Journal #1 HBSE

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You are required to write 1 page per question. Cite the material from the textbook, videos and power points to justify for your reflections. 

Case Study Reflection Question – Chapter 2 – Dimensions of Human Behavior Person in the Environment (Green Book) Elizabeth D. Hutchinson 

1. Like individuals in other professional groups, social workers tend to develop and use language among themselves that others not associated with the profession might consider being ‘jargonese’ or difficult to understand. Although Bethany is planning to go to nursing school, she is very much interested in what social workers do and is curious about how a social worker would assess the problems in her family. Explain to Bethany, in lay person’s language, the 8 theoretical perspectives and how each of the theoretical perspectives can help a social worker understand different aspects of her family’s situation.

Chapter 5: The Psychological Person: Cognition, Emotion, and Self – Dimensions of Human Behavior Person in the Environment (Green Book) Elizabeth D. Hutchinson 

1. Of all the theories discussed in the chapter, choose one from each category (self in relationships, concept of stress, coping and adaptation) that you think might be MOST helpful in understanding Dan’s situation. Provide a rationale as to why you think these particular theories would be most helpful and discuss how you would use each of the theories that you’ve selected in Dan’s case. 

  

Videos:

https://www.youtube.com/watch?v=RLmKfXwWQtE

https://www.youtube.com/watch?v=RLmKfXwWQtE

(https://www.acesconnection.com/blog/handouts-for-parents-about-aces-toxic-stress-and-resilience)

Teacher Interview and Classroom Observation

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In this assignment, you will interview an early childhood teacher and observe the teacher’s classroom. In the interview, your goal is to determine variations in family structure and diversity the teacher has observed among students served during the past three years. In the observation, you are to identify ways in which the teacher demonstrates an understanding of diversity of children and their families and examples of activities and practices that promote inclusion or exclusion.

Part 1: Interview and Observation

Schedule an interview with an early childhood teacher. Obtain permission to observe his or her classroom.

  • Interview an early childhood teacher about variations in family structure and diversity of families among students served during the past three years.
  • Observe the teacher’s classroom. Note situations in which the teacher demonstratres an understanding of diversity in students and familes and examples of activities and practices that promote inclusion or exclusion.

Part 2: Interview and Observation Results

  • Create a 4 to 6-page paper (not including the title or reference pages) in a Word document for your response. 
  • Use APA format for the title page, references page, and in-text citations.
  • Develop an introduction and conclusion for your paper.
  • Summarize the key ideas from the interview.
  • Summarize the key ideas from the observation.
  • Compare what the teacher you interviewed/observed has experienced related to diversity based on national statistics in early childhood classrooms.What other factors might the teacher need to consider related to diversity?
  • Reflect on how would you do things the same and/or differently as the teacher you interviewed and observed. Support your response with research-based evidence.

c 99 a7

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 With the merger of your company with a multinational company, you have come to realize that progressive solutions are necessary to defray some of the associated information technology costs.  Company executives believe that using cloud technology and virtualization is becoming the standard for companies that are engaged in Internet-based technologies. Your company is on the verge of global marketing and competition; therefore, your company needs to make smarter decisions and improve global business performance. Cloud technology and virtualization are believed to provide business insights without enormous infrastructure enhancements. The executive board is aware of the profound benefits of cloud technology and virtualization but is apprehensive because they are unfamiliar with the look and feel of the technology. The executive team is interested in your recommendations and eagerly waiting for your forward-thinking viewpoint.Section 1: Design DocumentWrite a four to six  (4-6) page design document in which you: 

  1. Support the need for the use of cloud technology and virtualization within the company.
  2. Assess expected cost savings in hardware infrastructure.
  3. Determine the possible reductions of human capital that can be realized from implementing cloud and virtualization technologies.
  4. Create a diagram through the use of Microsoft Visio or an open source alternative such as Dia to illustrate how cloud and virtualization technology could align with the company’s business processes and assist with attainment of organizational goals. Note: The graphically depicted solution is not included in the required page length but must be included in the design document appendix.
  5. Provide a compelling recommendation for solution providers and partners that could help the company secure a firm competitive advantage by using cloud and virtualization technologies.  

Your assignment must follow these formatting requirements:

  • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
  • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
  • Include charts or diagrams created in MS Visio or Dia as an appendix of the design document. All references to these diagrams must be included in the body of the design document.

Section 2: Revised Project PlanUse Microsoft Project to:

  1. Update the project plan (summary and detail) template, from Project Deliverable 3: Database and Data Warehousing Design, with three to five (3-5) new project tasks each consisting of five to ten (5-10) subtasks.

The specific course learning outcomes associated with this assignment are:

  • Demonstrate an understanding of existing and emerging information technologies and strategic impact on organizational operations.
  • Explain how to develop reasoned responses to the major forces shaping the role of IT in organizations competing in a global economy. 
  • Use technology and information resources to research issues in information systems.
  • Write clearly and concisely about leadership issues and strategic insight of the Information systems domain using proper writing mechanics and technical style conventions.

 Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills. Click here to access the rubric for this assignment. Click here to review the Capstone Project Overview.  

Effective Communication Channels

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Locate an example for 3 of the 12 following types of communication genres:

  • Resume/CV
  • Rules and regulations
  • Policy handbook
  • Policy manual
  • Policy guide
  • Policy or departmental memorandum
  • Public policy report
  • Government grant
  • Government proposal
  • Departmental brochure or recruitment materials
  • Governmental agency social media (Twitter, Facebook, etc…)

Write a 750- to 1,100-word paper in which you refer to your examples for each of the above listed communication genres. Be sure to address the following in your paper:

  • How does the purpose of the communication relate to the particular communication genre? In what ways does the genre help readers grasp information quickly and effectively? In what way is the genre similar or different than the other genres you chose?
  • What role has technology played in the development of the genre? How is it similar or different than the other genres you chose?
  • How does the use of these conventions promote understanding for the intended audience of the communication? How is it similar or different than the other genres you chose?
  • Is the communication intended for external or internal distribution? Describe ethical and privacy considerations used for determining an appropriate method of distribution. How is it similar or different than the other genres you chose?

Please give all websites used and add URL I will do the citations

Assignment 2: Final Report

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 Assignment 2: Final Report Due Week 10, worth 200 points This assignment is aligned to this course outcome: • Apply macroeconomic concepts to current and personal economic events and decisions. In addition to writing about macroeconomic concepts, it’s equally important to be able to convey your understanding of these concepts by communicating them to others. In the workplace you might do this by writing briefs (like you did for Assignment 1), creating presentations, or writing reports for your manager or team. This Final Report assignment will be a Word document (approximately 3 pages) that builds off your previous Economic Brief and selected industry. For this assignment, you’ll examine at least one of the macroeconomic indicators or policies below within the context of the industry you have previously selected. • GDP growth • Unemployment rates • Inflation rates • Interest rates • International trade policy and issues related to trade balances, trade restrictions, etc. • Government fiscal policy and issues related to taxation, government spending, and budget deficits • FED (central bank) monetary policy and issues related to the FED’s mission to stabilize the economy Macroeconomic Resources for Industry and Economy These resources are available to help you find the size and growth rate of your industry in the U.S. economy and/or relative to GDP: • Real GDP – Click on Section 1, then table 1.1.6 (click on MODIFY to change the year range and frequency). Data is from Bureau of Economic Analysis (bea.gov). • % change in Real GDP – Click on Section1, then table 1.1.1 (click on MODIFY to change the year range and frequency). Data is from Bureau of Economic Analysis (bea.gov). • GDP by Industry – 2008 to 2017 annual data (click on MODIFY to change the year range and frequency). Data is from Bureau of Economic Analysis (bea.gov). • % change in GDP by industry – 2008 to 2017 annual data (click on MODIFY to change the year range and frequency). Data is from Bureau of Economic Analysis (bea.gov). These resources are available to help you measure and track macroeconomic indicators and outcomes of macroeconomic policies: • Unemployment rates – Data is from Bureau of Labor Statistics (bls.gov). • Inflation rates as measured by the Consumer Price Index (CPI). Data is from Bureau of Labor Statistics (bls.gov). 

 Change in Real Exports and Imports – Click on Section 4, then table 4.2.1 (click on MODIFY to change the year range and frequency). Data is from Bureau of Economic Analysis (bea.gov). • Government receipts, expenditures, and savings – Click on Section 3, then table 3.1 for total government and table 3.2 for federal government. (Click on MODIFY to change the year range and frequency.) Data is from the Bureau of Economic Analysis (bea.gov). • FED Funds Interest Rates. Data is from Trading Economics (tradingeconomics.com). Preparation 1. To begin this assignment, recall the industry you selected in Assignment 1. 2. Use the industry GDP resources above to assess the size and growth rate of this industry. 3. Next, identify a newsworthy macroeconomic indicator or policy that may impact your selected industry. Use the macroeconomic resources above to find patterns and trends. 4. It will also be important to review relevant chapters from The Little Book of Economics, the OpenStax: Principles of Macroeconomics chapter readings, and your prior discussion board questions and responses. Instructions Prepare a Final Report that is approximately two to three (2-3) pages long in which you: 1. Assess your selected industry’s relative size and growth rate in the economy. 2. Identify at least one newsworthy macroeconomic indicator or policy that is important for the industry to monitor, e.g., GDP, unemployment, inflation rates, interest rates, trade policy, government taxation and spending decisions, and/or FED decisions. 3. Explain why this macroeconomic indicator or policy is important and how it may impact your selected industry. 4. Describe a recent trend in the macroeconomic indicator or policy. Include a graph, chart, or table that illustrates the observed trend. 5. Conclude with a forecast for the industry based on whether the trend identified in part 4 is expected to continue. Provide support for your conclusion. 6. This course requires use of Strayer Writing Standards (SWS). The format is different compared to other Strayer University courses. Please take a moment to review the SWS documentation for details. (Note: You’ll be prompted to enter your Blackboard login credentials to view these standards.) o Your brief should include a cover page. o Your brief should be two to three (2-3) pages in length (not including the cover page), double-spaced, 12-point font. o Your report should include a minimum of two (2) references/citations in the text. ECO100 – Principles of Economics © 2018 Strayer University. All Rights Reserved. This document contains Strayer University confidential and proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. Page 3 of 4 Assignment 2 Rubric Grading for this assignment will be based on the quality of your responses in addressing each of the points below, using the following rubric: Points: 200 Assignment 2: Final Report Criteria Exemplary 90–100% A Proficient 80–89% B Fair 70–79% C Meets Minimum Expectations 60–69% D Unacceptable Below 60% F 1. Assesses the size and/or growth rate of the industry relative to the national economy. Weight: 10% The student correctly and thoroughly assesses both the relative size and relative growth rate of the industry in the national economy. The student correctly assesses the size and/or growth rate of the industry in the national economy. Excludes some minor details. The student partially assesses the size and/or growth rate of the industry in the national economy. Excludes major details. The student attempted to assess the size and/or growth rate of the industry in the national economy. The student did not assess the size of the industry or its growth rate in the national economy. 2. Identifies at least one newsworthy macroeconomic indicator or policy that the industry should monitor. Weight: 20% The student correctly identifies one or more macroeconomic indicators or policies that the industry should monitor and provides strong supporting details. The student correctly identifies a macroeconomic indicator or policy that the industry should monitor and provides strong supporting details. The student correctly identifies a macroeconomic indicator or policy that the industry should monitor but does not provide sufficient supporting details. The student attempted to identify a macroeconomic indicator or policy that the industry should monitor. No sufficient supporting details were provided. The student did not identify a macroeconomic indicator or policy that the industry should monitor. 3. Explains why the macroeconomic indicator or policy selected in part 2 is important and how it may impact the industry. Weight: 30% The student correctly and thoroughly explains why the macroeconomic indicator and/or policy in part 2 is important and how it may impact the industry. The student correctly explains why the macroeconomic indicator and/or policy in part 2 is important and how it may impact the industry. Excludes minor details. The student partially explains why the macroeconomic indicator and/or policy in part 2 is important and how it may impact the industry. Excludes major details. The student attempted to explain why the macroeconomic indicator and/or policy in part 2 is important and/or how it may impact the industry. The student did not explain why the macroeconomic  indicator and/or policy in part 2 is important or how it may impact the industry. 4. Describes a recent trend in the macroeconomic  indicator or policy in part 2. Includes a graph, table, or chart that illustrates the observed trend. Weight: 20% The student correctly and thoroughly describes a recent trend in the macroeconomic  indicator and/or policy in part 2. Includes a graph, table, or chart that illustrates the observed trend. The student correctly describes a recent trend in the macroeconomic  indicator and/or policy in part 2. Includes a graph, table, or chart that illustrates the observed trend. The student partially describes a recent trend in the macroeconomic  indicator and/or policy in part 2. Includes a graph, table, or chart that may or may not illustrate the observed trend. The student attempted to describe a recent trend in the macroeconomic indicator and/or policy in part 2. No graph, table, or chart that illustrates the trend was provided. The student did not describe a recent trend in the macroeconomic  indicator and/or policy in part 2. No graph, table, or chart that illustrates the trend was provided. ECO100 – Principles of Economics © 2018 Strayer University. All Rights Reserved. This document contains Strayer University confidential and proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University. Page 4 of 4 Criteria Exemplary 90–100% A Proficient 80–89% B Fair 70–79% C Meets Minimum Expectations 60–69% D Unacceptable Below 60% F 5. Concludes with a forecast for the industry based on whether the observed trend is expected to continue. Provides strong support for the forecast. Weight: 10% The student concludes with a correct and thorough forecast for the industry based on whether the observed trend is expected to continue. Provides strong support for the forecast. The student concludes with a correct forecast for the industry based on whether the observed trend is expected to continue. Provides reasonable support for the forecast. The student concludes with a partially correct forecast for the industry based on whether the observed trend is expected to continue. May or may not have provided reasonable support for the forecast. The student concludes with an attempted forecast for the industry which may or may not have been supported. The student did not conclude with a forecast for the industry. 6. Uses (SWS) Strayer Writing Standards to write professionally and cite sources. Meets two-page minimum. Meets two minimum reference/citation requirement. Weight: 10% Followed all writing standards. Meets page minimum. Meets minimum reference/citation requirement. Followed most writing standards. Meets page minimum. Meets minimum reference/citation requirement. Followed some writing standards. May not meet page minimum. May not meet minimum reference/citation requirement. Followed few writing standards. May not meet page minimum. May not meet minimum reference/citation requirement. Followed few to no writing standards. Did not meet page minimum. Did not meet minimum reference/citation requirement. 

case Satya Nadella at Microsoft

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 Instructions Download, read, and reread the case Satya Nadella at Microsoft: Instilling a Growth Mindset. Allow yourself plenty of time for this. While this case is not long, you will get more out of it if you read it more than once. Write a 4-5 page paper answering the following prompts. Your paper will essentially summarize the case, specifically focusing on what challenges Nadella faced as a leader, what steps he took to overcome those challenges, and whether he succeeded or not. Your responses must be supported by the facts of the case, and make appropriate reference to course materials. 1. What was Nadella’s diagnosis of the problems at Microsoft? a. What were the biggest challenges he faced when he took charge? b. Which of Lencioni’s 5 areas of dysfunction in teams were most present at Microsoft? c. What goals did Nadella set for transforming the organization? 2. In thinking about Nadella’s style and the steps he took as a change leader, address the following: a. Drawing on Daniel Goleman’s “Leadership that Gets Results” (from Week 3), which styles of leadership most closely match Nadella’s demonstrated behaviors? Explain. b. Which of Jack’s “8 Rules of Leadership” are most evident in Nadella’s initiatives? Explain using specific examples from the case to support your response. c. In terms of company culture, how did Nadella change specific systems and processes to improve teamwork? d. Nadella frequently uses the term “growth mindset.” What does this mean, and how did he foster it? 3. How effective have Nadella’s efforts been? In particular: a. What metrics should be used to evaluate the success of his efforts? Why? a. What else could Nadella and his team do to sustain the wins they have achieved so far? b. What additional challenges do you expect he will face? 

MHA500 Module 1 SLP

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Module 1 – SLP

U.S. HEALTH CARE DELIVERY SYSTEMS

The U.S. health care system is unique in comparison to health care systems in other industrialized countries. According to the Commonwealth Fund Analysis (2017), the U.S. ranks 11 in overall ranking of health care system performance rankings.

(Image: Common Wealth Fund, Retrieved from https://www.commonwealthfund.org/chart/2017/health-care-system-performance-rankings)

Identify and select 5 of the following countries to research:

  1. Austria
  2. Canada
  3. France
  4. Germany
  5. Netherlands
  6. New Zealand
  7. Norway
  8. Sweden
  9. Switzerland
  10. United Kingdom

In a 13- to 15-slide PowerPoint (PPT) presentation:

  1. Compare and contrast the selected country’s health care delivery systems to the U.S.
  2. Based on your research, provide 2-3 recommendations the U.S. should adopt to improve health care delivery.

Speaker’s notes are required for each slide. Much of the information presented on the slides should be concise and explained in detail through your speaker notes.

SLP Assignment Expectations

  1. Conduct additional research to gather sufficient information to support your design of your PPT.
  2. Limit your total PPT to a maximum of 15 slides, not including your title or reference slide.
  3. Support your report with peer-reviewed articles, with at least 3 references. Use the following link for additional information on how to recognize peer-reviewed journals. Angelo State University Library (n.d.) Library guide: How to recognize peer reviewed (refereed journals). Retrieved from: https://www.angelo.edu/services/library/handouts/peerrev.php
  4. You may use the following source to assist in formatting your assignment. Purdue Online Writing Lab. (n.d.). General APA guidelines. Retrieved from: https://owl.english.purdue.edu/owl/resource/560/01/.
  5. For additional information on reliability of sources review the following source. Georgetown University Library (n.d.) Evaluating internet resources. Retrieved from https://www.library.georgetown.edu/tutorials/research-guides/evaluating-internet-content

9. What difficulties did African Americans face as they transitioned from slavery to freedom after the Civil War? 2 pages/Asap

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Q9. What difficulties did African Americans face as they transitioned from slavery to freedom after the Civil War? Include in your essay the changes in family life, civil rights, and labor patterns.

) A. Freedom and Family 

1. Reuniting families separated by slave sales and the war were among newly freed men’s and women’s highest priorities at the war’s end. One government official noted “the work of emancipation was incomplete until the families which had been dispersed by slavery were reunited.” A Missouri report indicated that when black men enlisted in the U.S. Colored Troops, their wives and children were driven from the masters’ homes, and court records indicate that black women sought to be reunited with their children. In an effort to reestablish their families, some blacks traveled great distances in search of family members; others inquired about relatives at former plantation homes or searched for them in contraband camps, government agencies, and churches. Many blacks wrote letters in search of relatives, and those who could not write received assistance from people who could compose letters for them.

2. Most attempts to reunite with relatives were unsuccessful; time, distance, death, and the lack of records made finding loved ones nearly impossible. 

3. For some newly freed blacks, finding long-lost relatives proved difficult. This was especially true for husbands and wives who had remarried after having been separated from their spouses. Their reunions were heartbreaking because the man or woman had to choose between reuniting with the former spouse or staying with his or her new spouse. The trouble that these difficult reunions caused can be easily observed in records of court proceedings in which men and women sought divorce from their long-lost spouses; custody battles raged over children, and mothers sought child support from negligent fathers.

4. Legalizing slave marriages was an important step in building free black communities. Freedmen pursued court-recognized marriages to fulfill their Christian obligations, and some needed legal marriages to secure Union veterans’ pensions and legitimate their children. Missionaries, preachers, and public officials supported these unions, and freedmen’s communities hosted wedding celebrations to solidify the now legally recognized marriages. Some freedpeople continued to observe old slave marriage rituals, such as “jumping the broomstick,” while others were married in a church or in court. Courts held mass weddings that married up to seventy freed couples at one time. In 1866, seventeen North Carolina counties registered 9,000 marriages; four Virginia counties registered 3,000 marriages that year. 

5. Former slaves took new names as a symbol of their independent selfhood. During slavery, slaves were often assigned first names by their slave masters, who also used insults and derogatory phrases to address them.

6. Freedmen and freedwomen built flexible family units. Most families included two parents and their children, but they also often included extended kin and nonrelated members. Families were integral to economic life in free communities; together, they pooled their resources and built new independent communities.

7. While freedom inspired hope in black men and women, their families survived on very limited resources, and every family member had to work.

8. Black women, in particular found themselves contributing to the economic survival of their families. This dynamic gave black women greater input in making household decisions. Black women were also more willing to abandon dysfunctional relationships because they had become accustomed to providing for their families’ needs. Yet female-headed households were almost always poorer than dual-headed households.

Land and Labor

1. Landownership was one of the most important aspirations of former slaves. In order to become economically independent, black families had to acquire land. In 1864, the AME missionary and minister Richard Cain explained the importance of landownership to freedmen: “We must possess the soil, be the owner of lands and become independent.” Similarly, Sea Islanders shared their land interest with General William T. Sherman in 1865: “We want to be placed on land until we are able to buy it, and make it our own.”

2. While Sherman did resettle more than 40,000 former slaves, the fact that President Abraham Lincoln and his successor, Andrew Johnson, promised to return Confederate lands made black landownership in the Reconstruction South very difficult to achieve. Many of the former slaves who worked the land that Sherman gave them were evicted when Confederate lands were returned.

3. The Freedmen’s Bureau helped some black farmers secure contracts to rent the land they were farming, but few freedpeople had access to enough credit or capital to buy land. Instead, northern and southern investors took advantage of the cheap land that was available in the South during this period. In 1866, Congress passed a Southern Homestead Act, which made public land available to freedmen, but the act had little impact on blacks in the South and was repealed after ten years.

4. As newly freed men and women encountered difficulties in securing land, their frustration with the failed promise of emancipation grew. Many former slaves believed that they had earned the right to own the land they and their ancestors had worked as slaves. One Mississippi group described black people’s inability to get land as “a breach of faith on the part of the government.” Others refused to leave the property that belonged to their former owners. Former slaves on the Taylor farm in Norfolk County, Virginia, took up arms when their former owners attempted to reclaim their prewar property.

5. Without money or credit to buy land, many blacks found themselves forced into tenancy during Reconstruction. Tenancy meant that black male heads of household signed contracts that established a new relationship between white landowners and black laborers. While freedpeople wanted fair compensation for their labor, they also expressed interest in having leisure time during which they could hunt, fish, gather wild produce, raise farm animals, and plant their own crops. Whites used tenancy contracts to stabilize their labor relations with blacks and ensure that their landholdings would be profitable. They offered black farmers limited wages, and the contracts were difficult to break. Most newly freed men and women could neither read nor write, so many of them relied on Freedmen’s Bureau officials to look out for their interests.

6. Tenancy contracts not only tied black farmers to the land, but they also re-created a hierarchical relationship between white employers and black workers. Farmers were contracted to sharecropping agreements under which they worked the land for a portion of the crop. The landowner often supplied the house in which the family lived, as well as the seed, work animals, and tools. Also, the landowner was often the merchant to whom the farmer sold his crops, for which the farmer would get paid in credit. All too often, owners and merchants cheated workers, forcing them into a pattern of cyclical debt.

7. While emancipation granted blacks the right to establish legally recognized marriages, allowed them to make contracts, and gave them access to courts, the court system was also integral in returning blacks to situations of forced labor. For example, blacks who could not prove that they were employed on farm property risked incurring fines that, if left unpaid, would result in them being forced to labor for whites.

8. Black codes gave courts the power to remove children from black families and assign them to white employers, often without their parents’ or guardians’ consent. These apprenticeship laws were challenged in Maryland in 1865 by Adeline Brown v. State, but the court there upheld the state’s black apprentice law. However in 1867, the case In re Turner overturned the law as unconstitutional because its educational provisions for black youths were different from those for white youths.

INTERNATIONAL TAXATION –

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1.IFRS for SMEs

You are the CFO of Takodana, U.S. mid-size private company. Last year your company purchased 30% of the stock of Jakku Company, and you determined that Takodana has significant influence over Jakku (which is therefore an associate). 

a) What is the correct accounting method to treat the investment in Jakku under US GAAP? 

b) You are considering adopting IFRS for SMEs. What would be the accounting treatment for the investment under IFRS for SMEs? For your answer assume the associate company does not have a published price quotation for its stock (its stock is not traded) and its fair value cannot be measured reliably. Are there a few alternative methods allowed? 

Note: in answering part b you should look at the IFRS for SMEs 

a) Assume Jakku reported positive earnings this year, but did not distribute dividends. What would be the effect of that on Takodana’s earnings under US GAAP (the method you indicated in part a)? Under IFRS for SMEs (the method/s you indicated in part b)?

You only need to determine whether earnings go up, down, or stay the same. Assume no impairment was needed this year. 

b)  If your goal as a CFO is to simplify your accounting methods, which standard system (US GAAP or IFRS for SMEs) allows you to use a simpler method?

2.

Financial Statements Presentation

a. Balance Sheet 

Look at the annual reports for the following two companies:

· Union Pacific 2017 annual report: UP 2017 – (link https://www.sec.gov/Archives/edgar/data/100885/000010088518000048/unp-20171231x10k.htm#FinancialStatementsAndSupplementaryData)

· SJ 2017 annual report: SJ 2017 – (link https://drive.google.com/file/d/1B7eRV3YJ_Zy0BAnjcKwmrUPk8csCEqJD/view)

Answer the following:

i. What is the industry of each company? Which accounting standards does each company use?

ii. What is the main structure of each company’s balance sheet? What are the main differences in this presentation structure? (recall our discussion from class)

b. Income Statement: 

Look at the annual reports for the following two companies:

· Apple 2017 annual report: Apple 2017 – ( link https://www.sec.gov/Archives/edgar/data/320193/000032019317000070/a10-k20179302017.htm#sCE31BDFF50DA58B8962157DE8467840C)

· Samsung 2017 annual report: Samsung 2017-( link https://images.samsung.com/is/content/samsung/p5/global/ir/docs/2017_con_quarter04_all.pdf)

Answer the following:

i. What is the industry of each company? Which accounting standards does each company use?

ii. Look at the income statements of both companies: Are the expenses classified by function or by nature?

iii. Find in Samsung the following three amounts for 2017: 1) Total wages and salaries; 2) Raw materials and goods used during the period; 3) Depreciation expense for the period (note: find the depreciation expense for the year and not the accumulated depreciation, and also do not include amortization).

iv. Can you find the above three amounts from b(iii) for Apple? 

c. Cash Flow Statement

Look at the 2018 Annual report of Vodafone, a UK company that uses IFRS:

https://www.sec.gov/Archives/edgar/data/839923/000110465918039071/a18-6491_120f.htm

Find the cash flow statement. We learned in class that IFRS allows more freedom as to the classification of some cash flow items (whether they are operating, investing, or financing), while US GAAP uniquely prescribes the category with no choices available. In Vodafone’s cash flow statement find four items/lines where the company classified a cash flow in a category that may be different than the category prescribed in US GAAP, and answer the following:

i. What are the four items? (note that dividends paid would not be one of the four differences in Vodafone’s case, because Vodafone classified those payment in the financing category, which is also the only category allowed in US GAAP. You need to find four items that may be classified differently in US GAAP). 

ii. For each of the items, explain what the choices for presentation in IFRS are, and what the requirement in US GAAP is. 

iii.  If those items would have been presented as required in US GAAP, what would be the percentage change in the cash flow from operating activities for Vodafone in 2018? (Calculate the cash flow from operating activities as it would be in US GAAP and compare it to the cash flow from operating as it is currently presented in IFRS). 

3.

IFRS Hierarchy: IAS 8 and the IFRS Framework

The Fun-Guy company acquires a mushroom farming business. The CFO of the company is considering how to account for the mushrooms. IFRS has a standard on agriculture (IAS 41) which requires that animals and plants should be presented at their fair value. However, when visiting the mushroom farming operation, the CFO is surprised to learn that mushrooms are neither plants nor animals—they are fungi. Furthermore, he cannot find where in IFRS it is specified how to account for the fungi that Fun-Guy is farming (i.e. the living mushrooms) as IAS 2 (which deals with inventory) and IAS 16 (which deals with PP&E) exclude biological assets from their scope. 

Explain in brief what are the sources that IFRS requires Fun-Guy’s CFO to consider when making his accounting policy choice, and what do you think would be the likely choice of policy (Note: you are not required to know the relevant IFRS standards and rules, and so your discussion should be general and should not be more than 3/4 – 1 page long).

4. IFRS in the US?

Many regard international comparability and the avoidance of dual reporting for parent and subsidiaries as the two most important benefits from a possible adoption of IFRS in the US. Find a large U.S. domestic company that you believe will receive both of the above benefits from IFRS adoption. Specifically, show the following:

a) The company has international presence and foreign subsidiaries:

Look into the company’s financial statement (or other information sources) to see where the company operates in the world and what percent of its operations are international. Are there foreign subsidiaries? (if available, present a list of subsidiaries). Are these subsidiaries operate in IFRS using countries? 

b) The company’s main competitors are using IFRS:

In this company’s industry, are the main competitors using IFRS? US GAAP? or other GAAPs?  (List the main competitors and show whether they are using IFRS, US GAAP, or other GAAPs). The more competitors that are using IFRS in the industry, the more the company will benefit from adopting IFRS, due to increased comparability. 

Important notes:

i. You can look up countries and what GAAP they are using in the following web address (that we also looked at in class):

https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#profiles 

(note: if the link does not open, copy the address to your browser)

ii. Try to find a company that satisfies both requirement: (a) and (b) above, not just one of the requirements

Global perspective and the future (healthcare policy) writ

/in /by

 

  1. Create your Assignment submission and be sure to cite your sources if needed, use APA style as required, and check your spelling.

Assignment:

Global Health, Policy, and the Future

This assignment will be a 5 to 7-minute video or audio embedded in a PowerPoint presentation.

In the Learning Materials under Additional Resources Review:

1. National Academies of Sciences, Engineering, and Medicine (2017). Global health and the future role of the United States. -> Review TABLE S-1 Committee Recommendations and Corresponding Actions on page 3 (these come from the global health report and are global recommendations) and the four Priority Areas for Action starting on page 4 that further explain the 14 Recommendations in TABLE S-1.

 

TABLE S-1 Committee Recommendations and Corresponding Actions

Recommendation Actions

1 Improve international emergency response coordination.

2 Combat antimicrobial resistance.

3 Build public health capacity in low- and middle-income countries.

4 Envision the next generation of The U.S. President’s Emergency Plan

for AIDS Relief.

5 Confront the threat of tuberculosis.

6 Sustain progress toward malaria elimination.

7 Improve survival in women and children.

8 Ensure healthy and productive lives for women and children.

9 Promote cardiovascular health and prevent cancer.

10 Accelerate the development of medical products.

11 Improve digital health infrastructure.

12 Transition investments toward global public goods.

13 Optimize resources through smart financing.

14 Commit to continued global health leadership

2. The Sustainable Development Goals (SDG)

*Select and review ONE of the 14 Recommendations OR an SDG that align with your interests or one you feel passionate about that could significantly improve global health.

Consider what steps healthcare professionals can take to advocate for vulnerable people at a global level.  

This assignment will require you to create a 5 to 7-minute video or audio recording in a PowerPoint presentation.

Reflect on global issues in healthcare and address the following in your presentation:

  • Briefly describe the selected global recommendation or SDG and the identified vulnerable population
  • Analyze current healthcare policies that impact your selected global recommendation or SDG
  • Explain the reason you selected the global recommendation or SDG and why it is relevant to the vulnerable population.
  • Discuss why the global recommendation you selected should be implemented or the SDG you selected should be achieved, including why there should be funding to implement the global recommendation or SDG. 

Assignment Expectations

Length: 5 to 7 minute video presentation (mp4 format) with slide presentation

Structure: Include a title, objectives, and reference slides in APA format. Your presentation must include an introduction and a conclusion.

References: Use the appropriate APA style in-text citations and references for all resources utilized to answer the questions. A minimum of three (3) scholarly sources are required for this assignment.