Posted on

HA 3011 Advanced Financial Accounting

A 3011 Advanced Financial Accounting
Assessment item 2 — Assignment
Due date: 11.00pm Friday Week 10
Weighting: 20%
Assessment Task Part A (10 Marks)
In the excel file “Find Your Company” you will find the listed company you have been given
for this course. This file will be made available on Friday of Week 4. Complete this assignment
for the company you have been given. Please be careful to use the listed company you have
been given. Your assignment will not be marked if you use a different company to the one you
have been given; and you will be asked to resubmit your assignment using the right company.
Go to the website of your company, by clicking on the URL next to your company in the list
of companies in the file “Your Company”. Then go to the Investor Relations section of the
website. This section may be called, “Investors”, “Shareholder Information” or similar name.
In this section, go to your firm’s annual reports and save to your computer your firm’s latest
annual report. For example, these may be dated 30 June 2015 or 31 March 2016. Do not use
your firm’s interim financial statements or their concise financial statements. You are need to
do the following tasks:
Please read the relevant footnotes of your firm’s financial statements carefully and include
information from these footnotes in your answer.
Within your firm’s latest annual report
(i) From your firm’s annual report find out the asset/s that your firm has tested for impairment.
(ii) How did your firm conduct the impairment testing?
(iii)Has your firm recorded any impairment expenditures during the period?
(iv) Identify the key estimates and assumptions used by your firm in conducting the impairment testing.
(v) Do you find any sort of subjectivity involved in the impairment testing process? How can this subjectivity influence the outcome of the impairment testing?
(vi) What do you find interesting, confusing, surprising or difficult to understand about the impairment testing?
(vii) What new insights, if any, have you gained about how companies conduct impairment testing?
(viii) Based on your assignment, comment on the “fair value measurement”.
For your understanding of the impairment testing process, you may download and read the
following articles using ProQuest:
1. Md Khokan Bepari, Sheikh F. Rahman, Abu Taher Mollik, (2014) “Firms’
compliance with the disclosure requirements of IFRS for goodwill impairment
testing: Effect of the global financial crisis and other firm characteristics”, Journal

http:/ganizational Change, Vol. 10 Issue: 1, pp.116-
149, https://doi.org/10.1108/JAOC-02-2011-0008
2. Carlin, T.M. and Finch, N. (2010), “Resisting compliance with IFRS goodwill accounting and reporting disclosures evidence from Australia”, Journal of Accounting
& Organizational Change, Vol. 6 No. 2, pp. 260-280. [Google Scholar] [Link]
[Infotrieve]
3. Carlin, T.M. and Finch, N. (2011), “Goodwill impairment testing under IFRS: a false impossible shore?”, Pacific Accounting Review, Vol. 23 No. 3, pp. 368-392. [Google
Scholar] [Link] [Infotrieve]
4. Carlin, T.M., Finch, N. and Laili, N.H. (2009), “Goodwill accounting in Malaysia and the transition to IFRS – a compliance assessment of large first year adopters”, Journal
of Financial Reporting & Accounting, Vol. 7 No. 1, pp. 75-104. [Google Scholar]
[Link] [Infotrieve]
Assessment Task Part B (10 Marks)
In an address entitled ‘introductory comment to the European parliament’ (made in Brussels,
Belgium) on 11 January 2016, the Chairperson of the IASB, Hans Hoogervorst, made the
following comments in relation to the new accounting for leases (as reported 11 January 2016
on the IASB website at www.ifrs.org):
I would like to make some comments about our upcoming Leases Standard, which we will
publish the day after tomorrow. Currently, listed companies around the world have around 3
trillion euros’ worth of leases, especially in sectors such as the airline industry, retail and
shipping. Under current accounting requirements, over 85 per cent of these leases are labelled
as operating leases and are not recorded on the balance sheet. Clearly, the accounting today
does not reflect economic reality. Despite operating leases being off balance sheet, there can
be no doubt that they create real liabilities. During the financial crisis, some major retail chains
went bankrupt because they were unable to adjust quickly to the new economic reality. They
had significant long-term operating lease commitments on their stores, and yet had deceptively
lean balance sheets. In fact, their off balance sheet lease liabilities were up to 66 times greater
than the debt reported on their balance sheet. Moreover, the current accounting for leases leads
to a lack of comparability. An airline that leases most of its aircraft fleet looks very different
from its competitor that bought most of its fleet, even when in reality their financing obligations
may be very similar. There is no level playing field between these companies. These problems
will be resolved in the upcoming Leases Standard. All leases will be recognised as assets and
liabilities by lessees. The accounting will better reflect the underlying economics. This change
is expected to affect roughly half of all listed companies and will not be popular with everyone.
Accounting changes are often controversial and can be met with warnings of adverse economic
effects and costs of system changes. The IASB has looked at all these possible risks very
carefully and we will publish a detailed effect analysis on the Standard. Our conclusion is that
the risks and costs of the new Leases Standard are manageable. First of all, IFRS 16 will not
put the leasing industry out of business. Leases will remain attractive as a flexible source of
finance. It will remain appealing to companies to lease assets so that they do not bear the risks
of owning them. While the cosmetic accounting benefits of leasing will disappear, the real
business benefits of leasing will not change as a result of the new Standard. We do not deny
there will be costs involved in updating systems to implement the new Leases Standard, but

we have done our best to keep these costs to a minimum. For example, we are not requiring
companies to recognise assets and liabilities for short term and small ticket leases. This should
be especially beneficial for smaller companies. In sum, we expect the benefits of the new
Leases Standard to greatly outweigh its costs. The new visibility of all leases will lead to better
informed investment decisions by investors, and to more balanced lease-versus-buy decisions
by management. IFRS 16 will lead to improved capital allocation, which should be beneficial
for economic growth.
Requirements
(i) Explain why the chairperson of the IASB believes that the former accounting standard for
leases did ‘not reflect economic reality’?
(ii)Explain the reason why, under the former accounting standard, reporting entities’ ‘off
balance sheet lease liabilities were up to 66 times greater than the debt reported on their
balance sheet’.
(iii) Why does the Chairperson of the IASB argue that under the former accounting standard
for leases there was ‘no level playing field’ between some airlines companies?
(iv) Why do you think the Chairperson of the IASB said that the new accounting standard for
leases ‘will not be popular with everyone’? What would cause this unpopularity?
(v) What are some of the possible reasons why the chairperson of the IASB would say “the
new visibility of all leases will lead to better informed investment decisions by investors, and
to more balanced lease versus buy decisions by management?
Posted on

Contrast the views of Plato and Aristotle on the nature versus nurture debate

Each response must be a minimum of 150 words.  You will need to reference your textbook and at least two other references in completing this assignment.  A full works cited should follow at the end of the assignment. Please note that I am REQUIRED to grade this using the rubric below the questions.
1. Contrast the views of Plato and Aristotle on the nature versus nurture debate.
2. What position do modern psychologists take on this issue?
3 Differentiate between a structuralist and functionalist approach to understanding consciousness. Identify the founders of both approaches and the earlier influences that gave rise to these schools of psychology.
4. Discuss the growing impact of women and non-white minorities on psychology, and identify some pioneering women and minorities within
psychology.
This can be in short answer format.

Posted on

Worker Rights and Privacy in the Workplace

Assignment 1: Discussion—Worker Rights and Privacy in the Workplace

In addition to the readings assigned for Module 4,  using the Argosy University online library resources or the Internet,  locate and read two to three other articles on worker rights and privacy  in the workplace. Share your observations, early conclusions,  reflections, and questions in this discussion.
Respond to the following questions:

  • What are the relevant laws that govern privacy in the workplace?
  • How can workers take advantage of the protections that these laws provide?

Submission Details:

  • By the due date assigned, in a minimum of 500 words, post a summary of your findings to this Discussion Area. Support your work by citing sources according to APA standards.
Posted on

Assignment 2: Job Analysis / Job Description

Assignment 2: Job Analysis / Job Description
Due Week 4 and worth 100 points


Go to YouTube, located at http://www.youtube.com/, and search for an episode of “UnderCover Boss”. Imagine you are the CEO of the company in the selected episode.
Write a two to three (2-3) page paper in which you:
1. Compare two (2) job positions from the episode and perform a job analysis of each position.
2. Describe your method of collecting the information for the job analysis (i.e., one-on-one, interview, survey, etc.).
3. Create a job description from the job analysis.
4. Justify your belief that the job analysis and job description are in compliance with state and federal regulations.
5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
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.
The specific course learning outcomes associated with this assignment are:
. Formulate HRM strategies and policies to recruit, select, place, and retain the most efficient and effective workforce.
. Develop effective talent management strategies to recruit and select employees.
. Design processes to manage employee performance, retention, and separation.
. Use technology and information resources to research issues in strategic human resource development.
. Write clearly and concisely about strategic human resource development using proper writing mechanics

Posted on

World war 1 and 2

Page 1: Introduction
Page 2-4: Why, How, When, Where, When, Who (World War 1)
(You talk about the history, countries who fought, where it took place, who caused the war, why did it happen, when did it take place, how did it occur, #of deaths/casualties)
Page 5-7- Why, How, When, Where, When, Who (World war 2)
(It goes for the same for pages 2-4)
Page 8: Scientific Advancements in WW1
Page 9: Scientific Advancements in WW2
Page 10: Conclusion

Posted on

Protecting Patient Data

Part I: Policy Manual Introduction (1–2 pages)
United General’s hospital administrator reviews the hospital’s policy manual and discovers that it inadequately addresses the area of patient records. The hospital administrator tasks you with reviewing the hospital policy manual and reporting on the thoroughness of its coverage of patient records. After a review of the policy manual, you report that the coverage of patient records is sparse and outdated. The hospital administrator then asks you to update the policy manual.
The policy manual introduction should include:

  • An update to the manual’s introduction to include more depth in the area of patient records. As you write this section, describe the purpose of patient record protection and its importance to the organization.
  • An explanation of the legal requirements for protecting patient health records.

Part II: Risk Assessment (3–5 pages)
Because Pete compromised Winnie’s patient records, the hospital administrator tasks you with identifying other potential risks that the hospital and the primary care physicians may need to address to protect patient records.
Your risk assessment should:

  • Identify risks to both electronic and paper patient records, and recommend remedies United General can put in place to protect the records from compromise.
  • Create policy statements that comply with the Health Insurance Portability and Accountability Act of 1996 (HIPAA) regulations addressing access to and disclosure of electronic and paper patient records.
  • Describe relevant training topics that will educate the staff on accessing and disclosing patient records.

Part III: Alignment with Regulatory Requirements (3–5 pages)
Winnie’s lawsuit refers to United General’s violation of patient record protection and privacy regulations as the prime cause of the problem. This has now opened United General to governmental inquiries as well as to federal lawsuits.
Write a 3–5 page APA style paper addressing the following:

  • Review the requirements of the HIPAA regulations and identify areas in the case study that breached HIPAA regulations, remembering your analysis of the hospital’s policy manual—the policies applicable to patient record handling and disposal require an update to align with HIPAA regulations.
  • Create policy statements that align with HIPAA regulations that address patient health care record handling and disposal.
  • Describe relevant training topics for staff in order to educate them on the handling and disposal of patient records.

Part IV: Managerial Oversight (3–4 pages)
During Pete’s exit interview he states that he did not receive managerial direction or training in regard to accessing computer systems and online patient records. The hospital administrator reviews the management training manual and finds that the area detailing instructions that management needs to give to staff is sparse. The hospital administrator asks that you write a section of the management training manual to provide clear instructions for management oversight in the area of handling and accessing patient records. As part of managerial oversight of hospital staff, access to patient records should be restricted and only available to appropriate staff members. For instance, in this case study, Pete should not have had access to Winnie’s patient record.
This section of the management training manual should:

  • Include clear instructions for management oversight in the area of handling and accessing patient records.
  • Include policy statements for role-based security level access to patient records.
  • Describe methods to set security levels for accessing patient records to support the policy statements.

Note: The paper should be 10–16 pages, not including the title and reference pages. Your Assignment must be written in standard edited English. Be sure to support your work with 4–6 specific citations from this week’s Learning Resources and additional scholarly sources as appropriate. Refer to the Essential Guide to APA Style for Walden Students to ensure that your in-text citations and reference list are correct. Your Assignment should show effective application of triangulation of content and resources to show your conclusion and recommendations. 

Posted on

HLTH 425: Race and Data Questions

Pls read the following article, by Paul A. Buescher, Ziya Gizlice and Kathleen A.
Jones-Vessey:
1. “Discrepancies between Published Data on Racial Classification and
Self-Reported Race: Evidence from the 2002 North Carolina Live Birth
Records” (I uploaded it on another file on studybay)
After you have read the article…
1. Access the website of the West Virginia Department of Health & Human
Resources, Bureau for Public Health.
Specifically, access the state health department’s report titled ” West Virginia
Drug Overdose Deaths: Historical Overview 2001-2015 and look at tables 4
through 7 on page 23 of the report: “ Total overdose deaths in 2012 through 2015
by race/ethnicity of the decedent. (Links to an external site.)Links to an external
site. ” Notice in this report how West Virginia has classified people by race and
ethnicity.
https://www26.state.nj.us/doh-shad/indicator/view/ImmFlu.Community.html
2. Access the website of the California Department of Public Health.
Specifically, access the state health department’s report Gonorrhea Tables
California, 2016 . Open the report and scroll down to the table on page 4 (titled
” Gonorrhea, Cases and Incidence Rates by Gender, Race/Ethnicity, and Age
Group, California, 2016 (Links to an external site.)Links to an external site. “).
Notice in this report how California has classified people by race and ethnicity.
https://www.cdph.ca.gov/Programs/CID/DCDC/CDPH%20Document%20Library/ST
D-Data-Gonorrhea-Tables.pdf
3. Access the website of the New Jersey Department of Health.
Specifically, access the state health department’s ” Health Indicator Report of
Immunization – Influenza, Adults (Links to an external site.)Links to an external
site. ” Notice in this report how New Jersey has classified people by race and
ethnicity.
http://dhhr.wv.gov/oeps/disease/ob/documents/opioid/wv-drug-overdoses-2001_2
015.pdf
After viewing all these materials,
HLTH 425: Race and Data Questions. Please…
· Be sure to answer all 10 questions
· Leave the question (and question number) on the paper, do not cut it when providing
your answer.
· After each question, provide your answer with full, complete sentences – not just a
one-word answer. Use proper punctuation, spelling, and grammar.
· Use your own words whenever possible. If you use the words of the authors (Buescher, et
al.), be sure to place those inside quotation marks, and identify the original page number in
parenthesis, at the end of the sentence where you are putting the quote.
· Be sure to format headers on ALL pages, and follow directions for formatting written
assignments (see the syllabus for the checklist to be sure you formatted correctly).
· You can cut this bulleted list of instructions or leave it in when you upload your
completed paper, either is ok.
● The length of the questions and answer should be 5 and up pages, answers must be
well detailed.
1. a) What is the NCHS (what do the letters stand for, and what level of government operates
it – local, state, or federal)?
b) How many fixed racial categories are recognized by the NCHS in its data collection and
reporting system for births?
c) In contrast, how many different text versions of race did North Carolina mothers write-in
when asked to identify their own race?
2. What determines the racial classification of a baby born in North Carolina? In other words, if a
baby is listed as “American Indian” on a state health department electronic birth record, how did
that term “American Indian” arrive in that birth record since the baby cannot tell us how it
self-identifies?
3. What is the BRFSS, and how is data collected for this? And, when data is collected, how do
the racial categories in the BRFSS compare with the racial categories that the NCHS uses for
converting text entries on birth and death certificates?
4. What determines the racial classification of a person listed in the North Carolina Central
Cancer Registry? In other words, if a person is listed as “American Indian” in that cancer
registry, WHO decided that “American Indian” was the correct identity, and HOW was this
determined?
5. According to NCHS coding specifications, if a woman lists her race on a birth certificate as
“Hispanic,” when the state health department converts the information into an electronic record
for reporting to the NCHS, how should the race be reported as?
6. In North Carolina, what are two health behaviors that distinguish women who self-identify as
Hispanic from women who self-identify as white? In other words, when we look at public health
data for North Carolina, we see that Hispanic women have a lower rate of one health behavior
compared to white women, and a higher rate of another health behavior compared to white
women. Identify the two health behaviors.
7. How is our understanding of health disparities affected by the situation described in this
research article? Do NOT quote directly from the article, and do NOT quote the specific data in
Table 2 – instead, just try to explain the effect in your own words, as if you were telling a family
member who is not familiar with public health and statistical reporting of health data.
8. Based on data for reported cases of Gonorrhea in California in 2016:
a) What are the six racial/ethnic categories that the California Department of Public Health uses
for reporting Gonorrhea cases?
b) For each of the six racial/ethnic categories, what is the total number of cases AND total rate of
cases? You can make a list, or a table, that identifies each category and then shows the number
and rate next to the category.
c) Does the racial/ethnic group with the lowest NUMBER of cases of gonorrhea also have the
lowest RATE? Defend your argument with specific evidence from the data table.
9. Based on the data for drug overdose deaths in West Virginia during the years 2012-2015:
a) What racial categories does West Virginia use to report this data?
b) Is there a disparity in the numbers of deaths when you compare the racial categories? Defend
your argument with at least ONE example of the reported numbers, based on evidence in the data
tables.
10. Based on the 2015 data for New Jersey adults age 65 and older who say they got a flu shot
(“Influenza Vaccination”) in the past 12 months, how do black residents compare with white and
Hispanic residents (as a group, are black senior citizens overall doing better, worse, or about the
same as each of the other groups)? Defend your argument with reported percentages, based on
what you see on the bar graph or data table.

Posted on

Country (Region) of Origin Bias as a marketing model

The paper should discuss the Country (Region) of Origin Bias as a marketing model it is a position paper so it should focus on the importance of this model in grow companies and why companies should apply this strategy NOT the advantages and disadvantages. The first paragraph should be the introduction to thesis sentence. Then discuss what is the meaning of this model. Then what its important to the company after that how the company can implement this strategy ever way should be discussed in a separate paragraph and at least four examples of companies who applied this strategy. Please be specific in every paragraph without going outside the topic or repeat the same idea in different ways. The reader should be able to read ANY sentence out of context (or in isolation) and know exactly to whom each pronoun is referring. At least two references from academic journals and the references should not include blogs also you should put the website links in the references paper.

Posted on

Benefits and Challenges of Learning at a Distance

“Benefits and Challenges of Learning at a Distance“  Please respond to the following:
· Imagine that you are an administrator of a university that offers a distance learning program, but there is not a solid Internet policy in place to control usage among students, teachers, and staff. Outline an Internet policy for your context in which you address each of the critical issues identified by Smaldino et al. (i.e., security, monitoring student use, acceptable use policy, and netiquette) with specific strategies geared toward mitigating them.

Posted on

What role does religion, morality, and worldview play in the creation of public policy? 

Research Paper 1 Instructions
 
In conjunction with Module/Week 3 of this course, you will be required to draft 1 short research paper. The paper must be at least 500 words (not including the title page and bibliography), in current Turabian format, with default margins and in 12-pt. Times New Roman font. Each paper must include citations (footnotes or endnotes) to adequate sources supporting and/or illustrating your positions. A minimum of 3 sources are required. Each paper must include a title page and bibliography in current Turabian format.
 
Do not let the short length requirement of this paper mislead you. Concise writing is often more demanding than expansive writing. The goal of this paper is not merely to offer your opinion or subjective discussion of the topic, but rather to provide a concise, well-supported analysis of a fundamental question: What role does religion, morality, and worldview play in the creation of public policy?
 
This is an open research project, meaning that you are expected to use and cite support outside of the class readings. Superficiality is a danger with this topic as it would be easy to write two pages without reaching the substance of the discussion. Better papers will show not only a grasp of the abstract aspects of this question but an understanding of its practical implications.
 
Research Paper 1 is due by 11:59 p.m. (ET) on Sunday of Module/Week 3.