Planning to Start a Fashion Boutique Tina, one of your friends, approached you and proposed a partnership in a new venture that she is planning to start—a fashion boutique that will sell women’s clothing and accessories.
Planning to Start a Fashion Boutique
She told you that she leafed through several books on how to prepare forecasts and pro forma financial statements, but the books were geared toward existing firms that have several years of historical financial statements on which to base their projections.
In this assignment, you will review the accounting concepts and financial statements to critically evaluate the challenges faced by your friend in her new business venture.
Tasks:
Respond to the following points:
• If your friend asked you for advice on how to prepare forecasts for a new fashion boutique for women, what would you tell her?
• As a potential partner, what would be the important financial statements to be in place for an initial assessment of the venture? Provide details and justification for each choice.
• Write an I page review. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation
Discussion: Return on Investment (ROI) and Cost Analysis (20 points)
Imagine it is your task to calculate ROI for a hypothetical training program. Determine one (1) key element that would factor into your calculation of ROI, and identify the aspect(s) of your hypothetical program that would make the element applicable and your calculation accurate.
Based on the scenario, analyze the ROI of the training that was implemented, using the cost analysis approach.
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.
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Introduction to the Institute of Management Accountants This assignment will introduce you to the Institute of Management Accountants, a worldwide association of accounting and financial professionals in business, government, and nonprofit organizations.
Introduction to the Institute of Management Accountants
Their web site is at www.imanet.org.
The objective of this assignment is for you to locate the following topics at that site and summarize your findings in a Word document. Include the hyperlink of the related web page. Your submittal should be a three to four-page paper using the Times New Roman font, 11-point type with one-inch margins.
Locate and summarize the following topics:
Who and what is the Institute of Management Accountants?
What is the purpose (mission) of the organization?
How many members are there and, generally, where are they located?
Identify the closest chapter to your home or place of business.
Describe the CMA certification.
What are some of the benefits of obtaining the CMA certification?
What are the requirements of obtaining the CMA?
Are there any continuing education requirements?
What is the average salary advantage that CMAs have?
What is your understanding of the difference between a CMA and a CPA certification?
On August 3rd, 1900, Harvey Firestone founded the Firestone Tire and Rubber Company (“Firestone”) in Akron, Ohio. Known primarily for its eponymous tires, Firestone, from 1900 through the 1970’s, became one of the largest and most successful manufacturing companies in the United States. Facilitated by the personal friendship between Harvey Firestone and Henry Ford, the Firestone company sold millions of automotive tires to the Ford Motor Company, and the other great American car companies, throughout the 20th century.
In 1926, to source raw materials for its tires, Firestone created the largest rubber plantation in the world in the West African country of Liberia. Firestone worked closely with the Liberian government at the time of the establishment of the operation in 1926, and this successful and effective working relationship continued for the next 63 years.
In 1990, Charles Taylor founded the National Patriotic Front of Liberia (“NPFL”) and initiated a civil war against the incumbent government and president, Samuel Doe. At this time, the NPFL succeeded in overthrowing President Doe and taking control of all of Liberia, except for the capital city of Monrovia. Taylor and the NPFL seized and took control of the Firestone rubber plantation (known as the Harbel Plantation). As the rebels closed in on the plantation, the American expatriate employees (the managers of the operation) boarded a plane and left Liberia, leaving the native Liberian Firestone employees, and hundreds of millions of dollars of industrial investment, behind.
It is important to note that this documentary depicts some violent and gruesome scenes. If it would be difficult for you to view such scenes, there are alternatives available:
There is no need to do additional research for this assignment (other than what is set out above), but you may do so if, in your judgment, it would be helpful. After viewing the materials above, write your paper arguing the following:
Part I: Explain how Firestone acted unethically in its dealings with Charles Taylor and the NPFL in the 1990’s. In answering this question, make sure to identify, and fully discuss, the ethical theory, or theories, that you think apply to this situation.
Part II: Explain how Firestone acted ethically in its dealings with Charles Taylor and the NPFL in the 1990’s. Again please support your answer by using any ethical theory, or theories, we have discussed in class.
Your paper should address the issues raised in the questions below, as well as any other pertinent issues or points that occur to you. You must cite all authority used in your response..
Questions to consider when making your arguments above:
(a) In 1990, should Firestone have recognized Charles Taylor and the NPFL as the sovereign government of Liberia?
(b) Once Firestone decided to go back into Liberia (after signing a Memorandum of Understanding [“MOU”] with, at that point, President Taylor and the NPFL) did Firestone have any choice other than to pay the taxes it agreed to pay to the NPFL government?
(c) The shareholders of a company are generally considered the company’s primary stakeholders; however, it also generally agreed among scholarly, legal and governmental experts that employees, customers, the residents and governments where the company operates (along with the environment itself in the company’s locus/loci of operation(s)) are all stakeholders as well. What ethical obligations did Firestone owe to its stakeholders in the early 1990’s in Liberia?
(d) Related to question (c) above, Firestone argues one of the reasons it came back to Liberia was for its employees. However, Firestone management left their employees twice during this time. What do you think was Firestone’s motivation for returning, and were there any ethical responsibilities involved?
(e) At this time (in the 1990’s in Liberia), did Firestone need Charles Taylor and the NPFL more than Charles Taylor and the NPFL needed Firestone?
(f) Related to question (e) above, what bargaining power did Firestone have in its discussions/negotiations with Charles Taylor and the NPFL?
Format
• Length of paper: 1,000 words (approximately two single-spaced pages)
• Times New Roman, size 12 font, one and a half-spaced, 1” page margins
• Notes should be placed at the end of the paper (endnotes). Any recognized citation format is acceptable.
Grading Rubric
Criteria Points
Statement and application of ethical principles, theories and issues 30
Quality of arguments made 25
Persuasiveness of the arguments 25
Writing quality (grammar, clarity, active voice, editing/proof-reading, etc.) 20
Total Points 100
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SQL Statement and ER Diagram for Insurance Company Assume User A created a sells (bar, beer, and price) table and granted SELECT and INSERT privileges with GRANT option to User B.
SQL Statement and ER Diagram for Insurance Company
User B then granted SELECT privilege on attributes bar and beer to User C. Can User C create a view as follows and can User C insert a new tuple into the view? Explain your answer.
CREATE VIEW v AS SELECT bar, beer FROM sells
SQL Statement and ER Diagram for Insurance Company
Consider the following relations about auto parts and their suppliers.
Part (pid, name, color)
Supplier (sid, name, city)
Supplies (sid, pid, price)
Express the following queries in SQL. (Only standard SQL syntax is allowed. Each query should be answered in a single SQL statement.)
Find the names of suppliers and the names of parts they sell. List result in descending order of suppliers’ names.
Find the names of suppliers that are located in NewYork.
Find the names of parts that are sold by exactly two suppliers.
SQL Statement and ER Diagram for Insurance Company
Find the names of parts that are sold by all suppliers.
Find the name of a supplier who sells the cheapest wheel and lists their price of wheels.
Find the average price of wheels sold in each city.
Find the name of the part that is sold by the most number of suppliers.
Find the names of suppliers whose average price for the parts they sell is over $100.
Find the name of a supplier who sells the most number of different colors of parts and lists the colors of parts that this supplier sells.
For the suppliers who are located in a city that the city has the lowest average price of wheels, list the names of suppliers, their price of wheels, and the city they are located in.
SQL Statement and ER Diagram for Insurance Company
Construct an E-R diagram for an insurance company. A person may own one or more vehicles. A vehicle may have one or more owners. The types of vehicles are motorcycles, passenger cars, trucks, vans, and buses. Owners are the only drivers of motorcycles and passenger cars; trucks, vans, and buses may have drivers who are not the owner of the vehicle. Vehicles may be involved in accidents. If there is an accident, the information of the vehicle and the driver will be recorded as well as time, place, and description of the accident. All vehicles must be insured. Each insurance policy covers one or more vehicles and has one premium payment associated with the policy. Each payment is for a particular period of time and has an associated due date, and the date when the payment was received. If a policy is terminated, payments associated with it should be stopped.
Construct an E-R diagram to capture this information.
Translate the E-R diagram into relations. Indicate the Primary Key of each table.
Internal Controls COSO and Relation to Sarbanes Oxley Write a paper on COSO and how it relates to Sarbanes-Oxley and the auditing of publiccompanies in 700 to 1,050 words. Address the following:
Internal Controls COSO and Relation to Sarbanes Oxley
Provide a brief history of COSO.
Describe the five components and 17 principles of the COSO Framework.
Review your company’s “Management’s Annual Report on Internal Control over Financial Reporting” and “Report of Independent Registered Public Accounting Firm” (usually found in Section 9A of the Form 10-K) and explain why these reports are necessary. These components work to establish the foundation for sound internal control within the company through directed leadership, shared values and a culture that emphasizes accountability for control.
Consider the entrepreneurial opportunity to franchise Ziggi’s Coffee. Write a two page financial plan for the opportunity. Actual amounts are not required; rather, realistic estimates can be used. The plan should include the following:
How do the components of the financial plan relate to each other?
What can an entrepreneur determine by analyzing the financial plan?
Use at least three (3) quality references Note: Wikipedia and other related websites do not qualify as academic resources.
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.
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Review the Madoff Securities case, located in Chapter 6 of your textbook.
Write a four to five (4-5) page paper in which you:
Determine the regulatory oversight that was in place while the Ponzi scheme was operating, and speculate on the main reasons why they did not discover the scheme.
Assume you are an auditor for a firm that had $10 million dollars invested in Madoff Securities.
Determine the fundamental audit procedures that you should have applied to this investment.
Predict the way in which a peer review of Friehling and Horowitz would have uncovered the scheme related to Madoff Securities.
Pretend you are Harry Markopolos and suggest one (1) strategy, different from that of the case study, to expose the potential fraud. Provide a rationale to support the suggestion.
Analyze the role of the audit committee for Madoff Securities in regard to the discovery of Ponzi scheme, and suggest one (1) action the audit committee could have taken in order to prevent or detect the fraud. Provide a rationale to support the suggestion.
Use at least two (2) quality academic resources in this assignment. Note: Wikipedia and similar type 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:
Analyze the requirement for the profession of auditing and the integral role that independence assurance plays within the economy.
Examine the corporate governance of audits including the professional, regulatory, and corporate managerial requirements.
Use technology and information resources to research issues in auditing.
Write clearly and concisely about auditing using proper writing mechanics.
Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric found here.
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100 Years of Life in Federal Budget Please use the following link given below! , and after you’ve reviewed the author’s analysis regarding changes in our ideas of wealth, describe your thoughts on the accuracy and why this evolution over time may affect our current budgeting philosophy or demands for reform.
100 Years of Life in Federal Budget
When you put your draft together, one area to consider is the relative change in our “perceived” needs through the last 100 years and how this perception (or reality) affects the federal budget areas
http://www.theatlantic.com/business/archive/2012/04/how-america-spends-money-100-years-in-the-life-of-the-family-budget/25547. For millennia, if not for eons—anthropology continuously pushes back the time of human origin—life expectancy was short. The few people who grew old were assumed, because of their years, to have won the favor of the gods. The typical person was fortunate to reach 40.
Project Management Structure and Budget In the application of the concepts learned in this course, you will compile a comprehensive project plan for a project of your choosing.
Project Management Structure and Budget
This can be a personal project (such as a home remodeling project), a civic project (such as a fundraiser for the PTA or a church group), or a workplace project (real or hypothetical).
The completed project plan should contain the sections listed below:
