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Program Outcome Measure Tool Assignment

Program Outcome Measure Tool

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Program Outcome Measure Tool

Due May 04, 11:59 PM
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POINTS 10

Practice/Simulation/Homework/Game

Objectives: 2.3

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Create a program outcome measure tool using the program selected for the Learning Team Evaluation Plan assignment. The following are just some ideas, but you can be creative:
•Pre- and post-questionnaire
•Quiz
•Worksheet

Write a 350- to 700-word paper describing the following:
•Identify the program outcome your tool will address
•Describe how the tool created will be used to collect data to measure the program outcome
•Provide rationale and support as to why this tool was selected
The learning team evaluation plan program is crisis intervention teams (CIT) the audience is law enforcement dealing with mental illness. There are several websites that address this issue. Two current references

SAMPLE ANSWER

Law enforcement on mentally ill patient

In their work, law enforcers should treat mental patients specially. The group is at a risk of being abused following their uncontrolled behavior attributed to their impaired mental status. Lacey indicated that jailed people with mental complications in Los Angeles for instance, constitute 17%of the jailed county’s men population and 24% of the women population (Cordner, 2014, Pg. 92). Lamb and Wigner reported that approximately 10% of prisoners in American jails are severely mentally impaired (Cordner2005, Pg. 245). Mental patients are more likely to break laws as compared to normal people. Extra consideration is therefore necessary before their jailing to avoid unfair treatment.

Reports from police indicated that the rate of involvement of mental patients in unlawful activities was high necessitating the development of initiatives such as the CIT. As Sewell wrote, establishment of crises centers to enhance handling of mentally ill crime suspects was a good move in addressing the situation (Sewell, 2015, Pg. 67). CIT program was developed to intervene on the way law enforcement bodies act when dealing with the mentally incapacitated. The program educates the police and the public on ways of recognizing, and assisting mental patients. Due to their hostile tendencies, mentally ill patients often face discrimination by both the police and the public.

The program incorporates voluntary members from police patrol departments as the University of Memphis illustrated. The institution further explained that CIT extends to other stakeholders such as psychiatric health care providers, resulting in ultimate mutual benefit between the different parties. Police officers enrolled on the program possess extra skills on handling the mentally handicapped.

Outcome of CIT in Law Enforcement for Psychiatric Patients

Law enforcers dealing with psychiatric patients offer the best audience in the study to evaluate the achievements of the CIT program. In the study, the enforcers are expected to give their experiences in dealing with mental patients, before and after undergoing through the program. Issues in a study on the outcome of CIT would include the following:

The effectiveness of CIT in improving the patient-police interactions. The program equips the police with extra skills in handling people with mental disorders. A change could therefore have resulted in the way the parties interact after the application of the method. A record of incidences of endangerment of either patty would form a good basis for the assessment of how the program influenced the interaction.
The contribution of CIT toward improved services for the mental patients. The program was designed to harmonize various stakeholders involved in the care for the patients. The effect of the program on the provision of health care and housing facilities among other services to the challenged group would be useful in evaluating its success.
Involvement of psychiatric patients in crime before and after the CIT took effect. Development of the program was motivated by displeasing tendencies of psychiatric patients to indulge in unlawful activities. Comparison of statistical data about involvement of the patients in crime would help evaluate the outcome of the program.

Collection of data through a precise test offers a convenient way of evaluating the success of CIT. Data from the test would give an impression on the effectiveness of the program. The test should constitute questions that are tied to the objectives of the CIT program. The researcher may then use the results of the test to conclude on the outcome of CIT.

Test

Are there improvements in the way police and psychiatric patients interact? Cite incidences of hostility, where either patty was endangered.
Has care provision on mental patient been made easier after application of CIT? Cite any improvement you have noticed from your research.
Do you think that CIT has enabled the police tackle criminal cases involving mental patients more efficiently? Give evidence.
Research on how statistics compare on the involvement of mental patient in crime, before and after institution of CIT.
Do you think CIT offers a good method of law enforcement among the mentally ill population? Support your view with evidence.

References

Cordner, G., (2015). People with Mental Illness.Center for Problem-Oriented Policing. Retrieved April 30, 2015 from http://www.popcenter.org/problems/mental_illness/print/

Sewell, A., (2014). Police need more Training to Deal with Mentally Ill, L.A. County Told. Los Angeles Times. Retrieved from http://www.latimes.com/local/countygovernment/la-me-1030-mental-health-20141030-story.html

University of Memphis.(n.d.) CIT Center: A Resource for CIT Programs across the Nation. Retrieved April 30, 2015 from http://cit.memphis.edu/

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Can one belief system fit all situations?

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See attachment.

SAMPLE ANSWER

Part 1: Can one belief system fit all situations?

Mostly, not all leaders attain the desired results when they come across scenarios that need a variety of decisions to be made. Usually, managers depend on common leadership techniques that operate well in a certain set of circumstances but fail when used in others. According to the organizational theory and practice, a particular level of order and predictability exists in the world. Therefore, circumstances keep changing, and as they become more sophisticated, the usual simplifications may fail. For this reason, good leadership does not entertain a one-size-fits-all proposition.

If I were to choose one belief system to live by all situations I would choose utilitarianism. This is because utilitarianism offers a straightforward method for deciding the moral right course of an action in any scenario I may find myself in.

However, this belief system can fail me at certain times. For instance, the computers and laptops in the first floor of WEGA Technologies Company can be stolen. During the incidence Gerald, a senior computer technologist in WEGA Technologies Company, could be in his office located in the third floor of the premises carrying out finishing touches on a software he has been developing. Therefore, he may be linked to the theft. As the manager who believes in utilitarianism, I am expected to choose what is best for the company such as firing Gerald. However, this could be a grave injustice especially if Gerald is innocent.

Part 2:

For me, giving employees priority before profits is an ethical thing to do. During the 1995 burn, Aaron Feuerstein would have cashed in his fire insurance payment and enjoy his luxury in Florida. Also, he could have moved his business to a market with cheap labour as most textiles industries had done. However, Feuerstein found it right to care for his workers who had always been loyal to him. I do not think he was doing a wrong thing. Caring for people instead of net worth and personal interests is a virtue that most managers in the world have tried to embrace but with little success (Sellnow, Seeger & Ulmer, 2011, Pg. 216). As a reward for his exceptional ethical virtue, the sales and the productivity of a company increased. I do not think currently the world has Feuerstein-like leaders. Most of our leaders are corrupt. They readily cease each corruption opportunity that comes their way and benefit themselves.

References

Sellnow, T. L., Seeger, M. W., & Ulmer, R. R. (2011). Effective crisis communication: Moving from crisis to opportunity. Thousand Oaks: SAGE. https://us.sagepub.com/en-us/nam/effective-crisis-communication/book246198

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United Nations Convention on the Rights of the Child

The Raise;United Nations Convention on the Rights of the Child (UNHCR)

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In “The Raise” scenario, you were asked to construct arguments in favor of getting a raise. Using the knowledge you gained from the “The Raise” scenario, pick something that you are passionate about and create an argument, either inductive or deductive, to present your strongest position on that issue. Present your argument in premise-conclusion form. View the following human rights videos listed under this week’s required multimedia:
Gem Slaves: Tanzanite’s child labour – Part – 1
Why women count video clip collection: Southeast Asia, Pacific, Caribbean, Latin America
Children and human rights, part 1: Rights & wrongs – Human rights television
Child labor, part 1: Rights & wrongs – Human rights television
Focus your analysis on a specific contemporary human rights issue. You can use an issue from these videos or use what you learn in these videos to address another specific issue that is of interest to you.

SAMPLE ANSWER

In 1989, the United Nations Convention on the Rights of the Child (UNHCR) was founded to protect children’s rights. This convention has been one of the most widely ratified treaty in the world. The treaty takes into account basic health and welfare, education, rights and freedoms, and a child’s family surroundings (Dubbink & Van, 2011, Pg. 203). The episode Child labour- Rights and Wrongs highlights the system of child labor and the movements that have been established to counter it.

Rarely, children are subjected to one form of abuse at a time. For a long time, physical abuse has been a standard element of domestic life in countries such as Australia. Currently, incidences of domestic violence subjected on children or women have remained epidemic proportions. Studies have indicated that quite a number of children have been bitten, kicked, burned, scalded, or even attacked and threatened with a knife or gun by their caregivers (Epps, 2012, Pg. 76). Most of the parents or guardians that commit these forms of abuse are associated with emotional impairment, drug and substance abuse or have a history of childhood abuse.

These children find it difficult to relate to their peers and adults around them. The threat of violence at their place of residence makes them perpetually mistrustful and consistently vigilant. They become aggressive in their attempt to determine and keep control of other people’s behaviour. Continuous violence causes anxiety, depression, and low-self esteem to set in.

The good news is that community attitudes to child abuse are now changing for the better. Some countries such as Australia have made the campaign against child abuse to be an uphill task. It has failed to prevent violence against children and to commit to legislative reform. It is, therefore, of great importance that countries recognize that children occupy a unique position in the society; they hold the future of the community. Thus, they should be accorded paramount care and protection

References

Epps, G. (2012). Wrong and dangerous: Ten right-wing myths about our constitution. Lanham, Md: Rowman & Littlefield Publishers.

Dubbink, W., & Van, L. L. (2011). European business ethics cases in context: The morality of corporate decision making. Dordrecht [etc.: Springer. 203

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Fallacies Essay Assignment Help Available

Fallacies

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One rich source of fallacies is the media: television, radio, magazines, and the Internet. The arguments you experience in your daily life (work, family, shopping) are another source of fallacies. Identify three distinct informal logical fallacies you have experienced in the media or in your life. Explain how the fallacies were used and the context in which they occurred. Then, explain what the person presenting the fallacy should have done to ensure that he or she was not committing a logical error.

SAMPLE ANSWER

Fallacies are part and paercel of every days life. Each day, were are presented with arguments from the mainstream media and colleagues whose premises fail to satisfactorily support a proposed conclusion. An informal fallacy in an argument stems from poor reasoning/logic that renders conclusions that are unfounded or unpersuasive (Mouritsen, 2010).

Appeal to authority fallacy

This type of fallacy is committed when people argue that, simplify because the authorities support a certain course of action or something, it must be true. In other words, if an authority rejects/attacks something, that something must be wrong or untrue. Authorities/ experts can disagree. For instance, consider a trial where each side is required to bring an expert. The experts are bought and therefore, they will make assertions based on the payments they receive from their clients (people or corporations) and not what they believe is true. Sad enough, some authorities/experts may not really be experts in certain pertinent fields. Such “professors of nothing” negatively influence the credibility of arguments hence creating informal fallacies (Mouritsen, 2010).

Dr. Stanley is a PhD professor: he is obviously highly educated, so a student should believe when he says that Hitter didn’t deliberately execute millions of Jews. (Prof. Stanley is a professor in chemical engineering, not history). To eliminate the logical errors in his arguments, the professor needs to familiarize himself with some basic history knowledge.

Appeal to believe

This informal fallacy is committed either explicitly or implicitly when something is believed to be true by “most” people. Because they believe something is true, it must be true. For instance, if according to a recent research by Harris poll, 90 % of the people in the U.S believe in miracles, so we conclude that miracles occur (Mouritsen, 2010). To reduce the commitment of this fallacy, people should question their believes.

Appeal of ignorance fallacy

It’s committed when people fail to prove that something is not true. Many people believe that if they are unable to prove something false, then that something must be true and vice versa (Mouritsen, 2010). For instance, my roommate believes in ghosts because nobody has ever proved that they don’t exist. To eliminate this fallacy, the roommate should carry a personal research on the myth of ghosts.

Reference

Mouritsen, S. C. (2010). The dictionary is not a fortress: Definitional fallacies and a corpus-based approach to plain meaning.Brigham Young University Law Review, 2010(5), 1915-1979. Retrieved from http://search.proquest.com/docview/866207951?accountid=45049

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Mathematical problems Assignment Help

Mathematical problems

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My student number is some of the problem require the last 2 digits of the student number

SAMPLE ANSWER

Question 1

For point B:

Within point in a stressed body, there exist three mutually perpendicular planes and the resultant stress is always normal stress. The mutually perpendicular planes are known as principal planes, and the resultant normal stresses acting on them are called principal stresses.

For point A:

Question 2

For pure shear to occur, the stresses σ₁ and σ₁ must be equal in magnitude and opposite in sign

σ₁= Pr/t and σ₂= Pr/2t-F/A= Pr/2t-F/2πrt

Pr/t=- (Pr/2t-F/2πrt) collecting like terms together

Pr/t+ Pr/2t= F/2πrt solving for F, we get F=3π Pr²=3* π*0.1²*12000000Pa

F=360 kN

Required thickness is given by solving for t in equations above. Using the allowable normal stress we have 110 MPa= Pr/2t-F/2πrt, therefore,

t= (P*r²*π-F)/220πr = (12000000*0.1²* π-190000)/ (220000000* π*0.1) = 0.00271 m

Question 3

Pipe diameter, outer =110mm=0.11m, inner diameter=90mm=0.09m

Wind pressure =1.5 kPa

Solution

Area of the sign board=2*1=2m², resultant force W= wind pressure * area

W=2*1.5=3KN

Torque T=resultant force W* distance b, T=3*1.05=3.15 kN-M

Bending moment M=W* height=3*3.5=10.5 kN-M

Shear force V=W =3 KN

Bending moment M produces a tensile stress σ_a at point A and tensile stress

σ_a = (M*d₂/2)/ [π(d₂⁴-d₁⁴)/64]= (10.5 *0.11/2)/ [π(0.11⁴-0.09⁴)/64]=0.5775/(3.96626*10^-6)=145603.163 MPa

Torque produces shear stresses ҭ₁ at point A and B

Ҭ_torsion == (T*d₂/2)/ [π (d₂⁴-d₁⁴)/32]=(3.15 *0.11/2)/ [π(0.11⁴-0.09⁴)/32]= 0.17325/(7.932522*10^-6)=21840.4689

Maximum plane shear stress Ҭ_max=√ [( σ_x – σ_y)²/2 + (Ҭ_xy)²]

At point A the shear stress is zero

At point B σ_x=0, σ_y= σ_aand Ҭ_xy= Ҭ₁=21840.4689 Pa, therefore, Maximum plane shear stress

Ҭ_max =√ [(0 – 145603.163)²/2 + (21840.4689)²]= √(1.107715*10^10) =105248.04 Pa

At point C, σ_y= σ_x=0 and Ҭ_xy= Ҭ₁+ Ҭ_2,Ҭ₂=2V/A= (2*3000)/2=3000 N/m², hence Maximum plane shear stress Ҭ_max =√ [(0 – 0)²/2 + (3000+21840.4689)²] =24840.4689 Pa

Question four

Solution

Tensile stress = tensile force P/ area A=34000/[ (π*0.05²)/4]

=34000/0.001963496=17.316 MPa

Shear torsion= Tr/I_p = (34000 *0.05/2)/[(0.05)⁴*π/32]=850/(6.135922*10^-7)=1385.285 MPa

Principal stresses are σ_1,2 = [( σ_x + σ_y)²/2 ±√[( σ_x -σ_y)²/2+ (ҭ_xy)²]

σ_1,2 = (0 +17.316)/2 ±√[(( 0 -17.316)/2)²+ (1385.285)²]

σ₁= 8.658+√1919089.49=1393.97 MPa

σ₂= -1376.6541 MPa

Maximum in plane shear stress

= √ [((0 -17.316)/2)²+ (1385.285)²] = 1385.31 MPa

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Japan vs USA cultural attitudes Assignment

Japan vs USA cultural attitudes

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Select a country: China, Egypt, India, Japan, Saudi Arabia, Turkey, or United Kingdom.
Using the country comparison tool on the Hofstede Centre’s Web site (http://geert-hofstede.com/the-hofstede-centre.html) to compare your selected country’s cultural dimensions with that of the United States. Explore your chosen country’s cultural attitudes toward:
•Individualism versus collectivism.
•Power distance.
•Masculinity versus femininity.
•Uncertainty avoidance.

Respond to the following:
•What do your chosen country’s attitudes on these dimensions tell you about the culture?
•How do these dimensions impact how you will think about communication, supervisor-employee relations, gender, and principles?
•How do these dimensions compare with those of the United States?

SAMPLE ANSWER

Using the hosfstede’s model it is possible to compare the culture of japan to that of the United States. Considering aspects such as discussed below one can be in a position to get a clear overview of the drivers of Japanese culture as compared to culture of other countries.

Power distance

From the hofstede’s model, the power distance of japan is much greater than that of United States. The Japanese power distance is rated at 54 from the model while that of the United States stands at 40.this dimension is concerned with the inequalities among individuals in a given society. Japan has been conscious about the hierarchical position within any social setting.in japan decision making is slow since each decision should be clarified by each hierarchical societies. On the hand, Japan has been meritocratic society and there is has been a notion in Japanese education system that each and every person was born equal. They also believe that everyone can become whatever he wants as long he works hard.

Individualism

Individualism is defined as the degree of interdependence that any society is supposed to maintain amongst its members. As pertains individualism; japan scored 46 compared to United States which scored 91.This is attributed to the fact that the Japanese society depicts the characteristic of collectivistic society since they tend to put an individual opinion below the harmony of groups. In Japan people are loyal to the inner group in which they were born. United States has the most individualistic cultures. The combination of power distance and individualistic culture of the United States is reflected in the fact that Americans emphasis on equal rights. Also in most American organizations hierarchy the superiors are easily accessible and the managers can rely on subordinates for their expertise. Communication in most organizations in the United States is direct, participative and informal to each rank.

Masculinity

Japan scores 95 in masculine dimension meaning that japan is among the masculine societies within the world. Combination of their masculinity and their mild collectivism there is no competitive and assertive individual behaviors which is always associated with masculine culture. In japan, there is more competition among groups rather than individuals.

The United States on the hand scores 62 in masculinity. This is clearly seen in the behavior of a typical American. Unlike Japanese, the Americans depict their masculinity individually. The Americans live to work so that they can get monetary rewards and hence they are able to attain high status depending on how good one is. There is a certain degree of conflict in Americans which they believe brings out best of people. Due to these conflicts there has been a lot of court cases and polarization in the united states.

Uncertainty avoidance

This dimension deals with the way a certain society deals with the unknown future.japan scores 92 meaning that japan is the most uncertainty avoiding society in the world.this is due to the fact that japan has been facing constant threats from natural disasters such as tsunamis and earthquakes.as a result of high need for uncertainty avoidance it is difficult for japan to realize changes. On the other hand, the United States scores below average at 46 on uncertainty avoidance dimension. This is reflected by a fair degree of acceptance for any upcoming new ideas. Also the September 11^th attack created a lot of fear among the Americans and this has forced the government to monitor every person through the security agencies.

Masculinity versus femininity dimension

There is greater gender difference in japan. The men use a particular speech pattern and words different from the women. Since japan has the highest masculinity dimension this means that social gender roles are clearly defined.in japan there are small families within a wealthy country. There is high segregation of genders in higher education; there is low percentage of women in both technical and professional jobs. Even in these jobs, the women are paid less compared to their male counterparts in the same rank (KANAYAMA, 2001).

Individualistic versus collectivistic

Unlike Americans, the Japanese are more oriented to collectivism. Individualism means placing more emphasis on personal identity rather than group identity.in this context individual rights and needs are emphasized over group obligations. On the other hand, collectivism gives main concern to group identity rather than individual one (Emiko Kobayashi, 2006).

From the dimensions explored above it is clear that the culture of japan does not value equality among gender that is the men and women within the society. The Japanese are value communism rather than democratic leadership style Unlike the Americans who emphasize on democratic way of leadership and believe in equality between men and women. The Americans are concerned about the future of their country hence are keen on what happens to their security.

Work cited

Emiko Kobayashi, H. R. (2006). Differences in Individualistic and Collectivistic Tendencies among College Students in Japan and the United States. Individualistic and Collectivistic .

KANAYAMA, T. (2001). Hofstede’s Masculinity/ Femininity Dimension. An Analysis of Japanese and International Newspaper Coverage.

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Report on Telstra Corporation Limited

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instructions are in the two attached files.

SAMPLE ANSWER

Introduction

The listed company that is subject of this report is Telstra Corporation Limited. Telstra Corporation Limited, hereafter referred to as Telstra, is the largest telecommunications and media company in Australia. The corporation builds and operates telecommunication networks in its target markets and also deals in pay television, internet access and mobile voice devices among other services and products (www.telstra.com). Telstra is a public company founded in 1975 and is headquartered in Telstra Corporate Centre in Melbourne in Australia. Telstra’s expenditure in research & development doubled from $2 million in 2013 to $4million in 2014. This attests to the importance that the company places on research & development activities in its business model (www.telstra.com). Telstra was initially a company owned by the government but was later privatized in three separate stages in 1997, 1999 and the last stage in 2006. In the first stage in 1997, the government sold A$14billion and floated the company’s share in the Australian Stock Exchange in an initial public share offer (IPO). The 1999 privatization saw the government reduce its shareholding to 51% after selling 16% shares in the company (www.telstra.com). The 2006 divestiture from the company resulted in the government placing the remaining shares it still held in Australia’s Future Fund which in effect made the Australian government a minority shareholder in the company. Subsequent divestitures in 2009 and 2011 saw the government relinquish all its shares in Telstra. Telstra is the most widely held public company in Australia with over one million shareholders (www.telstra.com).

Brief disclosures that Telstra made for intangible assets in its annual statements as at 30^th June, 2014

Telstra disclosed that it had intangible assets of $6,382 million as at 30^th June, 2014 as compared to $8,202 million that the company disclosed during the same period in the previous year. This represented a 29% decline in intangible assets in 2014. Intangible assets constituted about 16% of the total non-current assets that the company reported in the financial year ending 30^th June, 2014. The company went further to expound on how these intangible assets were computed in its Notes to Financial Statements in Note No. 14(www.telstra.com). The Intangible assets were made up of goodwill of $395 million and internally generated intangible assets which included software assets developed for internal use of $4,265 million. Acquired intangible assets also formed part of the intangible assets that the company reported in the financial year ending 30^th June, 2014. Acquired intangible assets were made up of patents and trademarks of $12 million, licenses of $816 million, customer bases valued at $ 42 million and brand names of $ 9 million. Deferred expenditure was also included as part of intangible assets and was valued at $843 million (www.telstra.com). The company has gone ahead to explain how the intangible assets were incurred in the same note to the financial statements. The company closed the year with software assets that were under development which were not ready for use and which were recorded as intangible assets. The company capitalized costs for borrowing that related to the software assets and spectrum licenses and captured them as intangible assets (www.telstra.com). Deferred expenditure related to deferral of direct incremental costs that were incurred by the company to establish customer contracts. These costs were amortized in the income statement to goods and services purchased during the period. Connection and basic access installation fees were also included in deferred expenditure that formed part of the intangible assets in the financial year ending 30^th June, 2014

(http://www.telstra.com.au/uberprod/groups/webcontent/@corporate/@aboutus/documents/document/uberstaging_280884.pdf).

Disclosures made by Telstra on intangible assets and their consistency with the requirements of paragraphs 118 – 123 and paragraphs 126 – 128 of AASB 138 on Intangible Assets

According to paragraphs 118-123 and paragraphs 126-128 of AASB 138 on intangible assets, Telstra is required to disclose internally generated intangible assets and other intangible assets or intangible assets that are not generated from within the company (Deegan, 2012). Telstra has endeavored to do that to some degree in its annual report for the financial period ending 30^th June, 2014. The company is required by paragraph 118 of AASB 138 on intangible assets to disclose whether the useful lives of the intangible assets are finite or indefinite (Deegan, 2012). The company has not disclosed this fact for all the intangible assets listed in its annual report for financial period ending 30^th June, 2014. The company is also required to provide amortization rates used which have not been provided. The treatment of intangible assets by Telstra is therefore in contravention to paragraphs 118-123 and paragraphs 126-128 of AASB 138 on intangible assets. For intangible assets with finite useful lives, the company is required to disclose amortization methods used in treating these assets which has been provided for some of the assets but not for all of them (Deegan, 2012). Paragraph 118-123 and paragraphs 126-128 of AASB 138 on intangible assets requires that the company discloses its gross carrying amount and any accumulated amortization. Telstra has provided this information on page 113 of the annual report for the financial year ending 30^th June, 2014. Reconciliation for the carrying amount is also a requirement in paragraph 118-123 and paragraphs 126-128 of AASB 138 on intangible assets. This is a requirement that Telstra has fulfilled on page 113 of the annual report. Amounts amortized on the intangible assets are to be expensed in the income statement for the period; a requirement that has been complied with by Telstra

(Devalle &Rizzato, 2012; http://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf).

The company is also required to group assets of a similar nature and use in the method it treats intangible assets. Telstra has treated intangible assets according to use and similarities in how they are used. Licenses are treated or grouped together, masts are grouped together, customer bases are grouped together and deferred expenditures are also grouped together in accordance with paragraph 118-123 of the AASB138 on Intangible Assets (Deegan, 2012). An entity is also required to disclose information on intangible assets which Telstra has done in its annual reports as at 30^th June, 2014. The company has not however provided an assessment of the useful life of some of its intangible assets and the residual value which is in contravention of the paragraph 118-123 of the AASB138 on Intangible Assets (www.telstra.com). According to paragraphs 126 – 128 of AASB 138 Intangible Assets, Telstra is required to disclose the aggregate amount of research and development expenditure and the amount should be treated as an expense in the accounting period. Telstra has consistently done that as it included research and development expenses of $4 million incurred as part of the operating expenses for the period and expensed them in the income statement. The company also disclosed intangible assets that were fully amortized and those that were not in accordance with paragraphs 126 – 128 of AASB 138 Intangible Assets

(http://www.telstra.com.au/uberprod/groups/webcontent/@corporate/@aboutus/documents/document/uberstaging_280884.pdf)

References

Deegan, C. (2012), Australian Financial Accounting, 7^th edition, McGraw Hill

Devalle, A., PhD.,&Rizzato, F., PhD. (2012). The impairment test of goodwill and the quality of

mandatory disclosure required by IAS 36.: An empirical analysis of european listed companies. GSTF Business Review (GBR), 2(1), 1-6. Retrieved from http://search.proquest.com/docview/1039135033?accountid=45049

http://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf

http://www.telstra.com.au/uberprod/groups/webcontent/@corporate/@aboutus/documents/document/uberstaging_280884.pdf

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Incident and Disruption Management

Operations Management: Incident and Disruption Management

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Please read the pages, beginning from where it says “Case Study: Convex Productions, Revisited” on the first page. I only need an answer for question number 1 on the third page. It does not necessarily have to be one entire page, just enough to answer the question. No sources or references needed either. Thank you

SAMPLE ANSWER

Operations Management: Incident and Disruption Management

In the event Convex Production plans to produce Native Sun, it is prone to many risks. One of the risks is human related risks, which most of the cases are inevitable. For example, a leading actor in the Native Sun might die unexpectedly. In some incidents, actors may become sick with flu when filming in places such as in London. The production of Native Sun is not limited to financial risks. This is because Convex Production receives funding from Malomar, and in the event production of the film is not productive, Convex production have agreed to purchase completion insurance for the project which guarantee the return of Malomar investment. Financial risks extend to the fact that in the event disruptions happen, Convex Production will be forced to fly in and out personnel throughout that period. This automatically would double its expenses while filming, and will end up tiring and complicating employees.

Convex Production estimates that filming will take place in three locations, which amounts to six weeks per location. However, they are posed to natural risks such as raining during the occasion. It is also aware that during filming, technical risks can occur which can take the form of permit to close streets expiring before filming there finishes in such place as in San Francisco. The climax of these disruptions poses Convex productions to reputation risks. This is because it can opt to skip marketing/reediting phase of post-production, therefore it will be edited one. This poses it a risk of not popular, which would annoy Malomar as it was nit the deal. Competition risks come last, as it with rumors, a rival company who rushes a similar story into production for release at the same time or earlier, which will pilfer Covex marketing efforts is on its move.

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Fast Food, Fat Profits Radical Doubt

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“Fast Food, Fat Profits” (http://www.youtube.com/watch?v=ViZQkCYfufk).
The documentary featured several people implicated, in one way or another, with the fast food business or with the so-called obesity epidemic in America. The documentary channeled its materials through several frameworks (Goffman), which were employed in various ways from the beginning to end.

Your assignment for this week is to (1) identify at least two frameworks through which the documentary filtered its materials, objectively laying out how the documentary’s message was crafted into a cohesive and unitary whole. Please do not editorialize or make evaluative statements. I simply want you to identify what the frameworks are. Then, once you have objectively described two frameworks, I want you to (2) utilize “radical doubt,” which means you do not accept what is communicated at face value, that you assume the documentarian and the interviewees in the documentary have concealed information or they are providing a faulty representation of social reality. In other words, I want you to assume there is strong incentive to lie, mislead and evade.
It should be mentioned that practicing radical doubt is absolutely necessary for the growth of knowledge, in the generic sense, and for your own sociological growth, in the more specific sense. There are good reasons to practice radical doubt. For this assignment, your task is to show me what those reasons are. What is the value added of maintaining a cynical, doubting stance toward an author, authority, professor, expert, etc? Are there limits to the practice of radical doubt, of framing social reality through radical doubt?

SAMPLE ANSWER

Radical Doubt
This paper seeks to evaluate the “Fast Food, Fat Profits” documentary that features people and corporations that are implicated in the prevalence of obesity in America. These people have been seen to fund and develop a new fast food culture that has seen the development of cheaper foods in place of the traditional home made food. Their actions have resulted in the development of the fast profit fast food industry that has led to the obesity epidemic in America. The paper will analyze the documentary in terms of its structured frameworks that were employed in the development of the documentary from start to end. Radical doubt will be utilized in the content of the documentary to conclude that the documentary has strong incentive to mislead and lie to the public about the obesity pandemic and eating habits of the American people.

Two frameworks that were identified within the documentary that objectively laid out how the documentary’s message was crafted included the inability for access to real foods and the lack of nutritional education about the food and eating habits of most American people. The paper seeks to defy the claims made by the documentary by stating that it simply communicated the issues at face value and the participants of the documentary were individuals providing faulty representation of the actual social and health situation of America.

The inability for access to real foods has been regarded as a prominent factor that has led to the obesity pandemic. However, this is just in relation to city dwellers. It has been noted that many fast food restaurants are usually located in and around cities in place of grocery stores that once existed in the same location. In the suburbs and rural towns in America, the situation is however different. People did not lose their traditional eating habits and as a result, still conform to a regular home cooked meal; and a trip to the many grocery stores around town. These towns have minimal fast food establishments as many dwellers do not consume fast foods. As much as the people in the urban centers insist that fast foods are the cheapest form of food available, this is considered untrue. Many researchers have come to the conclusion that raw food bought from the grocery stores is sometimes cheaper than the ready meals bought in supermarket stores.

It has also been shown through studies that the lack of nutritional education has about the food and eating habits of most American people to alarming rates. Food culture has changed and people do not eat to live but live to eat. Sauce and soups in modern day foods are made of fats and oils which make them fatty. The availability of television advertising and easy access to cheaper fast foods has caused the change in food culture. People eat more and yet they rarely cook natural food in their own kitchens. The death of real food outlets and the prevalence of the middleman fast food corporations have resulted in the lack of sound nutritional education.

These corporations spend billions of dollars in food advertising budgets that brainwash the public on new eating habits that are not necessarily cheaper or even good for their health. The corporations have been acting as middle men between the farmers and the American public by getting the real food from the farmers at very cheap rates, in a concept termed as adding value to the food through processing it and selling it to the public thereafter. The argument being that the fast food corporations have brought food closer to their customers and have made eliminated the need of shopping from the farmer and preparation of this food for the client.

The second framework that was discussed in the development of the documentary was Nutritional education to the American masses. Nutritional education has been focused on clinical interventions, population studies and obesity regulation. These programs are aimed at educating health care providers who take care of patients with weight problems. The prevalence of the importance of nutrition in weight management has been a way of increasing revenue for nutritional and health care experts. Even though they claim that weight management and nutritional management can lead to safe and effective interventions to reduce and eliminate the obesity pandemic. They claim that it will help us more effectively deal with this most pervasive health problems relating to food and nutritional issues.

Nutritional education is at its peak in America. Many working professionals have joined the health and fitness bandwagon. These individuals have also been seen to be dieting and exercising on a daily basis which reduces their chances of getting obese. The American media has also been instrumental in using fit and light weight actors and models in their programmers and advertisements to ensure that people aspire to live their lifestyles and live as healthy and fit as possible as thee celebrities. All in all, this paper will conclude that the responsibility of nutritional development and education should not be left entirely to these fast food establishments. Parents are advised to ensure that their children eat healthier. They should also ensure that they increase their physical activities.

Works Cited

n.d. 25 April 2015 <https://www.youtube.com/watch?v=ViZQkCYfufk>.

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Auditors and Regulatory Oversight

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Auditors and Regulatory Oversight

The Securities and Exchange Commission (SEC) regulates public companies. The SEC has found that some of these companies have violated GAAP by using creative accounting practices to mislead investors and creditors regarding the health of their company.
Use the Internet or Library to research a recent accounting scandal within the last five (5) years where the SEC accused public companies of accounting irregularities.
Write a three to four (3-4) page paper in which you:

1.Analyze the audit report that the CPA firm issued. Ascertain the legal liability to third parties who relied on financial statements under both common and federal securities laws. Justify your response.

2.Speculate on which statement of generally acceptable auditing standards (GAAS) that the company violated in performing the audit.

3.Compare the responsibility of both management and the auditor for financial reporting, and give your opinion as to which party should have the greater burden. Defend your position.

4.Analyze the sanctions available under SOX, and recommend the key action(s) that the PCAOB should take in order to hold management or the audit firm accountable for the accounting irregularities. Provide a rationale for your response.

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:
•Analyze the required generally accepted auditing standards, professional ethics, and legal liability of the auditor.
•Assess how the Sarbanes-Oxley Act has affected auditing.
•Evaluate an audit report.
•Evaluate objectives for conducting audits, and compare management’s and auditors’ responsibilities.
•Use technology and information resources to research issues in auditing.
•Write clearly and concisely about auditing using proper writing mechanics.

SAMPLE ANSWER

Efficacy in oversight of audit reports is very fundamental in ensuring that there is integrity in financial reporting. Acceptable auditing standards are very key to any auditing firm or individual auditors. This research aims at critically analyzing these standards, legal liability of parties’ involved and general professional ethics that needs to be upheld by auditors. However, for the past few years many cases of sub-optimal procedures and oversight framework processes have been witnessed. Most of the accounting firms have been involved in unscrupulous practices with some committing harder to detect financial frauds (Wines, 2010). According to Wall Street however, measures by Securities and Exchange Commission (SEC) to step up their accounting fraud policing has witnessed the unveiling of Accounting Quality Model which has enabled such frauds to be sniffed out.

In August, 2014 Wall Street journal reported allegations accounting misconduct by CVS Caremark Corp. that boosted reported revenue in 2009. This is further backed by the United States Securities and Exchange Commission; Form 10-K Item 3 (8) on legal proceedings where CVS received subpoenas and requests on information regarding the same allegations. In the audit report, prospectus supplements for 1billion US dollars offering was not well disclosed in the fiscal year that ended December 31, 2008. This was not further described in forms 10Q or 8K that were subsequently filed by CVS. It is noted that CVS lost several Pharmacy Benefits Manager (PBM) contracts that was significant for 2010 that would have resulted in a 125% net loss in revenue during that season which was not indicated or disclosed in their report. These key findings show clearly that CVS misled investors (third parties) on their expectations towards financial results of the PBM segment. According to release by the centers for Medicare and Medicaid Services, CVS fared very poorly for the bidding process in Medicare Part D which according to the release the company stood to loose as much as $101 million earnings before taxes and interest.

In failing to disclose the true status of the company, CVS contravened SEC rule 10b-5 that “prohibits making of any untrue statement of a material fact or omitting to state a material necessary in making the statements made. In light of the circumstances under which they were made, and not misleading in connection with the buying or selling of any security.” CVS was solely responsible in submitting corrective disclosure in which it had to relate to the matter either as misrepresentation on omission (Business, 2013). CVS had violated generally acceptable accounting standards, by failing to precisely disclosing material trends, trace of misstatements in their report and changing calculation methodologies which had significant change in directional trends. To an a big extend, auditors carried the biggest responsibility by further alluding the retention rate of PBM as 92% as opposed to actual 88% which they had knowingly changed the way retention rate was calculated thereby omitting $1.7 billion expected revenue loss from being unsuccessful in Medicare part D bidding (Business, 2013). The company suffered a big blow when it was sanctioned and requested to pay $20 million to settle the allegations. Management was also culpable but on only before enacting Sarbanes Oxley Act when recruitment, assessment and independence of an auditor was determined by the management. Since then Audit committees have been tasked with oversight of quality and integrity of financial statements of a given company.

These forms of malpractices are the basis in which Sarbanes-Oxley Act became mandated with harsh regulations to increase auditor’s liability (Deng, 2012). This outlines measures that ought to be taken to make corporations organizations to have more usefulness and reliability in their financial disclosures. Since investors significantly rely on an auditor as a mechanism in which the firm can credibly communicate a company’s value, there’s a great need to build on that trust. SOX has took this to the next level when they ushered in Public Company Accounting Oversight Board (PCAOB) which has strengthened corporate governance. Through PCAOB, SOX sets the required standards, Conducts inspections and enforces disciplinary measures against unruly auditors. PCAOB has the utmost power to impose hefty fines to individual auditors or auditing firms, revokes registration licenses prohibits association with other audit firms (Deng, 2012). However, there is still a lot to be done in regards to enforcing discipline in management.

While most companies absolve themselves from responsibility when such cases of anomalies occurs, it should be noted that it is always their primary responsibility to protect the investors’ interest. As was the case of CVS Caremark Corp. who claimed that it was public knowledge that the loss of their three major customers could not have caused the share price drop. This was true though they failed to own up to as why they lost the three customers (Business Report, 2013). In deed the more reason why PCAOB needs to strengthen their enforcement capabilities targeting the management and governance of concerned corporations. Measures such as Chief Executives of companies having to certify financial reports before being circulated to the public are good in accounting practice. Ensuring that auditors are not given misleading information in the first is also another vital concern for most auditors (Deng, 2012).

Regulatory oversight of all auditing firms and individual auditors should always be carried in a manner that is both fair and professionally acceptable. In recent years unintended consequences of Sarbanes Oxley Act have to some extend witnessed a collapse in investments. It is therefore paramount to a have a balance between Capital markets, auditors’ liability and investments.

References

Business Torts Reporter (2013). Securities Litigation and Fraud. Database: Business Source Complete. 25 (9) 250-254.

Caskey, J. & Hanlon, M. (2013). Divident Policy at Firms Accused of Accounting Fraud. Contemporary Accounting Research. 30 (2) 818-850

Deng, M, Melumad, N & Shibano, T. (2012). Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequences of the Sarbanes-Oxley Act. Journal of Accounting Research. 50 (5) 1179-1216

Wines, L. G, & Houghton, K.A. (2010). Anomalies in the Oversight of Australian Auditors. Australian Accounting Review. 20 (2) 83-95

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