You have been hired to consult on access controls for a public health care provider

You have been hired to consult on access controls for a public health care provider, which provides medical services to a surrounding lower- to lower-middle-class community.

Information about clients of this health care provider include Personally Identifiable Information (PII) and Protected Health Information (PHI), which is governed by the federal Health Insurance Portability and Accountability Act (HIPAA) regulation.

Write a 1- to 2-page briefing paper addressed to the executives at the heath care provider that makes recommendations of at least one of the access control models, covering the following access control elements:

Physical access controls that should be in place
Logical access controls for protection of Data at Rest (DAR)
Logical access controls for protection of Data in Motion (DIM)

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What are the primary audiences for written communication in your chosen workplace

Choose a specific workplace environment that requires regular written communication. It might be a workplace you have experience with, or it might be a workplace you hope to enter when you have earned your degree.

Write a 350- to 700-word essay answering the following questions about your chosen workplace:

What are the primary audiences for written communication in your chosen workplace?
What types of media (such as email, instant messages, memos, etc.) would be best suited to the audiences you have identified?
What kind of tone would be most appropriate for this workplace?

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The total book value of WTC’s equity is $40 million and book value

1. The total book value of WTC’s equity is $40 million and book value per share outstanding is $10. The stock of WTC is currently selling for a price of $75 per share and the beta of WTC is 1.05. The bonds of WTC have a face value of $42 million and sell at a price of 110 percent of face value. The yield to maturity on the bonds is 4.5 percent and the firm’s tax rate is 35 percent. If the E(Rm) = 8% and Rf = 1%, calculate the WACC of WTC.

2. Suppose the company in #1 is considering the following expansion projects. How would you calculate the required rate of return to use in the NPV analysis of the following: Explain.

(a) The company is considering an expansion to double the production of its current product. The company will issue either equity or debt (but not both) to pay for the expansion.

(b) The company is considering adding a new product in a different line of     business that is unrelated to their current product.

3. One year ago, an American investor bought 1000 shares of London Bridges at a price of £34 (or 34 UK pounds) per share when the exchange rate was $1.3/1£ (or $1.30 dollars = 1 pound). The investor also invested 3,000,000 Japanese Yen in a money market fund in Japan last year when the exchange rate was 110 Yen = $ 1 US.

(a) Using current exchange rates, what is today’s value of the investor’s portfolio in U.S. dollars if the UK investment decreased 10% (in local currency) and the  Japan investment increased 2% (in local currency)?

 (b) What is the overall rate of return on the portfolio over the last year?

4. An American firm is evaluating an investment in Mexico. The project will require purchasing equipment from a variety of sources and shipping it to Mexico. The projected cost of buying the equipment and shipping it is $3.2 million. Once the project begins operations, it is expected to last for 5 years (assume straight line depreciation). Expected sales are $1,900,000 each year in the U.S. and the costs of the project are projected to be 6 million pesos each year for the 5 years. If taxes are 35%, the appropriate discount rate is 8% and you use the current exchange rate for pesos:

(a) Calculate the NPV in U.S. dollars. (Show all calculations and ignore working capital)

(b) Calculate the NPV in Mexican pesos. (Show all calculations and ignore working capital)

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Placo Ltd., a Scottish subsidiary of Limko, Inc., a U.S. company

Placo Ltd., a Scottish subsidiary of Limko, Inc., a U.S. company, showed cost of goods sold on its income statement for the year ended December 31, 2010. Purchases were made evenly throughout the year. Ending inventory was purchased on 12/31.

Inventory, 1/1/10                                 £ 100,000

Purchases                                             900,000

Cost of Goods Available for Sale       1,000,000

Inventory, 12/31/10                               200,000

Cost of Goods Sold                             £ 800,000

Exchange rates/£

December 31, 2010                             $0.522

December 31, 2009                             $0.560

2010 average                                       $0.547

a. What amount should be used to consolidate Placo’s cost of goods sold into Limko’s income statement under the current rate method?

b. What amount should be used to consolidate Placo’s cost of goods sold into Limko’s income statement under the temporal method?

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The SEC released its final rule to implement a code of ethics under SOX

The SEC released its final rule to implement a code of ethics under SOX Title 404. The stock exchanges have proposed that each company listed on the exchanges publishes its code of ethics. Discuss whether or not these additional disclosures will both have a positive impact on public confidence and influence investors’ behavior. Support your position.
Evaluate the impact that a company’s code of conduct can have on promoting positive employee behavior, improved decision making, or the willingness to report unethical behavior of coworkers. Recommend at least two ethical policies that might encourage employees to report unethical behavior.

Determine both the relationship of risks in the planning of the audit and factors that influence those risks. Speculate on which type of risk creates the most uncertainty for the auditor, and recommend at least two ways to plan the audit to mitigate those risks. Provide specific examples.
Imagine that you are a senior auditor, and your firm has been selected to audit a medium-sized sporting goods company with one single location. Describe the four phases of an audit and discuss the key factors that would help you determine how to plan the audit for this company. Provide specific examples

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FIN 515 WEEK 2 PROJECT (FINANCIAL STATEMENT ANALYSIS)

FIN 515 WEEK 2 PROJECT: FINANCIAL STATEMENT ANALYSIS

As the new financial manager of your company, the CEO has asked your team to provide a brief analysis of the company’s performance to present at the upcoming board of directors meeting. The CEO has asked that you assess the company’s performance against your company’s industry. Thus, to do this, you will need to use ratio analysis or other techniques to determine areas in which the company is doing well, as well as areas that management should look at.

Here are the steps for the project:
1. Select your teammate. Each team should be made up of two members.

2.  Determine which company you will analyze for the project. Your selection may be subject to your professor’s approval. The company that you select will likely be used for all four team projects. As such, be sure that the company has debt on its balance sheet, as this will be a requirement for future projects.

3. Go to the website for your company and download the 10-K report for the most recent year.

4. Perform your ratio analysis on your company:

a. A good place to start would be to perform a complete DuPont analysis of the company. The DuPont analysis might provide guidance as to what particular areas of the company should be examined next and what ratios should be calculated. Be sure to include ratios that cover the following areas:

i.     Profitability
ii.     Debt Management
iii.     Liquidity
iv.     Asset Management
v.     Market Value

b. In addition to the DuPont analysis ratios, be sure to present and discuss at least six relevant ratios that your team feels may best assess the company’s performance.
c. Using an online database, such as bizstats.com or a similar database, capture the ratio averages for your company’s industry to evaluate your company’s performance.
d. Provide an analysis that compares your company’s ratios to the industry standards.  There is no need to explain the purpose of the ratios. Rather, be sure to provide an interpretation of the results. This may entail some research from news sources on the company’s recent performance.

e. Prepare a PowerPoint presentation that summarizes the comparison of your company’s ratios against the industry ratios, as well as your analysis.  APA standards are to be followed for all portions of this presentation, including but not limited to proper references and citations.

f. Using Webex or Voicethread, prepare an oral presentation that presents your PowerPoint presentation. Each team member must participate in this presentation.

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SCI 220 Week 1 Assignment (A+ SOLUTION)

SCI 220 Week 1 Assignment, choose one of the options listed below.

Option A

Write a 700- to 1,050-word paper on how art reflects the society in which it was made that responds to the following:

  • What image of America was communicated by the innovations and buildings presented at the 1883 Chicago’s World Fair? How was this image communicated?
  • How and why was the art produced by the Ashcan School different from that of the Gilded Age? To what changes in social history were artists reacting?
  • How is art a reflection of society? Explain with at least two examples to illustrate the relationship between art and society. These two examples may be from the text or of your own selection. Discuss the subject or theme of your selected works.

Format your paper according to appropriate course level APA guidelines.

Submit your assignment to the Assignment Files tab.

Option B

Create a timeline of 7-12 milestones in art and architecture that illustrate the transition from the Gilded Age to the era of the Ashcan artists. Each work selected for your milestones must be accompanied by a 90- to 175-word description addressing the following:

  • How is your milestone reflective of society of the late 19th century?
  • How is your selected work representative of either the Gilded Age, or the early modernist era as embodied by the Ashcan School?
  • What is the subject or theme of your selected work? How is this theme representative of American society?

You may submit your timeline in a Word document, PowerPoint®  or use another tool such as Timetoast or Timeline JS.

Format your assignment according to appropriate course level APA guidelines.

Submit your assignment to the Assignment Files tab.

 

Option C

Choose one of the following works for discussion of a theme present in the Week 1, Ch. 5 and 6 readings:

  • The sculptures commemorating the Haymarket Square incident
  • The Statue of Liberty
  • The Court of Honor or “White City” of the Chicago World’s Columbian Exposition of 1893
  • Mary Cassatt’s Modern Woman
  • Henry Tanner Ossawa’s The Banjo Lesson
  • A painting or print by John Sloan

Discuss the theme (subject) of the work and address the following in a 700- to 1,050-word paper:

  • What is the context in which the work was created? How was it reflective of the social changes underway during this era?
  • What was the subject or message of the work, and why was it important to the artist to create? What ideas or points of view was the artist communicating with their work?
  • How was the work representative of the values of either the Gilded Age or the Ashcan School artists?

Format your paper according to appropriate course level APA guidelines.

Submit your assignment to the Assignment Files tab.

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The pursuit of a higher education degree in business is now international

Case Study: MBA Schools in Asia-Pacific

The pursuit of a higher education degree in business is now international. A survey shows more and more Asians choose the master of business administration (MBA) degree route to corporate success. As a result, the number of applicants for MBA courses at Asia-Pacific schools continues to increase.

Across the region, thousands of Asians show an increasing willingness to temporarily shelve their careers and spend two years in pursuit of a theoretical business qualification. Courses in these schools are notoriously tough and include statistics, economics, banking, marketing, behavioral sciences, labor relations, decision making, strategic thinking, business law, and more.

After your MBA, you get a job at Bloomberg in its media division, Bloomberg Business. Your division publishes reviews and rankings for business schools in the US and internationally. Because of your strong analytical education from University of Phoenix, your boss assigns you to work on preparing an analysis for data gathered for leading business schools in the Asia-Pacific. The data set in the Excel® file shows some of the characteristics of the leading Asia-Pacific business schools.

Review the Case Study: MBA Schools in Asia-Pacific and the Case Study: MBA Schools in Asia-Pacific data set.

Prepare a 1,050-word managerial report for your boss.

Use the following questions for guidelines and directions on what to include in the report:

1. What is the type of data (Quantitative or Qualitative) for each of the columns (variables) in the dataset? If quantitative, is the data discrete or continuous? Neatly summarize your response in a table for all the columns (variables).
2. Using Excel®, find the mean, median, standard deviation, minimum, maximum, and the three quartiles for each of the quantitative variables identified in part 1 above. Neatly summarize in a table on this document. Comment on what you observe.
3. What are the minimum and maximum full-time enrollments? Which schools have the minimum and maximum full-time enrollments?
4. What is the average number of students per faculty member? Is this low or high? What does this mean to prospective applicants who are interested in pursuing an MBA in one of the leading international business schools?
5. What are the mean, median, and modal ages? What does this mean to prospective applicants?
6. What is the mean percentage of foreign students? How many and which schools have 1% and 0% foreign students? Which schools have highest percentage of foreign students? Please state these percentages.
7. What percentage of schools require the GMAT test?
8. What percentage of schools require English tests such as Test of English as a Foreign Language (TOEFL)?
9. What percentage of schools require work experience? From this percentage, does this appear to be a significant factor in gaining admissions?
10. What are the mean and median starting salaries? Which schools have the minimum and maximum starting salaries? How much are these minimum and maximum salaries?
11. What are the mean tuition for foreign students and for local students? Does there appear to be a significant difference? What is the difference between the two means?
12. How many schools require work experience and how many of them don’t? What is the mean starting salary for schools requiring work experience? What is the mean starting salary for schools requiring no work experience?
13. How many schools require English tests and how many don’t? What is the mean starting salary for schools requiring English tests? What is the mean starting salary for schools requiring no English tests?
14. Comment on the skewness for the data on starting salaries:
a. Plot a histogram and determine the skewness.
b. Find the skewness coefficient.
c. Find the mean, median, and mode for starting salaries and compare the three measures to determine skewness.
15. Finally, use Empirical Rule on the starting salaries and determine whether the salaries follow the Empirical Rule.

Format your assignment consistent with APA format.

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On January 1, 2018, White Water issues $520,000 of 5% bonds

On January 1, 2018, White Water issues $520,000 of 5% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year.

Assuming the market interest rate on the issue date is 4%, the bonds will issue at $578,230.

Required:

1. Complete the first three rows of an amortization table.
2. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select “No journal entry required” in the first account field.)

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Tajiri Corporation uses customers served as its measure of activity

1. Tajiri Corporation uses customers served as its measure of activity. The following report compares the planning budget to the actual operating results for the month of May:

 Tajiri Corporation
Comparison of Planning Budget to Actual Results
For the Month Ended May 31

 

Planning
Budget

Actual
Results

Variances

  Customers served

23,000

24,000

 
  Revenue (3.60q)

$

82,800

$

86,700

$

3,900

 F
 







  Expenses:

 
     Wages and salaries ($22,300 + $1.13q)

48,290

49,420

1,130

 U
     Supplies ($0.53q)

12,190

10,990

1,200

 F
     Insurance ($4,200)

4,200

4,200

0

 
     Miscellaneous expense ($3,200 + $.33q)

10,790

9,590

1,200

 F
 







     Total expense

75,470

74,200

1,270

 F
 







  Net operating income

$

7,330

$

12,500

$

5,170

 F
 















Required:
1. Prepare the company’s flexible budget performance report for May. Label each variance as favorable (F) or unfavorable (U). (Input all amounts as positive values. Leave no cells blank – be certain to enter “0″ wherever required. Indicate the effect of each variance by selecting “F” for favorable, “U” for unfavorable, and “None” for no effect (i.e., zero variance). Omit the “$” sign in your response.)

Foulds Company makes 17,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows:

 

   

  Direct materials

$

13.90

  Direct labor

21.50

  Variable manufacturing overhead

3.70

  Fixed manufacturing overhead

11.60

 


  Unit product cost

$

50.70

 





2. An outside supplier has offered to sell the company all of these parts it needs for $43.00 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be $18,700 per year.
If the part were purchased from the outside supplier, all of the direct labor cost of the part would be avoided. However, $5.70 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company’s remaining products.

Required:
a. How much of the unit product cost of $50.70 is relevant in the decision of whether to make or buy the part? (Round your answer to 2 decimal places. Omit the “$” sign in your response.)

b. What is the net total dollar advantage (disadvantage) of purchasing the part rather than making it? (Input the amount as a positive value. Omit the “$” sign in your response.)

c. What is the maximum amount the company should be willing to pay an outside supplier per unit for the part if the supplier commits to supplying all 17,000 units required each year? (Round your answer to 2 decimal places. Omit the “$” sign in your response.)

3. Part O43 is used in one of Scheetz Corporation’s products. The company’s Accounting Department reports the following costs of producing the 16,500 units of the part that are needed every year.

Per Unit
Direct materials    $3.70
Direct labor    $4.40
Variable overhead    $7.40
Supervisor’s salary    $8.10
Depreciation of special equipment    $8.70
Allocated general overhead      $5.70

An outside supplier has offered to make the part and sell it to the company for $30.00 each. If this offer is accepted, the supervisor’s salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier’s offer were accepted, only $22,500 of these allocated general overhead costs would be avoided.

Required:

Prepare a report that shows the effect on the company’s total net operating income of buying part O43 from the supplier rather than continuing to make it inside the company. (Input the amount as a positive value. Omit the “$” sign in your response.)

b. Which alternative should the company choose?

4.  Holtrop Corporation has received a request for a special order of 9,500 units of product Z74 for $46.40 each. The normal selling price of this product is $51.50 each, but the units would need to be modified slightly for the customer. The normal unit product cost of product Z74 is computed as follows:

Direct materials    $17.20
Direct labor    6.50
Variable manufacturing overhead    3.70
Fixed manufacturing overhead    6.60
________________________________________
Unit product cost    $34.00

Direct labor is a variable cost. The special order would have no effect on the company’s total fixed manufacturing overhead costs. The customer would like some modifications made to product Z74 that would increase the variable costs by $6.10 per unit and that would require a one-time investment of $45,900 in special molds that would have no salvage value. This special order would have no effect on the company’s other sales. The company has ample spare capacity for producing the special order.

Required:
Determine the effect on the company’s the incremental net operating income of accepting the special order.

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