Hello

Am an international student (plz remember when writing ) Accounting major and currently taking Management Information System(MGMT 336)

And I have this paper due.

The paper am doing is about ebay (the website)

just talk about ebay in general.

bibliography; 3 references (url is fine)

Thank you

Customer is requesting that (bolavens) completes this order.

Managerial accounting relies on internal detailed data, something that is not publicly available. However, it is amazing how much information a 10-K filed with the SEC contains. We can use this information with some assumptions to better understand concepts, analyze, and budget.
Look at Netflix, download the company?s 10-K for the past three years from its website (http://ir.netflix.com/) or the SEC database (http://www.sec.gov/edgar.shtml). Review some information and learn about the company and how we can use the information contained in the 10-K. Would you classify Netflix as a service company, a merchandiser, or a manufacturer? Does Netflix have any inventory? Which expenses would you classify as variable and which ones would you consider fixed based on traditional definitions? Identify the segments.
Use the Description of Business and Management Discussion and Analysis in the 10-K to identify costs Netflix incurs in each element of the value chain. Identify some of the company?s other cost objects, if any. Why is this information relevant?
Always include the name of the organization(s), time period covered and source of information. It is important to answer the questions as posed. The document should be 2 pages and written in a clear and concise manner, or present tables as required. Support your discussion or tables with references in APA format. You are encouraged to use Excel or other compatible spreadsheets when computations are involved. You can turn in the spreadsheet instead. The content should be equivalent to the page length suggested for a word processing document.
accountingexplanation.com. (n.d.). Advantages, Disadvantages, and Limitations of Variable Costing Systems. From http://www.accountingexplanation.com/advantages_disadvantages_limitations_of_variable_costing.htm

Martin, J. R. (n.d.) Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 11: Conventional Linear Cost Volume Profit Analysis. Retrieved from http://maaw.info/Chapter11.htm

Slideshare. (n.d.). Determining How Costs Behave. Retrieved from http://www.slideshare.net/mingxinlu/cost-accounting-determining-how-cost-behaves

Walther, l. (2012). Principles of Accounting. Chapter Twenty-Three: Reporting to Support Managerial Decisions. Retrieved from http://www.principlesofaccounting.com/
accountingexplanation.com. (n.d.) Welcome to Accounting Explanation Website. Retrieved from http://www.accountingexplanation.com/

Securities and Exchange Commission (SEC). (2007). Beginner's Guide to Financial Statements. Retrieved from: http://www.sec.gov/investor/pubs/begfinstmtguide.htm

* Task: In your paper, identify means whereby IT managers as purchasing agents participant in fraudulent activities (e.g., obtain kick-backs from IT vendors). Suggest measures or actions (e.g., principles, directives, policies) that chief information officers (CIOs) or chief technology officers (CTOs) might mandate to reduce fraud and other unethical practices protecting the reputation of the organization and the infrastructures of computer systems.

** I wrote this paper, but I want it to be edited. Please could you check it for plagiarism, sentence structure with grammar mistakes according to APA 6th.

Thanks for your hard work
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Required Reading:
Competitiveness Strategy
http://apps.develebridge.net/amap/index.php/Competitiveness_Strategy
Review, for cursory examination only to identify further research opportunities
http://en.wikipedia.org/wiki/Anti-globalization_movement

Assignment 5 Bretton Woods Institutions
?Bretton Woods Institutions
The Bretton Woods institutions were created in the aftermath of World War II. Many believe they are obsolete or are in need of massive redesign. The way forward must reference the road that has been traveled so far. As such, provide a 7 page paper that discusses Bretton Woods, International Bank for Reconstruction and Development (IBRD), International Finance Corporation (IFC), Multilateral Investment Guarantee Agency (MIGA), and International Monetary Fund (IMF). This narrative should also answer the question which of these acronyms might help a country with its balance of payments versus help with funding to rebuild roads (i.e. after a tsunami). In addition, find at least two scholarly references that discuss what some consider (or not) to be the failure of the IMF and its neo-liberal economic Golden Straightjacket policies.

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The central purpose of this assignment is to:

1. Develop your knowledge of the marketing discipline from its historic roots to
the present and future.

2. Assess your ability to take a critical approach to the subject.

My topic is:
New technologies are a major threat to marketing (McKenna, 2002). Do you
agree with this diagnosis?
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Assessment Criteria:
Evidence of an extensive literature search (through appropriate referencing
e.g., Harvard system-see the handbook).
Ability to articulate and critically develop ideas, knowledge and concepts.
Evidence that you can integrate and use the literature in your paper.
Relevance of your answer.

Articles and Journals:

1. See the articles handed out in class and your book of readings
2. Journal of Marketing, European Journal of Marketing, Marketing Theory,
Industrial Marketing Management.
============================================================
Must use Articles and Journals, No internet resource
Use below books
Major reference work:

Weitz, B.A., and Wensley, R. editors. Handbook of Marketing, Sage Publications.

Challenges to marketing and new developments:

Brooks, R., and Palmer, R. The New Global Marketing Reality, Palgrave Macmillan.

Brownlie, D., Saren, M. Wensley, R. and Whittington, R. editors. Rethinking
Marketing, towards critical marketing accountings, Sage Publications.

Deshpande, R. editor. Developing A Market Orientation, Sage Publications.

McKenna, R. Total Access, HBS Press.

Bernays and the development of PR and Advertising

Tye, L. The Father of Spin, Crown.

Cross-cultural marketing

Trompenaars, F., and Woolliams, P. Marketing Across Cultures, Capstone Publishing.

Usunier, J-C. (1997) Marketing Across Cultures, Prentice-Hall.

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SOURCES HAVE BEEN UPLOADED.

The term paper is to be a business plan for a hypothetical new venture. At the student's option, a real business may be described. However, proprietary information must not be submitted. Neither the instructional staff nor the University will agree to a non-disclosure or non-compete agreement, nor will the instructional staff or the University be liable for any disclosure, either intentional or unintentional.

The term paper is to be the original work of student him/herself and must not contain extensive "copy-and-paste" from other publications, including business planning software or online copies of business plans. References must be given appropriate, complete citations consistent with good scholarship and advanced standing in the program. Failure to cite quoted material will result in grade of F without the option of rework.

The plan should be 15 to 20 pages in length, single spaced, using a 12-point font. Margins must be 1-inch on all sides. Pages beyond page 20 will neither be read nor graded, however, useful appendices may be included there. In the case of appendices, the most salient information must be summarized in the plan's body.

The plan must have a cover page, table of contents, and a two-page Executive Summary. The cover, table of contents and Executive Summary are not counted toward maximum length.

The business plan must present all of the essential elements needed for a potential investor to make a decision. These elements include a succinct statement of the business opportunity, target market and penetration, competition, management team qualifications, marketing, operations, break even and payback, as well as projected return on investment using discounted cash flow analysis.

A pro forma cash budget should be used to develop financial projects. This cash budget should incorporate the elements of the sales forecast and the expected expenses. The detailed cash budget should be the first appendix. Its contents should be summarized in the body of the business plan.

Please download the Business Plan Scoring Rubric to help organize your paper. The rubric illustrates exactly how your score will be derived. A Sample Cash Budget also is provided for downloading. Finally, a simplified cash budget exhibit in Excel may be downloaded for study.Simplified Cash Budget 5/14/2007

This spreadsheet illustrates a simplified cash budget exhibit. It is offer AS IS and is not warranted for usability, accuracy, or anthing else.
The author is not liable for any errors or omissions. The exhibit is intended only to illustrate how someone MIGHT create a 36-month sale
budget and cash flow forecast, if said someone were interested in doing so.

Startup Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
Sales Forecast
Units sold 0 8,000 8,000 10,000 10,000 10,000 10,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 14,000 14,000 16,000 16,000 16,000 20,000 20,000 20,000 25,000 25,000 25,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 40,000 40,000 40,000 40,000 40,000
Average price per unit 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 12.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00
Total sales revenue = Units sold * Average price per unit 0 88,000 88,000 110,000 110,000 110,000 110,000 132,000 132,000 132,000 132,000 132,000 132,000 144,000 168,000 168,000 192,000 192,000 192,000 240,000 240,000 240,000 300,000 300,000 300,000 390,000 390,000 390,000 455,000 455,000 455,000 455,000 520,000 520,000 520,000 520,000 520,000
Total Cash Inflows (assumes no credit sales; no doubtful accts) 0 88,000 88,000 110,000 110,000 110,000 110,000 132,000 132,000 132,000 132,000 132,000 132,000 144,000 168,000 168,000 192,000 192,000 192,000 240,000 240,000 240,000 300,000 300,000 300,000 390,000 390,000 390,000 455,000 455,000 455,000 455,000 520,000 520,000 520,000 520,000 520,000

Cash Payments (Outflows)
Supplies and materials used in operations (production) 30% 0 26,400 26,400 33,000 33,000 33,000 33,000 39,600 39,600 39,600 39,600 39,600 39,600 43,200 50,400 50,400 57,600 57,600 57,600 72,000 72,000 72,000 90,000 90,000 90,000 117,000 117,000 117,000 136,500 136,500 136,500 136,500 156,000 156,000 156,000 156,000 156,000
Payroll (operations staff and management) 40% 0 35,200 35,200 44,000 44,000 44,000 44,000 52,800 52,800 52,800 52,800 52,800 52,800 57,600 67,200 67,200 76,800 76,800 76,800 96,000 96,000 96,000 120,000 120,000 120,000 156,000 156,000 156,000 182,000 182,000 182,000 182,000 208,000 208,000 208,000 208,000 208,000
Other Factory Expenses (including utilities and maintenance) 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500
Advertising & Promotion 1,000 500 500 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300
Selling Expenses (including sales staff; travel & entertainment) 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Administrative expense (including benefits & salary of owner) 0 0 0 0 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000
New plant and equipment; annual R&R 95,000 0 0 0 0 0 0 0 0 0 0 0 15,000 0 0 0 0 0 0 0 0 0 0 0 15,000 0 0 0 0 0 0 0 0 0 0 0 0
Other payments (e.g., taxes, loan payments, and interest) 15% 0 9,240 9,240 11,550 11,550 11,550 11,550 13,860 13,860 13,860 13,860 13,860 13,860 15,120 17,640 17,640 20,160 20,160 20,160 25,200 25,200 25,200 31,500 31,500 31,500 40,950 40,950 40,950 47,775 47,775 47,775 47,775 54,600 54,600 54,600 54,600 54,600
Total Cash Outflows 101,500 76,840 76,840 94,350 100,350 100,350 100,350 118,060 118,060 118,060 118,060 118,060 133,060 128,720 148,040 148,040 167,360 167,360 167,360 206,000 206,000 206,000 254,300 254,300 269,300 327,750 327,750 327,750 380,075 380,075 380,075 380,075 432,400 432,400 432,400 432,400 432,400

Cash Profit (Loss) (101,500) 11,160 11,160 15,650 9,650 9,650 9,650 13,940 13,940 13,940 13,940 13,940 (1,060) 15,280 19,960 19,960 24,640 24,640 24,640 34,000 34,000 34,000 45,700 45,700 30,700 62,250 62,250 62,250 74,925 74,925 74,925 74,925 87,600 87,600 87,600 87,600 87,600

Discounted Cash Flow Analysis
Hurdle Rate 20%



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Topic

The purpose of this assignment is to challenge you to think critically about the application of APES110 Code of Ethics for Professional Accountants. While it is not essential, you may like to undertake some independent research for this assignment. This could involve using the internet, library resources or media reports. The relevant topic in the unit materials is Topic 6. The assignment relates to Learning Outcomes 1-4 and Graduate Attributes 1,2,4 and 6.

Sam Zhang was employed as a qualified accountant in a small accounting practice. Following an investigation, the disciplinary committee of the professional body to which Sam belonged found that s/he (you can choose whether Sam is male or female) provided misleading sets of financial statements at the request of clients on several occasions in return for substantial payments. This was done without the knowledge of his/her employer.

Task

Critically discuss the major ethical issues raised by Sam?s behaviour making reference to relevant unit materials, particularly ASPES110, and any additional research you may undertake to support your discussion. In your analysis make sure you answer the following questions:

1. Which sections of APES110 have been violated?

2. Do you think the fact that Sam was practising as a professional makes a difference to an evaluation of his/her behaviour? Make sure you support your answer with reasons.


3. Why do you think the ethical issues you have identified occurred, and how might they have been avoided?


Marking guide for assignment

Part One Critical discussion of the professional standards that have been violated (marks awarded for depth of understanding and support provided by references to relevant unit materials and other sources) 70%
Part Two Discussion of whether it makes a difference to the evaluation of Sam?s behaviour that s/he was practising as a professional? 15%

Part Three Consideration of why the problems occurred and how they could have been avoided ( marks awarded for insight and plausibility) 15%




Assessment Title Exam Length Weight Mode No. Words






Assignment 2500
Assessment Notes
Essay

Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 4, 6





Learning Outcomes (LO) 1. Upon completion of this unit, students will be able to:
2. demonstrate an understanding of the nature of ethical reasoning; various ethical theories and concepts and the ethical dimension of business and professional activity;
3. 2. analyse particular business and professional activities using the methodology of ethics;
4. 3. explain how ethical considerations might be managed effectively within organisations;
5. 4. describe an informed perspective from which to evaluate business and professional activities.

Graduate Attributes (GA) Attribute Taught Assessed Practised
1 Knowledge of a Discipline
2 Communication Skills
3 Global Perspectives
4 Information Literacy
Students are required to locate and critically evaluate relevant literature
5 Life-Long Learning
Students are encouraged to reflect on their own experience and wider relevance of unit materials
6 Problem Solving
7 Social Responsibility



APES 110 Code of Ethics for Professional Accountants can be downloaded from website http://www.ceo.wa.edu.au/home/carey.peter/Accounting_and_Finance/APES_110.pdf

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Assignment :
Develop an idea or service worthy of a new business venture. The idea may consist of a new product or service or a new way of marketing an existing product or service. Once you decide on an idea or service, you should prepare a short (1-2 screens) report for the class, as a whole, to "sell" us on your idea. Your report should include the following:

A brief description of your concept (with enough detail so that others will understand how it works).
A preliminary assessment of market potential including target markets. As part of this assessment, you should identify who will be your customers and primary competitors.

Additional Notes:
This module examines marketing programs focusing on the planning aspects. It covers a number of important topics with which you should become familiar. As you read each chapter, compare and contrast the marketing programs for products and services. This mini-lecture will highlight some of the critical changes occurring in marketing programs.

Managing Product Lines, Brands and Packaging

One key point to consider is the declining power of brand equity. The checkout scanner, which allows companies to see sales data instantaneously, has fueled price wars in the packaged good arena. With increasing promotional activity, consumers have become more value-driven in their purchases, and retailers have responded with the introduction of private label goods. Frequently, the perceived difference in quality between manufacturers' and private label goods is minimal, spurring the growth of private labels. Brands have also been a party to their own decline. With a long period of prosperity, primarily based on the consumers' one-time obsession with brands, the brands began growing complacent in their activities to differential themselves and justify their premium price.

The idea of brands, however, is not passe. Brandholders have been fighting back with "fighting brands." In this strategy, marketers re-position brands by cutting prices of some well-known products and re-positioning them as higher-grade alternatives to the store brands and other low-priced fare that appeal to budget-minded shoppers. For example, Miller Brewing Company has dropped prices on Miller High Life and revived the old "Miller Time" ads to go after store and discount brands.

The challenge is to calibrate a fighting brand to make it good enough to draw consumers from low-priced rivals but not so good that it will clobber the company's top brands or its profit margins. For example, when P&G re-positioned its Luvs diapers as lower-priced brand, sales of Pampers, its premium priced brand, fell. Pampers recovered when it introduced a new, thinner diaper. P&G's total share rose shortly after and has maintained the pace since then.

A strategy for new product development is one of the most important activities for any firm. If a firm does not obsolete its own products, sooner or later someone else will. In creating a new product approach and strategy, there are some very important questions to consider:

Is there a current need for the product?
Is the market big enough for the company and its current or future competitors to operate in and make a profit?

As part of this question, the firm will need to assess:
1. the number and type of customers that it plans to target;
2. the percentage of the market that the firm can capture;
3. whether the firm can be the best in the market or will be a quality or value follower.

What will the future hold for firms? The strongest possible role for firms will be to tailor new products to the tastes and needs of individual consumers. The routine, cost-efficient customization of products, referred to as "mass customization," is an increasingly efficient manufacturing activity, made possible by the same information processing advances that make tracking individual customer relationships possible.

Mass customizers use computer-controlled production processes to manufacture individually customized products by combining any of a wide array of production modules. But to be successful, they must also put in place an efficient mechanism for learning an individual customer's product specifications prior to manufacturing a product for that customer. As a result, there is an intrinsic link between mass customization and interactive, one-to-one marketing.

The number of mass customizers is growing rapidly. There are companies that mass customize bicycles, automobiles, windows, clothing (e.g. bathing suits, jeans) and greeting cards. Although it is predicted that mass customization will eclipse mass production, there will still be a demand for mass products or services such as McDonald's. Why? In part, because the attraction of these mass product/services is that they are predictably the same. Among other benefits, they help consumers fit in. People are social animals and some products are socially unifying experiences. The Super Bowl and movies such as The Phantom Menace are popular partly because they represent shared experiences. The same is true for a wide variety of products and services.

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It is often said that the best companies can repeatedly pull out of mistakes with their strong cultures and will to succeed. This may be true, but more importantly their success or failures rest on how well they conduct and control the product strategy that often drives the rest of the marketing strategy process. The most successful and resilient companies are able to achieve product planning excellence. Regardless of size or category dominance, if firms do not reinvent their corporate charter and product franchise, someone else will. Nothing is forever in the world of global product marketing, and the only thing that we know for certain is that if a firm sits on its laurels for very long they will be undercut or flanked, sooner or later.

Reinventing a company's franchise requires foresight. It also requires the courage to challenge conventional wisdom. It means having the confidence to think outside the comfort zone. This activity taps all of the company's resources to leverage its assets and skills. It has the power to increase sales and profits - or if performed badly, can cost the firm everything it has worked to gain. Given these challenges, why focus on reinventing products or services? Because reinvention is much more likely to succeed than new product development, new business development or acquisition for two major reasons:
The costs and risks of reinventing the franchise are substantially lower because the tools, systems, talents and skills are already in place.
The rewards can be considerably higher, since a company is starting with what it knows and the learning curve is flatter.

Microsoft, Intel and Ford have learned how to play this game. To generate real growth, managers of successful brands cannot just respond to change. They must anticipate and be a catalyst for change.



Preemptive marketing involves many different possibilities for the leader to assume a defensive or offensive position in the market and with competitors. The primary elements for a firm to consider in a preemptive action are that delay and/or position are critical and that nothing is forever. The firm must recognize that sooner or later it will be essential to conduct some type of preemptive action if the firm is to maintain control or partial control of the niche or share position.

There are many reason for a leader to adopt a preemptive strategy approach, but often it is a consequence of product maturity . The leader firm recognizes that another firm(s) has developed a superior capability in product or services. While is possible for a challenger or other strategic planning firm to develop a preemptive position, the reasons tend to be more to disrupt the course of the industry in order to gain advantage against an entrenched leader firm.

While this can be a very beneficial move, it has a tendency to convey a message to other firms in the industry that the firm could be posing a serious threat to all others in the industry. Firms that have done this, such as People Express, often find themselves able to ride the crest of the wave of success only so far and so long, unable to sustain the retaliatory moves of the industry in general. The primary purpose of the leader or challenger is to maintain or occupy more of the critical or prime positions in the industry, ranging from the position in the mind of the consumers or distributors to the physical location of retail facilities and control of critical raw materials and other resources critical to success in the industry.

There are a number of preemptive strategies an organizations take. Some examples are:
Providing the dominant product design in the industry, including expanding the scope of the product.
Positioning the product more effectively.
Constantly adding to the market segments.
Capturing key accounts, occupying prime locations, developing preferential access/key distributors, control supply systems and distribution logistics.
Engaging in educational/promotional activities designed to develop the skills of distributors. This could include a number of activities designed to enhance the capabilities for the distributors to better serve their customers.

In all of these examples, there are firms both winning and losing with this strategy. Can you identify organizations following this strategy? What was the outcome?

request IRish REd

Compare and contrast Lessinger v. CIR 872 F2d 519 (2d Cir. 1989) and Seggerman Farms, Inc. v. CIR (7th Cir. 2002) - Which is more supportable, or which do you feel is correct. (Please argue your position with cases and law)

This is a masters level class and only primary authority will be considered as authoritative and not simply an interpretation. Secondary authority will be given its due weight.

The papers must be ten pages of text with ten internal citations. The paper should include the use of subheads, be properly footed, and include a formal bibliography. The paper must conform to Turabian and we were told to follow Blue Book A Uniform System of Citation.

Thank you very much!

EVERYTHING MUST BE IN APA FORMAT
INSTRUCTIONS
WRITE ONE FULL COMPLETE PAGE FOR EACH QUESTION FOLLOWED WILL 2 REFERENCES LOCATED RIGHT BEHIND THE PAPER IN WHICH THEY BELONG TO.
Question 1
Last year we were flooded with news coverage and discussion of "Obamacare," The Patient Protection and Affordable Care Act. Discuss how well this legislation addresses issues of effectiveness, efficiency, equity, and other ethical issues.

WARNING: There is a lot of non-academic and/or highly politicized coverage of this issue. It is your challenge to wade through the mud to get to solid ground in your analytical process.

Question 2
"Welfare" has gone through many changes over time. How have changes in welfare, specifically food stamps, job training, subsidized housing, and cash payments, reflected policy priorities and social values? How well are we addressing poverty in this country?

INSTRUCTIONS
WRITE 250 WORDS PER QUESTION AND PLACE TWO REFERENCES BEHIND EACH QUESTION.

QUESTION 1
Discuss how one can recognize the merit system principles and prohibited personnel practices. Focus on the various mandates for personnel within the public sector and how those practices may need to be re-examined.
Explain how the grouping of activities helps to attain program objectives. How do they apply in public management?

QUESTION 2
Discuss your thoughts on how the government handles emerging information technology. Should there be some form of control?

You are a Consultant for an international car rental company with a multi-billion pound turnover. The company has more than 60,000 employees. It is one of the largest rental car companies in Europe but has the approach and feel of a small business. The business has a reputation for providing exceptional customer service.
Task

The Managing Director has asked you to write an essay that discusses the suitability of different work cultures, motivational theories and leadership styles for this company.


General advice

In order to perform well in this assignment, you will need to demonstrate an understanding of different theories and an appreciation of how applicable they would be for the car rental company outlined.

You may find it useful to perform research on the car rental industry to establish how companies within this sector operate.



Additional information:
? You should Reference all information appropriately, using the Harvard referencing system and provide a complete list of references.
? Your essay should not exceed 1000 words in length and must be in your own words.

I want your analysis of the issues, not a report of what others think or have said. This is not a research paper.
Show me that you understand the issues surrounding intellectual property, the ethical theories that you discuss, and
how to apply ethical theories to the topic. Class lectures and discussion will also be essential.

The Johnsons Chapter 5 explains the difference between copyrights and patents ??" be sure to address patents.
Johnsons Chapter 2 describes the various moral theories you will write about.
You will find on reserve: Richard A. Spinellos Cyber Ethics: Morality and Law in Cyberspace, third edition, pages
131 to133. Published by Jones and Bartlett Publishers, Boston. Copyright 2006. It discusses Amazons 1-click
shopping method.

Do not consult any sources other than these readings, and the quote from Wikipedia, below.
You do not need to quote the readings ??" but if you do, you must cite your source properly.

Wikepedia also describes the method:
1-Click, also called one-click or one-click buying, refers to the technique of allowing customers to make
online purchases with a single click, with the payment information needed to complete the purchase already
entered by the user previously. More particularly, it allows an online shopper using an internet marketplace
to purchase an item without having to use shopping cart software. Instead of manually inputting billing and
shipping information for a purchase, a user can use one-click buying to use a predefined address and credit
card number to purchase one or more items. [ Quoted from http://en.wikipedia.org/wiki/1-Click ]
By storing a cookie that identifies you on your computer, the transaction can be performed with just one mouse click.
The cookie is matched to name, shipping address and billing information, stored on Amazons server, from your
previous purchases. In this way, you dont need to re-entered this information during subsequent purchases. ??" GJK

NOTE: The phrase natural rights is used in this assignment, and is used in Johnsons Chapters 2 and 5.
Several ethical theories can be used to support a concept of natural rights.
Appeal to whichever makes most sense in the context of your answer.
By sure to say whether you are adopting a Kantian or a Social contract perspective, and if the latter,
whether you use Lockes or Rawls version.

Section 1: What reasons could a rule utilitarian cite for allowing the government to grant legal patent
protection to Amazon.com for its 1-Click checkout method? (Such a patent would forbid any
other company from using software with the same 1-Click checkout functionality, unless they pay
Amazon a royalty, even if it is developed without copying Amazons program code.)

Section 2: What reasons could a rule utilitarian cite for claiming that this patent should not be granted?

Section 3: What reasons could a natural rights theorist cite for allowing the government to grant legal
patent protection to Amazon.com for its 1-Click checkout method?

Section 4: What reasons could a natural rights theorist cite for claiming that this patent should not be
granted?
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Research and write about off-balance sheet items and the effects to analyzing a companys financial position.

Define off balance sheet items
Give examples of off-balance sheet items and describe how they may effect a companys financial statements
Choose one type of item and describe in detail how these items are treated in Financial Systems Analysis and the potential impact to the financial well-being of a company
Research regulations and accounting treatment of off-balance sheet items

A couple of definitions of Off Balance Sheet Items:
Off balance sheet (OBS) usually means an asset or debt or financing activity not on the company's balance sheet. It could involve a lease or a separate subsidiary or a contingent liability such as a letter of credit.
Contrast to loans, debt and equity, which do appear on the balance sheet. Examples of off-balance-sheet financing include joint ventures, research and development partnerships, and operating leases (rather than purchases of capital equipment).

Operating leases are one of the most common forms of off-balance-sheet financing. In these cases, the asset itself is kept on the lessor's balance sheet, and the lessee reports only the required rental expense for use of the asset. Generally Accepted Accounting Principles in the U.S. have set numerous rules for companies to follow in determining whether a lease should be capitalized (included on the balance sheet) or expensed.

This term came into popular use during the Enron bankruptcy. Many of the energy traders' problems stemmed from setting up inappropriate off-balance-sheet entities.

Customer is requesting that (WORDSTRESS1) completes this order.

Resource: Cases in Financial Management
Cases in Financial Management (2nd ed.)
J. Sulock and J. Dunkelberg
Wiley, 1997

Prepare a 350- to 700-word analysis of the Reeds Clothier case in Cases in Financial Management.


Format your paper consistent with APA guidelines (6th edition), including page headers, title page, in text citations, and references page.


Analysis of the Reeds Clothier Case
Summarize the case (I will email this in a pdf. Case 16 Reed's Clotheier Inc. Working Capital Policy)

Formulate answers to questions 1??"8. For question 1, calculate the ratios in Exhibit 4 of the case.


Exhibit 4

Reed's Clothiers Selected Ratios*
Liquidity Ratios Industry
Current Ratio 2.7
Quick Ratio 1.6
Receivables Turnover 7.7
Average Collection Period 47.4

Efficiency Ratios
Total Asset Turnover 1.9
Inventory Turnover 7.0
Payable Turnover 15.1

Profitability Ratios
Gross Profit Margin 33.00
Net Profit Margin 7.8
Return on Common Equity 25.9

* Since many ratios may have different meanings the following definitions were used in the above calculation:
Receivable turnover = sales / accounts receivable
Average Collection Period = 365 / Receivable Turnover
Total Asset Turnover = cost of sales / total assets
Inventory Turnover = cost of sales / inventories
Payable Turnover = cost of Sales / Accounts Payable



Summary:

Questions:
1. Calculate a few ratios and compare Reed's results with industry averages. (Some industry averages are shown in Exhibit 16.4.) What do these ratios indicate?

(Answer:)

2. Why does Holmes want Reed's to have an inventory reduction sale, and what does he think will be accomplished by it?
(Answer:)


3. Jim Reed had adopted a very loose working capital policy with higher current assets than industry averages. If he merely tightens his working capital policy to the averages, should this affect his sales?
(Answer:)


4. Assuming that Reed's can improve its operations to be in line with the industry averages, construct a 1995 pro forma income statement. If he merely tightens his working capital policy to the averages, should this affect his sales?
(Answer:)


5. What type of inventory control system would you suggest to Jim Reed?
(Answer:)


6. What type of accounts receivable control would you suggest to Jim Reed?
(Answer:)


7. Is the increase in sales related to the increase in inventory? (See Exhibit 16.5.)

(Answer:)


8. What is Reed's cost of not taking the suppliers' discounts?
(Answer:)



Reference

There are faxes for this order.

This week, review newsworthy information regarding a relevant healthcare issue in the areas of access to and reimbursement of healthcare services. For this week, concentrate on the changes in Medicare and Medicaid.

Your assignment is to write a review of a particular issue, clearly stating the identified issue or issues and the current and future impact it has upon our healthcare system. Include your opinion of the merits or problems with the subject in question.

Choose articles from a variety of media sources such as scholarly journals, magazines, and other periodicals, as well as reputable online sources.

2 page paper with one inch margins. no quotes. 300 words per page

Cannot contact you by e mail. I need to Pass new credit card details for payment Order number A1139613 Paper ID 36172.

I need a Life coaching Essay of 2,400 words written maintaining as much as much relevance to the the chosen topic as possible and address the topic in ful. Make reference to published works, course notes quotes, reports as part of the submission. I tend to write as if I am telling a story, amd I use humour, quotes etc. As I am self motivated and have a good sense of humour. Can you also ensure use european spelling and phrasing please.

Books read for Life coaching Dipolma.

Living your best life.
Co Active coaching.
8 proven secrets by Peggy McColl.

I am influenced by Louise Hay and believe affirmations are powerful. Also Marieanne Williamson a course in Miracles.

Choice of two topics for Essay: one or the other
1. A client express s a wish to achieve a goal but also says that they dont have the motivationto do it. Describe your understanding of motivation, what drives it and how would you inspire your client to find it.

Or

2. Describe your understanding of of the importance of goals and strategies in coaching and the diference between them.

E MAIL [email protected]
and my mobile number 0035386365780.

I urgently need confirmation that payment has gone through appreciate your help. My e amils are not getting through to you and I never received the e mail with alternative methods of payment.

Appreciate your help.

Thanks
Jackie Mitchell

You work for the city of Bigtown's legal department. Bigtown has been trying for years to attract more convention business, but it has been unsuccessful to date. The new mayor was voted in on the tagline, "I'll make Bigtown the place to see and be seen."

It's been six months since the mayor's inauguration, but tourism is, if anything, worse than before. The mayor is desperate and talking about offering contracts for city work in exchange for convention business. Your boss (the city's counsel) needs to convince the mayor that this strategy is unethical and possibly illegal. She asks you to research the Salt Lake City Olympics scandal and address specific issues that link to Bigtown's situation.


The Washington Post article titled "The Big Business of the Olympics and Bribery" (1999) reads:

Salt Lake City and the state of Utah are considered synonymous with the Mormon Church and the morality that flows from religious pursuits. A recent bribery scandal relating to Salt Lake City's successful bid to host the 2002 Winter Olympics casts a cloud over the city and state.

The Salt Lake Organizing Committee (SLOC) had assigned individual members to lobby members of the International Olympics Committee (IOC) to select Salt Lake City as the 2002 Winter Olympics' site. Since November 1998, there have been allegations that the members of the SLOC lobbied by making gifts to certain influential IOC members and their families. The allegations are that the SLOC members gave scholarships, free medical care, guns and other expensive gifts valued at hundreds of thousands of dollars to visiting IOC members. IOC rules limit members to gifts with a maximum value of $150. One influential IOC member is alleged to have received free medical treatment for hepatitis and financed land investment deals for one SLOC member.

The scandal has resulted in investigations by a several agencies, including the federal Department of Justice, the International Olympics Committee, the U.S. Olympic Committee, and an ethics panel for Salt Lake Organizing Committee (SLOC). The Utah legislature had created a committee to oversee the Olympics because of the approximately $1.4 billion initial costs to be incurred by Utah and the State's obligation to pay any shortfall. That committee has entered the fray and demanded financial accounting from the SLOC. The state of Utah projected receipt of three billion dollars in revenues from hosting the games.

IOC members investigating the scandal have said that punishment may range from requiring an apology to censure to expulsion depending on the results of its investigation. Several SLOC members including president Frank Joklik and vice president Dave Johnson, resigned (during the investigation process).

Assignment

Part A - Research the Salt Lake City Olympics scandal and address specific issues that link to Bigtown's situation.

Part B - Prepare a paper for your boss to give to the mayor answering the questions below.

1.Lobbying is defined as "the act of trying to directly shape or influence a government official's understanding and position on a public policy issue." (Post, Business and Society 7th ed.) What is the difference between lobbying and bribery?

2.Whether bribery should be considered unethical or illegal has been debated extensively. Many scholars and businesspeople take the position that bribery should not be treated as unethical. Why is it that the general public considers bribery to be immoral? Use ethical theories or philosophies to explain your answer.

3.The Foreign Corrupt Practices Act (15 U.S.C. sec. 78) makes it illegal for US companies to pay bribes even if they are in foreign countries. Assuming that this is a case where the FCPA would apply, it helps to look at its definition of a bribe. The FCPA defines a payment that is "meant to influence an official to award or maintain business activity" as illegal. Payments that assist the payer to obtain ministerial actions are not prohibited. What argument could the SLOC members make that the payments made do not fit the definition of an illegal bribe under the FCPA?

4.What is the appropriate punishment for violation of ethical and legal principles? Should the remedies be limited to expulsion of the members who violated those principles or should the entire community be held responsible? Use ethical principles or theories to answer this question.

i want the writer usernumber:infoceo to do my paper

Q1: write an essay as though you were writing a letter to a friend. example the six stepsin the confrontation process, describe the components of an I-statement, and discuss why you believe these steps and statements are important in managing your conflicts.
the six steps are: 1.Preparation(identify your problem/needs/issues) 2.tell the person "we need to talk" 3.interpersonal confrontation (talk to the other about your problem) 4.consider your other's point of view 5.resolve the problem(come to a mutual understanding and reach an agreement) 6.follow up on the solution(set a time limit for reevaluation)

Q2.write an essay as though you were writing to a friend. tell your friend why he or she should understand the different conflict theories. explain each theory and given an example of a conflict that is best explained by the theory
the intrapersonal theories are:1.psychodynamic theory 2.attribution theory 3.uncertainty conflict theories
the relationship theories: 1.social exchange theory 2.systems theory

Below school I want to apply
The graduate school of international studies
The GSIS was established in 1991 in response to the demands of globalization and internationalization. In 1996 the Korean government declared a need for highly qualified experts in the fields of commercial policy, international relations and area studies, which prompted the GSIS to develop graduate programs in International Commerce & Cooperation and International Area Studies, which was launched in March 1997. In late 1996, the Korean Ministry of Education designated the GSIS at Korea University as one of the top five most recognized graduate schools in Korea qualified to receive a major government grant for the next five years.
In view of the growing importance of electronic commerce and its impact on international trade, the GSIS started a master degree program in electronic international commerce in March 2000.
The major goals of the GSIS are to develop specialists in the field of international relations and area studies; and to promote the studies of these area languages; and the globalization of Korean studies. Thus, the GSIS aims to further Korea's understanding of the world as well as to further the world's understanding of Korea.
The GSIS offers three Master's Degree Programs under the Department of International Studies, the Department of Korean Studies, and Department of Electronic International Commerce. The GSIS is open to students of all nationalities, and all courses are taught either in English or, in the case of area studies, in the relevant language


Statement of purpose

A statement of approximately 5 pages, describe your background, your past work in your intended field of study, and your plans for graduate study and a professional career.


Introduce Myself
In June of 2000, I graduated from University of Massachusetts with a degree in Finance. After working briefly as a substitute teacher at Botanic Gardens Children?s Center and as an assistant administrator at Liberty Mutual, I found a job with Hanjin Shipping as a coordinator in charge of handling export documentation, account receivable and payable, equipment control, and booking. Even though my office is one of the smallest offices of Korea?s shipping giant, in terms of business transactions, it is one of the busiest. As an export department representative, my day is never an eight-hour, usually more but never less. It is hard and demanding, but its challenge made me realize that I must overcome this. Many things that I have observed and experienced in my office require improvements. As a mere department representative, I am only able to bring the matters to my superior?s attention. However, with my manager?s different interest and focus, such efforts are usually unnoticed.
Though I did quite well in the company?I have advanced to my current position, which is nearly two years ahead of typical promotion speed?I still found myself seeking greater challenge in career. Just performing day-to-day tasks that involve a lot of mere paper shuffling did not excite me. Eventually, I came to a realization that I won?t be able to maintain this career any longer unless there is a change.
Why do u want to apply this school?
I want to share and analyze my insights with my peers in this program and, at the same time, take advantage of wealth of knowledge and expertise of respected professors so that I may expand my wings and compete among the best for personal gratification as well as social contribution.

your intended field of study

In order to meet the global challenges of financial liberalization, the GSIS holds the advanced International Finance Workshop on a weekly basis for those professionals in Korea either working or specializing in monetary, industrial or economic relations. The program is a 20 week intensive lecture, discussion program in English led by heads of foreign financial, industrial, and economic organizations, professors, lawyers and other specialists in the field of international finance. The classes are conducted either every Monday or Wednesday. Please note that application date and other details are subject to change. For application forms and the most current information, please contact the GSIS Office of Academic and Student Affairs, or visit the GSIS home page. Postal, e-mail and web site addresses may be found on the back cover of this brochure.

your plans for graduate study and a professional career.
Want to work financial area.

I will attach my resume too.
Ms. Bo-In Choi
7 Ocean View Dr #609
Boston MA 02125
617-282-6308
Email: [email protected]

Objective To obtain a challenging position in finance or accounting for growth and
development drawing my skills and experiences.

Education 1998 - 2000 University of Massachusetts Boston, MA
Bachelor of Science / Finance
 Dean?s list

1996-1998 University of Bridgeport Bridgeport, CT
Finance
 Dean?s list


Relative Course Theory of corporate finance Investments,
Finance Policy International Financial Management
Federal Taxation financial accounting
Managerial accounting financial management


Work History 2001 ? NOW HanJin Shipping Ltd Braintree, MA
Coordinator for Export documentation/ Account Receivable and payable/Equipment Control/ Booking
 Communicate with customer to receive documentation
 Input B/L into NIS and prepare copies for distribution to shippers
 Compile & File shipper ex doc?s with us customs.
 Cross check loading against shipper documentation
 Rate B/l via Simon For B/L preparation
 Monitor C/A issuance and reporting
 Monitors export documentation communication
 Monitor customers penalty & report
 To collect ocean freight payment from customer
 Calling customer for overdue payment
 Prepare for US Customs
 Inventory updates on a daily basis
- Coordinate with M&R vendor/ Terminal operations for the Equipment Repair
-Load the vessel
2001 ? Feb Liberty Mutual Boston, MA
Assistance Administrator in investment department
- Responsible for all daily cash processing and balancing on one or more custodial and or demand deposit accounts
-Verification of cording and input to investment accounting system
-Processing of restricted securities, processing of commercial paper purchases and related trade documents
-Performed special calculations and cording
Reconciliation and accounting function

2000 ?2000 Botanic Gardens Children?s Ctr. Cambridge, MA
Substitute Teacher
 Supervised the children and monitored their interactions with each other.
 Helped children develop their interpersonal skills as unique individuals.
 Helped children develop their language and communication skills.


1999-1999 Inter-Continental Hotel Seoul, Korea
Internship at Human Resources
 Answered phones and fielded inquires from guests and employees.
 Translated letter and correspondence from Korean to English.
 Created schedules for manager of Human Resources.
 Assisted the HR manager in performing general office duties

1997 ? 1998 Dapoongsa company Seoul Korea
Assistant Accountant
 Helped the accountant prepare the company?s monthly finance report.
 Performed analysis on financial products and sales figures.


Computer Skills MS-Word, Excel, Access, Power Point, Internet Skill

Language skill Korean, basic of Chinese

Interests and KOSA (Korean student association) member
Activities


Reference Available upon request

Identify a government program to analyze?one where the government makes direct payments to citizens. Imagine that Congress is trying to balance the budget and cutting spending for many programs. Create a persuasive essay that persuades members of Congress to either support or not support continued funding for the payment program.
Gather research information about your program. Provide citation information for every source you use. Include the following information:

1. What is the history of the program?
2. Who benefits from this program and how?
3. What is the yearly cost to the American taxpayer? What is the historical cost data?
4. What percent of the total federal budget is spent on this program relative to other programs?
5. What is the impact of this program on price stability, full employment, and economic growth?
6. What is the potential impact beyond the direct payment recipient? (For example, a small business grant could lead to lowering the unemployment rate in a particular area.)
7. What are the professional opinions in support of and against the program?

"AC562 Auditing:Oper & Intrnal Persp"

CASE STUDY: COVER STORY: INTERNAL FRAUD 2

Sometimes fraud is discovered by chance instead of deliberate effort. In the $4 million embezzlement fraud by an employee of a magazine publisher, more than one coincidence brought down the perpetrator.
A popular magazine and large direct-mail publishing house decided to outsource much of its direct-mail operations to specialized mail vendors. The company began converting its plant in Pleasantville, New York, from a direct-mail-order factory to an office complex. Part of the office complex construction involved building an auditorium that was to be identical to another auditorium in historic Williamsburg, Virginia. Terrence McGrane had just begun his third day on the job as chief internal auditor. In an effort to get to know his new company, he had scheduled a series of interviews with all the vice presidents. His first interview was with the vice president of administrative services, Harold J. Scott, who was in charge of many construction projects and maintenance services. Because of the massive renovation project, it was not unusual for hundreds of invoices to be forwarded to Scott.
Coincidence one: McGrane stopped by the accounts payable department and retrieved a series of recently submitted invoices for various trade expenses related to the auditorium construction project. ?One of the things I wanted to accomplish was to understand how the accounting codes worked?what was capitalized; what was expensed; how it was recorded, etc.? So he grabbed a stack of processed invoices with accounting codes and went up to the construction site to meet with the vice president for an hour-long interview.
As the two walked around the grounds, McGrane asked the vice president if he could explain the accounting codes to him: ?He stared at the [top] invoice for approximately 30 seconds and said: ?That is not my signature on the invoice!?
As he looked through the stack, he found what appeared to be about three or four other forgeries. He was completely baffled.?
The initial investigation revealed that all of the forgeries were in the painting division, budgeted at approximately $500,000 a year. The company employed only one person to oversee the painting operations in its facilities department: Albert Miano.
Miano, a 35-year-old from New Fairfield, Connecticut, earned about $30,000 a year. It was his job to coordinate time-and-materials contracts with the scores of painters, carpenters, electricians, and plumbers who toiled daily on the renovation, repair, and construction of the building complex. As facilities supervisor, Miano regularly forwarded invoices to the vice president of administration services for approval.
Miano launched his scheme by crafting false invoices for the jobs done by the painters. He took a copy of a trade invoice from an existing painting contractor and, using his home computer, created a replica into which he would record slightly different hours for the trade contractors? work.
McGrane related a probable scenario of how Miano executed his scheme. ?Let?s say he knew that during the month of February, as an example,? McGrane said, ?there were twenty-seven painters on the grounds during the course of one week.? Miano also knew the total number of hours and the volume of materials used in that time. ?He would create invoices that were similar in nature, but record only eleven painters on the grounds,? McGrane said. Miano would not reinvoice exactly the same work done during a week, but he would make it look so similar that no one?s suspicions were ever aroused. Effectively, there were no work orders on the ?phantom work? he created on these invoices. Miano always listed fewer painters on the false invoice than the actual number who had worked that week, and he registered less time for their services than they had actually worked.
As part of his job, he regularly brought the trade invoices into the administrative VP?s office for signature approval. After delivering a stack of these invoices, he would return to collect them within the next day or two and deliver the approved invoices to the accounts payable department. ?It was this opportunity,? McGrane said, ?that this individual was allowed to go and collect the approved invoices and insert his own replicated fraudulent invoices as approved. This was the first piece of an ?electronic circuit? that allowed him to commit the fraud.? The second piece of the circuit for the fraud to ignite, McGrane said, was allowing this same employee to transport the invoices to the accounts payable department, and ultimately to collect the check.
After seeing how easy it was to slip in his own false invoices in the stack of approved ones, Miano became bolder in his scheme. He began calling accounts payable, claiming that a carpenter or painter had arrived on the grounds and needed his check ?immediately.? To keep the project flowing, the employees in the accounts payable department accommodated him. Many employees knew and liked Miano, who had worked for the company for nearly 15 years.
Eventually, this routine became so familiar to employees in accounts payable that Miano did not even need to make up an excuse to pick up checks. Each time he would collect them, he stashed the check for the false invoice in his pocket. When he returned home to New Fairfield, Connecticut, he took the check to his bank, forged the contractor?s name on the back, then endorsed it with his own name and deposited the check.
McGrane explains that Miano was able to pull off the scam due to failure of internal controls and employees not following standard accounting procedures. ?For any business transaction, the invoices should be dispatched independently to the approving authority. Once signed, the approved invoices should be sent independently to accounts payable. When the check is prepared by accounts payable, they should mail it directly to the third party. Under a strong internal control system, the employees and/or contractors should not be allowed to come in and collect checks directly. Direct contacts with accounts payable personnel make it too tempting for someone to try to misappropriate funds.?
Accounts payable also failed to combine the invoices into a single check?they wrote a check for each invoice. ?Had they combined it,? McGrane said, ?his false invoice would have been added into the legitimate painter?s monthly invoice summary, and the money would be mailed to the legitimate contractor,? McGrane said. Accounts payable neglected to study the invoice signatures for forgeries, and the accounting department dropped the ball by not perusing processed checks for dual endorsements, another red flag for potentially misappropriated funds.
Miano?s first transaction totaled $1,200. His second transaction jumped to $6,000?his third, $12,000. His largest single transaction came to over $66,000. Miano refined his strategy by pacing, on a parallel basis, a certain amount below the total due the painter. ?If the painter submitted an invoice for $20,000 a month,? McGrane said, ?Miano would submit an invoice for, say, $14,000. If the painter submitted a $6,000 invoice, he?d submit one for $3,000.? The individual invoice amounts, because of the continuing construction, would not have alarmed even an auditor.
Miano?s behavior at the office was the same as ever. He dressed the same way, drove the same car to work, and shared little of his private life with other workers. He had not taken a vacation in over four years, and his boss thought he should be promoted (a move Miano resisted, for reasons now obvious). After hours, however, Miano was a different person.
Coincidence two: McGrane?s secretary was not only on Miano?s bowling team, she was also his neighbor. They saw each other regularly at the local bowling alley. She took notice when Miano?s behavior became somewhat extravagant. At first he took to buying the team drinks, a habit most appreciated by his teammates. However, the secretary began wondering where all the money was coming from when he showed up in his new Mercedes (one of five cars he bought) and talked about a new $18,000 boat. He also invested in real estate and purchased a second home costing $416,000.
McGrane?s secretary approached Miano one night after he had spent some $800 on drinks for the team. ?Did you win the lottery, or what?? she asked. He explained that his father-in-law had recently died and left a substantial inheritance to his wife and him. Miano?s father-in-law was actually quite alive, but no one ever bothered to check out the claim. No one suspected Miano of doing anything sinister or criminal. All of his associates considered him ?too dumb? to carry out such a scheme. One person described him as ?dumb as a box of rocks.?
Coincidence three: After four years without a vacation, Miano took what he considered a well-deserved trip to Atlantic City. But he wasn?t there long before he was called back to Pleasantville. One can imagine his chagrin at having to leave the casinos and boardwalks and head back to the office. Little did he know that things were about to get a lot worse.
Upon his return, Miano found himself confronted by the auditor, the vice president, and two attorneys from the district attorney?s office. He readily admitted guilt. ?He said he had expected to get caught,? McGrane said. ?He did it strictly based on greed. Miano claimed there was no one else involved, and the sum total of his fraud was about $400,000.? But the internal audit found that Miano had forged endorsements on more than fifty checks in those four years, totaling $1,057,000. Ironically, the auditors could only identify about $380,000 spent on tangible items (boats, cars, down payment on a home, etc.). The investigators could not account for the other $700,000, although they knew Miano had withdrawn at least that much from the bank.
Miano served only two years of an eight-year sentence in a state penitentiary. At the time of his indictment, his wife filed for divorce, claiming she knew nothing of her husband?s crimes. Miano told a reporter in jail that the loss of his family and the public humiliation had taught him his lesson.
?For a nickel or for $5 million, it doesn?t pay,? Miano said. ?You enjoy the money for a while, but you lose your pride and your self-respect. It ends up hurting your family, and no money can ever change that.?

REQUIREMENT:
Discuss the coincidences involved in this case study. Use the 2009 Global Fraud Survey for references concerning perpetrator, size of fraud, detection, and controls.

Request (Writer?s

Students, please view the "Submit a Clickable Rubric Assignment" in the Student Center.
Instructors, training on how to grade is within the Instructor Center.

Assignment 3: Dismissal Meeting
Due Week 6 and worth 150 points


Imagine that you are an office manager and you have been tasked with the job of coordinating and heading the dismissal meeting for an employee layoff.
Write a six to eight (6-8) page paper in which you:
1.Propose three (3) ways that a manager can cope with any negative emotions that may accompany an employee layoff.
2.Describe a step-by-step process of conducting the dismissal meeting.
3.Determine the compensation that the fictitious company may provide to the separated employee.
4.Using Microsoft Word or an equivalent such as OpenOffice, create a chart that depicts the timeline of the disbursement of the compensation.
5.Predict three (3) ways that this layoff may affect the company.
6.Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
Your assignment must follow these formatting requirements:
?Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
?Include a cover page containing the title of the assignment, the student?s name, the professor?s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
?Formulate HRM strategies and policies to recruit, select, place, and retain the most efficient and effective workforce.
?Develop effective talent management strategies to recruit and select employees.
?Design processes to manage employee performance, retention, and separation.
?Analyze laws governing employment and how organizations can ensure ethical practices.
?Use technology and information resources to research issues in strategic human resource development.
?Write clearly and concisely about strategic human resource development using proper writing mechanics.

Suggested Journals:

Journals Useful to HR Students and Professionals
HR AND BEHAVIORAL SCIENCES
Research-Oriented Journals Applied Psychology: International Review Asia-Pacific Journal of Human Resources Employee Relations Law Journal Human Performance Human Resource Development Quarterly Human Resource Development Review Human Resource Management Human Resource Management Journal Human Resource Management Review Human Resource Planning Industrial & Labor Relations Review Industrial Relations International Journal of Human Resources International Journal of Selection & Assessment International Journal of Training & Development Journal of Applied Psychology Journal of Experimental Psychology?Applied Journal of Human Resources Personnel Psychology
Practice-Oriented Periodicals Arbitration Journal Benefits and Compensation Solutions Compensation and Benefits Management Compensation and Benefits Review Employee Benefits News Employment Relations Today HR Executive HR Focus HR Magazine People Management SMB Human Resources T  D Workforce Management
GENERAL MANAGEMENT
Research-Oriented Journals Academy of Management Journal Academy of Management Learning & Education Academy of Management Perspectives Academy of Management Review Administrative Science Quarterly Decision Sciences Information Systems Research Journal of Business Venturing Journal of International Business Studies Journal of Management Journal of Management Studies Journal of Organizational Behavior Leadership Quarterly Management Information Science Quarterly Management Science Journal of Occupational and Organizational Psychology Journal of Vocational Behavior Organizational Behavior and Human Decision Processes Organizational Research Methods Organization Sciences Organizational Studies Performance Improvement Quarterly Strategic Management Journal Work and Stress
Practice-Oriented Periodicals BusinessWeek California Management Review The Economist Entrepreneur Fast Company Forbes Fortune Harvard Business Review Inc. MITSloan Management Review strategy  business
bapp06.indd 1 bapp06.indd 1

Read the case study and answer the following questions below. Once again remember that presentation never hurts, this does not mean that you need to use colour printing, it means that you need to think about how to set out your paper to make it easy to read. Please answer questions in business report format and include a table of contents and bibliography on the final page. Please include word count on front page. Very importantly please write up an executive summary as well. Please use Harvard-Business style referencing.

Case Study : Macquarie Bank Online Broking
by Dr Chris Styles, School of Marketing, University of New South Wales

Aidan McDermott had just returned from a week away from the office to finalise
plans for Macquarie Bank''s online broking and investment service. He had two
reports on his desk. The first was by Internet research company, on
the state of the e-broking market, and the second was research released by the
Australian Stock Exchange on investor profiles. The news was both
encouraging- more people were investing in the stock market, and investing online-and
challenging-competition was increasing.

Macquarie Bank
Macquarie began trading in 1969 as Hill Samuel Australia, a wholly owned
subsidiary of the British merchant bank. In February 1985 it was transformed into an
Australian-owned licensed bank and became Macquarie Bank - taking the name of
one of the early governors of the colony, Governor Lachlan Macquarie.
On 29 July 1996, Macquarie Bank listed its fully paid ordinary shares on the
Australian Stock Exchange (ASX) and on 30 October 1996 entered the ASX All
Ordinaries Index. Macquarie now ranks as one of Australia''s top 40 companies by
market capitalisation. Since listing on the Australian Stock Exchange, the Bank''s
growing number of shareholders have benefited from a return on equity consistently
exceeding 20%.
Macquarie Bank and its subsidiaries operate in a range of investment banking,
commercial banking and retail financial services markets in Australia and
internationally. Macquarie has nearly 4000 staff in offices around the world.
Macquarie has more than 40 distinct but closely related business groups, covering
the full range of investment banking. These fall into six operating groups.
? Macquarie Equities is one of the leading traders on the Australian Stock
Exchange and provides a full range of stockbroking services to both
institutional and private investors worldwide.
?The Treasury and Commodities Group is involved in activities ranging from
commodity and futures trading to debt market trading and origination
facilities, to foreign exchange, strategic financial advisory and risk
management services.
?The Corporate Finance Group provides strategic advice to government and
private sector clients on mergers and acquisitions, divestments, privatisations,
corporate restructuring and capital-raising facilities.
Investment Services Group is Macquarie''s funds management arm for
corporations and individuals. The group has in excess of $20 billion in funds
under management and administration.
Banking and Property Group Macquarie is a licensed bank and as such offers
a range of business and private banking services through the Banking and
Property Group.
The Asset and Infrastructure Group is at the forefront of the project finance,
cross-border leasing and structured finance markets and also manages
specialist infrastructure and technology investment funds.

Macquarie Equities
The Equities Group consists of three divisions: Macquarie Equities, Macquarie
Financial Services and Equity Markets. Throughout 1999 the group increased its
commitment to the fast-growing retail market by significantly expanding its private
client stockbroking operations through mergers with regional stockbroking businesses
in three states. These mergers resulted in the formation of Macquarie Nevitts in
Queensland, Macquarie Porter Western in Western Australia and Macquarie Day
Cutten in South Australia. Internationally, the Group''s broking and trading operations
have expanded in Hong Kong, South Africa, Europe and North America.
The current online broking facility sits with Macquarie Equities Limited (MEL).
This division provides a full range of stockbroking services to domestic and
international institutions, corporate clients and domestic private investors. The
Macquarie brand is seen as an upmarket brand, probably as a result of the bank''s full
range of investment activities and well established reputation of success in all areas.
DirecTrade, the online trading facility, was one of the first Internet broking services
in Australia when it was established in 1996. Investors can buy and sell stocks
directly through this website after establishing an account. The broking service is also
linked to Macquarie''s Cash Management Trust account facility. DirecTrade, and
others like it, tend to be used by investors who don''t necessarily want the advice and
guidance of a broker, but prefer to choose their own stocks to buy and sell.
Nonetheless, Macquarie does provide a range of company data via the website to
assist investors in their research, such as:
background information, including a description of company activities,
address and contact details;
historic share price information, including charts with monthly share prices
and relative monthly share prices from 1990; a table showing 12 month high
and low prices and corresponding dates;
historic and forecast earnings and dividend data, including a chart with 5
years of actuals and 3 years of consensus forecasts;
historic dividend data, including ex dates, pay dates and dividend payments;
recent capital changes, such as bonus issues, rights issues and share
placements.
These profiles will be generated for all companies listed on the ASX, and are updated
daily and available free of charge.
In addition, Macquarie offers premium stockbroking services to high-end, so-called
''Inner Circle'' clients. It includes a choice of full service retail stockbroking, Internet
trading plus equities lending. Benefits offered to Macquarie Inner Circle members
include:
research, widely regarded as the best available;
monthly Chess portfolio valuation statement and transaction statements;
financial advice from your own adviser;
access to Macquarie''s Internet pages.
Sharemarket investors in Australia
Over the past decade the number of Australians turning to the sharemarket has
soared, doubling from 1997 to 1999. As we started the new century, more than half
the nation''s adults - 7.6million people - own shares directly or in managed funds
(Figure A). A recent survey by the Australian Stock Exchange showed that this
increase has, been across age groups and income groups, men and women see Figure
B). Share ownership is no longer something for the rich, with evidence that the
smaller investor is now increasingly becoming involved (the average dollar value
directly invested in shares was $28,000 in 1999 compared with $33,000 in 1998).

Figure A Share ownership in Australia

Direct Indirect
May 97 20% 11%
Oct 98 31% 10%
Nov 99 40% 10%

The greater popularity of share ownership can be attributed to a number of factors,
including:
the flotation of government-owned assets such as the Commonwealth Bank
and Telstra;
one of the longest bull runs in the history of the ASX;
increased. awareness of share investment and its benefits via the mass media;
the attractiveness of new technology stocks;
lower costs; and more options now available for trading, such as telephone
and Internet channels.
The ASX survey also revealed that Australia had the highest level of direct share
ownership in the world-41% compared with 39% in the UK and 32% in the US. This,
when combined with the relatively high Internet usage (see Figure C), suggests the
online broking market should experience considerable growth over the coming years.

Figure B Share ownership by age, income and gender

Age Oct 98 Nov 99
18-24 11% 20%
25-34 30% 39%
35-44 30% 47%
45-54 41% 42%
55 30% 40%

Income Oct 98 Nov 99
<30K 11% 20%
30<50K 30% 39%
50K+ 50% 51%

Gender Oct 98 Nov 99
Males 35% 43%
Females 25% 34%

Figure C International Internet use

Millions of Internet users, 1999 %
Finland (1.57) 31%
Norway (1.34) 31%
Sweden (2.58) 29%
US (74.50) 27%
Australia (4.36) 23%
Canada (6.49) 21%
Denmark (0.95) 18%
UK (8.10) 14%
Switzerland (1.00) 14%
Netherlands (1.96) 13%
Germany (7.14) 9%
Japan (9.75) 8%


Online broking
The latest predictions from research are that there will be dramatic growth in the
number of regular e -traders over the next two years, with the total expected to reach
about 200,000. A survey by AMR Research in December 1999 showed that the
market tripled in size between the second half of 1998 and the last half of 1999.
that by 2005 online broking will account for 30% t e total number of
trades on the Australian Stock Exchange, up from about 20% at the start of 2000.
There are now an estimated 65,000 users who trade online once month or more.
However, the value of these trades is likely to remain low as they are being made by
retail investors. For example, ComSec believes its market share of all ASX trades is
around 9%, but the value of those trades is'' about 2%.
Competition for this growing market is also increasing, the new entrants likely to
come from the large retail banks and international competitors (in December 1999, the
major US broker Charles Swabb announced its intention to enter the market). And a
great deal of money is likely to be spent to attract new customers. Advertising
spending is set to increase and online brokers will be willing to spend $300-$500 to
acquire each new customer.
The main players as at January 1999 were Commonwealth Securities (known as
ComSec), a subsidiary of the Commonwealth Bank, and E*Trade, the subsidiary of a
US-based online brokerage firm of the same name and KM% owned by the ANZ
Bank (Figure D). ComSec claims have 350,000 clients and be the most visited
financial website in Australia. It began in 1997 and is positioned as a low-cost broker
that requires no deposit to start trading (both E*Trade and Macquarie''s DirecTrade
require a $1000 deposit). Online broking fees vary only slightly, with the cheapest
being Webstock - Online Trader at $21 (after payment of a $35 subscription fee) and
the highest around $28-$29 (including DirecTrade). This is about half the cost of
telephone trading.
As competition increases, so will the range of services offered by each online
broker. For example, ComSec now has a service that allows investors to trade US
securities using real-time market information and to settle in Australian dollars.
E*Trade is also planning to offer a range of services such as margin lending,
managed funds and cross-border trading in the United States and other markets.
A range of new opportunities is being made possible by emerging technologies.
Wireless Application Protocol, or WAP, is a technology standard for transmitting
Internet content over the airwaves to devices similar to mobile phones and personal
digital assistants. Unlike Web viewing on a personal computer, WAP is designed to
take information from sites and reform it for transmission over the limited bandwidth
of digital mobile networks and display it on devices with small screens. Access to
Internet services will thus no longer be restricted to the desktop or notebook
computer.
Aidan and his team had a lot to think about. Where would competitors be coming
from over the next three years? How should Macquarie position itself? Who should
be their primary target market? What services should it offer? What would be the
impact of changing technologies? Clearly, the opportunities were substantial. But
success would require hard thinking, creativity and speed.

Figure D Market share of online trading

Market Share %
Comsec 54%
E*Trade 19%
Quicken 8%
Macquarie Bank (incl. Direc Trade) 7%
TD Waterhouse 6%
Sanford Securities 5%
Share Trade 4%
Dicksons 2%
HSBC 1%

Source: (as reported in the Australian Financial Review, 21 January 2000)
Sources: Australian Financial Review, 21 January, 2000; Weekend Australian, 12-13
February, 2000; Sunday Telegraph, 27 February, 2000; ;

The assistance of Aidan McDermott and Macquarie Bank is gratefully acknowledged.
Source: Kotler, P., Brown, L., Adam, S., & Armstrong, G. 2001, Marketing 5 th edn,
Pearson Education Australia, pp.109-112.

Please answer the following questions after reading the above case study with tips given to help in answering each question. Please write up in business report format and an executive summary included. Very important to following the tips to answer the questions properly.

Question One: What are the major opportunities and threats presented by the online broking market?

Tips to Question One:
Once again you have been asked to find major opportunities and threats in the market. This will require you to once again undertake an environmental analysis and then find the things that are external to the company and will affect every player in the industry either positively or negatively. Undertaking a quick SWOT will not hurt. If you are going to put the environmental analysis in an appendix, please summarise the major points in the body of the assignment.

Another point to be considered for question one is what is being offered, define the service/ product that is being offered here, it will help the rest of the assignment.

Question Two: Conduct a competitor analysis for Macquarie bank''s online broking arm.

Tips for Question Two:
Look at Porter''s Five Forces but mainly at existing rivalry, new entrants and substitute products. The case study also gives information on competitors that should be useful. Once again with this assignment the questions are sequential. The answer to this question should be linked back to question one, it will help the quality of the answer.

Question Three: What customer issues would you like to research further? How would you conduct this research?

Tips to Question Three:
Research and consumer behaviour but again requires you to think of your previous two answers.
Firstly, put yourself in the position of the marketing manager at Macquarie, what information would you like to know, what would you like to know about your customers. A big hint here is think about consumer behaviour and the decision making process, then apply it.
The second part of the question asks you to talk about how you would research this. You should think about which methods would be most appropriate to find out this information and then discuss which methods would be best to find out the types of information that you are interested in.

Question Four: What are some of the alternatives for positioning Macquarie''s online service? Who could be its primary target market?

Tips for Question Four:
Once again a positioning and segmentation question. Look at how the companies are differentiating themselves, and put this in a perceptual map. Then think about where Macquarie could go with their product and how they could differentiate themselves from competitors. Positioning is not so much about specific features of a product but about the benefits that are offered. Finally think about which segments have unmet needs and talk about targeting them.

Remember the flow of the assignment and think about what theory is appropriate. It may be useful to read topic 11 (instead of topic 10) for this paper. Also think about the four P''s and how they apply to the product / service being offered and also with regard to the positioning.

The analysis of cases is best undertaken using a logical approach as opposed to hit and miss efforts. The emphasis in case studies is on problem solving and analysis, not on writing an academic essay. A business report format is also encouraged; that is, a practioner-focussed report dealing with case specific issues.

I am searching for a writer who can prepare an original research paper explaining current developments in Decision Support Systems as applied to the following:

Discuss some ethical and legal issues involved in e-commerce.

The report should be about 15 pages in length, but no more than 20 pages. It should be prepared single spaced, using a 12-point font. Margins should be 1-inch on all sides. References must be given appropriate, complete citations.

The report should have a cover page, table of contents, and a one-page (maximum) Executive Summary. The cover, table of contents and Executive Summary are not counted toward length. Similarly, if appendices are needed, they are not counted in the total pages.

Healthcare Management.

Our week objective is "Evaluate an organization's key requirements for efficient financial management systems and recommend appropriate EMR, coding, billing, collections, general accounting, budgeting, expense management, managed care contract strategy, and vendor relations processes".

So, pretend that this question answered two (2) different students:

"What will be your insurance contracting strategy?"

1) First student - at least 600 words and must include 3 online sources (if it is possible, 2 out of 3 peer reviewed). Response should adhere to APA guidelines, including the citation of secondary sources.

2) Second student - at least 300 words and must include 1 online source (if it is possible, it should be peer reviewed). Response should adhere to APA guidelines, including the citation of secondary sources.

*************************************************************************************************************************************
ATTN:

1) Please, identify each student answer. Try not to make answers to look alike. Answer in paragraphs, not in essay type format.

2) Use only online sources (!) and free accessible web sites. Do not use any payable libraries or websites, where you need to log in to view the articles, since I need to go over and review the articles! Please include the link in the references.

Thank you.