum
wallboards, joint compounds, cement boards, gypsum fiber panels, glass mat sheathing, glass mat
panels, gypsum fiber, and glass mat panels. The company's gypsum products are used in various
building applications to finish the interior walls, ceilings, and floors in residential, commercial, and
institutional construction, and repair and remodel construction. It also produces gypsum based
products for agricultural and industrial customers for use in various applications including soil
conditioning, road repair, fireproofing, and ceramics.
Warren Buffet
On November 28, 2013 in the midsts of the financial crisis, Warren Buffet, acquired $300 million in
USG senior notes with an interest rate of 10% a year, convertible to common stock at $11.40 a
share. When Buffet acquired the notes in 2008 it was seen as a vote of confidence for the struggling
company. This transaction proved USG with long–term capital that significantly improved their
financial flexibility through the steep recession in their primary markets. At the time USG stock fell
around $6, however is now up over 470% to $34.26, well over pre–2008 levels. Before converting
the notes, Buffet owned 17,072,192 shares; since converting his notes his holding stands at
43,387,982 shares.

Emerging

City of Alexandria, Virginia Budget Fiscal Year 2011 Essay
The City of Alexandria is recognized as one of the best places to live and do business on the east
coast. In 2004, the Alexandria City Council adopted a Strategic Plan for 2004 thru 2015 with the
vision of maintaining the city's vibrant, diverse, historic, and unique neighborhoods. Their mission
is to maintain financial stability, provide excellent services that are valued by the customers, and
engage the entire community as it plans for the future (City of Alexandria, 2010). In fiscal year
2009, the City of Alexandria received the Distinguished Budget Presentation Award for its annual
budget. To receive this prestigious award, the city must meet program criteria as a policy document,
as an operations guide, as a financial plan, and as ... Show more content on Helpwriting.net ...
The budget will present three important factors: the narrative which describes the agency's
objectives, the detailed schedule that translates the request for new agency appropriations, and the
cumulative schedules, "which aggregate the new initiatives into existing activities to form the
complete request" (Mikesell, 2011, p. 174).
Alexandria, Virginia is home to over 8,000 thriving businesses and organizations. The City's budget
serves as the blueprint for financial decisions implemented during the fiscal year. The FY 2011
Operating Budget and Capital Improvement Program (CIP) maintained its commitment to the
residents of Alexandria. The General Fund is $531.6 million, an increase of 0.3 percent over last
year's budget maintaining all of the core city services despite the challenging economic conditions.
Alexandria residents will pay about $125 more in property taxes along with higher fees for parking
meters and storm–water management projects, among other services. The real estate taxes increased
slightly but still remain among the lowest in the Northern Virginia region. In the budget, $167.9
million was allocated to the Alexandria City Public Schools, and a $1.6 million increase was set
aside for transit subsidy. The final change

Analysis Of Com 's ' Nyse : Crm ) Earnings Report Essay
Ahead of salesforce.com's (NYSE: CRM ) earnings report, I highlighted three items that investors
interested in the company's story should look for when the earnings results came in. The first was a
potential upward revision in the company's full–year guidance, as sell–side estimates were largely
ahead of the company's own guidance. The next two were operating margin and free cash flow
growth trends.
Did salesforce.com deliver against analyst expectations and the goals that management had laid out
on previous earnings releases and conference calls? Let's find out.
Yet another upward revision salesforce.com had revised its full–year revenue guidance twice since
the initial range was given, but ahead of the report, sell–side analysts were expecting more. The
average estimate (per Yahoo! Finance) for salesforce.com 's full year revenue going in to the report
at $5.34 billion –– the high end of the company 's guidance of $5.3 – $5.34 billion issued last
quarter .
Well, today yet–another (not entirely unexpected) revision came in. salesforce.com is now guiding
for $5.34 to $5.37 billion in sales for the current fiscal year.
This full year bump seems to have been driven by better–than–expected results during the just–
reported fiscal 2015 second quarter. salesforce.com reported $1.32 billion in sales during the quarter,
pushing right past management 's previous guidance of $1.285 – $1.29 billion, and even exceeding
the highest analyst estimate (per Yahoo! Finance) of $1.3

Zale Case Study
Zale Introduction Zale Corporation is the largest chain of specialty retail jewelry stores in the United
States. It currently operates 2,349 stores in the United States, Puerto Rico, and Canada, employs
about 16,900 employees, and operates in various segments serving different customer demands. Zale
Corporation has been profitable throughout most of its history. However, Zale has recently
encountered setbacks including unprofitable margins, unstable leadership, declining market share,
and a 50 percent drop in 2006 net income to $53.6 million. Zale's Revenues in 2007 declined
slightly from 2006 to $2.4 billion. Zale is now going back to its roots with a new strategy that
focuses on Middle America, wide merchandise assortments, ... Show more content on
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Bargaining power of consumers is higher especially when there are a large number of consumers in
the industry and when consumers purchase in large quantity. Rival firms must offer discounts and
additional services to switch the consumer from one brand to another. The bargaining power of
consumers is also higher when products and services are undifferentiated and widely available. In
this case consumers may demand more discounts and services. As the satisfaction level of consumer
goes up the competition level between companies increases. Firms should take care of consumer's
likes and dislikes by maintaining good relations with them. The bargaining power of consumers can
sometimes make or break the company. On Generic Strategy Cost Minimization Product
differentiation X Broad Narrow I chose this option because Zale focuses on the jewelry industry
only. They are a large firm that continues to grow internally and externally. However, the provide
services to a very wide variety of clients. For example they cater to rich, poor, and middle class
consumers. It seems as though Zale's cliental is very broad ranged. Competitive Profile Matrix
Zale's score shows a weaker position than its competitors. Financial Analysis Zale Corporation has
recently encountered setbacks including unprofitable margins, unstable leadership, declining market
share, and a 50 percent

Hanson Ski Products Case Analysis
Hanson Ski Products
I
n early July 1986, Alden (Denny) Hanson, president and chief executive officer of Hanson Ski
Products, was preparing for a meeting with his executive commit¬tee on the company's current and
longer–term financing needs. For one thing, Mr. Hanson wanted to review the plans for fiscal year
(FY) 1987.1 Although the com–pany's bankers had provided a $4–2 million line of credit to meet
the year's seasonal cash needs, Denny wanted to recheck his figures to be sure that this credit would
be sufficient, particularly since Hanson Ski Products was scheduled to repay stock¬holder loans of
$841,000 in November.
COMPANY BACKGROUND
Hanson Ski Products was a leading manufacturer of high–quality ski boots located in Boulder, ...
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In FY 1975, Hanson shipped 2,300 pairs of boots to retailers. By FY 1986, this figure had grown to
85,000 pairs, and revenues had reached $9.8 million (see Exhibits 1 and 2).
Hanson management expected net revenues to continue to grow at an impressive rate during FY
1987. Sales projections made early in the planning process had later been revised upward so that it
was now expected that net sales would reach $12 mil¬lion for the year. By FY 1991, Hanson
predicted revenues from ski boots would ap¬proximate $26 million; beyond that point it was
expected that unit volume of sales would only increase proportionately to the overall growth in the
market.
1 Fiscal year 1987 at Hanson Ski Products began on April 1, 1986, and ended on March 31, 1987.
THE ORDER CYCLE
Hanson's boot business was extremely seasonal and could be broken down into the ordering,
shipment, and collection phases. The ordering phase was composed of two parts: the stocking order
period and the reorder period. During the stocking order period from March through June, sales
representatives conducted an intensive mar¬keting campaign, commencing with the equipment
dealers' annual Ski Show held in Las Vegas in March. The timing of this show was important in that
it was held just after the end of the previous ski season when both manufacturers and equipment
dealers were aware of past equipment sales performance and retail inventory levels.
Hanson usually received 25% to 30% of its total

Case Analysis Of Crispy Bacon, Inc. ( Cb )
Crispy Bacon, Inc. (CB) is a public company that provides pork products to various markets in the
United States. CB has three major inventory categories – live hogs, developing animals, and
processed pork products. Currently, CB is trying to determine whether an inventory impairment
exists according to US GAAP because of a decline in future prices. Although prices are declining, it
is likely within the fiscal year prices will recover. The question of inventory impairment only relates
to live hogs and developing animals sold to third parties. It is believed that live hogs and developing
animals that will be processed internally and sold as processed pork products will be able to recover
costs.
Questions/Issues
1. How should the Company ... Show more content on Helpwriting.net ...
Issue 2: More specifically, how should management evaluate impairment?
(a) Should inventory be evaluated for impairment under the lower of cost or market method on a
total inventory basis?
The applicable guidance regarding inventory impairment as it pertains to evaluation on a total
inventory basis is included as follows:
ASC 330–10–35–8
"Depending on the character and composition of the inventory (..) the inventory being measured
may properly be applied (..) to the total of the inventory (..)"
ASC 330–10–35–10
"(..) When no loss of income is expected to take place as a result of a reduction of cost prices of
certain goods because others forming components of the same general categories of finished
products have a market value (..) or net realizable value (..) equally in excess of cost (..) the
guidance on subsequent measurement may be applied directly to the totals of the entire inventory"
As ASC 330–10–25–8 states, inventory can be measured in totality based on the nature of the
inventory. Furthermore, ASC 330–10–25–10 states that in a situation where no loss of income is
expected because certain goods within the same category have value in excess of costs, then any
subsequent evaluation of value can be applied to the entire inventory. The scope of ASC 330 does
not exclude CB, so this guidance can be applied.
The substance of the CB's inventory is

Case Study : New Products For The Company
Summary Conclusions
The release of new products for the industry proved to have a neutral effect for the KHMJ Company.
While the company managed to mirror the market share upgrades of competitors, the firm
unanimously agreed on being less than pleased with the lack of relative movement along the
industry performance standings. The industry as a whole did a poor job at researching the
marketplace and its needs as all companies decided to enter the youth segment rather than
diversifying and satisfying the road bike segment. This left an entire market untapped and free for
the taking. KHMJ could have capitalized on this opportunity by communicating better with
competitors and securing more accurate data. The best indicator for to show the ... Show more
content on Helpwriting.net ...
Due to the new upgrade the price of the mountain remained the same – following high price, lower
volume – as it was assumed that customers would be willing to pay more for an upgraded bike.
However, the price of the youth bike was lowered to be more competitive. In terms of marketing,
the overall promotional budget was lowered to make up for the lack of cash on hand. In terms of
operations, a significant amount of money was saved by reducing the capacity. The unmatched hope
for high sales in 2018 left the company with a high surplus of youth bikes, meaning few needed to
be produced this year. This allowed the capacity to be significantly decreased as the high price,
lower volume strategy required a fairly low number of mountain bikes to be produced. This huge
savings allowed for quality and efficiency to increase enough to meet the industry
recommendations. In this year, KHMJ recognized the areas in which over spending was occurring.
This allowed appropriate budget cuts to be made in order to upgrade the mountain bike and
implement other decisions without incurring debt. This supported the financial strategy of remaining
debt free after paying off the outstanding long–term debt in 2017.
Tactics
In 2019 numerous price cuts were required with the backfire of blindly entering the youth market
under the assumption that the company would receive little competition. For mountain bikes,
$500,000 was taken from TV advertising while internet and magazines

Analysis Of The Financial Report Prepared By The County Of...
The paper is an analysis of the financial report prepared by the County of Santa Barbara. The
financial report contains all the details containing its financial activities for the year ended June 30
2015. The financial report has been prepared in accordance with the laws as established by the state
of California which require counties to submit a financial report for each financial year. The current
condition of the economy is further discussed using some tools that give additional details about the
financial report. In the accounts are some of fiscal issues that may arise. However, for the sake of
this essay, only three issues have been picked for further evaluation. The issues picked for
evaluation are of concern to the public and governments at both national and regional levels. Santa
Barbara County has witnessed economic growth in the last five years in sectors such as real estate
and tourism. Per the financial report, the future looks bright of the county and its residents. The
federal government is an interested party in the development agenda of the counties and the role it
plays in these activities of the regions is also evaluated.
Fiscal Policy Analysis – Santa Barbara County
In the state of California, each county's authorities required by sections 25250 & 25253 of the
Government Code of the State of California to submit the Comprehensive Annual Financial Report
(CAFR) after the end of their financial year (Stickney, Brown, & Wahlen, 2007).

Marketing Campaign Essay
Background
The United Nations International Emergency Fund (UNICEF) also known as the United Nations
Children Fund was formed by the United Nations General Assembly in 1946. Its primary
humanitarian mission was to provide emergency sustenance and medical assistance to children in
other countries. Its mandate was extended to address the long term needs of children and women in
developing countries everywhere in 1960. The government has contributed two thirds of the
organizational resources since its inception until now. As you know the current administration has
decided not to include UNICEF funding for the 2018 fiscal year budget (Graham, 2017).
Additionally, our UNICEF correspondent, Mackenzie Knowles reports that Somalia, Nigeria and ...
Patrons will be given several online opportunities to participate such as, emailing congress, signing
a petition, contacting a state representative or joining a congressional action team. Patrons will also
be invited to sign up for a monthly newsletter for updates and given an opportunity to donate. It will
be as easy as clicking submit.
Strategy
We have until September, 2017 to change the current administrators mind. We did some research
and determined that the best way to launch this campaign is thru social media. We have identified
the best collection of created works of advertising and marketing videos that showcases UNICEF's
best efforts in advocating for children's rights. We simply preference videos with a message of
advocacy given by our board members, CEO, celebrities or sports figures urging participation and
giving permission to share the message on other social media mediums.
This empathetic approach will connect patrons to our cause and simultaneously identify our target
audience as we improve our online presence, while creating opportunities for open forums, and
groups to converse over the topic. We want patrons to read, respond and share our message across
multiple media mediums. This will allow us to identify and develop virtual communities that are as
passionate about our cause, which will increase UNICEF's online presence. Essentially we will raise
an army of social media ambassadors to spread the word about our

Summary: The Government Accountability Office
The Government Accountability Office has pointed out that the important part of effective risk
management is a challenge for Congress and the administration. Risk management is a strategic
process in helping policy–makers to make decisions about assessing risk, and having limited
allocating resources in taking action under conditions of uncertainty (GAO, 2008). However, with
the policy–makers recognizing risk management, it helps them to make decisions, while Congress
and the administration have charged federal agencies to use a risk–based move to prioritize resource
investments. In addition, the federal agencies often do not have enough comprehensive risk
management strategies that merge well with the program, budget, and investment decisions ... Show
more content on Helpwriting.net ...
S. Department of Homeland Security Jeh Charles Johnson submitted a strategic plan for the fiscal
years 2014–2018 to fulfill the GPRA Modernization Act of 2010. Moreover, the 2014 Quadrennial
Homeland Security Review, the Strategic Plan FY 14–18 provides a method foundation for the
Department's Unity of Effort Initiative (QHSR, 2014–2018). With Unity of Effort in DHS, it is
related to building important linkages between the department's programming, budgeting, and
execution processes to make sure the department invests and operates in a cohesive manner and
make decisions to drive the strategic guidance to results. In the unity of effort the department has
many strengths that include skills, dedication of its people and professionalism that has a rich
history and leads its tradition of components to many successes over relatively the short life of the
department. (QHSR,

The Cvs Health Corporation ( Nyse : Cvs, Inc.
Among many companies presently operating in the US market, I choose to analyze the CVS Health
Corporation (NYSE:CVS) and Omnicare, Inc. (NYSE: OCR). CVS Health Corp., formerly known
as CVS Caremark Corporation is an American retail pharmacy company, established in 1963 with
headquarters in Woonsocket, Rhode Island, which operates in the industry of Healthcare Services
(Pharmacy services and Retail Drugstore). Stimulated by the aspiration of assisting its customers in
improving their health and quality of life, CVS, through its owned subsidiaries and third–party
organizations alongside its own stores provides a range of quality products and services,
administering a business activity constituted of three major operating segments including: ... Show
more content on Helpwriting.net ...
Omnicare activity is established upon two main operating segments: Long–term Care Group (LTC)
and Specialty Care Group (SCG). (OCR 10k, 2014) Via such operational cells Omnicare
successfully supplies a variety of services such as specialty services for biopharmaceutical industry,
pharmacy–consulting assistance, pharmaceutical research (serves as research organization in the
clinical trials of pharmaceuticals worldwide), medical records services, pharmaceuticals distribution
etc.
After identifying and developing a comprehensive panorama on the activity of both companies, their
respective targeted customers and the industry in which they operate, the next step involves
examining and analyzing the financial records of both companies. To be able to generate accurate
interpretations based on the financial parameters and standing of both companies, I utilized the
annual financial reports for fiscal years 2012, 2013 and 2014 to help me develop a better
understanding and thorough perspective. Based on the presented information in the entirety of the
report, also accounting for balance sheet, income statement, cash flow statement, stockholder's
equity statement and related

Trademark Inc.
Case 03–05
Trademark, Inc.
Part 1–Accounting Issues
This case study is the first of a two–part Earnings Management Case. The purpose of Part
1 is to provide you with background information relating to Trademark, Inc. and raise several
accounting and auditing issues affecting Trademark during the current fiscal year.
The conclusions reached in this case study will be used in Part 2 – Misstatements &
Materiality.
Trademark, Inc., a public company, designs, manufactures, and distributes greeting cards, calendars,
stationery, party goods, and specialty gift merchandise. Trademark operates through four divisions:
Greeting Cards and Stationery, Calendars, Party Goods, and
Specialty Gifts. In 1994, Trademark acquired a 100 percent ... Show more content on
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The new boxes and packing materials appear to have substantially decreased the damage to
Trademark's products during the shipping process.
Warehouse management estimates that in fiscal year 1998, returns averaged 0.23 percent, and in
fiscal year 1999, returns averaged 0.22 percent. The return rate in 1999 was lower than 1998
because the company was still in the process of using up its stock of old packaging materials in
1998. Warehouse management believes that damage levels will remain at the 0.22 percent level
going forward.
Recognizing that the company may have over–accrued in fiscal year 1999 for future returns of
damaged goods, Nancy requested audit evidence to support warehouse management's claims that
return rates had decreased. Based on the evidence examined,
Nancy concluded that the 0.22% return rate was accurate for fiscal year 1999 and appeared
sustainable. To assess the reasonableness of management's estimate for the reserve at June 30, 1999,
Nancy developed an independent estimate of the reserve, factoring in the impact of the new
packaging materials. Nancy developed a range of acceptable estimates and determined that
management's estimate was outside that range.
The difference between management's estimate and the high–end of the range was
$923,077. This amount represents the estimated gross sales amount for the related returns. The
average gross margin for the year was 65%.
Other Returns
In addition to returns of damaged

Role Of The Nurse Leader Is Financial Management
Introduction
An essential role of the nurse leader is Financial Management, which involves planning,
consolidating, managing and monitoring the monetary activities such as obtaining and application
broad administration values in managing monetary funds of a given department. The nurse manager
is responsible to obtain the financial resources and ensure maximum resource application.
Interrelated parts of the operating budget, capital budget and the cash budget
According to Yoder–Wise, (2015), healthcare organizations are service institutions, and the largest
part of their operating budget typically is for personnel. Therefore, staffing and supply management
are areas that are affected in cost management. The knowledge of fixed cost such as rental fee,
salaries, and variable cost such as supplies and medication is essential in the allocation of funds for
cost effective operations. All these aspects of budgets are interrelated with a goal of maintaining cost
effective budget for each unit.
The operational budget is the financial plan or estimated future budget for the day–to–day activities
of the organization. The nurse manager's role includes preparing and monitoring the operating
budget, mainly the expenditure part of this funds. (Yoder–Wise, 2015). Our unit operational budget
is about $500, 000 per annum. This amount covers items as large scale supplies, building
maintenance, equipment, linen, etc.
Capital budget are expenses for buying major items, like small equipment and

Best Buy
Best Buy
Company Profile (A copy/paste from Hoovers. Add other relevant info preferably links we if there is
something compelling)
The biggest consumer electronics outlet in the US is also the best –– Best Buy, that is. The company
operates more than 1,400 stores throughout the US and Canada, and another 2,600 stores in Europe
and China, mostly under the Best Buy, Best Buy Mobile, and The Car Phone Warehouse banners.
The stores sell a variety of electronic gadgets, movies, music, computers, and appliances. In
addition, Best Buy offers installation and maintenance services, technical support, and subscriptions
for cell phone and Internet services. As the biggest consumer electronics chain in the US, following
the demise of rival Circuit ... Show more content on Helpwriting.net ...
7601 Penn Avenue S.Richfield, MN 55423
(612) 291–1000
Products & Services (this should be under company up at the top. Important piece of
information is number of product categories. Names and revenue from home brand, if available) *
Consumer electronics * Home office products * Entertainment products * Appliances The Company
operates retail stores and call centers, and conducts online retail operations
Outsourcing History (this is a good section. But we will need to put web links to news and case
studies and just mention most important highlights.) * CNET Content Solutions Enables Best Buy to
Expand Market Share into the SMB & GovEd Segments (content solution for Best Buy
Provided By CNET)
Other CNET Content Solutions Offerings for Best Buy for Business 's Future Needs. * Easy to use
multi–vendor selectors that enable buyers to rapidly find the right memory, printer consumable and
battery/power accessories. * Intelligent merchandising applications that can enable Best Buy For
Business to cross–sell complementary products based on their specific merchandising criteria. *
Spanish language product content to support expansion to Puerto Rico. * With Akamai, Best Buy
has seen a 20% improvement in the speed of shopping cart transactions. * Akamai helps Best Buy
Improve performance of dynamic Content and Application by 80 %. * e–retailers participating in

Buffalo Wild Wings: Case Analysis Of Buffalo Wild Wings
// BWLD0 Right
Thanks to strong FIFA World Cup traffic, Buffalo Wild Wings (BWLD) posted a 44 percent increase
in net income in the second quarter of 2014. But despite exceeding analysts' expectations on both
top and bottom lines, the upward revision for its full–year earnings guidance left the investors
wanting more. As a result, B–Dubs shares are down by nearly 12 percent since July 29 – the day Q2
results were announced. However, there are more than a few reasons to remain invested, buy or buy
more of this wonderful company.
Robust top and bottom line growth
Thanks to company's savvy business strategy, both sales and earnings have increased rapidly for the
last several years.
// BWLD1
Buffalo Wild Wings has managed to grow its ttm–revenues by as much as 774 percent over the last
ten years. That's an average annual sales growth of 74 percent. Thanks to improving margins the
company's net income has increased 15.1x over the same period. The uptrends in both top and
bottom lines have been more prominent in recent years.
// BWLD2
In the last 40 quarters (or 10 years), the company has reported a ... Show more content on
Helpwriting.net ...
B–Dubs' sales greatly benefit from sports events such as the Big 4 (NFL, NBA, MLB and NHL)
seasons, World Cups, Olympics, etc. As a result, it pays special attention to the sports calendar and
times promotions around these events. The American football season is often described as the
company's "favorite time of the year." And there's no reason to doubt that. With majority of its
locations in the US, there couldn't be a more exciting time in the year for a company that
significantly banks on sports entertainment. And for B–Dubs, NFL is arguably its biggest annual
driver. This entertainment differentiator drives positive comps by keeping engaged diners at their
tables' spending money on food and drinks for longer periods of

The City Of Branson 's Fiscal Year Runs
Budget Process & Goals
The City of Branson's fiscal year runs January 1 through December 31. Typically, the budget
preparation process begins in mid–July when budget documents and instructions are distributed by
the Finance Department to the each city department. The various departments have approximately
three weeks to assess any budget goals, capital and personnel requests, and to complete projections
for the current fiscal year. By mid–August, the Finance Department completes a preliminary review
of the departments' budget, personnel and capital requests. The City Administrator then meets with
the Finance Director to review any requests, and schedules one–on–one meetings with each
department head.
As the first organization in Missouri to implement Priority Based Budgeting, prior to their
administrative review each department head is encouraged to perform a review of programs offered
by their department and to establish what programs are not meeting the results identified by the
board. The purpose of this process is to allow for reallocation of resources to programs that are
determined to need more funding, in place of simply incrementally increasing the departmental line
item budget. Aside from simply eliminating the programs that are not achieving desired results, the
directors are encouraged to develop solutions to how the identified programs may perform more
efficiently. Examples include identifying programs that may be:
Mandated for the city to provide, but that

Case Astor Lodge & Suites
BUS827 Astor Lodge and Suites, Inc Case1 Hints
Dr David Gray Email: david.gray@mq.edu.au
Astor Lodges Caase 1
1
Case Questions
Problem Losing Money: Astor Lodge & Suites, Inc., a 250 property hotel chain, is about to post its
fifth consecutive unprofitable fiscal year. Requirements: Prepare Presentation for new President and
CEO, Joseph James, describing each VPs 1) his or her initiatives, expenditures, and outcomes for
each of the past two fiscal years, and 2) planned initiatives and budgetary needs for fiscal 2006. 3)
Show how their staffs prior and planned initiatives and expenditures contributed the company's
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) – the corporate
performance metric recently ... Show more content on Helpwriting.net ...
4. Given Mr James charge to the senior vice president, how would you portray and assess sales and
marketing initiatives, expenditures, and outcomes for fiscal 2004 and 2005? 5. What should Kelly
Elizabeth propose in her fiscal 2006 sales and marketing plan and budget Astor Lodges Caase 1 4
1. How would you characterise the U.S. hotel industry in early 2005
1. Think about size, growth, locational aspects and segmentation 2. Market Structure 3. Performance
metrics used 4. Trends
2. What is the current competitive positioning for Astor lodges & Suites, Inc
1. Think about the basis of competition: competitive positioning may be based on (a) attributes or
benefit, (b) use or application, (c) product or brand user, (d) product or service class, (e)
competitors, and (f) price and quality. 2. Write its positioning statement
Astor Lodges Caase 1 5
3.
How would you characterize the operational and financial performance of Astor Lodge & Suites,
Inc.?

1. Analyse Exhibit 5 and its implications 2. Analyse and compare Exhibits 3 and 5 and identify
implications (trends in revenues, occupancy, average daily rates and costs) 3. Analyse Exhibit 4 and
its implications looking at EIBTDA 4. Think about what determines EBITDA
Astor Lodges Caase 1
6
4. Given Mr. James' charge to the senior vice presidents, how would you portray and assess sales
and marketing initiatives, expenditures, and

Budget Example Analysis
Introduction
–In the wake of the dot–com industry's collapse, the steep stock market drop, the rise of the dollar
against foreign currencies, increased unemployment, and other economic factors, March 2001
officially began a nationwide recession that triggered budget problems in at least forty–five states.
–The 2001 recession was the fourth recession in 30 years. After past recessions budget experts
recommended establishing a "rainy–day fund" (saving funds during boom times in order to cushion
the shocks of economic busts). Wisconsin established the fund but never put money into it.
–During the 1990–1991 recession Wisconsin's fiscal stress was ranked the lowest among the 50
states. During the 2001 recession Wisconsin was among the ... Show more content on
Helpwriting.net ...
European and some of the Far East economies were growing slowly or were in a recession before
the U.S.
Remedies Proposed and Implemented
–During a deficit lawmakers have four options.
–They can raise taxes, cut spending, employ a combination of both, or employ a method of "creative
bookkeeping".
–The required spending cuts might have been reduced if the lawmakers could have drawn from a
Rainy Day Fund.
–The other option was to tap into the tobacco settlement money that the state was supposed to get
over a 30 year period, the lawmakers decided to draw heavily from this fund.
Remedies
–Act 16, the 2001–2003 biennial budget bill was passed in August of 2001 contained five major
initiatives. –5 percent cuts to state agency budgets –delays in staffing new prisons –use the proceeds
from the sale of tobacco settlement agreement revenue bonds –reallocation of federal transfer
revenues to support state medical assistance funding –"extraordinary accounting devices...employed
to ensure a positive budget balance
–"High–priority programs" were exempt from budget reductions (these included assistance to the
poor, disabled, and the elderly, funding of K–12 schools, medical assistance, the court system, and
public defenders).
–Three largest elements that remained to tax were the University of Wisconsin System, Shared
Revenue Fund, and corrections.
Consequences
–Groups that were helped by these tax breaks were anti–tax

Comprehensive Annual Financial Report: Talbot County
C.A.F.R stands for Comprehensive Annual Financial Report and is used by the United States
government means to check the fiscal position of a state, municipal or any government entity. The
report must comply with the accounting standards, that is, G.A.A.P (Generally Accepted Accounting
Principles) which are promoted by the G.A.S.B.
The entity I choose is the Talbot County in Maryland, which is a government entity; its report is
composed of 125 pages, which clearly show the financial position of the county. The report is
divided into three sections; the introductory section, the financial section and lastly the statistical
section. The introductory section gives us an overview about what to expect for the fiscal year, it
goes on to assure the ... Show more content on Helpwriting.net ...
The auditor acknowledges that they did not perform an audit the Board of Education financial
statements. The auditing body approves their work as being above par and how they achieve their
objective of understanding the financial statements of the county. The auditor also provides an
overview of the contents they have included in the final report. They also display strict adherence to
the regulations set by the GASB. (Granof, 2011)
The entity in question did not receive an opinion from the audit firm this is because they are
provided with few procedures, which do not suffice to provide assurance about the statements.
(Fischer, et, al, 2012)Although the audit firm is supposed to come up with opinions concerning the
financial position of the county, the G.A.S.B provides limited procedures for the audit firm to
manipulate. (Ruppel,

Continuing Resolution
Guidance for operating under a continuing resolution not only comes from the GAO, but also from
individual agencies. Some agencies have provided guidance on operating under a continuing
resolution which "range from highly elaborate to more ad hoc." One such agency that provides
guidance is The Office of Management and Budget (OMB). This guidance is normally produced on
an annual basis in Circular No. A–11 which, in part, covers operations under a continuing resolution.
Also, the OMB issues supplemental bulletins to provide additional guidance. To alleviate any risk of
violating the new start prohibitions, the Circular No. A–11 and OMB's occasional bulletins should
be consulted during a continuing resolution.
Likewise, the DoD Finance ... Show more content on Helpwriting.net ...
For example, the construction of the three–mile running track in the above hypothetical would not
be considered a new start, as this project was originally authorized to begin during the previous
fiscal year. Assuming the construction had not been planned for the prior fiscal year, it would still
not violate the new start prohibition if the project was funded with O&M appropriations. In addition,
the repair of the dining facility would also be financed through O&M funds, and thus would not
constitute a new start. However, a continuing resolution would likely impact several other projects
and activities within an

Plan Accounting : Defined Benefit Pension Plan, Health And...
ASU 2015–12
Plan Accounting: Defined Benefit Pension Plan, Defined Contribution Pension Plan, Health and
Welfare Benefit Plans
Table of Contents
1. Introduction 3
2. Background 3
3. Changes to the Standard 3
4. Other Consideration in the Audit Process 5
5. BeachFleischman Planned Implementation 5
6. Sample Documentation 5
1. Introduction
The document communicates the major provisions and changes in this release of the Plan
Accounting: Defined Benefit Pension Plan, Defined Contribution Pension Plan, Health and Welfare
Benefit Plans. The document provides a general overview of the Account Standard Update, for a
more complete description of the accounting; guidance professional staff practicing in the Employee
Benefit Practice Area is encouraged to review the standard in its entirety in the following locations:
Checkpoint
FASB Recently Issued Updates
2. Key Accounting Provision
Elimination of employee benefit plans (EBP) to measure the fair value of fully–benefit responsive
investment contracts and provide the related fair value disclosures.
Requires disaggregation of plan investments measured at fair value by general type on either the
face or the notes to the financial statements, e.g. self–directed brokerage accounts.
Eliminates the requirements to disclosure net appreciation (depreciation) in fair value of investments
by general type or investments of individual investments greater than 5% of net

Case Study: Honda Motorcycle And Scooter India
Honda Motorcycle & Scooter India Pvt. Ltd.
Honda Motorcycle & Scooter India Pvt. Ltd. ( HMSI ) is 100% subsidiary of Honda Motor
Organization, Japan. The Worlds No.1 two wheeler organization. Honda started Indian 2 Wheeler
operations in May, 2001. In 15 years since then, Honda has grown to become 2nd largest two
wheeler organization in India with over 25 million happy customers in India presently. Today every
8 seconds a new customer joining the fast expanding Honda family in India.
1. Growth
Starting 2016–17 on high note, Honda two Wheeler India set the pace of industry in 1st quarter with
a stellar 22% gr0wth, compared to 14% growth of domestic industry. Honda performance stood out
as it reinforced it's position as both Highest markets share gainer [gaining over 2% markets share to
27%] & Highest volume gainer of Industry. In automatic scooter segment, Honda markets shares has
now reached 57%.
Continuing to post positive growth for the every consecutive year ... Show more content on
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Honda is proud to be the industry 1st to promote fun, safety & environment in India. For nine years,
Honda has initiated & expanded on popular fun initiatives from grass root level[Gymkhana and
Honda Ten 10 Racing Academy] to giving national level exposure [Honda One Make Race] to
taking Indian racers to global racing platforms [Dream Cup and Asia Road Racing Championship].
Additionally Honda has introduced four global high–performance fun bikes in India. These include
– CB 1000R, CBR 1000RR Fireblade, VT 1300CX and Goldwing 1800L.
6. Safety Promotion
Honda has educated over 9 lac individuals of all age groups on safety riding activity with special
focus on empowering females and kids. Additionally Honda 2Wheelers India has adopted ten Traffic
Training parks in Chandigarh, Jaipur, Bhubaneswar, Cuttack, Yeola– Nashik, Hyderabad, Indore,
Ludhiana and two in Delhi where it has trained over 3 lac people on safe riding.
7.

Essay about Analysis of Lowe's Companies, Inc.
Analysis of Lowe's Companies, Inc.
Introduction
Lowe's Companies, Inc. is the fourteenth largest retailer in America, and overall the world's second
largest home improvement retailer. They are the 108th ranked corporation on the Fortune 500 top
corporations list. With an impressive in store stock of 40,000 home improvement items on hand,
ranging from lumber to Home décor items, plus an additional 400,000 home improvement items
available through a special order program. Lowe's provides a onetime stop for all home
improvement needs, for both the Do–It–Yourselfer, and the ever–expanding market of the
Commercial Business Customer.
Lowe's Companies, Inc. is averaging the opening of about two stores per week. This is part of ...
(http://www.lowes.com)
In order to further strengthen its holdings on the home improvement market, Lowe's Companies,
Inc. has restructured the company's vision to conform to meet the ever–changing needs of its
customers. Lowe's extensive research has led it to include a well lit sales floor, informative in–store
displays, exclusive and proprietary brands, and an ingenious store layout just to name of the few
changes. This new vision is not only centered on the store itself, Do–It–Yourselfers and Commercial
Business Customers have many ways to satisfy their needs conveniently though stores nationwide
by placing orders over the phone, fax, or from the improved Lowe's web site.
(Annual Repot 2000)
Lowe's Companies, Inc. is now focusing on the expansion of its superstores in to the Northeast and,
Western United States, Florida, and urban markets. Lowe's is currently undergoing a five year two
billion dollar expansion plan. This expansion plan is combined with the merger and re–
merchandizing of Eagle Hardware & Garden, Inc. In 1999, Lowe's transformed forty–one Eagle
Hardware & Garden stores into Lowe's stores. Most of these stores were located in the Western
United States. Some might say that this aggressive expansion plan that Lowe's is undertaking, might
be overdoing it. That is nonsense; Lowe's and its largest competitor Home Depot,

Amazon And Its Impact On The Company
From figure 2, the past three fiscal years 2013–2015, Amazon incurred a significant loss for cash
from investing activities with US$–4.27 billion, US$–5.07 billion and $US–6.45 billion,
respectively. The company needs to spend less money than it has received from sales in investments
and acquisitions in a financial period (Nurnberg, 2003).
Underlying: Amazon has acquired losses to the development of their competitors in different
industries. Recent performances in some areas substantially affected the company by spending more
in expenses than bringing in more in sales. The introduction of web services, tablets and retail were
unsuccessful which affected the underlying performance of the company. With strong competition
from competitors ... Show more content on Helpwriting.net ...
The stockholder equity was US$13.38 million. The company capitalized in a steady growth in
revenues and profit over the past three fiscal years. Amazon's shows strength with its days sales
outstanding, 19.27 days. Amazon day's outstanding sales depict that the company has a low days
sales outstanding and is effective in collecting their receivables and converting it into cash, which
also impact revenues.
Amazon current ratio (current assets/current liabilities) for the past fiscal year 2015 was 1.07. The
current ratio shows that the company is able to meet its short–term debts when due. However, there
is room for improvement, as the goal should be more than twice the current liabilities to enhance the
company's strength. This will guarantee that the company has adequate amount of cash for payroll
and other expenses. For internal use software and web development, in 2015, 2014, and 2013,
Amazon capitalized $642 million, $641 million and $581 million of costs, respectively.
Amortization of previously capitalized amounts was $635 million, $559 million, and $451 million
for 2015, 2014, and 2013, respectively.
Growth: Amazon will continue to invest in several areas of technology and content to continue to
maintain customer relationships and enhance the customers' experience. Furthermore, there will be
more employment opportunities presented in order to achieve successfully technology
infrastructure. Through fast

Questions On Financial Earnings Management
Prior studies (e.g., Burgstahler and Dichev 1997; Degeorge, Patel and Zeckhauser 1999) identify
three earnings thresholds managers seek to achieve when they report financial statements: avoiding
negative earnings, avoiding earnings declines, and avoiding negative earnings surprises. A large
number of studies use these three earnings thresholds to test earnings management in various
research settings. This dissertation investigates another potential earnings management threshold,
peer performance, which has been largely ignored in the extant literature.
Both Burgstahler and Dichev (1997) and Degeorge et al. (1999) explain threshold–driven earnings
management behavior by referring to the prospect theory (Kahneman and Tversky 1979), which
suggests that for a given increase in wealth, the corresponding increase in value is the greatest when
the increase in wealth moves from negative to positive territory relative to a reference point (viz.,
zero earnings, zero change in earnings or zero forecast error). While they do not specifically explain
the formulation of reference points or the usage of other reference points beyond those extensively
investigated three earnings thresholds, they imply the existence of other reference points
(Burgstahler and Dichev 1997), ). and They also suggest that if other reference points are used either
by corporate boards or investors, and if those reference points are reflected in the executives' reward
schedulesor compensation contracts, executives

Starbucks Company Evaluation
BA 530
Employee Retention and Company Success
Starbucks believes that the compensation paid to executive officers should be closely aligned with
the performance of the company on both a short–term and a long–term basis, and that such
compensation will assist the company in attracting and retaining key executives, which is critical to
long–term success. Thus, compensation for executive officers consists of three components: annual
base salary, annual incentive bonus, and long–term incentive compensation. Annual base salaries for
executive officers are reviewed annually or at the time of promotion or other change in
responsibilities. Initial salary and increases in salary are based on evaluation of such factors as the
level ... Show more content on Helpwriting.net ...
In January 2006, the Company increased its equity ownership from 5% to 100% in its operations in
Hawaii and Puerto Rico, and subsequent to the end of fiscal 2006 purchased a 90% stake in its
previously–licensed operations in Beijing, China. The combination of more retail stores, comparable
store sales growth of 7% and growth in other business channels in the U.S., International, and CPG
operating segments resulted in a 22% increase in total net revenues for fiscal 2006, compared to
fiscal 2005. The Company expects revenue growth of approximately 20% in fiscal 2007, consistent
with its three to five year revenue growth target. Operating income as a percentage of total net
revenues decreased to 11.5% in fiscal 2006 from 12.3% in fiscal 2005, due to the recognition of
stock–based compensation. Net earnings increased by 14% in fiscal 2006, compared to fiscal 2005.
Reported operating margin and net earnings include the effects of stock–based compensation in
fiscal 2006, while stock–based compensation expense was not included in the Company 's
consolidated financial results in fiscal 2005. There are several types of risk that the Company is
subject to. A health pandemic could severely affect Starbucks business due to individuals wishing to
avoid public gathering places. It could also adversely affect business due

Smith & Wesson Holding Corporation
Smith and Wesson one of the world's leading manufacturers of firearms was founded in 1852 by
Horace Smith and Daniel B. Wesson (Form 10–K Annual Report p.1, 2011). Over the next 160 years
the company would be bought and sold several times starting with Mr. Wesson purchasing Mr.
Smith's interest in 1873. The Wesson family sold Smith & Wesson Corp. in 1965 and the company
would change hands 4 more times between 1984 and its final resting place as Smith & Wesson
Holding Company in 2001.
They are one of the largest manufacturers of handguns and handcuffs in the USA and the largest US
exporter of handguns. They have a plant in Springfield Massachusetts, Houlton Maine and
Rochester NY, as well as a plant in Franklin Tennessee producing a ... Show more content on
Helpwriting.net ...
There were 27,824,000 shares allocated for contingent consideration. (10–K Annual Report P.F8)
Cash dividends on their stock are funneled back into the company to finance growth of the
company. What are they doing to achieve this growth? During the last 2 fiscal years they have
introduced 46 new handgun models and 13 new long–gun model thanks to the 40 member R&D
team (10–K Annual Report p.2, 2011).
R&D accounted for $5,275,000 of the 2011 operating expenses which are up from the $4,299,000
spent in 2010 (10–K Annual Report p.43, 2011). Operating expenses for both segments Firearm and
Security include R&D, Selling and Marketing, Impairment of long–lived assets and General and
Administrative that are up in 2011 due to legal and consulting fees related to DOJ and SEC
investigation matters (10–K Annual Report p.43, 2011) S&W capitalizes on their brand name; they"
believe that it is one of the world's most recognized brands with 87% recognition across all
demographic lines in the US" (10–K Annual Report p.3, 2011). Part of their intangible assets is
patents, trademarks and trade names," the "S&W" logo and script "Smith & Wesson" registered in
1913–1914 are well known throughout the world and have a reputation for quality, value and
trustworthiness" (10–K Annual Report p. 11, 2011). They license their 160 year old

Fp Essay
FD Proposed Addition – Updating Request
This document is a proposed addition to the P26–FD–RPTS–Office of the State Auditor.vX.X (FD)
The purpose of this document is to outline the procedure for requesting changes to the monthly data
that is outlined in the FD document. This is for new field and table requests from the Office of the
State Auditor (OSA) to DHHS.
This does not include requests to fix a field that is reporting incorrect data (IE the forward facing
system shows a different value then the monthly data). This request also does not include reporting
of defects in the system (IE items that show the same in both the forward facing and monthly data
but are deemed to be calculated incorrectly by the system.)
Types of changes:
1) ... Show more content on Helpwriting.net ...
IE: a waterfall of tabs to click on to get to the provided screenshot(s).
3) The request will include the time period it is for.
a. All requests are assumed to be for data moving forward. IE: that the new fields or tables will be
needed every month going forward.
i. If the request is for a one time item (IE: for a special audit or one time audit) then the request
should not be added to the monthly data files. Instead it should go through the normal data request
path for OSA to request data from DHHS.
b. The request will state if it is for one of the following time periods
i. Current State Fiscal Year
1. This will be require the new data to be re–sent to OSA for all of the months of the current State
Fiscal Year
a. State Fiscal Year (SFY) is July 1, through June, 30th. ii. Next State Fiscal Year
1. This will mean that the new data will start with the next July data file
a. DHHS may start sending the field or table with remaining files for the current SFY, but would not
retro it back to the beginning of the current SFY.
i. This may be necessary to vet the new field or table before it needs to go live iii. Past State Fiscal
Years
1. This will be require the new data to be re–sent to OSA for all of the months of data back to the
beginning of NCFAST
c. The request will state if it needs to be rushed.

i. Any request that does not state that it needs to be rushed will be assumed to not be a rush.
d. The request will state a date that

Home Depot vs. Lowes Essay
Home Depot vs. Lowes
The Home Depot Company
Introduction
Home Depot company offer a wide range of merchandise and services, and serve three primary
customer groups: do–it–yourself customers, do–it–for–me customers and professional customers. A
classic Home Depot store stocks approximately 40,000 to 50,000 product items, including variations
in color and size. Major product groups include building materials, lumber plumbing, electrical and
kitchen; hardware and seasonal, and paint, flooring and wall coverings. To balance the national
brand name products it offers, the Company has formed strategic associations with vendor partners
to market products under brand names that are only offered through The Home Depot. "As of fiscal
... Show more content on Helpwriting.net ...
Home Depot's company stated vision is described in the case as "to be one of the most successful
retailers in the next millennium" which is further defined by Home Depot's management as "the
most successful retailers... will be those, among other things, can effectively profitability extend
their reach to global markets". ("The Home Depot", 2004) Management at Home Depot also states
that they plan to take the existing success in areas where they have a base business and use this base
to expand into other markets.
Strategy, Products and Market Overview
I believe that Home Depot has done an excellent job at reaching its goals in the past ten years. They
have been able to expand their market by aggressively opening several store locations and using a
clustering strategy. In doing this they have become a market leader and they have also been able to
keep their SG&A expenses down by eliminating redundant expenses by spreading them out between
stores close in proximity to each other. Home Depot is facing a few problems in order to continue
reaching its stated goal(s) of becoming a global leader and expanding their existing market. There
are a few established business that are in direct competition with Home Depot such as Lowe's, their
number one competitor, and other companies such as Eagle Hardware & Garden of Seattle, who has
been preparing for the intense competition

A Government Agency With Fice Of Quality, Performance, And...
A government agency with whom I am very familiar with is the Department of Veterans Affairs
(VA). I was a Program Analyst with the office of Quality, Performance, and Oversight (QPO). This
particular office was responsible for all Human Capital endeavors that involved special projects and
recruiting. The VA is no different than any other appropriated agency within the federal government,
they are funded by tax payers' money and have legislative policies to comply with. The different
phases of the VA's budget cycle are described by the Department of the Treasury as "life cycles" and
include the following; Executive budget formulation and transmittal, congressional action, budget
execution and control, audit and review. (VA.gov/finance).
The VA has endured harsh public and political criticism for their health care backlogs and erroneous
disability claims in the past years. Therefore, Legislation has proposed a timeline for budget
submissions. On February 3, 2015 the budget for the Department of Veterans Affairs was proposed.
Upon its submission, legislation proposed a few changes including; better business practices,
additional benefits, and extended authority to transport Veterans to VA facilities. The costs for the
proposed changes were $50 million for fiscal year 2016. (VA.gov/budget docs).
Legislative Affairs requested a total of $5.9 million to allow VA to continue to address an increasing
workload and to become more proactive in advancing Congressional communications

Financial Analysis of Walgreens Co.
Walgreens Co – Final Case Founded in 1901, Walgreens goal is to be consumers' first choice for
health and daily living across the nation, and a central part of people's lives and the communities
where they live and work. The company provides the most convenient, multi–channel access to
goods and services, and pharmacy, health and wellness services while developing a new customer
experience. Walgreens is the largest drug retailing chain in the United States as of 2012. A fiscal
year for Walgreens end on August 31st, all of the measures are from either fiscal year 2012 or 2011.
There are a couple of major things to be noted in the cash flow statement of Walgreens co. First and
foremost is cash from operations, this is why the ... Show more content on Helpwriting.net ...
As well as if the company is good for issuing a loan, or investing in some other fashion such as
bonds. For better breakdown these ratios have been separated in three categories: Measure of
Profitability, Measures of Liquidity, and Measures of Solvency. Profitability: ROA, ROE, Gross
Profit Percentage, Net Income Percentage. In all of these measures either Walgreens has stayed
stagnant or had negative fallout from the previous year. Return on Asset is a ratio that measures how
efficiently the company uses its assets. How much operating income the company generates given
one dollar in asset. Walgreens went down from 15% to 11% compared to previous year. This shows
a decline in the efficiency of the management. Walgreens needs to do a better job of managing its
assets. Return on Equity measures how much net income is generated per dollar invested in the
company by stockholders and investors. Again we see the same downward trend. It went down by
6% from 18% in 2011 to 12% in 2012. Gross Profit Percentage measures what percentage of
revenue is converted to gross profit. Although they managed to remain stagnant in this category, that
is not something that is ideal. One wants to see this number increase year after year meaning that the
company is getting more proficient in utilizing the money it has gotten through investments. Gross
profit percentage for Walgreens is 28%. Net Income Percentage measures how much of revenue is
converted to

Epilepsy : A Growing Disorder
Introduction
Epilepsy is a growing disorder in the world. Many people tend to be unaware they have epilepsy due
to no diagnosis or believing their seizures are something simple. The epilepsy community of Texas
is in great need due to the increasing costs of medication and medical service, lack of programs for
diagnosed children and insignificant increase in education concerning epilepsy. The Epilepsy
Foundation of Texas (EFTX) and Epilepsy Foundation of Central and South Texas (EFCST) were
established in order to help patients with these types of problems. These two affiliates of the national
Epilepsy Foundation serve the entire state of Texas. Both organizations have the same mission: the
Epilepsy Foundation leads the fight to stop seizures, find a cure and overcome the challenges
created by epilepsy.
There are five hospitals and organizations that provide seizure related medical clinics within the
state of Texas (www.dshs.state.tx.us). Each serves different counties but patients have to be eligible
to take part. The criteria tend to be based on location, income, and type or lack of insurance. If the
patient doesn't meet the requirements or is unable to travel to the clinic, the lack of treatment
increases the number of people having seizures. The Epilepsy Foundation believes there are 150,000
new cases of epilepsy every year (www.epilepsy.com). Considering that Texas is the second largest
state in the United States, travel is a major issue for epilepsy patients. Many

The Marketing Strategy Of Zumiez Inc.
Zumiez Inc. history started off with the owner of the business wanting to do anything he could do to
give back to his community. When Zumiez was first created their target market was in action sports
retailing, when they really started making more money they started giving back in an even bigger
way to 13 charity organizations in Snohomish County, Washington by purchasing jackets, flannels
shirts and blankets to give away to those who couldn't afford it. Up until that point Zumiez was a
private company until their launch in the spring of 2005. By the time we hit 2012 Zumiez had
already donated over 180,000 items to over 180 organizations in 21 states helping more than 60,000
men, women, and children. Tom's philosophy of business and life has been there motto since day
one. "We help our employees to become successful, which makes the company successful. This in
turn allows us to use that success to help others and to develop our employees into community
leaders on issues that matter to them". As Tom always says, "it's about the leverage– creating it and
using it for the benefit of others, and in the process, of ourselves"
Zumiez is a multi–channel specialty retailer of action sports related apparel, footwear, accessories
and hardgoods for young men and women. As of January 31,2015 there are 603 stores; 550 in the
United States, 35 in Canada and 18 in Europe under the names Zumiez and Blue Tomato. They
support the action sports lifestyle and promote their brand through a

US Federal Government : The Causes Of Government Corporations
The US Federal government has important motivations to establish and operate government
corporations. Firstly, some agencies want to develop new sources of revenue to restrict increasing
public expenditures and provide flexibility to these agencies in the Federal budget. Furthermore, it is
easier for government corporations to be exempted from general management laws compared to
traditional agencies. Finally, the government may also want to support private sector practices and
entrepreneurship opportunities in the Federal administration. The Government Corporation Control
Act of 1945 (GCCA) provides the general rules for the management of the government corporations
in the US. The GCCA provides the standardized budget practices, also debt management and
auditing practices for the government corporations listed in the act. However, each government
corporation is established and chartered through a separate empowering legislation that is passed by
the Congress. These specific laws to charter each corporation resulted in different legal and
organizational structure of each government corporation. Moreover, the GCCA also does not
provide a general definition of what institutes a government corporation. 2.c. Oversight of
government corporations According to the GCCA, no single agency is responsible for the
supervision or oversight of government corporations in the Executive Branch. Furthermore, neither
the House nor the Senate has specific committees that have the responsibility and power of
overseeing all government corporations, yet every corporation is overseen by the committees under
their related policy areas. In the Executive Branch, there is a limited central oversight or supervision
of government corporations. There is not any central agency assigned to design government
corporations with presidential perspective and central management interests. Therefore, government
corporations are seen as separate institutions with their own charter that have their own political and
administrative requirements, and also their own political accountability. On occasions, some
corporations may be scrutinized by a Congressional Committee that is responsible for oversight or
by the Office of Management and Budget (OMB).

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