Riordan Virtual Organization and Environmental Scan Paper

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Decide which competitive advantages Riordan has in common with the companies researched last week, and estimate which competitive strategies Riordan could use to improve innovation and sustainability of business operations in the global market.

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BUSA 101- Riordan Virtual Organization

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BUSA 101- Use the Riordan Virtual Organization and the company Star bucks

Use the Riordan Virtual Organization and the company Star bucks for this assignment.

Decide which competitive advantages Riordan has in common with the companies researched last week, and estimate which competitive strategies Riordan could use to improve innovation and sustainability of business operations both in the United States and in the global market.

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Disney Annual Report – Accounting

Disney Annual Report – Accounting in $15 Only

Use Disney Annual report and use to apply what we have learned this semester. Below are some concepts we covered but not all. Use your textbook (Intermediate Accounting 14th e, Kieso) for concepts we covered and show calculations for anything you do. You can separate by chapter on paper- remember to show all your work.

For example:
Chapter 14 Long Term Liabilities
• Bond Transactions (Issuance, retirement)
• Amortization schedules – effective interest method

Chapter 15 Stockholders’ Equity
• Stocks (common,preferred,treasury)
• Dividends (cash, stock)
• Stock Splits

Chapter 16 Dilutive Securities and Earnings per Share
• Issuance of Bond with Warrants & Detachable Warrants
• Issuance,Exercise, and Termination of Stock Options
• Weighted Average Number of Shares
• EPS: Simple Capital Structure
• EPS with convertible bonds
• EPS with Options

Chapter 17 Investments
• Investment Classification (Trading, available for sale, held to maturity)
• Trading securities
• Fair Value and Equity Method
Chapter 18 Revenue Recognition
• Point of sale
• Recognition of profit and long term contracts
• Analysis of percentage of completion F/S
• Gross Profit on uncompleted contract
• Long Term contracting reporting
• Installment sales method calculations
• Interest Revenue from installment sale
• Installment Sales-default repossession

Chapter 22 Accounting Changes and Error Analysis
• Change in principle-Long Term contracts
• Accounting Changes-depreciation
• Accounting for accounting changes and errors
• Error change in estimate
• Change in estimate-depreciation
• Change from Equity to Fair Value
• Change from Fair Value to Equity Method

Take annual report and use it to apply what we learned this semester. Paper nees to be between 2 ½ -5 pages

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ACCT11059 Using Accounting for Decision Making

ACCT11059 Using Accounting for Decision Making in $15 OnlyACCT11059 Using Accounting for Decision Making

Read Chapter 8, Study Guide (‘We Have Got to Make Some Decisions’).
Have you got the idea of how to do your SPAs now? The key is to focus on your own reactions and responses to the reading. Don’t just give the marker what you think they might want to hear. We do not want anything; we want to hear what you think about the concepts of budgeting in the reading, and why.
This is so interesting to us. You can bring your own perspectives and reactions. And as we read your SPA we can learn from you; and find out what you think, and why.
While you are reading this chapter, note on your laptop, or on a piece of paper or on your copy of Chapter 8, key concepts that occur to you. That’s right; just write them down as you go along. Also, include any questions that occur to you as you are reading. What do you find confusing, difficult to understand or believe, boring, exciting or surprising? Then include a summary of your key concepts and questions (KCQs) in your SPA#3.
Make sure you use the words “I” and “me” a lot in your SPA#3. Different people will have different reactions to the readings. Tell me what your reactions actually are. This is what I am interested in. Do not tell me what you think I might want to hear. Be genuine and honest in your reactions to the readings. Give me something of yourself in your SPA#3.
Please submit your SPA#3 as a Word document.
Please allow 100 – 120 minutes to complete your SPA#3.

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BA 510 Week 3 Assignment Problem

BA 510 Week 3 Assignment Problem in $40 OnlyBA 510 Week 3 Assignment Problem

Week 3   ABSORPTION COST
PROBLEMS 5-17  Nickelson Company
Variable and Absorption Costing Unit Product Costs and Income Statements

Nickleson Company manufactures and sells one product. The following information pertains to each of the company’s first three years of operation:

Variable costs per unit:
Manufacturing:
Direct materials …………………………………….   $ 25
Direct labor ……………………………………………    $16
Variable manufacturing overhead …………       $5
Variable selling and administrative………………..       $2
Fixed costs per year:
Fixed manufacturing overhead……………………..   $ 300, 000
Fixed selling and administrative expenses…….   $ 180, 000

During its first year of operations Nickelson produced 60, 000 units and sold 60,000 units.
During its second year of operations it produced 75, 000 units and sold 50,000 units.
In its third year, Nickelson produced 40, 000 units and sold 65, 000 units. The selling price of the company’s product is $ 56 per unit.

REQUIRED:
Compute the company’s break-even-point in units sold.
Assume the company uses variable costing:
Compute the unit product cost for year 1, year 2, and year 3.
Prepare an Income statement for year 1, year,  2, and year 3.
Assume the company uses absorption costing:
Compute the unit product cost for year 1, year 2, and year 3.
Prepare an income statement for year 1, year 2, and year 3.
Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1 . Which net operating income figure seem counterintuitive? Why?

PROBLEM 5-21 Prepare and Reconcile Variable Costing Statements
(LO 5-1, LO 5-2, LO 5-3)

Linden Company manufactures and sells a single product. Cost data for the product follow:

Variable costs per unit:
Direct materials……………………………………………. $  6
Direct labor ………………………………………………….   12
Variable factory overhead…………………………..       4
Variable selling and administrative……………..       3
Total variable costs per unit……………………………………. $ 25

Fixed costs per month :
Fixed manufacturing overhead ……………………..  $ 240, 000
Fixed selling and administrative ……………………. $ 180, 000

Total fixed cost per month ………………………………………. $ 420, 000

The product sells for $40 per unit. Production and sales data for May and June, the first two months of operation, are as follows:

Units                     Units
Produced                   Sold
May………………………      30, 000                     26, 000
June……………………..      30, 000                  34, 000

Income statements prepared by the accounting department, using absorption costing, are presented below:
May                            June
Sales………………………………………………………. $ 1, 040, 000      $ 1, 360, 000
Cost of goods sold…………………………………..           780, 000         1, 020, 000
Gross margin………………………………………….         260, 000             340,  000
Selling and administrative expense……….          260, 000             282,  000
Net operating income……………………………  $          2, 000      $      58,  000

REQUIRED:
Determine the unit product cost under:
Absorption costing
Variable costing
Prepare contribution formal variable costing income statements for May and June.
Reconcile the variable costing and absorption costing net operating incomes.
The company’s Accounting Department has determined the break-even point to be 28,000 units per month, computed as follows:

Fixed cost per month   =   $ 420,000        =  28,000 units
Unit contribution margin       $ 15 per unit
Upon receiving this figure, the president commented. “There’s something peculiar here. The controller says that the break-even point is 28,000 units per month.  Yet we sold only 26, 000 units in May, and the income statement we received showed a $ 2, 000 profit.

Which figure do we believe?”   Prepare a brief explanation of what happened on the May income statement.

PROBLEM 5-22 SANDI SCOTT
Absorption and Variable Costing: Production Constant, Sales Fluctuate (LO 5-1, LO 5-2, LO 5-3)

Sandi Scott obtained a patent on a small electronic device and organized Scott Products, Inc. to produce and sell the device. During the first month of operations, the device was very well received on the market, so Ms. Scott looked forward to healthy profit. For this reason, she was surprised to see a loss for the month on her income statement.

This statement was prepared by her accounting service which takes great pride in providing its timely financial data. The statement follows:

Scott Products, Inc.
Income Statement
Sales (40,000 units)…………………………………………………                                    $200, 000
Variable expenses
Variable cost of goods sold……………………………….   $ 80,000
Variable selling and administrative expenses …         30,000                    110,  000
Contribution margin…………………………………………                                           90,  000
Fixed expenses
Fixed  manufacturing overhead ……………………….       75, 000
Fixed selling and administrative expenses……….        20, 000                     95,  000
Net operating loss …………………………………………………                                     $   (5, 000)

Ms. Scott is discouraged over the loss for the month because she had planned to use the statement to encourage investors to purchase stock in the new company. A friend who is a CPA, insists that the company should be using absorption costing rather than variable costing.  He argues that if absorption costing had been used, the company would have reported a profit for the month.

Selected cost data relating to the product and to the first month of operation follow:

Units produced ……………………………………………………………………… 50, 000
Units sold ………………………………………………………………………………. 40, 000
Variable cost per unit:
Direct materials………………………………………………………… $     1.00
Direct labor …………………………………………………………..…. $     0.80
Variable manufacturing overhead ……………………………  $     0.20
Variable selling and administrative expenses…………..  $      0.75

REQUIRED: also does realistic computer animation for special effect in movies.

Complete the following:
Complete the product cost under absorption cost.
Redo the company’s income for the month using the absorption costing.
Reconcile the variable and absorption costing net operating income (loss) figures.
Was the CPA correct in suggesting that the company really earned a “profit” for the month?
Explain?
During the second month of operations, the company again produced 50,000 units but sold
60,000 units (Assume no change in total fixed costs).
Prepare a contribution format income statement for the month using variable costing.
Prepare an income statement for the month using the absorption costing.
Reconcile the variable costing net operating incomes.

PROBLEM 6-16 Second – Stage Allocation and Product Margins (LO 6-4, LO 6-5)
AnimPix, Inc.  is a small company that creates computer-generated animation for films and television. Much of the company’s work consists of short commercials for television, but the company

The young founders of the company have become increasingly concerned with the economics of the business-particularly because many competitors have sprung up recently in the local area.
To help understand the company’s cost-structure, an activity-based costing system has been designed.
Three major activities carried out in the company; animation concept, animation production, and contract administration. The animation concept activity is carried out at the contract proposal stage when the company bids on projects. This is an intensive activity that involves individuals from all parts of the company bids on the projects. This is an intensive activity that involves individuals from all parts of the company in creating storyboards and prototype stills to be shown to the prospective client. After the client has accepted a project, the animation goes into production and contract administration begins.

Technical staff do almost all the work involved in animation production, whereas the administrative staff is largely responsible for contract administration. The activity cost pools and their activity measure and rates are listed below:

Activity Cost Pool                     Activity Measure                      Activity Rate
Animation concept………………… Number of proposals           $ 6, 000 per proposal
Animation production……………. Minutes of animation          $ 7, 700 per minute of animation
Contract administration…………  Number of contracts            $ 6, 600 per contract

These activity rates include all of the costs of the company, except for the costs of idle capacity and re-organization-sustaining costs. There are no direct labor or indirect materials costs.
Preliminary analysis using these activity rates has indicated that the local commercials segment of the market maybe unprofitable. This segment is higly competitive. Producers of local commercials may ask several companies like Anim Pix to bid which results in an unusually low ratio of accepted contracts to bids.

Furthermore, the animation sequences tend to be much shorter for local commercials than for other work. Because animation work is billed at standard rates according to the running time of the completed animation, the revenues from these short projects tend to be below average. Data concerning activity in the local commercials market appear below:

Local
Activity  Measure                                Commercials
Number of proposals ……………………..        20
Minutes of animation …………………….        12
Number of contracts ………………………          8

The total sales for local commercials amounted to $240,000.

REQUIRED:
Determined the cost of serving the local commercial market.
Prepare a report showing the margin earned serving the local commercial market. (Remember, this company has no direct materials or direct labor costs.)
What would you recommend to management concerning the local commercial market?

PROBLEM 6-17  Precision Manufacturing , Inc.
Comparing Traditional and Activity – Based Product Margins (LO 6-1, LO 6-3)

Precision Manufacturing Inc. (PMI)  makes two type of industrial component parts – the EX300 and the TX500. An absorption costing income statement for the most recent period is shown below:

Precision Manufacturing Inc.
Income Statement
Sales ………………………………………………………..  $ 1, 700, 000
Cost of goods sold……………………………………      1, 200, 000
Gross margin……………………………………………          500, 000
Selling and administrative expenses…………          550, 000
Net operating loss …………………………………..  $      ( 50, 000)

PMI produced and sold 60,000 units of EX300 at a price of $20 per unit and 12, 500 units of TX500 at a price of $40 per unit. The company’s traditional cost system allocated manufacturing overhead to products using a plantwide overhead rate and direct labor dollar as the allocation base. Additional information relating to the company’s two product lines is shown below:

EX300                          TX500              Total

Direct materials………………… $ 366, 325                      $ 162, 550         $ 528, 875
Direct labor………………………. $ 120, 000                      $    42, 500            162, 500
Manufacturing overhead…..                                                                   508, 625
Cost of goods sold……………..                                                                      $ 1, 200, 000

The company has created an activity-based costing system to evaluate the profitability of its products. PMI’s ABC implementation team concluded that $50,000 and $100,000 of the company’s advertising expenses could directly traced to EX300 and TX500, respectively. The remainder of the selling and administrative expenses was organization – sustaining in nature. The ABC team also distributed the company’s manufacturing overhead to four activities as shown below:

Manufacturing                                           Activity
Activity cost Pool (and activity measure)           Overhead           EX 300    TX 500   Total
Machining (machine-hours)…………………       $198, 250                  90,000  62,500     152,500
Setups (setup hours)…………………………….         150, 000                         75        300             375
Product-sustaining costs………………………          100, 000                        1            1                   2
Other ( organization-sustaining costs)                60, 375                        NA          NA               NA
Total manufacturing overhead cost……..     $ 508,   625

REQUIRED:
Using Exhibit 6-12 as a guide, compute the product margins for the EX300 and TX500 under the company’s traditional costing system.
Using  Exhibit 6-10 as a guide, compute the product margins for EX300 and TX500 under the activity-based costing system.
Using Exhibit 6-13 as a guide, prepare a quantitative comparison of the traditional and activity-based cost assignments. Explain why the traditional and activity – based cost assignments differ.

PROBLEM 6-18  Comparing Traditional and Activity-Based Product Margin (LO 6-1, LO 6-3,
LO 6-4, LO 6-5).

Rocky mountain corporation makes two types of hiking boots – Xactive and the Pathbreaker . Data concerning these two product lines appear below:

Xactive                        Pathbreaker
Selling price per unit……………………………………………  $ 127. 00                         $ 89. 00
Direct materials per unit……………………………………..       64. 80                              51.00
Direct labor per unit ……………………………………………       18. 20                              13.00
Direct labor hours per unit …………………………………          1. 4 DLHs                             1.0 DLHs
Estimated annual production and sales………………        25, 000 units                  75, 000 units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead……………………….. $2, 200, 000
Estimated total direct labor-hours ………………………………….        110, 000 DLHs

REQUIRED:

Using Exhibit 6-12 as a guide, compute the product margins for the Xactive and the Path breaker products under the company’s traditional costing system.

The company I considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (Other cost pool includes organization-sustaining costs and idle capacity costs):

Estimated                   Expected Activity
Activities and Activity Measures                  Overhead cost       Xactive   Pathbreaker     Total
Supporting direct labor (direct labor-hours)       $ 797, 500       35,000        75,000          110, 000
Batch setups (setups)………………………………..           680, 000            250              150                   400
Batch setups……………………………………………..            650, 000                1                  1                        2
Other………………………………………………………..               72, 500             NA               NA                      NA
Total manufacturing overhead cost…………..     $2, 200, 000

Using Exhibit 6-10 as a guide, compute the product margins for the Xactive and the Path-breaker products under the activity-based costing system.

Using Exhibit 6-13 as a guide, prepare a quantitative comparison of the traditional and activity-based cost assignment. Explain why the traditional and activity-based cost assignments differ,….

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FIN 501 SLP Module 1

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Module 1 – SLP

The Time Value of Money and Financial Statement Analysis

Conducting Financial Ratio Analysis

Select a publicly traded U.S. company that has paid a dividend for at least the last three years, and conduct a financial ratio analysis. You will be using this company for other assignments in this course; thus, please spend adequate time locating a company. Please consider reviewing http://finance.yahoo.com to locate a company.  The company must have data available for you to conduct a financial ratio analysis.  It’s important to select a company in an industry that has industry ratio numbers.  You cannot select a privately held company.

Calculate all the following ratios for the company for the past three years and compare them to the appropriate industry benchmarks:

ACG6175 CMBA Summer 2015 Final Exam

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Final Examination – ACG6175 CMBA Summer 2015

By submitting this examination for grading I affirm that I have not discussed this examination with any other person, nor accessed or employed any information not included in the materials presented below.

Required:
Write your answers in standard English.
Include any computations you make in completing your answers.
Be specific.

1) Decompose Tesla’s ROE for the annual periods 2012-2014. Note any trends you observe.
2) Tesla notes that Q1 automotive revenue includes $51 million from the sale of ZEV credits.* Assuming that 2012-2014 annual revenues are comprised of the same percentage of ZEV revenues as was the case in Q1 of 2015, re-compute Tesla’s income after removing the effect of the ZEV sales and decompose ROE using the revised data.
3) Compare your new calculations to your ROE decomposition from question 1.
4) Comment on the quality of Tesla’s earnings.
5) Given that Tesla has consistently generated losses, how has the company managed to survive? Read Tesla’s Stockholder Letter for the first quarter of 2015. Tesla repeatedly refers to “non- GAAP” results.
6) What are the specific departures Tesla makes from GAAP in computing these numbers?
7) Why do you think the company keeps referring to “non-GAAP” measures?

Saint GBA334 Final Exam 2015 Graded

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Question 1.1.Slack time in a network is the: (Points : 2)
Amount of time that an activity would take assuming very unfavorable conditions.
Shortest amount of time that could be required to complete the activity.
Amount of time that you would expect it would take to complete the activity.
difference between the expected completion time of the project using pessimistic times and the expected completion time of the project using optimistic times.
amount of time that an activity can be delayed without delaying the entire project
Question 2.2.Given an activity’s optimistic, most likely, and pessimistic time estimates of 4, 12, and 18 days respectively, what is the PERT variance for this activity? (Points : 2)
2.33
5.44
8.00
64.00
None of the above

PHI 103 Week 1 Assignment 1

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Plato’s “Allegory of the Cave” illustrates the movement of a man from ignorance to enlightenment, and then reveals man’s inability to ever return to the unknowing and innocent state in which he existed before. Plato believed that when someone lives a sterile life, wherein only his/her understanding is the only one that exists, and does not contribute anything, that life is a not one worth living, as stagnation is the only thing that exists. A life that is worth living, to Plato, is one where the pleasures of learning, honor, and money exist in abundance. He believed that philosophers have the best lives.

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Given the Following Data, Complete the Table

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Given the following data, complete the table below and calculate the Cost of Goods Sold and the Cost of Sales %. 15 pts Round %’s to a tenth eg. 35.5%

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Computerized Machining Center

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A computerized machining center has been proposed for a small tool manufacturing company. The new system, which costs $250,000.In the first year, it will generate annual revenues of $100,000 and will require $25,000 in annual labor expenses, $15,000 in annual material expenses, and another $10,000 in annual overhead (power and utility) expenses. Assume that the general inflation rate will be a 20% increase during the project period that will affect all revenues increasing by 20% per year thereafter and we except that salary for labor increase by 3% and overhead expenses will increase by 5% per year thereafter , and that cost of materials expenses will increase by 7% per year thereafter . for example ,whereas annual revenues had been estimated at $100,000, under the conditions of inflation they become 20% grater in year 2, or $120,000;and greater in year 3;and so forth. The automation facility would be classified as a seven-year MACRS property. The company expects to dispose out the facility at the end of 4th year and it will be sold for $120,000. Under these circumstances.
a) Develop the project’s cash flows over its project life. In your calculations use table value.
years

Marques Gourmet Coffee

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Jose Ricardo Marques from San Pedro, Brazil is a fourth generation coffee plantation grower. Jose’s great grandfather, Manual, started with 1,000 acres of coffee bean trees in the fertile valley of Brazil in the early 1900s. Through careful harvesting and production processes, Manual was able to develop a high quality premium coffee bean, which is used in the finest quality coffee blends. The family now owns close to 50,000 acres of coffee trees and is a major supplier to national companies specializing in gourmet coffee brands.

As Marques Coffee Beans has moved through the generations, family members have assumed various roles in the company operations. Jose, who grew up with the business, went to the Unites States for his college undergraduate degree and stayed on to earn an MBA degree with an emphasis in entrepreneurial studies. His goal has always been to start his own coffee company in the United States.

Liberty BUS 223 Time Value of Money

Liberty BUS 223 Time Value of Money in $8 Only

Take one of your goals and use time value of money with it. You need to include your goal and inputs. For example, one of my goals is to buy furniture in 12 months and it will cost me $1,000. You need to find out how much you can earn on your money and how much you need today or how much you need to put away each month. Therefore, I could say that the interest rate is 2% and the time frame is 12 months. My FV is $1,000 and I would be solving for PMT in this situation.

Hints

When it is monthly, you need to change the setting to 12 payments per year on the calculator and divide the interest by 12 if you are using Excel.
If you are paying out for a payment or the present value (most of the time you will be using PV), then you need to enter it as a negative number.
Try to estimate what you think it will be before completing the mathematical equation. If you are getting a car payment of $1,000, then you probably entered something wrong.
Always clear out the calculator after each problem (2nd FV).

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ACC 400 Complete This Matrix

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Question:

Complete this matrix by providing at least 2 reasons why you agree with each of the following author’s statements (page 17 of the article).

Support your arguments with at least 125 words for each agreement.

Statement: “In the future, I envision more companies moving toward actual cost systems. Standard cost variance analysis will no longer be required because inventory transactions will be recorded at actual cost.”

I agree because…..

Statement: “This change will free up significant resources in the finance department and will allow costs analysts to function more as a business partner within the organization.”

I agree because…

Statement: “This change will free up significant resources in the finance department and will allow cost analysts to function more as business partners within the organization. “

I disagree because…..

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Principles of Real Estate

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Case: Summerlin, Las Vegas Nevada (www.summerlin.com)
Case Description
For this case, the Summerlin development in Las Vegas, Nevada will be used as the basis of your analysis. The objective is to first review the development and then choose a topic that interests you. Use Chapters 5 and 6 of the Ling and Archer text to guide your analysis. For example, from Chapter 6, you can use as example analysis that of the three developments: Elysian Forest, Palm Grove Office complex and Plane Vista Apartments. Use the information sources that are identified in these discussions to apply to Summerlin, such as population growth from the Census Bureau (www.census.gov).

The paper should be 3 to 4 pages, single-spaced with margins not exceeding 0.7 inches. The page count does not include tables, charts and references. Use standard footnote and/or endnote formats and include fully identified references on a separate page(s).

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BMGT 110 Assignment 1 Week 4

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Submit Files – Assignment #1

Hide Submission Folder Information
Submission Folder
Assignment #1
Instructions
Assignment #1: (Week 4)

Purpose:

Business stakeholders, including shareholders, employees, customers, and the general public, receive positive benefits from businesses that follow ethical principles and practices. In the workplace, employees may find themselves in situations in which they have to choose the appropriate behavior. It is possible to encounter situations that give rise to conflicts of interest, conflicts of loyalty or issues of honesty and integrity. When they do, you will be called upon to make difficult decisions.

NUTR100 Week 4 Latest 2016 Nov

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Please submit meal Planning for Lipids Assignment here.

Respond to the following questions in complete sentences and paragraphs. This section should be at least 200 words.

What is the AMDR for fat in the diet?
What was your perception of dietary fat before reading this week’s resources?
How has your perception changed?
Below is a sample one-day menu for Mrs. Smith. Her doctor just told her she is at risk for developing heart disease since her cholesterol is a little high. The doctor has asked her to meet with a registered dietitian to learn more about heart-healthy fats to include and which unhealthy fats to avoid. She hopes to meet with a dietitian next week, but in the meantime, she needs help making these changes.

UMUC HRMN367 GLOBE Table Assignment

UMUC HRMN367 GLOBE Table Assignment in $62 Only

Create a table that compares two societal cultures on the nine dimensions of culture identified by the GLOBE project. Depending on the countries you choose, you may need to do more research. Your table should have three columns, one with the nine dimensions, one with the first country, and one with the second country.

Following is an example of comparing one dimension between Germany and China:

Dimension

Germany

China

Assertiveness

GLOBE scores: West 4.55 & East 4.73
Highest 25% GLOBE study
Work relationships are to the point and strict
GLOBE score: 3.76
Moderate range score
Indirect approach to communication
Background and Summary of GLOBE

The Wharton Business School of the University of Pennsylvania was the home of the GLOBE Research Project, which investigated variations in business leadership worldwide. GLOBE comprised 170 researchers in 62 societies over 11 years. The research team’s stated objective was…

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