Review the educational and experience requirements to sit for the Uniform CPA Examination published by the Board of Accountancy for the State in which you intent to pursue licensure, in addition to licensure and continuing professional education requirements. Review the American Institute of CPAs (AICPA) Web site to determine the purpose, structure, and format of the Uniform CPA Examination, as well as the organizations involved in delivering the examination on an ongoing basis. Review professional journals published by the AICPA and other national or state accounting associations.
Prepare a 10-12 page research paper (excluding title page, abstract, references page, and appendices) in APA format that presents your findings. In addition, the paper should also discuss the following:
Assessment of current progress towards meeting educational and experience requirements to sit for the Uniform CPA Examination.Opportunities for student membership in national and state accounting associations.Avenues for pursuing internships with public accounting firms.Strategies for staying current in accounting knowledge after graduation.Current trends in careers in accounting.
A minimum of 3 peer-reviewed academic or professional references must be used in development of this paper.
In the Pacific Northwest and Northern California, which is the habitat of the rare spotted owl, the Fish and Wildlife Service has authorized the shooting of 3600 barred owls. The barred owl is not a threatened species and is protected under the Migratory Bird Treaty Act. These more aggressive owls are believed to be the cause of the spotted owl’s nearextinction. Though the Fish and Wildlife Service came to its decision with the help of biologists and an ethicist, Friends of Animals (an advocacy group) is suing to stop the killings. According to Michael Harris, Legal Director for Friends of Animals, it is preferable to “allow these species to either figure out a way to coexist or for nature to run its course.”
A similar quandary has arisen in New York. The mute swan - a majestic bird that glides on many of New York State’s lakes and ponds - may be intentionally exterminated by 2025. Though visually striking, the mute swan is an invasive species and has altered the native ecosystem. The proponents of eliminating the swans claim the birds destroy the vegetation on which other species feed, and may be responsible for the dwindling population of black terns. Still, the State of New York has had to face several critics. David Karopkin, founder of GooseWatch, explains that in 1970 there were 1000 swans in New York, while today there are 2200 - hardly the explosive growth that one might expect of a species labeled “invasive.” Though Karopnik is not a swan-fan (he notes swans’ aggressive nature), there are many who are. Defenders of the mute swan have collected signatures to keep the swans in place and have argued that, if the State of New York wants to prevent habitat-destruction, it should focus its energies on human development.
However, the most strident outcry over the destruction of wildlife as a means for conservation was elicited by the auctioning of a permit to kill a black rhino.28 The highest bidder was an American hunter, who paid $350,000 to kill one of the last 5,000 remaining black rhinos in the world. The purpose of the auction was to raise a large sum of money for rhino conservation in Namibia, whose national commitment to wildlife conservation is inscribed in its constitution. Though it is clear that a large influx of cash could positively impact the preservation of black rhinos, the auction has encountered widespread criticism. Anthropology professor Barbara King has called for “compassionate conservation,” which stresses the intrinsic value of each individual member of a species. Likewise, Dr. Mark Bekoff, an expert in animal emotions, criticized the philosophy underlying these conservation efforts: “Killing animals to save others sets a bad example and a regrettable precedent and is not the way to foster peaceful coexistence.”
>> Research killing barred owls to save spotted owls, mute swans killing the ecosystem, and auctioning off the permit to kill the rhino .
basically find info about those topics and put them into paragraph form .
use as much as you need of sources to collect info.
1. Define the following: a right, a legal right, a moral right, a human right. How are they related?
2. What three (3) features define a moral right?
3. How do we know that people have rights? What is the basis of the moral rights according to a utilitarian view? According to Immanuel Kant?
4. Fully discuss the idea that human beings have a "natural right" to liberty and a "natural right" to private property, as claimed by John Locke (1632-1704).
Within the context of their work public administrators are exposed to a number of different, sometimes conflicting expectations. For instance, public administrators are often expected to be simultaneously flexible (sensitive to the needs of each citizen) while also treating everyone the same. Obviously it is not possible to treat everyone according to their needs yet treat everyone equally, or is it? Discuss the effects that these types of contradictions have on the work of public administrators and provide an explanation why these conflicting demands continue to exist within the context of current day public administration.
All bonds have some common characteristics, but they do not always have the same contractual features. Differences in contractual provisions, and in the underlying strength of the companies backing the bonds, lead to major differences in bonds risks, prices, and expected returns. It is important to understand how bond markets actually function and what the appropriate terminology is.
Go to www.nyse.com Click on Products, and then click on Bonds on the right side of the window. In the window "Issuer name" type IBM. Click Go.
In your initial response to the topic you have to answer all 5 questions.
You are expected to make your own contribution in a main topic as well as respond with value added comments to at least two of your classmates as well as to your instructor. 1.Copy the quotation of one IBM bond that contains the price “Last Trade Price”. Present these quotations in your posting. 2.Describe the information that you received from the quote of the bond. You have to explain each number and symbol that appears in the bond quotation. 3.Assume that par value of the bond is $1,000. What was the last price of the bond in $$$ (listed in Last Trade Price)? 4.Assume that par value of the bond is $1,000. Calculate annual coupon interest payments. 5.Assume that par value of the bond is $1,000. Calculate current yield of the bond. 6.Assume that par value of the bond is $1,000. Assume annual coupon payments. Calculate YTM of the bond using the last price (listed in Last Trade Price). (Round the number of years to the whole number). Show your work. 7.Describe one major shortcoming for YTM and current yield. 8.How would the following affect the yield on newly issued bond? Please explain your answer.
a) The bonds are callable.
b) The bonds are subordinated to the existing bond issue.
c) The bond rating is better or worse than the Moody’s Aa3 that IBM anticipates.
You are the Chief Engineer of the hotel in LAS VEGAS Your recommendation will provide a starting point for board decision making. I require from you a 3-page memorandum (single spaced) providing the following information:
1. Identify a range (several) of sustainability alternatives for our hotel focusing on ENERGY. I suggest you focus on alternatives that will have the (1) highest return on investment and (2) highest effect on influencing sustainability. Impact is defined to have the most positive long term influence on the environment (i.e., reduction of pollution, reduction of use of natural resources, use of alternative sources, recycling of ENERGY, or other impact reductions). Detailed information in this and the next requirement are essential.
2. A well written paragraph focusing on what industry leaders are already implementing at their properties. This section should address where the industry is currently focusing their efforts, their financial investments, and identification of intended and/or actual outcomes? I anticipate there will be multiple similar approaches, but also some unique approaches at different properties. This section is particularly important as it informs the Board of viable and tested alternatives.
3. Finally, the last 2 sections are the key to the effectiveness of the report: a. Recommend what you consider as the ENERGY to enhance sustainability at our property and justify your recommendation. b. Identify specific sustainability outcomes for our property, and the anticipated impact on operations.
You have discovered that the company you work for, Far-East Designs, has been running plants in Vietnam for the manufacture of a women’s designer clothing line you sell. A customer brought this to your attention and asks how you can justify the fact that he or she should continue to buy from you when you are taking advantage of foreign workers who continue to live in poverty. You return to your company president and share your concerns. His claim is that the workers are paid at a level far above the minimum wages set forth by the local government. In fact, they have excellent working conditions and are happy workers.
The company president tells you to prepare a PowerPoint presentation, for the customer, which supports the work that is being done in Vietnam. Your task is to develop a PowerPoint presentation justifying salaries and working conditions in Vietnam and defending your company. Be sure to provide illustrations of your company’s policies relating to the issues you discuss. Refer to several of the standards covered in your reading to strengthen your argument. Your presentation should provide a logical and consistent argument that supports your company. Your Activity responses should be both grammatically and mechanically correct, and formatted in the same fashion as the Activity itself. If there is a Part A, your response should identify a Part A, etc. In addition, you must appropriately cite all resources used in your response and document in a bibliography using APA style.
Instructions: There are several Web sites that provide information and support for would-be entrepreneurs.
Go to the Entrepreneur’s Mind Web site at the first URL below. This site is a resource that presents many examples of real-life stories and advice from successful entrepreneurs. Select the link to the Launch Pad, which profiles the startup of a new business and answer Question 1.
Next, go to Franchising.com below. This company provides both domestic and international information and support for entrepreneurs interested in obtaining a franchise. Information for the first-time franchise buyer is included, as well as information on companies that are currently expanding their franchises around the world. Read the "How-to-Franchise Guide" and then answer Question 2.
If you are really interested in obtaining a franchise from a specific company, there are several ways to research that company on the Internet. One way to start would be to begin a general Web search using the company name. If it is a corporation, you could check with the Securities and Exchange Commission (SEC), using the third URL below. The SEC’s EDGAR database is maintained to provide information on companies that are regulated by the SEC. Go to this site and answer Question 3.
URLs
The Entrepreneur's Mind - http://www.benlore.com/index2.html
****Please separate the LA1 from the LA2 in the writing so I can paste them to the professor separately****
THEME ONE: What is the manager’s perspective of leadership? How does it differ from the leader’s perspective? Managers focus on process, procedure, and implementation of the organization’s purpose. Their perspective is on getting the job done and keeping stability. The leader is about change and moving the people toward the vision. The area of overlap comes in terms of the need to use “soft or people skills” to get their job done yet even there a difference in perspective is seen. The manager motivates while the leader empowers.
LA1
“Management is doing things right; leadership is doing the right things.”
Peter Drucker
“Leadership is working with goals and vision; management is working with objectives.”
Rusell Honore
“When a management with a reputation for brilliance tackles a business with a reputation for bad economics, it is the reputation of the business that remains intact.”
Warren Buffett
“Good management is the art of making problems so interesting and their solutions so constructive that everyone wants to get to work and deal with them.”
Paul Hawken
“Management is nothing more than motivating other people.”
Lee Iacocca
In the five quotes above each leader is commenting on the perspective of a manager in the organization as opposed to a leader. Keep these quotes in your mind when reading this week’s material and formulate your management perspective. How should a manager approach his or her job? What ideas should be their watch words? Think of things like setting goals, making decisions, motivating employees and allocating resources. What mindset should a good manager have to approach these tasks?
THEME TWO
The manager must be able to solve problems, communicate, and lead teams toward the completion of a task.
LA2
You are the manager of the northern branch of the Laurel City bowling alleys. The owner, Jill Espy, has 4 other bowling alleys around town. The average employee assigned to the concession stand of all the Laurel City bowling alleys lasts 3 years. However, in your branch the average employee lasts only 8 months. Jill is concerned about this huge discrepancy and wants to know your explanation for the difference and what you can do to correct the problem. Training new employees is costly to the company and this high turnover is costing her money that could be better spent elsewhere.
You have tried talking with your current concession staff and have learned that pay and scheduling may have some effect on the turnover rate. However, one person indicated that many of them do not know how to handle difficult customers. It made them not want to come to work.
From your reading this week on a manager’s need to lead their people how would you solve this problem? Consider motivation techniques, mentoring or other ideas from you reading to effectuate a positive change. Think outside the box. Be sure to look at all your resources including those within the organization and those without.
THEME ONE: Known as the critical thinking phase of the management functions the Control function is designed to evaluate the goals to see what and who works and doesn’t and why? In the traditional definition controlling involves ensuring that performance does not deviate from standards. Controlling consists of three steps, which include (1) establishing performance standards, (2) comparing actual performance against standards, and (3) taking corrective action when necessary. Performance standards are often stated in monetary terms such as revenue, costs, or profits but may also be stated in other terms, such as units produced, number of defective products, or levels of quality or customer service.
The measurement of performance can be done in several ways, depending on the performance standards, including financial statements, sales reports, production results, customer satisfaction, and formal performance appraisals. Managers at all levels engage in the managerial function of controlling to some degree.
Effective controlling requires the existence of plans, since planning provides the necessary performance standards or objectives. Controlling also requires a clear understanding of where responsibility for deviations from standards lies. Two traditional control techniques are budget and performance audits. An audit involves an examination and verification of records and supporting documents. A budget audit provides information about where the organization is with respect to what was planned or budgeted for, whereas a performance audit might try to determine whether the figures reported are a reflection of actual performance. Although controlling is often thought of in terms of financial criteria, managers must also control production and operations processes, procedures for delivery of services, compliance with company policies, and many other activities within the organization.
The Organizational Control Process
The control process involves carefully collecting information about a system, process, person, or group of people in order to make necessary decisions about each. Managers set up control systems that consist of four key steps:
Establish standards to measure performance. Within an organization's overall strategic plan, managers define goals for organizational departments in specific, operational terms that include standards of performance to compare with organizational activities. Measure actual performance. Most organizations prepare formal reports of performance measurements that managers review regularly. These measurements should be related to the standards set in the first step of the control process. For example, if sales growth is a target, the organization should have a means of gathering and reporting sales data. Compare performance with the standards. This step compares actual activities to performance standards. When managers read computer reports or walk through their plants, they identify whether actual performance meets, exceeds, or falls short of standards. Typically, performance reports simplify such comparison by placing the performance standards for the reporting period alongside the actual performance for the same period and by computing the variance—that is, the difference between each actual amount and the associated standard. Take corrective actions. When performance deviates from standards, managers must determine what changes, if any, are necessary and how to apply them. In the productivity and quality‐centered environment, workers and managers are often empowered to evaluate their own work. After the evaluator determines the cause or causes of deviation, he or she can take the fourth step—corrective action. The most effective course may be prescribed by policies or may be best left up to employees' judgment and initiative. These steps must be repeated periodically until the organizational goal is achieved!
LA1
Below are five questions that are set to challenge your understanding of the control process management function. Answer the questions AND EXPLAIN WHY YOU CHOSE THAT ANSWER. Be sure to reference the class material to prove your selection is correct.
1) Taking corrective action is required when the process is:
A. Unpredictable and risky.
B. a new leadership team is required.
C. measured and the results don't meet company standards.
D. in its early stag
2) In measuring ____________, it is useful to evaluate internal operations and core processes against benchmarks such as past performance, industry standards, and legal expectations.
A cost effectiveness
B control processes
C best practices
D organizational impact
3) ________ define how a business should act, while ________ underline what actions should be taken operationally.
A Strategy; goals
B Standards; objectives
C Controls; management
D Objectives; standards
4) Utilizing specific performance metrics, such as ________, organizations can control processes through measuring the relative effectiveness of internal processes.
A strategy
B earnings
C processes
D employees
5) Coca-Cola is thinking about entering a new industry, creating their own branch of convenience stores. As a result, they should conduct:
A internal research of operational efficiency.
B financial objectives research for their R&D department.
C industry process standards research.
D competitor research in soft drinks.
LA2
In this article as well as your reading this week the balanced score card is explained: http://www.tutorialspoint.com/management_concepts/the_balanced_scorecard.htm .
One of the best tools a manager has is a balanced score card. Remember our bowling alley manager from week 5? Explain how the use of a balance score card could help him to measure and possibly improve his problem. How does the score card approach fit in to the control function of management? Be specific and attempt to think through the manager’s problem using the scorecard. How can it potentially fix the turn over problem he has in the branch?
(Just so you don’t have to keep going back to week five)
You are the manager of the northern branch of the Laurel City bowling alleys. The owner, Jill Espy, has 4 other bowling alleys around town. The average employee assigned to the concession stand of all the Laurel City bowling alleys lasts 3 years. However, in your branch the average employee lasts only 8 months. Jill is concerned about this huge discrepancy and wants to know your explanation for the difference and what you can do to correct the problem. Training new employees is costly to the company and this high turnover is costing her money that could be better spent elsewhere.
THEME TWO: Traditionally theorist suggest that the managerial function of controlling should not be confused with control in the behavioral or manipulative sense. This function does not imply that managers should attempt to control or to manipulate the personalities, values, attitudes, or emotions of their employees. Instead, this function of management concerns the manager’s role in taking necessary actions to ensure that the work-related activities of employees are consistent with and contributing toward the accomplishment of organizational and departmental objectives.
Research the idea of controlling from afar in the virtual organization on the Internet and answer the following question: How can a manager be assured or measure work that is performed when the employee may be 5,000 miles away?
Identify key trends, assumptions, and risks in the context of your final business model.
Develop the strategic objectives for your new division of the existing business in a balanced scorecard format in the context of key trends, assumptions, and risks. The strategic objectives are measures of attaining your vision and mission. As you develop them, consider the vision, mission, and values for your business and the outcomes of your SWOT analysis and supply chain analysis.
Consider the following four quadrants of the balanced scorecard when developing your strategic objectives: •Shareholder Value or Financial Perspective, includes strategic objectives in areas such as: ◦Market share ◦Revenues and costs ◦Profitability ◦Competitive position •Customer Value Perspective, includes strategic objectives in areas such as: ◦Customer retention or turnover ◦Customer satisfaction ◦Customer value •Process or Internal Operations Perspective, includes strategic objectives in areas such as: ◦Measure of process performance ◦Productivity or productivity improvement ◦Operations metrics ◦Impact of change on the organization •Learning and Growth (Employee) Perspective, includes strategic objectives in areas such as: ◦Employee satisfaction ◦Employee turnover or retention ◦Level of organizational capability ◦Nature of organizational culture or climate ◦Technological innovation
Develop at least three strategic objectives for each of the four balanced scorecard areas identified (Financial, Customer, Process, Learning and Growth). Your objectives should be selected, in part, based on an evaluation of a number of potential alternatives to the issues and/or opportunities identified in the SWOTT Analysis paper and table you completed in Week 3.
Base your solutions on a ranking of alternative solutions that includes an identification of potential risks and mitigation plans, and a stakeholder analysis that includes mitigation and contingency strategies. You should also incorporate the ethical implications of your solutions into your selection. •For each strategic objective, develop a metric and target using a balanced scorecard format. (For example, a strategic objective in the shareholder or Financial Perspective is to increase market share. A metric to actually measure this strategic objective of market share increase is, "The percentage of increase in market share." The target is the specific number to be achieved in a particular time period. The target for the metric of "Increase market share" could be "Increase market share by 2% for each of the next 3 years" of an increase of 2% per year for 3 years.)
Outline a brief communication plan discussing how you will communicate the company's strategic objectives that includes the following: •Define the purpose. •Define the audience. •Identify the channel(s) of communication and why you selected that channel.
Write a 1,050- to 1,400-word strategic objectives summary. Include your balanced scorecard and its impact on all stakeholders, and the communication plan.
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