Monthly Archives: September 2017

Book : How god changes your brain by Andrew Newberg and Mark Waldman.



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Book : How god changes your brain by Andrew Newberg and Mark Waldman.

Summarize Chapters 7&8. You would have to either have the book or be able to obtain online.

Chapters consist of 38 pages in total.

 



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I have “Introduction to game programming course” this semester.



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I have  “Introduction to game programming course” this semester. And we have assignment due date is tomorrow at 8 pm . We are working to improve a Roll a ball game in “Unity” program. I need experts who knows programming in Unity.



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Assignment 1e: Two Boxed Stories and Questions



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Assignment 1e: Two Boxed Stories and Questions

 

Read the story and answer the questions.

Story one: pg 9 ch 1

1.

 

 

 

 

2.

 

 

 

 

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

Story 2: pg 26 ch 2

 

1.

 

 

 

2.

 

 

 

 

3.

 

 



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ACCT 311 ACCT 311 You are required to post 1 thread of at least 500 words, and you must post 1 reply of at least 250 words.



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ACCT 311

ACCT 311

You are required to post 1 thread of at least 500 words, and you must post 1 reply of at least 250 words. For each thread, you must support your assertions with at least 2 citations other than the textbook, and the Bible may be 1 of those sources. Everything must be in current APA format.Outside research for the replies is encouraged but not required. All research must include an in-text citation to give credit to the source of the information.

Submit each thread by 11:59 p.m. (ET) on Thursday of the assigned module/week, and submit your reply by 11:59 p.m. (ET) on Monday of the same module/week.

There are many reasons that the actual numbers at the end of a period may be different that the budgeted amounts. An organization will rarely have the same amount for the actual and budgeted costs. This is because the actual amount of activity will rarely be the same as the budgeted amounts. While you can still project the amount of activity to a certain extent through techniques such as calculating the projected cash flow for a seasonal business (Kearns 2017), if activity is more than that in the budget, the variable costs would be higher. In turn, if the activity is less than expected, the variable costs will be lower than the budget predicts they will be (Garrison, Noreen, & Brewer (2018), Page 414).  There are also many unforeseeable events that happen in business both controllable and uncontrollable that can change the actual versus the budgeted.

The first of the variables that can change the actual versus budgeted amount is a change in level of activities. For example, a company budgets for a year and has higher cost results than budgeted at the beginning of the year. Higher level of activity such as more customers buying more product or using a service could be the reason of this, as fixed costs would not change (Garrison, Noreen, & Brewer (2018), Page 418). Another variable that would change the actual versus budgeted amount is a change in prices, such as a raise in the cost to produce units or the selling price of a unit. This would affect the numbers from the budgeted amount if it was not foreseen. Extreme situations that would be out of the company’s control would be an event such as a natural disaster. If company property was damaged from a hurricane or tornado and needed to be replaced, this would affect the budget.

A business move decided towards the end of a period that could be controlled by the company could also affect the budget. An example of this is if a company purchases a product half way through the year from an individual who is the sole distributer of an area for that product In return, the company pays 25% of the gross profit they earn to the individual at the end of the year. The business move the company could make is to purchase a large sum of extra product at the end of the year. This would make it so the company would stock up on product for the next year. The money they spend on product would take away from the gross profit so they would not need to pay as much to the individual. This would put the company ahead of the curve next year but over the budget this year, but in turn benefiting the company. However, there is an ethical issue with this as it would be taking advantage of the individual who sold them the product in the first place. This would be wrong as the Bible says, “Unequal weights are an abomination to the Lord, and false scales are not good” (Proverbs 20:23, ESV).

References

Garrison, R. H., Noreen, E., & Brewer, P. C. (2018). Managerial Accounting Custom Package      (16th ed.). New York: McGraw-Hill.

Kearns. Suzanne. (2017). How to Manage Cash Flow in a Seasonal Business. QuickBooks             Resource Center. Retrieved from https://quickbooks.intuit.com/r/financial-     management/how-to-manage-cash-flow-in-a-seasonal-business/

Proverbs 20:23, ESV

ACCT 301

For this collaborative discussion board, the instructor will place you into a group at the beginning of the course. You will create a thread in response to the provided prompt for each forum. Each thread must be at least 500 words and demonstrate course-related knowledge. You must support your assertions with at least 2 citations other than the textbooks; the Bible may be 1 of those sources. The composition must be attached as a word document within a new thread of the forum. Put the chapter and case in the subject line of your thread, as in “Chapter 1 Case 1-1.” In addition to the thread, the student will reply to the thread of at least 1 classmate. The reply must be at least 250 words. Citations for the replies are not required, but are encouraged. Everything must be in current APA format.

Note: Due to constant updates and revisions, you must always consult the most current style guide in completing citations and formatting. The sample provided is the work of a student and must not be used as an official sample.

Judgment Case 6-5

This is a futile attempt to provide the required information on the judgment case.  I can finally say, “That just may not happen.”

Hughes Corporation is considering replacing a machine used in the manufacturing process with a new, more efficient model.  The purchase price of the new machine is $150,000 and the old machine can be sold for $100,000.  The output of two machines for the next five years are identical.  However, the annual operating costs of the old machine are $18,000 compared to $10,000 for the new machine. In addition, the new machine has a salvage value of $25,000, but the old machine will be worthless at the end of the five year period.

Information is not given on whether the company wants to purchase the equipment in cash or on credit terms.  In contrast, and 8% interest rate properly reflects the time value of money.  It seems that more information is needed regarding the purchase method and on the financial stability of the corporation.  Assuming that the corporation is not comfortable enough to consider purchasing the new machine in a single payment of cash, I will provide a time frame of five years with an ordinary annuity situation where 8% properly reflects the time value of money.

Given the prices of the new and old machines- the purchase price of $150,000 and the sale price of $100,000- and the operating costs for the new and old machine being $10,000 annually and $18,000 annually, I think it is reasonable to purchase the newer model machine because it would yield a financial benefit in the end of its useful life.  In five years, total operating costs for the new machine would be $50,000 compared to the old machine which yields total operating costs of $90,000.  That is a $40,000 difference in fixed operating cost.  Additionally, the old machine would not have a salvage value, but the new machine would have a salvage value of $25,000.  The salvage value of the newer machine immediately presents a $15,000 benefit from the gain on sale of equipment at the end of its useful life.

The $150,000 divided in annuity payments of $30,000 per year, what would be the dollar amount of interest earned?  I think that the answer would be $30,218.70.  That would make the present value of the new machine $119,781.30.  I used the Present Value of an Ordinary Annuity (PVA) chart to attempt this question.  The reason I chose this chart is because the purchase price of the newer machine is spread in across a five year period as annuities, and that the amounts were due at the end of the month.  Annuities that are due at the end of the month are classified as ordinary annuities (Spiceland, 2017).  Combining the information helped me to determine that the PVA chart was to be used.

References

Spiceland, J. D., Nelson, M., & Thomas, W. (2017). Intermediate accounting. Dubuque: McGraw-Hill Education.



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Jack Johnson has been an employee of ABC Inc. for the past 4 years. During that time he has been passed over for promotion on two separate occasions.



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Jack Johnson has been an employee of ABC Inc. for the past 4 years.   During that time he has been passed over for promotion on two separate occasions.  Rochelle, Jack’s manager, believes Jack is not performing his current job at full capacity.  She attempts to motivate Jack by promising that in return for improved performance, Jack will receive a new position that will provide him a higher level of acceptance and respect within ABC Inc; however, the position does not include a pay raise. In spite of Rochelle’s offer Jack’s performance does not improve.

Using Vroom’s VIE theory discuss why Jack’s performance did not improve. In addition, discuss other offers of motivation that could be used to motivate Jack?

 

By Saturday, September 16, 2017, respond to the assigned Discussion Question. Submit your responses to the appropriate Discussion Area. Start reviewing and responding to your classmates as early in the module as possible.



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Explore the technology systems offered by Nanthealth, a provider of “telehealth” and health management services via the following link:



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Details:

Explore the technology systems offered by Nanthealth, a provider of “telehealth” and health management services via the following link:

http://nanthealth.com/

Prepare a brief (8-10 slides) PowerPoint presentation in which you do the following:

  1. Identify at least two technology innovations to connect patients, providers, and insurers across the care continuum.
  2. Describe how the technologies work to provide patients and providers with data necessary for health care decision making.
  3. Discuss how the real-time data encourages outcome-focused planning.
  4. Predict what impact the technology will have on future health care delivery. Provide rationale and examples.

Presentations must include speakers’ notes on each slide, as well as references for the presentation.

SLIDES SHOULD BE CLEAN AND NEAT AND CLUTTER FREE AND STRIAGHT TO THE POINT.  ALL ADDITION INFO SHOULD BE PLACED IN SPEAKER NOTES.

BE SURE TO USE IN-TEXT CITATIONS!

 A minimum of three academic references from credible sources are required for this assignment.

The slide count (8-10 slides) does not include the introduction and References slide(s).

Prepare this assignment according to the APA guidelines.

You are required to submit this assignment to Turnitin, SIMILARITY INDEX SHOULD NOT EXCEED 15%



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Assignment: Disaster Planning for Public Health



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Assignment: Disaster Planning for Public Health

By Day 7 of Week 5

  • Select a potential natural or man-made disaster that could happen in your community. Then, write a 3- to 4-page paper about the disaster from the community nurse’s perspective.

Section 1: The Disaster, Man-Made or Natural

  • What disasters may strike your community and why? For example, do you live in “Tornado Alley,” or has climate change resulted in unusual cold weather snaps or blizzards in your community? Are you located in a flood plain? Include possible diseases that may result from a natural disaster, such as tetanus or cholera.

Section 2: The Nursing Response

  • Formulate responses to the disaster, considering systems and community levels of intervention.
  • Review websites where a disaster plan may be available for the public, or if one is not currently available, call public health department to see if a disaster plan exists for your community and what the plan contains.
  • In addition to reviewing websites for information about your local disaster plan, you will need to locate best practice/evidence-based practice guidelines in professional literature to determine whether your community’s disaster plan is as sound as it might be or if there is room for improvement.

Section 3: Is My Community Prepared for a Disaster?

  • What conclusions can you draw about your community’s preparedness plan from having completed this evaluation?

Week 4: Evidence-Based Practice in Disaster Planning: Nurses as Leaders

  • Public health surveillance is one way that public health officials target intervention strategies (Turlock, 2016). Often, it is through prompt recognition of and reporting of incidents of communicable disease that a disaster can be averted (Turlock, 2016). Surveillance activities often prompt questions such as, What is causing the disease? How is it spreading? And who is at risk (Turlock, 2016)? While it is true that preparedness planning cannot eliminate all traces of threat to a community, planning assures that medical services and treatment are deployed in an effective, efficient, and rapid manner (Turlock, 2016). Public health plays a vital role in coordination of providers, assurance of supplies particularly when the Strategic National Stockpile pharmaceuticals and supplies are required, and mobilization of state and national response systems. Public health officials may also provide health care services when required (Turlock, 2016).
  • Stanhope (2016) noted that evidence-based practice (EBP) has become more important in health care for many reasons: increased expectations of consumers, increased availability of information through the Internet, increased accountability for results, health care economic changes, and growing numbers of lawsuits, among other reasons. EBP is a lifelong problem-solving approach that regularly produces excellent results and often provides the theoretical underpinnings for programs to mitigate problems in the community. Once programs are in place, evaluation of their effectiveness should be conducted to determine whether they are worth the continued expenditure of resources. Use of EBP is vital to assure safe outcomes for populations during disasters, such as massive communicable disease outbreaks, and should be the foundation of disaster-planning strategies.

Required Readings

Stanhope, M., & Lancaster, J. (2016). Public health nursing: Population-centered health care in the community (9th ed.). St. Louis, MO: Elsevier.

  • Chapter 15, “Evidence-Based Practice” (pp. 342–354)
  • Chapter 23, “Public Health Nursing Practice and the Disaster Management Cycle” (pp. 503–528)
  • Chapter 24, “Public Health Surveillance and Outbreak Investigation” (pp. 529–544)
  • Chapter 25, “Program Management” (pp. 545–567)

Required Media

  • Laureate Education (Producer). (2009a). Family, community and population-based care: Emergency preparedness and disaster response in community health nursing [Video file]. Baltimore, MD: Author.
  • TED. (2012). How to step up in the face of disaster [Video file]. Retrieved from                   https://www.ted.com/talks/caitria_and_morgan_o_neill_how_to_step_up_in_the_face_of_disaster
  • This Ted Talk describes the actions of two sisters who step up as leaders during a tornado disaster in their community.


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Business Finance – Operations Management



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Culture is a powerful component of an organization’s success. Culture differs across organizations. The culture of one organization is different from that of another. The culture of an organization comprises the assumptions, values, norms, and behaviors of its employees.
Identify an organization you are familiar with that needs to make a change in its culture, and then use Nadler’s Twelve Interventions for Operating Environment Change in order to identify which components apply and what needs to occur for the change to be effective. Your response should be in APA format and approximately 2–4 pages in length.



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Health Outcomes In The County Health Rankings



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Go to the following website by clicking on the provided link, http://www.countyhealthrankings.org/ , and select a county and a state (this may be the county/state in which you reside, attend school, or plan to live and work). After reviewing the website and the health outcomes in the County Health Rankings for the area, answer the following questions in a few short sentences as part of your discussion.

  1. Select one area in need of improvement and list the general statistics pertaining to the specific problem.
  2. What health resources are currently available to address the problem?
  3. What health policy might you suggest to improve the ranking in that area?


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There are 4 parts to this assignment. (15 pts) Answer the following questions using the online AICPA Code of Professional Conduct.



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There are 4 parts to this assignment.

 

  1. (15 pts) Answer the following questions using the online AICPA Code of Professional Conduct.

 

  1. (1) Give the specific citation for the section and paragraph(s) of the Code regarding the acceptance of contingent fees for professional services by a member in public practice.
  2. (1) Give the specific citation for the section and paragraph(s) of the Code that define the term “covered member.”
  3. (4) Based upon that definition, indicate whether each of the following is a covered member given this situation. BuffCo is an audit client of the Amarillo office of Friske and Co. CPAs. Friske and Co. also has offices in Canyon, Lubbock, and Midland.
    1. Darlene Pulliam is a partner in the Canyon office of Friske and Co. She does not work on the BuffCo audit.
    2. Brett Butler is a first year staff auditor who works on the BuffCo audit.
  • Will Wesley is a partner in the Amarillo office of Friske and Co. He does not work on the BuffCo audit.
  1. Kat Keiser is a manager in the Amarillo office of Friske and Co. She is in charge of providing tax services to BuffCo.
  1. ( 2) A partner in a multioffice CPA firm owns 2% of a potential audit client. The engagement would be performed by an office with which he is not The partner would not provide any services to the client nor be in a position to influence the engagement team. Is the firm independent to perform the audit? Give the citation for the section and paragraph(s) of the Code that support your answer.
  2. (4) What section should an auditor research to determine how to maintain independence when performing nonattest services outside the scope of the attest engagement? List three specific nonattest services mentioned in the Code and the specific section references for each.
  3. (1) Which rule in the Code prohibits a member in public practice from disclosing any confidential client information without the specific consent of the client? Give the Code section reference.
  4. (1) BuffCo’s controller, Iris Avoid, an AICPA member in business, fails to comply with applicable federal, state, or local laws or regulations regarding the timely filing of her personal tax return and fails to comply with applicable federal, state, or local laws or regulations regarding the timely remittance of all payroll and other taxes collected on behalf of others. She may be considered to be in violation of which rule? Give the rule name and specific Code section reference.
  5. (1) Iam Stressed, an accountant for BadBuff and an AICPA member in business, is pressured to become associated with misleading information and subordinates his judgment to that of someone associated with the employing organization (BadBuff) due to that individual’s position, reputation, or expertise; aggressive or dominant personality; or attempts to coerce or exercise excessive influence over Iam. Which threat is described in this situation? Give the specific Code section reference.

 

  1. ( 10 pts) Case 1.1 Enron Corporation (the high profile disaster that changed the face of auditing!)

 

  1. Explain how consulting (nonaudit) services led to the demise of Andersen. Be specific and discuss this in terms of the threats to independence as put forth in the Conceptual Framework for Independence in the Code.
  2. Mandatory audit firm rotation has recently been a hot topic in the US and Europe. Do you believe mandatory audit firm rotation would have prevented this disaster? Explain.

 

 

  1. (10 points) Case 5.3 Caesars Entertainment Corporation

 

  1. Discuss the independence issue in this case.
  2. Do you believe Adams had a substantive role in the 2008 and 2009 audits? Explain your answer.

 

  1. (15 points) Ernst & Young (E&Y) Independence Violations

Ernst & Young LLP agreed last year to pay $9.3 million to settle two cases in which the SEC said E&Y auditors had compromised the firm’s independence because they had close personal relationships with executives of its audit clients.

 

https://www.sec.gov/news/pressrelease/2016-187.html

 

http://fortune.com/2016/09/20/ernst-and-young-fine-relationships/

 

http://www.reuters.com/article/us-ernst-young-usa-sec-idUSKCN11P1I8

 

https://www.bloomberg.com/view/articles/2016-09-19/love-friendship-and-public-accounting-don-t-mix

 

  1. Read the above articles and briefly discuss the implications of these cases.
  2. What are the potential threats (refer to the Code) to compliance with the “Independence Rule” in these situations?
  3. Do you believe E&Y as a firm has an overall lack of quality control with respect to independence? Explain.

 



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