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Concrete vs. Virtual Manipulatives
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Concrete vs. Virtual Manipulatives. After completing the readings from the online articles Manipulatives: The Missing Link in High School Math (Curtain-Phillips, n.d.) and “Concrete” Manipulatives, Concrete Ideas (Clements, 1999) compare and contrast the use of concrete manipulatives and virtual manipulatives in math instruction.
Part 1
• Discuss your experiences, if any, with using manipulatives in your own classroom.
• What are the pros and cons for using each (concrete manipulatives and virtual manipulatives)?
• Discuss an instance where you would use a virtual manipulative over a concrete manipulative and vice versa.
Submit two to three paragraphs in response in your post to the class Discussion Board.In addition, view the online resources pages 400 and 432 in our Van de Walle et al. (2013) text.
Part 2
• Select one resource to investigate further.
o Give a brief summary (1-2 paragraphs) of the resource.
o How can this resource be utilized in a math classroom?
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Concrete vs. Virtual Manipulatives Essay
Concrete vs. Virtual Manipulatives Essay: The class discussion revolves around measuring of objects and if the given explanations will match the length, weight, volume, area, time and angle. It considers to what extent the recommended sequence of instruction for the measurement reflects in the curriculum material.
Some of the activities undertaken involve making of shapes using two different shapes particularly two pieces made by combining two triangles. The differences or similarities in the shapes formed are observed. Activities also involved exploring area relationship and having an understanding of how to measure shapes with the use of measuring tools, one only needs to understand the relationship of side lengths and the number of side lengths that are exposed. The invention of area formulas was also part of activities that were carried out. Area formulas were invented by use of enlarged copies, use of paper cutting and folding the two-dimensional figures to with the help of the defined technique.
Concrete manipulative is simple to form and easy to move around, it improves the creativity of students when selecting attributes and corresponding units, students possess more control on the work they do, and the process can be traced back for reference. Concrete manipulative gives an opportunity for trial and error, students can openly observe the units used, it is easier to compare to the real-life situation and cheap as it does not require any use of…
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Union organizing campaign Memo
You have been hired by XYZ as a consultant. They are currently facing a union organizing campaign. You have been asked to write a briefing memo for senior management. Your memo must address: a. What are the basic differences, from the employer’s viewpoint, in operating in a union-free environment vs. a unionized environment? b. What are management representatives permitted to say and do during the campaign? What, if any, actions or statements are prohibited? In responding, you must use three references. They should be from a scholarly journal or credible news source from within the past three years.
Union organizing campaign Memo
RUBRIC FOR WRITTEN ASSIGNMENT Criteria 1
Exceeds Expectations 5 points
Meets Expectations 4 points
Meets Some Expectations 3 points
Does Not Meet Expectations 2 points
Not Included 0 points
Organization (maximum of 5 points)
Arranges ideas clearly and logically to support the purpose or argument; ideas flow smoothly and are effectively linked; reader can follow the line of reasoning
Arranges ideas adequately to support the purpose or argument; links between ideas are generally clear; reader can follow the line of reasoning for the most part
Arranges ideas adequately, in general, although ideas sometimes fail to make sense together; reader remains fairly clear about what writer intends
Arranges ideas illogically; ideas frequently fail to make sense together; reader cannot identify a line of reasoning and becomes frustrated or loses interest
Union organizing campaign Memo
Criteria 2
Exceeds Expectations 15 points
Meets Expectations 12 points
Meets Some Expectations9 points
Does Not Meet Expectations4 points
Not Included0 points
Content (maximum of 15 points)
Gives very specific information. Addressed all of the assignment components. Clearly illustrates critical and reflective thinking.Well thought-out response.
Contains specific information. Addressed all of the assignment components. Is relatively detailed. Shows some critical and reflective thinking. Relatively well thought-out response.
Has some specific information. Addressed many of the assignment components. Not detailed.Poorly thought-out response.
Is vague and does not address all assignment components. No evidence of having given the assignment real thought.
Union organizing campaign Memo
Criteria 3 Exceeds Expectations5 points
Meets Expectations 4 points
Meets Some Expectations 3 points
Does Not Meet Expectations 2 points
Not Included 0 points
Mechanics, references and APA
Execution is excellent. No grammar or writing errors. Reads easily. Is well organized. Includes two additional scholarly, relevant sources.
Well executed. Few grammar or writing errors. Reads easily. Is fairly well organized. Sources are either not all scholarly or not all relevant.
Execution is poor. Many grammar or writing errors. Hard to read. Poorly organized.
Falls short of the required length for the assignment. Very poorly written. Very difficult to read. No organization is evident.
Reads like a last minute effort.
Union organizing campaign Memo
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Union organizing campaign Memo
TO: XYZ Ltd Senior Management
FROM: …………………… (name) …..
DATE: January 9, 2018
SUBJECT: Union Organizing Campaign
Unionization can present a major overhaul in an organization’s human resource management practices; hence the need to effectively delineate the likely impact a unionized environment would have on the XYZ. The Company is currently facing a union organizing campaign and this presents two possibilities: a unionized environment or a non-unionized environment depending on whether the campaign is successful. This calls for an understanding the consequences of each possibility. In this memo, the basic differences between a union-free environment and a unionized environment are discussed. In addition, a union organizing campaign is a highly sensitive undertaking and it is of great importance that XYZ management representatives are aware of what to say or do during the campaign and what actions or statements are prohibited during the period. This memo provides adequate information regarding what is expected of management representatives during the union organizing campaign.
Union organizing campaign Memo
Union-free environment vs. a unionized environment
The main difference between operating in a union-free environment and a unionized environment is ingrained in the organization’s ability to control its human resources (Ashe-Edmunds, 2018). In a union-free environment, the organization has the freedom to manage its employees using their own terms and conditions because there is no third party involved in making human resource related decisions. In a unionized environment, employees are represented by unions, which influence management decisions regarding human resource issues including salaries, benefits, working conditions, and employee dismissal among others. When workers are represented by a union, it is likely that their wages will rise and there is bound to be greater demands on the management as the union attempts to bargain better terms and conditions for its members (Ashe-Edmunds, 2018). In this case, a non-unionized environment is desired by employers because they can determine their own wages and working conditions without interference.
The second difference is the ability to maintain a stable working environment. Ashe-Edmunds (2018) notes that unionized members are more likely to go on strike over unmet demands compared to non-unionized members. The law allows union members to strike and this limits employers’ power over their staff. It also brings negative publicity for an organization because it is seen as not meeting employee needs. In a non-unionized environment, such occurrences are limited because the organization is in control of its workers.
The third difference lies in the costs incurred by the organization in each environment. Maintaining a non-unionized workforce is likely to be cheaper than a unionized workforce not only because the company determines employee salary but also because the organization does not spend its resources on lawsuits and arbitrations. Unions are constantly seeking better terms for their members and have a role to protect their rights and interests (Woodruff, 2018). This means more grievances and possible law suits on different accounts such as termination, discrimination, harassment and demotion among others.
The fourth difference is predictability in human resource costs. Collective bargaining in a unionized environment could play an imperative role in maintaining stability of the organization through predictable costs (Woodruff, 2018). When organizations and unions negotiate collective terms and wages, it becomes easier to manage costs. Furthermore, the labor contracts often last for several years and this influences accuracy in budgetary predictions and ease in managing compensation and benefits administration (Hart, 2017). In a non-unionized environment, human resource costs are likely to keep changing and are therefore unpredictable.
Finally, a unionized and a non-unionized environment differ in terms of employee contact. Unionized environments create a single point of contact based on collective negotiation while non-unionized environments necessitate that the organization deal with each employee individually (Hart, 2018). This makes a unionized workforce easier to manage through a simplified salary negotiation process, more effective communication through the union and better handling of disciplinary issues…..
Union organizing campaign Memo
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Emergency and Disaster Management
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The history of major natural disaster from the Galveston Hurricane through the formative years of disaster policy includes several focusing events such as the San Francisco Earthquake, the Great Mississippi Flood or the Xenia, Ohio tornado and the subsequent response of individuals and governments at all levels have contributed to the emergence of disaster policy.
As noted in the essay The Calm Before the Storm, it details how the issues of geography, the history of past storms, and the continued pressure of development affects efforts to protect the city from known hazards. It is clear that during the past century, there has been a gradual development of emergency of emergency management as a discrete discipline by noting the transition of citizens viewing disasters as “acts of God” to events that could be studied, understood and thus prepared for through both individual and community efforts.
Emergency and Disaster Management
Yet the interplay of factors such as issue salience, fragmented government responsibility, communities of stakeholders, jurisdictional concerns and technical expertise remain perennial concerns for emergency managers. Respond to the below question: Select two focusing events from the past 120 years and compare / contrast how two issues from this list – issue salience, fragmented government responsibility, communities of stakeholders, judicial concerns or technical expertise illustrate these tensions.
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Emergency and Disaster Management Essay
Making use of the Galveston hurricane of 1900 and the San Francisco Earthquake of 1906, this article analyzes how fragmented government responsibility and technical expertise remain concerns for emergency and disaster managers through the creation of tensions in their line of work.
Fragmented government responsibility
The federal and state governments have various experts charged with the task of overseeing the handling of such emergencies such as floods, earthquakes, and hurricanes, and the resulting disasters. While this ensures a team of experts is available to handle the arising matter…
Technical expertise
The possibility of insufficient knowledge and skills affects the efficiency of operations for emergency managers, therefore creating tensions. Using the San Francisco Earthquake of 1906 as an example, the absence of the technical skills to estimate the…
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Understanding and Managing People
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Assessment Task
1: Drawing on your own personal experiences or observations, identify a workplace challenge (e.g.: company merger, restructure, technology) and critically evaluate (using academic theory where appropriate), the leadership approach/es and intervention/s that the leader/line manager has taken to ensure employees remain motivated, engaged and committed to the organisation.
2: Reflecting on your answer in task 1, design and justify a personal learning plan which will further build on and develop the personal learning in relation to your development as a manager and/or leader and the effective management of others.
Your personal learning plan should include SMART objectives so that you are able to measure the effectiveness of your learning in 12 months’ time.
Understanding and Managing People
There is no one correct way to approach this assessment. However, please take account of the following guidance.
1: Your work will be marked according to the following criteria (please see the marking rubric below for details of what each element covers in relation to the task):
Demonstrate a critical understanding of approaches to leadership (20%)
Critically evaluate how leadership approaches for employee retention and success, can be employed to respond to people management challenges (40%)
Identify and design appropriate development plans in response to a learning intervention (20%)
Critical reflection: Personal &/or Professional application and evaluation (20%)
2. Task 1 – Report structure
Generally speaking, this reflective report should contain an introduction, a conclusion and the main body.
Use sub-headings and you must include numbering for your sections. You should also have a title page, executive summary (not included in the word count), the main report, a full references list and appendix (if necessary).
Write in full sentences and construct paragraphs around the issues you discuss. You can use bullet-point format, but try not to rely on this too much as it can restrict your ability to analyse and may end up in a descriptive report.
It is recommended that a minimum of 30 sources are referenced. Try to use credible academic sources where possible, e.g. textbooks and journal articles.
Understanding and Managing People
3. Your report should refer to and be informed by relevant academic theory, models andliterature throughout.
4. A key element of task 2 is to be able to demonstrate reflective learning.
This means not simply describing an experience or observation and what you learned but to deeply and critically reflect on the experience or observation.
In particular, you should focus on how you gained the learning, or the processes of learning:
What happened at the time? What did you feel? What did you think? What assumptions were you making? What “mental models” were you using?
In what ways, and why, did the experience generate learning at the time?
In what ways, and why, has further reflection helped you to develop deeper learning from the experience?
Did others contribute to your learning – either at the time or afterwards?
In what ways has your knowledge of relevant management theories and practices helped you to make sense of your experience, and develop and deepen your learning and personal/professional practice?
Do not just focus on how you have learned to improve your management practice, but consider ways in which your understanding of yourself, and the practice of management and being a manager has changed or developed.
Understanding and Managing People
5. When designing a personal learning plan for task 2, make sure that you include specificactions you will take, and when, and consider any resources or support you will need –think SMART.
It is recommended that you include a summary of your plan in a table form.
You should provide a clear and academically informed justification for your choice of learning and development activities including:
How you will extend and develop the learning you have identified from your reflective account and analysis
Reference to personal learning preferences
Consideration of practical resources and constraints
How you will define and measure the success of your planned learning
Key Resources/Reading
Bratton, J., & Gold, J. (2017). Human resource management: theory and practice. Palgrave Macmillan.
Chapter 1 “What is leadership: person, result, position or process?” in Grint, K. (2009) Leadership: limits and possibilities, Palgrave (scanned, currently under BU7404 Leading and Managing Ethically)
Chapter 5 “Leadership” in Rees, G. and French, R. eds. (2013) Leading, Managing and Developing People, 3rd edition, CIPD (currently no scanned copies but multiple copies in Queens Park library)
Alvesson, M., & Sveningsson, S. (2003a). Good visions, bad micro-management and ugly ambiguity: Contradictions of (non-) leadership in a knowledge-intensive organisation. Organization Studies, 24(6), 961-988.
Northouse, P. (2012) Leadership: Theory and Practice,
Chapter 2 The Apollo Syndrome, in Belbin, R. Meredith (2010) Management Teams (e-book)
Caplan, J. (2003) Coaching for the future: how smart companies use coaching and mentoring. London: CIPD
Clutterbuck, D. and Megginson,D. (2005) Making coaching work: creating a coaching culture. London: Chartered Institute of Personnel and Development.
Downey, M. (2004) Effective Coaching, 2nd ed. London: Texere.
Garvey B., Stokes P., Megginson D. (2014) Coaching and Mentoring, Theory and Practice 2nd Ed. Sage, London
Hawkins, P. and Smith, N. (2006) Coaching, Mentoring and Organizational Consultancy: Supervision and Development. London: McGraw-Hill, Open University Press.
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Understanding and Managing People Essay
Executive Summary
Understanding and managing people is a core mandate of the management in various organizations. Most of these management practices begin with the identification of a challenge in the work environment, which acts as the starting point to additional assessment…..
BU7039 Understanding and Managing People
The approach to understanding and managing people may take on different approaches. Of these approaches is the use of interventions by the management of various corporations, especially those going through workplace challenges. This paper looks into the various interventions and approaches used by…
Understanding and Managing People Essay
Identification of a workplace challenge
Deducing from previous personal and professional experiences, a workplace challenge that is applicable to the management of employees is the merger of a company. The process of conducting a merger between two previously independent corporations presents a challenge to a company in the sense that there are many impending changes with the merger, most of which directly influence the operational capacity…
Evaluation of leadership approaches and interventions
The smooth continuity of operations is vital in a company that undergoes various types of workplace challenges. Continuing with the previous example of a merger between the firms as the workplace challenge, there is a need for management to assume various approaches and interventions in order to ensure….
Kirkpatrick approach
Among the most effective classical approaches to leadership intervention is the use of a four step approach to managing and understanding people. The process, developed by Kirkpatrick, presents a hierarchical model that is useful in guiding the interventions in organizations. In spite of the various criticisms of the model, it has remained effective and useful to date. Primarily, the Kirkpatrick approach, as well as various other descendant models, involves a four step process with each having different variables at each level (Tamkin, Yarnall, & Kerrin, 2014).
The first step in the Kirkpatrick approach involves the use of a reactionary approach, where the leader evaluates the reactions of the employee to assess their level of comfort or disturbance by the prevailing event. The second step, known as the learning stage, involves acquiring and administration of new information. Such information should be assessed by the leadership to ensure it is useful in weathering the new challenges at the workplace (Tamkin, Yarnall, & Kerrin, 2014)…
Understanding and Managing People Essay
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Company Performance Analysis
ORDER INSTRUCTIONS:
Please read the cases 10 and 12 and answer the following questions
Assignment of case 10
1) Review the two exhibits for Lowe’s & Home Depot (Exhibit 7 and 8). Examine ratios. See the excel file of case 10.
Prepare ratios for Lowe’s, using data from exhibit #5, which should be identical to those in exhibit 7 modeled by Home Depot. See below:
Fiscal year
1997
1998
1999
2000
2001
Working capital (CA-NIBCL*)
Fixed assets
Total capital
Tax rate
NOPAT (EBIT*(1-t))
Return on capital (NOPAT/Total capital)
Return on equity (Net earnings/S. Equity)
Gross margin (Gross profit/Sales)
Cash operating expenses/Sales
Depreciation/Sales
Depreciation/P&E
Operating margin (EBIT/Sales)
NOPAT margin (NOPAT/Sales)
Total capital turnover (Sales/Total capital)
P&E turnover (Sales/P&E)
Working capital turnover (Sales/WC)
Receivable turnover (Sales/AR)
Inventory turnover (COGS/M. inventory)
Sales per store ($ millions)
Sales per sq foot ($)
Sales per transaction ($)
Total sales growth
Sales growth for existing stores
Growth in new stores
Growth in sq footage per store
Total Capital/Equity
Which firm is the better performing one? On what basis do you conclude the better performance?
2) Who deserves the “Management of the Year” award in the retail building-supply industry? Compare based on 2001 firm performance.
Conduct DuPont analysis for both two firms and analyze their return sources?ROE=(NI/sale)*(sale/total capital)*(total capital/total equity)
*Prepare a DuPont analysis to evaluate the differences in performance?
Why the two firms have the same beta (exhibit 3), but the WACC are different?
Compare the two firms’ return on capital in 2011.
According to ROC, which one is better?
Consider their WACC.
Which firm’s stock performs better during 2001? Why?
What is the bottom line to measure manager performance? Future or history?
3) How does the Home Depot forecasting model work? Why do we use ratios to forecast financial statements? Hint: walk through the mechanics of the model, focusing on the 2002 forecast (exhibit 8)?
Company Performance Analysis
Assignment of case 12
What is the current situation?
Why did the company run out of cash? Think of the source and use of cash.
What are the consequences for the company?
what is the effect of running out of cash to the company?
What are Kumar’s alternatives for action? And the effect and feasibility of each possible action:
1: Slower growth:
2: Improving profitability
3: Cutting dividends
4: reduce investment
What impact might the below two proposals have on the financial needs of the firm?
a): Proposal from the transportation manager to reduce raw material inventory.
b): Proposal from the operations manager to level production.
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Company Performance Analysis Essay
Ratio analysis for Lowe’s
VALUE LINE PUBLISHING, OCTOBER 2002
Ratio Analysis for Lowes
Fiscal year
1997
1998
1999
2000
2001
Working capital (CA-NIBCL*)
772
1,012
1,460
1,539
2,063
Fixed assets
3,110
3,759
5,319
7,201
8,816
Total capital
3,881
4,771
6,779
8,739
10,879
Tax rate
38.9%
39.2%
39.0%
38.8%
38.6%
NOPAT (EBIT*(1-t))
381
507
715
858
1,104
PROFITABILITY
Return on capital (NOPAT/Total capital)
9.8%
10.6%
10.5%
9.8%
10.1%
Return on equity (Net earnings/S. Equity)
13.7%
15.4%
14.3%
14.7%
15.3%
MARGINS
Gross margin (Gross profit/Sales)
26.5%
26.9%
27.5%
28.2%
28.8%
Cash operating expenses/Sales
18.0%
17.9%
18.0%
18.5%
18.3%
Depreciation/Sales
2.4%
2.2%
2.1%
2.2%
2.4%
Depreciation/P&E
8.0%
7.5%
6.5%
5.8%
6.2%
Operating margin (EBIT/Sales)
6.2%
6.8%
7.4%
7.5%
8.1%
NOPAT margin (NOPAT/Sales)
3.8%
4.1%
4.5%
4.6%
5.0%
TURNOVER
Total capital turnover (Sales/Total capital)
2.6
2.6
2.3
2.1
2.0
P&E turnover (Sales/P&E)
3.4
3.4
3.1
2.7
2.6
Working capital turnover (Sales/WC)
13.1
12.1
10.9
12.2
10.7
Receivable turnover (Sales/AR)
85.6
85.1
107.5
116.6
133.5
Inventory turnover (COGS/M. inventory)
4.3
4.3
4.1
4.1
4.4
Sales per store ($ millions)
21.3
23.5
27.6
28.9
29.7
Sales per sq. foot ($)
254.3
256.2
279.1
277.1
274.0
Sales per transaction ($)
43.9
45.7
53.2
54.9
56.0
GROWTH
Total sales growth
20.8%
29.9%
18.1%
17.7%
Sales growth for existing stores
10.8%
17.3%
4.6%
2.9%
Growth in new stores
9.0%
10.8%
12.8%
14.5%
Growth in sq. footage per store
10.0%
7.6%
5.4%
4.0%
LEVERAGE
Total Capital/Equity
1.49
1.52
1.44
1.59
1.63
*Non-interest-bearing current liabilities
Company Performance Analysis
Which firm is the better performing one? On what basis do you conclude the better performance?
The analysis indicates that Home Depot is performing better than Lowe’s. The basis of this conclusion is a number of performance metrics and ratios from the analysis above. For example, in terms of profitability, Home Depot has a consistently higher return on capital and as well as a return on equity compared to Lowe’s. In terms of margins, Home Depot also had a consistently higher gross margin, operating margin, and NOPAT margin during the period.
In terms of the turnover, Home Depot has a higher turnover result from their capital allocation, P&E, working capital, and inventory. In addition, average of the sales per store, sales per square foot, and sales per transaction is higher for Home Depot than Lowe’s.
In terms of growth, the average is higher in each metric for Home Depot than that of Lowe’s. In each case, the average of the period is higher for Home Depot than Lowe’s. This implies that the growth in total sales, the growth of sales in the existing stores, the growth in new stores, is higher for Home Depot than it is for Lowes during the same period. As such, the various metrics and financial ratios in the analysis above point towards better performance for Home Depot compared to Lowes.
Who deserves the “Management of the Year” award in the retail building-supply industry based on 2001 firm performance?
The DuPont analysis conducted below indicates the return sources for both Home Depot and Lowe’s. The analysis also indicates various differences in the performance between the two companies.
DuPont analysis for Lowe’s
ROE
13.7%
15.4%
14.3%
14.7%
15.3%
NP Margin
4%
4%
4%
4%
5%
TATO
1.94
1.93
1.76
1.65
1.61
FLM
2.01
2.02
1.92
2.07
2.06
DuPont analysis for Home Depot
ROE
16.3%
18.5%
18.8%
17.2%
16.8%
NP Margin
4.8%
5.3%
6.0%
5.6%
5.7%
TATO
2.15
2.24
2.25
2.14
2.03
FLM
1.58
1.54
1.38
1.43
1.46
Beta is a financial ratio that measures the level of risk the company has in relation to the market (Bodie, Kane, & Marcus, 2013, pp. 171 – 172). The reason behind the firms’ similar level of risk exposure as indicated by the same measure of beta is due to the fact that both Lowe’s and Home Depot operate in the same segment of the same industry.
As such, they are exposed to the same market forces which direct the same level of market risk in the way of the retail stores in the building-supply industry. In addition, the WACC is different for the firms because they have different levels of leverage, with Lowe’s being higher as shown by the higher FLM ratio as indicated in the analysis above…..
Company Performance Analysis
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Process Cost Accounting
ORDER INSTRUCTIONS
Overview
Complete a 3-part assessment in which you determine costs, solve problems using an average cost processing system, and compare and contrast how job order and process cost accounting systems differ for various items.
By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:
Compute total cost of products transferred to finished goods.
Compute total cost of the work in a process inventory.
Compute unit cost for department and completed units.
Calculate equivalent units of production.
Competency 4: Apply cost analysis to assist management decision making.
Compare and contrast job order and process cost systems relative to labor, materials, and factory overhead.
Questions to Consider
To deepen your understanding, you are encouraged to consider the questions below and discuss them with a fellow learner, a work associate, an interested friend, or a member of the business community.
What would be the effect on the unit cost of finished goods if an estimate of the stage of completion of work in process was too high or too low?
Why is it usually reasonable to assume that labor and factory overhead are added evenly throughout the production process?
VanDerbeck, E. J. (2013). Principles of cost accounting (16th ed.). Mason, OH: South-Western Cengage Learning.
Chapters 5 and 6.
Wild, J. J., Shaw, K. W., & Chiappetta, B. (2011). Financial and managerial accounting: Information for decisions (4th ed.). New York, NY: McGraw-Hill.
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Process Cost Accounting
Assessment Instructions
Use the Assessment 2 Template to complete Part 1 and Part 2. Each part is a different tab in the template. For Part 3, create a Microsoft Word document. Submit both the completed template and the Word document for this assessment.
Part 1: Using Part 1 of the template, read the Central Manufacturing Company scenario and then complete the following:
Determine the unit cost for the month in finishing.
Determine the total cost of the products transferred to finished goods.
Determine the total cost of the ending work in process inventory.
Part 2: Using Part 2 of the template, solve the Central Manufacturing Company problems using an average cost processing system.
Part 3: In a 1–2-page Microsoft Word document, compare and contrast how job order and process cost accounting systems differ for each of the following items:
Materials.
Labor.
Factory overhead.
Be specific, providing examples as needed, and follow APA style for citations and references. Use 12-point font and double space your paper.
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Percentage of sales forecasting
ORDER INSTRUCTIONS
Case Studies in Finance Edition: 7 Authors: Robert F . Bruner, Kenneth Eades, & M ichael Schill ISBN: 9780077861711
Week 4 reading:
In this week, you need to finish the reading of case 9:
Case 9: The Body Shop
Introduction case 9:
In this case, you are cast in the role of adviser to Anita Roddick, the managing director of the Body Shop. You are to prepare a three-year forecast of the firm’s income statements and balance sheets. The case is intended to introduce percentage of sales forecasting and walks the student through the preparation of a simplified forecast using a spreadsheet program on the personal computer. The case emphasizes the importance of being able to speak plainly about one’s financial forecast and the insights that are of use to the general manager.
Main skill to develop: Percentage of sales forecasting
Please listen the video to learn how to do Percentage of sales forecasting:
The process to do percentage-of-sale forecasting for the body shop:
Calculate the growth rate of sale in each year: from 1999 to 2000, from 2000 to 2001.
Calculate the percentage of each item with respect of sales (turnover) in each year.
Based on the calculation of 1), estimate the sale growth rate during years 2002-2004.
Based on the calculation of 2), estimate the percentage of each item with respect to sale during year 2002-2004.
Estimate the values of items in financial statements in each year.
Adjust the “cash” and “overdraft” to make the balance sheet balanced: total asset= total liability.
Key points in case 9:
Pay attention:
Sources of assumptions: growth rates could originate from the following:
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Case Studies in Finance Edition: 7 Authors: Robert F . Bruner, Kenneth Eades, & M ichael Schill ISBN: 9780077861711
Week 4 reading:
In this week, you need to finish the reading of case 8:
Case 8: Krispy Kreme Doughnuts
Summary of case 8:
This case considers the sudden and very large drop in the market value of equity for Krispy Kreme Doughnuts, Inc., associated with a series of announcements made in 2004. Those announcements caused investors to revise their expectations about the future growth of Krispy Kreme, which had been one of the most rapidly growing American corporations in the new millennium. Your task is to evaluate the implications of those announcements and to assess the financial health of the company. This case is intended to be introductory: it can provide a first exercise in financial statement analysis and lay the foundation for two important financial themes: the concept of financial health, and the financial-economic definition of value and its determinant
The company showed a net loss in the first quarter of 2005. Growth has occurred in accounts receivables from affiliates and from reacquired franchise rights, the very item that was the focus of the startling revelations in the Wall Street Journal in May 2004, which described the alleged “aggressive accounting treatment,” whereby the company did not amortize the value of these intangible assets.[1]
Liquidity, leverage, and profitability:
Peer Comparisons:
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Legislative Critique of the Maritime Transportation Security Act 2002 and the S.A.F.E. Port Act of 2006.
There are two significant pieces of legislation that impact maritime security in the United States. These include the Maritime Transportation Security Act 2002 and the S.A.F.E. Port Act of 2006.
For this assignment, you are to conduct a graduate level Legislative Critique of these two pieces of legislation. To do this critique perform the following steps:
. Obtain a copy of the piece of legislation to be examined. (MTSA and S.A.F.E. Port Act of 2006)
2. Collect and analyze news media reports on the legislation.
3. Collect and analyze any other critiques of the legislation. (i.e. Think tanks, academics, etc)
4. Collect and analyze available witness testimony with regard to the legislation.
To compose a legislative critique students should compose an analysis based upon the following points:
• Provide a brief legislative history of the Bills. (No more that 500 words – USE WORD ECONOMY)!
• Determine if the Bills focus was introduced in the past under a different name and/or format. If so, evaluate why the legislation was discarded.
• Summarize the main points of each bill in your own words (but supported by citation as appropriate)
• Evaluate and categorize the strengths and weaknesses of the individual legislation, then compared against each other.
• Conclude with a final assessment of both pieces of legislation including SPECIFIC recommendations that could be considered to enhance the security framework that has been established.
