Adapted from Deloitte TrueBlood Case 16-2 “The Cable Guys.”
CoAx (the “Company”), a publicly traded company, manufactures and sells coaxial and fiber-optical cable. CoAx is evaluating the revenue recognition for the following transaction.
CableCo, a customer of CoAx, has entered into a binding written agreement to purchase 1,000 feet of 18 American wire gage (AWG) coaxial cable for $3 per foot on March 1, 2018. Under the agreement, CoAx transfers legal title of the cable to CableCo on March 1, 2018 and is entitled to payment. Because CableCo is constructing a new warehouse, it is unable to take delivery of the cable and has requested in writing that CoAx store the cable in its warehouse until construction of CableCo’s warehouse is completed. CableCo’s warehouse will be completed three months from the time of purchase, at which time CableCo is required to take delivery of the cable. CoAx stores 18 AWG coaxial cable in 10,000-foot spools (spools of cable are considered finished goods and ready for shipment). CoAs will not physically segregate the cable that CableCo will purchase; rather, the Company will designate the quantity in its inventory tracking system as “sold.” Thereby preventing the use of the cable to fulfill other customer orders. In other words, CoAx will “virtually” segregate the inventory. CoAx does not have additional performance obligations with respect to the cable purchased by CableCo.
Instructions
Assume you work in the technical accounting group at CoAx. Write a memo analyzing this transaction and draw a conclusion about when revenue should be recognized. Specifically, is it appropriate for CoAx to recognize revenue before the date on which CableCo takes delivery of the 1,000 feet of cable? In answering this question, your response should 1) discuss the general principle for revenue recognition under ASC 606, Revenue from contracts with customers, 2) identify any specific guidance applicable to this transaction, and 3) discuss how that guidance applies to the facts of the case.
Hint: ASC 606-10-55-81 through 55-84 provides specific implementation guidance on bill-and-hold arrangements and why this guidance exists (that is, why we cannot simply use the five-step framework).
Your memo will be sent to the accounting staff responsible for recording revenue transactions. It will also be kept on file to provide to the auditors and respond to any future SEC comment letters. As such, a reader should understand what conclusion you reached and how you reached it. Your memo should also be concise and easy to understand. Try to limit your memo to one page in length.
Create a use-case diagram to include at least three (3) actors for the system described in this case through the use of graphical tools in Microsoft Word or Visio, or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length.
Advanced Business Systems (ABS) is a consulting and staffing company providing specialized staffing and consulting services to clients in a variety of different industries. It has offices in major U.S. metro areas and has ongoing relationships with Fortune 500 companies. Its areas of services range from software development and network engineering to geo-information systems. It has 50 plus regional offices in U.S. and five (5) offices in Canada. It plans to expand to other countries in the future.
When an ABS client company determines that it will need a contractor or temporary professional, it issues a staffing request against the contract it had previously negotiated with ABS. The contract manager in ABS reviews the staff request and ensures that the request is valid with its current contract with its client from the database.
- If the request is not valid, the contract manager sends the staffing request back to the client and explains the reasons and asks for the need for starting a new contract.
- If the request is valid, the contract manager will start recruiting requests by putting the request into its staffing database. The staffing request is then sent to ABS placement department.
In the placement department, the placement specialists will check the job requirements and candidate’s qualifications.
- If there is a qualified candidate, the specialist will notify the candidate and put a note in the database.
- If a qualified candidate cannot be found or not immediately available, the specialist notifies contract managers and the recruiting department; the recruiting department starts searching outside immediately.
The recruiting department normally has 30 days to find an outside candidate and send the qualified candidates to the placement department to review. If an internal qualified candidate is confirmed with his / her availability, the confirmation will be sent to the arrangement department. In the arrangement department, the candidate works with the specialists to further confirm the placement details, such as starting date, location, compensation (e.g., per diem), and travel arrangement. The final confirmation will be sent to the client along with a billing schedule. If the client agrees with the arrangement, he/she acknowledges the arrangement with contract managers in the contract department. The contract manager then puts a memo into its database and closes the request.
Write a four to five (4-5) page paper in which you:
- Create a use-case diagram to include at least three (3) actors for the system described in this case through the use of graphical tools in Microsoft Word or Visio, or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length.
- Create an activity diagram for the business process described in this case through the use of graphical tools in Microsoft Word or Visio, or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length.
- Develop a use-case description for each major use case.
- Verify and validate the functional models for this case.
- Create a high-level requirements document which captures the major functions of the system.
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 Visio or Dia. The completed diagrams / charts must be imported into the Word document before the paper is submitted.
The specific course learning outcomes associated with this assignment are:
- Procure, document, and scope IT project requirements with use cases.
- Use technology and information resources to research issues in procuring and designing project requirements.
- Write clearly and concisely about project requirements and design topics using proper writing mechanics and technical style conventions.
Constructively Critique Written Letters On Ethical Concerns
Imagine you are their supervisor and that they have given you the letter they intend to give to their research partner, in order to receive your feedback before sending it.
Constructively critique their letters separately(NEED ONE FOR BOTH LETTER 1 AND LETTER 2), including both 1) what they have explained and supported well and 2) what you would suggest that they add or change. Use information you have learned during the course, other courses/readings, and the sources
1. Ethical Guidelines for Statistical Practice. (1999). Committee on Professional Ethics, American Statistical Association. (Required sections: Part I (“Preamble”), and Part II (Ethical Guidelines, Sections A, C, E, F, and G) (attached).
2. Ethical Principles of Psychologists and Code of Conduct. (2010). American Psychological Association. (Required sections: Standard 5.01 and Standards 8.10 through 8.15) http://www.apa.org/ethics/code/index.aspx
above to help form your critique.
Important Considerations:
A. Because you are taking on a role and writing letters, this discussion board prompt leaves no room for comments such as the following, which will result in loss of points:
1. “Great job on your discussion post,”
2. “I totally agree with everything you said,”
3. “Good luck in the rest of the class,” etc.
B. The word count may not include text from this prompt or direct quotes from classmates’ posts. If you include this type of material, make sure that you have enough words to reach the minimum word count without it.
Letter 1
Dear Ms. Smith,
I want to formally address your suggestion to manipulate the data that was found in our research study on the effects of two different types of therapy on combat-related PTSD symptoms. I have carefully thought over your idea and have looked over two reliable scholarly sources in order to help me determine the appropriate course of action. After having done so, it has been made apparent to me that manipulating the data found in our research is unethical and we would not be holding ourselves to the high expectations of integrity that is involved in research and statistics. According to the Ethical Guidelines for Statistical Practice (2016), “The ethical statistician uses methodology and data that are relevant and appropriate, without favoritism or prejudice, and in a manner intended to produce valid, interpretable, and reproducible results.” According to this ethical guideline, as statisticians, we are to use data that is relevant and appropriate and that is not manipulated and construed to favor a particular result. Wanting to make some “small changes” to the data we found in order to make our preferred therapy treatment appear more successful would violate this ethical guideline as we would be favoring one result and we would also produce invalid results. Another guideline found in the Ethical Guidelines for Statistical Practice (2016) states that “The ethical statistician is candid about any known or suspected limitations, defects, or biases in the data that may impact the integrity or reliability of the statistical analysis. Objective and valid interpretation of the results requires that the underlying analysis recognizes and acknowledges the degree of reliability and integrity of the data.” Deliberately altering the results of our study would also undermine this ethical guideline as we would not be candid about the defects and biases in the data that would most definitely impact the reliability of the analysis. Furthermore, after reviewing the Ethical Principles of Psychologists and Code of Conduct (2010), it has come to light in section 5.01 that “Psychologists do not knowingly make public statements that are false, deceptive, or fraudulent concerning their research.” If we were to knowingly publish manipulated and false data regarding our research, we would be defying this specific code of conduct. Not only does your suggestion to manipulate the data that we worked so hard to find prove unethical, it undermines how important the issue of combat-related PTSD is. Soldiers who are suffering from the horrifying symptoms of PTSD need help and if they were to see the results of our manipulated study then they may choose the incorrect course of action in helping themselves get the help that they deserve. A Scripture that comes to mind when discussing integrity and honesty reads, “The Lord detests lying lips, but he delights in people who are trustworthy” (Proverbs 12:22, New International Version). This verse is so powerful in saying that God takes pride and delights in those who tell the truth, those who do not attempt to alter information to get ahead in their career or any place else. I feel that manipulating the data we found in our study is not something that we should do or consider doing on any further research. In conclusion, I do not agree with your suggestion to make some “small changes” to the data in an attempt to make our preferred treatment appear more successful.
Thank you for your time,
Letter 2
Dear Madam,
I am writing to you regarding our recent study on the effects that two specific types of therapy have on combat-related PTSD. The study went well, and I know we both enjoyed collaborating together on this project. The thing that concerns me however, is your suggestion that we make some small changes to the data in order for our preferred treatment to look like the better option of the two. While this would certainly help our cause in promoting this treatment over the other treatment, I am asking you to look at this from an ethical standpoint and rethink your suggestion. Not only would these changes be in violation of the American Statistical Association’s (ASA) Ethical Guidelines for Statistical Practice and the American Psychological Association’s (APA) Ethical Principles of Psychologists and Code of Conduct, it also is in violation of the Biblical teachings regarding moral ethics.
According to the ASA, when providing information in reports or publications the statistician is to explain the outcome of the study in a way that is “honest and meaningful to the user/reader” (ASA, 2016, p. 3). The APA states that psychology professionals should avoid “false, deceptive, or fraudulent statements” in all aspects of training, research, and affiliations (APA, 2017, p.8). Finally, I would like to remind you that the Bible is very clear on how we, as Christians, are to conduct ourselves and our affairs. Proverbs 10:31, tells us that the speech of the righteous brings wisdom, and those who speak deceitful words will be found out (KJV). While I agree that I was hoping our preferred treatment would have a more positive effect on our clients than the other treatment, I am opposed to any form of dishonesty. As this Bible verse points out, speaking, and in this case writing, in a dishonest manner will ultimately be found out. The Apostle Paul instructed us to “Lie not to one another…” (Colossians 3:9, KJV). As professionals and Christians, not only are we required to uphold the guidelines set forth by the ASA and the APA, but we are mandated by the word of God to be honest, ethical, and Christ-like in our conduct and behavior (I Peter 1:15, KJV).
I ask that you prayerfully reconsider your wish to adjust the data and let me know, at your earliest convenience, when your final decision has been made.
Respectfully yours,
How do you think clinicals, residency, and simulations will prepare you for Family nurse Practitioner practice?
- How do you think clinicals, residency, and simulations will prepare you for Family nurse Practitioner practice?
- What is your next action step on the Clinical Preparation Checklist and when do you plan to submit this documentation to your clinical coordinator?
Explain the impact of information technology on the criminal justice system. You may choose police, courts or corrections. (What are the future trends and/or types of technology?)
Resources: Chapters 1, 6, and 21 from your textbook and outside resources. The Chief of police has asked you to create a PowerPoint presentation based on the research findings. Your presentation consists of the current and future criminal justice technology, examples and the benefits to your department. Create a 7-9 slide PowerPoint Presentation incorporating speaker notes that you and your team would present to the Mayor’s Committee for approval to purchase future technology for your Department. Convince Mayor Taylor that he should approve the funds for your precinct to purchase new equipment by analyzing the future of information technology in the criminal justice system. Be sure to address the following: • Explain the impact of information technology on the criminal justice system. You may choose police, courts or corrections. (What are the future trends and/or types of technology?) • Choose three or more examples of how information technology in criminal justice will help the city in the future. (This could be police, courts or corrections in the field a look towards the future.) • Describe how information technology can impact policing in the future. (What are some examples of the impact?) • Analyze three current advancements in technology that the criminal justice system has implemented and how this technology has aided the criminal justice system in either solving crime or related to police, courts or corrections. • Discuss the sequencing and prioritization that you used in deciding which of the various technologies you choose to collect and analyze the data that you would collect. (i.e., Crime mapping/GIS and RMS.) Include a title slide and reference slide. Use bullets for your main points. Use speaker notes to fully explain what is being discussed in the bullet points as though you are presenting to an audience. Format your work consistent with APA guidelines.
Week 1 – Assignment Importance of Becoming a Global Citizen- describe how being a global citizen in the world of advanced technology can be beneficial to your success in meeting your personal, academic, and professional goals
Week 1 – Assignment
Importance of Becoming a Global Citizen
Prepare: View the Globalization: What is Happening to Us ? video and read the article A Model of Global Citizenship: Antecedents and Outcomes by Stephen Reysen and Iva Katzarska-Miller (2013).
Link to video: https://fod.infobase.com/OnDemandEmbed.aspx?Token=50420&aid=18596&Plt=FOD&loid=0&w=640&h=480&ref
The article mentioned above is attached as a PDF. Reflect: Please take some time to reflect on how the concept of global citizenship has shaped your identity, and think about how being a global citizen has made you a better person in your community Write: Use the Week One Assignment Template (attached) when addressing the following prompts:
· After viewing the video, describe how being a global citizen in the world of advanced technology can be beneficial to your success in meeting your personal, academic, and professional goals.
· After reading the article by Reysen and Katzarska-Miller, explain why there has been disagreement between theorists about the definition of global citizenship and develop your own definition of global citizenship.
· From the article, choose two of the six outcomes of global citizenship (i.e., intergroup empathy, valuing diversity, social justice, environmental sustainability, intergroup helping, and the level of responsibility to act for the betterment of this world) as stated in the article, and explain why those two are the most important in becoming a global citizen compared to the others.
· Describe at least two personal examples or events in your life that illustrate the development of global citizenship based on the two outcomes you chose.
· Identify two specific general education courses, and explain how they each influenced you to become a global citizen.
Your paper
· Must be 750 words in length (excluding title and reference pages) and formatted according to APA style. Separate title page with the following:
· Title of paper
· Student’s name
· Course name and number
· Instructor’s name
· Date submitted
· Running header with page numbers
· Must cite the two resources required
What is the importance of these concepts to public health? How will you use this new wisdom in your current or future career?
Reflect upon two concepts that you learned in this course.
· What are the concepts? What insight or ideas did you gain from learning each of these concepts? Were there aspects of the concepts that you would challenge?
· What is the importance of these concepts to public health? How will you use this new wisdom in your current or future career?
· Optional: Offer feedback on how the course and/or facilitation of the course can be improved.
Reflection is a mental process that challenges you to use critical thinking to examine the course information, analyze it carefully, make connections with previous knowledge and experience, and draw conclusions based on the resulting ideas. A well-cultivated critical thinker raises vital questions and problems, formulating them clearly and precisely; gathers and assesses relevant information, using abstract ideas to interpret it effectively; comes to well-reasoned conclusions and solutions, testing them against relevant criteria and standards; thinks open-mindedly within alternative systems of thought, recognizing and assessing, as need be, their assumptions, implications, and practical consequences; and communicates effectively with others in figuring out solutions to complex problems. (Paul & Elder, 2008)
In order to earn maximum credit, the comment should be more than your opinion, and more than a quick “off the top of your head” response. Be sure to support your statements, cite sources properly, cite within the text of your comments, and list your reference(s). The response must be a minimum of 250 words.
Paul, R. & Elder, L. (February 2008). The miniature guide to critical thinking concepts and tools. Foundation for Critical Thinking Press.
General Education Capstone-Provide at least three reasons why every student should be required to take general education courses
Assignment: Must be 250 words and clearly referenced
For this discussion, address the following prompts:
· Provide at least three reasons why every student should be required to take general education courses. Explain your rationale. Support your rationale with evidence from at least one scholarly source.
· Describe what you have learned from at least three specific courses (e.g., philosophy, history, English, math, psychology, etc.) that has proved its usefulness in your daily life. For instance, what did you learn in history classes beyond just names, dates, and places? In literature courses, what did you learn about life, the university, and everything beyond the literary work itself?
List of courses taken. You can choose 3 to discuss.
Computer Literacy
English Composition II
Introduction to Cultural Anthropology
Informal Logic
United States History II
Introduction to Algebra
Ethics & Moral Reasoning
Intermediate Algebra
American National Government
Introduction to Film
Our Dependence upon the Environment
Human Resources Management
Group Behavior in Organizations
Personal & Organizational Ethics
Contemporary Social Problems & the Workplace
Organizational Change
Communication in Organizations
What purpose does consideration serve? What are the proper limits on the doctrine of consideration?
In reading the first 3 chapters of the textbook, you’ve had a chance to learn a lot about how and when contracts are created. However, for as much as you learned how and when contracts are created, you have not had to think much about a bigger question: why are contracts created? One legal scholar, Professor C. Scott Pryor, has endeavored to describe a biblical worldview approach to evaluating an important contract law doctrine you’ve just learned about, the doctrine of consideration as a basis for enforcing contracts.
The first section of his article, which you were assigned this week, discusses the “preliminary groundwork” necessary for answering 2 questions:
- What purpose does consideration serve?
- What are the proper limits on the doctrine of consideration?
Professor Pryor’s preliminary groundwork takes the form of 3 doctrines and 3 perspectives for answering those questions.
Each of the 3 perspectives suggests why promises should be enforced and some limits to when they should be enforced. Provide a summary of all 3 of the assigned portions of the Article’s perspectives. After your summary, choose 1 of those 3 perspectives and discuss why that perspective might provide an appropriate limit on the courts’ power to enforce some contracts. Last, at the end of your discussion, write a short hypothetical fact pattern that you have created where consideration exists between 2 parties, but the perspective you choose suggests that courts should not enforce the contract.
The management's role in the technology-Technology Trends Proposal Part ll assignment
Research management’s role in the technology selected in the Week Three Technology Trends Proposal Part ll assignment and the benefits of it that support the quality outcomes.
Write a 350- to 700-word summary that addresses the following:
· Explain the manager’s role.
· Explain what impact the technology trend has on other users.
· Explain benefits of the selected technology that support quality outcomes.
Begin combining the Technology Trends Proposal assignment materials from Weeks Two through Four.
Cite 2 peer-reviewed, scholarly, or similar references to support your assignment.
Format your summary according to APA guidelines.