Author: chris

The FASB’s Conceptual Framework and Statements of Financial Accounting Standards (SFASs) require full disclosures to be made in a business enterprise’s financial statements. These disclosures requirements are applicable to corporations and nonprofit organizations. The purpose of these disclosures is to provide reliable and relevant information to the users of the financial statements. In addition to disclosures required by the FASB, nonprofits must also be in compliance with regulations enacted by Congress as well as local laws.

You currently work for a nonprofit organization as a staff accountant. The controller has requested that you conduct research on disclosure requirements for nonprofit organizations to ascertain if the organization is in compliance with established FASB requirements and any other regulations applicable to nonprofits, such as IRS regulations.

Prepare a written report of 2–5 pages that includes the following:

• Describe financial accounting disclosures required for nonprofit organizations and how these disclosures provide useful information to users.
• Explain disclosure requirements for nonprofit organizations, such as the tax-exempt determination letters required by Congress and the IRS.
• Discuss the reasons for these disclosure requirements and the sentiments of the public and government about deviations and scandals in this sector because of lack of disclosures.
• Include a minimum of 3 properly researched and cited facts using APA format as they apply to the disclosure requirements for nonprofit organizations.

For this assignment, you are required to complete all three accounting cases: Venture Consultants, Power and Demolition Company, and Warnerwood. You will then present Parts 1, 2, and 3 of the Portfolio Project in Excel as journal entries, following the exact instructions that accompany each part.

Assignment Template attached below

Part 1:

Denzel Brooks opens a web consulting business called Venture Consultants and completes the following transactions in March:

March 1: Brooks invested $150,000 cash along with $22,000 of office equipment in the company.

March 2: Venture Consultants pre-paid $6,000 cash or six months’ rent for their office.

March 3: Venture Consultants made credit purchases for office equipment for $3,000 and office supplies for $1,200. Payment is due within 10 days.

March 6:  Venture Consultants completed services for a client and immediately received $4,000 cash.

March 9:  Venture Consultants completed a $7,500 project for a client who must pay within 30 days.

March 12: Venture Consultants paid $4,200 cash to settle the account payable created on March 3.

March 19: Venture Consultants paid a $5,000 cash premium on a 12-month insurance policy.

March 22: Venture Consultants received $3,500 cash as a partial payment for the work completed on March 9.

March 25: Venture Consultants completed work for another client for $3,820 on credit.

March 29: Brooks withdrew $5,100 cash from the company for personal use.

March 30: Venture Consultants purchased $600 of additional office supplies on credit.

March 31: Venture Consultants paid $500 cash for this month’s utility bill.

Instructions:

Prepare journals for the above economic transactions. Use the file called “Assignment Template” in the assignment section for Part #1, Venture Capital Consultants. Enter your journals to the general ledger using the same file name.

Part 2:

The following unadjusted trial balance is for Power and Demolition Company as of year-end for the April 30, 2015 fiscal year. The April 30, 2015 credit balance of the owner’s equity account is $46,900, and the owner invested $40,000 cash in the company during 2015.

NO.	Account Title	Debit	Credit
101	Cash	$7,000
126	Supplies	$16,000
128	Pre-paid insurance	$12,600
167	Equipment	$200,000
168	Accumulated depreciation – equipment		$14,000
201	Accounts payable		$6,800
251	Long-term notes payable		$30,000
301	Bonn, equity		$86,900
302	Bonn, withdrawals	$12,000
401	Demolition fees earned		$187,000
623	Wage expense	$41,400
633	Interest expense	$3,300
640	Rent expense	$13,200
683	Property tax expense	$9,700
684	Repairs expense	$4,700
690	Utilities expense	$4,800
	TOTALS	$324,700	$324,700

Instructions: 

a) Journalize the following adjusting entries as of fiscal year-end April 30, 2015.

b) Post the adjusting entries to an unadjusted trial balance and prepare the adjusted trial balance.

c) Create financial statements.

1. The supplies available at the end of fiscal 2015 year are at a cost of $7,900.
2. The cost of expired insurance for the fiscal year is $10,600.
3.  Annual depreciation on equipment is $7,000; no other depreciation adjustment was made in 2015.
4. The April utilities expense of $800 is not included in the adjusted trial balance, because the bill arrived after the trial balance was prepared. The $800 amount owed needs to be recorded..
5. The company’s employees have earned $2000 of accrued wages in the fiscal year.
6. The rent expense not yet paid or recorded in the fiscal year is $3000.
7. Additional property taxes of $550 have been assessed for the fiscal year, but have not yet been paid or recorded in the accounts.
8. The $300 accrued interest for April has not yet been paid and reported.

Part 3:

The Warnerwood Company uses a perpetual inventory system. It entered the following purchases and sales transactions for March into the system:

Date	Activities	Units Acquired at Cost	Cost per Unit	Units Sold at Retail	Price per unit
March 1	Beginning inventory	100 units	$50
March 5	Purchase	400 units	$55
March 9	Sales			420	$85
March 18	Purchase	120 units	$60
March 25	Purchase	200 units	$62
March 29	Sales			160 units	$95
	Totals	820 units		580 units

Instructions:

Show all of your work in an Excel spreadsheet for the following tasks:

1. Compute the number of units available for sale.
2. Compute the number of units in ending inventory.
3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, and (c) weighted average. (Round the average cost per unit to 2 decimal places.)
4. Compute the gross profit earned by the company for each of the three costing methods. (Round the average cost per unit to 2 decimal places.)

Learning objectives: simulation of interaction with complex economic system with constraints (multiple dependencies; limited information). Balance of tradeoffs and introduction to path-dependent strategies.

Skills development: Build personal inventory of IATA airport and airline codes; develop knowledge and use of online resources including FlyerTalk board and ITA; compute cost-distance metrics e.g. cpm; develop and explain strategy to optimize outcomes and explain step by step learning.

Assignment Instructions

You have a budget of $3,000. It is your job to travel as far as you can on this money. The person who can travel the furthest will win the contest.

Here are the rules of the contest.

You will fly your initial leg from Tucson and must return to Tucson at the conclusion of your final flight segment.

Your flights must be sequential. For example, if you fly to Ottawa, your next flight in sequence must depart from Ottawa, and so on. You can travel by surface between airports, as long as this is budgeted and in sequence. You can buy these tickets up to your maximum budget – keep track of how much you are spending after each purchase and ensure you remain within the budget. Start an Excel column sheet at $3,000 and deduct each purchase at the time so that you can monitor your budget.

Your total flight distance must exceed the total distance covered by all surface transportation sectors.

Each sector must be supported by a ticketing site screen capture that gives the total purchase cost of your itinerary. These must be printed and included in the final submission.

An Excel worksheet must be developed to track sector origin and destination, dates, cost of sector, cumulative budget remaining, distance traveled and cumulative distance traveled.

Frequent Flyer Program Use-You will begin this trip with a mileage balance of zero on all carriers. As you accumulate mileage, you may aggregate it in the specific airline frequent flyer program according to their published rules. If you reach the threshold for award ticket redemption and wish to use one of these as part of your solution, then you must conduct a dummy booking on the airline website and supply the printout as part of your purchase solution. You must demonstrate that you have accumulated the correct number of miles for each redemption before you can use the redemption.

Deliverables-An Excel spreadsheet that shows your path from start to finish using airport codes. Each segment must be flown in its correct sequence. The columns should show: date of flight, origin, destination, and cost. Ensure you also present your total mileage traveled and a cost-distance metric.

You must provide a written description of your thought process as you purchase your tickets.

You must also include printouts of each ticket that you purchase for this itinerary. These can be screenshots of the ticketing system purchase screen (e.g. Orbitz.com screen) or the airline website purchase screen. Reflect on your success, or otherwise, at the conclusion of your travels. You may take the screenshots and make them smaller so you could fit them all on one document

(You will need my info to theoretically purchase the flight tickets. The information to enter on the screen shots of the flight is right below.)

Incentives: the student who achieves the lowest cost-per-mile i.e. the greatest distance, in accord with the rules above, will be awarded an automatic 100% grade for their Midterm 3.

Resources for Assignment

Discussion boards: http://www.flyertalk.com. Mileage Run/Miles Buzz/Airline Programs.

IATA codes: http://en.wikipedia.org/wiki/International_Air_Transport_Association_airport_code

Great Circle Mapper
http://www.gcmap.com/
(great circle distance between airports)

ITA Matrix (helps to find days with available fares: Tutorial provided in class Tues August 25th)
http://matrix.itasoftware.com/

IATA lookup table for airline and airport codes:
http://www.iata.org/publications/Pages/code-search.aspx

Mark Tacchi and the Great Canadian Mileage Run 2005
http://gcmr2005.blogspot.com/2005/09/people-say-im-crazy.html

Write a research paper describing the effects of the North Park Mall in Dallas,TX, USA on the housing prices and consumers choices. Show charts and table using the cost approach on valuation of the real estate property. Use examples of similar cases and trends and show comparisons from any city across the US.

1,050 in which you analyze capital sources of public funding and debt.
Discuss the following types of debt in your paper:
General obligation and revenue bonds Certificates of obligation Contractual obligations Commercial paper Capital leases Notes payable
Include at least four academic sources in your paper. Format your paper consistent with APA guidelines

Ratio Analysis:

Since no student has submitted Part 2 of the Final Project, I want to offer that you studied a lot of significant ratios in Chapter 4. I will look for the key ratios in your paper to include ratios falling under the major ratio types (you don’t have to use all of them but a few from each category:

• Liquidity Ratios
• Activity Ratios
• Profitability Ratios
• Financial Leverage Ratios
• Shareholder Ratios
• Return on Investment Ratios – Especially the DuPont Formula 

From the syllabus – Prepare Financial Ratio Analysis:

Prepare a financial ratio analysis of the company that you selected for the Company Analysis Project.

The analysis needs to address:

• What are the principal conclusions that you derive from this analysis?
• How do the ratios compare to those of the firm’s principal competitors (or industry ratios)?
• Which ratios suggest good performance and why?
• Which ratios should be of concern to management and why?

The grading rubric is as follows:

1. Demonstrate an understanding of financial ratio analysis and address the following – 50%
   1. What are the principal conclusions that you derive from this analysis?
   2. How do the ratios compare to those of the firm’s principal competitors (or industry ratios)?
   3. Which ratios suggest good performance and why?
   4. Which ratios should be of concern to management and why?

2. Use of academic and professional databases, periodicals, analysts reports, news articles – 25%

3. Well organized and follow a logic pattern of analysis and discussion – 10%

4. Professional business standards and meet APA formatting requirements – 10%

5. Few errors in grammar and punctuation, complete sentences – 5%

Write a 700- to 1,050-word paper in which you answer the following:

• Explain what types of addiction were addressed and how the film’s characters became addicted, if known.
• How did this addiction physically affect the individuals involved?
• In what way did the addiction affect work and relationships?
• What were the long-term health problems associated with the addiction, if any?
• How would you confront the addicted to bring attention to the problem? Explain.
• Explain how one addiction can be connected to another (e.g. lead to or be substituted for )?.
• What treatments are available for the individuals? Would this work for all types of addictions? Consi

Ethical considerations. For this part of the assessment, you will analyze each of the chosen studies for ethical issues might be present, and examine how the time period may have influenced the ethical strategies of the researchers.

Analyze each of the chosen studies for any potential ethical issues that may be present in their research design. If there are no potential ethical issues, explain why. Be sure to consider issue with research design as well as the impact of the experiment on the participant.
Explain how well each of the studies follow the ethical guidelines of their respective time period and justify your response .In other word, how do the ethical guidelines of the time period of the study change, whether the studies should be considered ethical or unethical?
Recommend ethically appropriate strategies that could be utilized the studies in order to address identified ethical issues. In other word, what changes could be made to the studies in order to make them align with more modern ethical guidelines?

Please answers the entire question in details and their critical elements must be assess.

DUE TOMORROW!

TURNITIN NOT OVER25%

ORIGINAL WORK

 

 Keys to Success in Multinational Companies

 

220 points

 

 

 

It is widely known that Knowledge Management Systems are the key to success in multinational companies. Imagine that you are a Vice President of a company that is ramping up to go global.

 

Please choose one (1) of the following industries for the purposes of this assignment:

 

• Jewelry
• Fashion / Apparel
• Chemicals
• Consumer electronics, electronic components
• Medical supplies or equipment
• Bins, totes, crates, material handling
• Food products
• Drug products
• Children’s products, clothing, toys, etc.

 

 

 

Note: You may create and / or assume all necessary assumptions needed for the completion of this assignment.

 

 

 

You have been tasked with designing a comprehensive best practices policy list geared towards managing existing knowledge and any new knowledge as it becomes viable. The best practices policy should include a compiled task list that will help your company to handle not only the regular issues of conducting business within a foreign country, but also the unexpected events (e.g., earthquakes, demonstrations, bomb threats, etc.), no matter the country or countries into which you will be expanding. The policy list should also take any unique challenges that your company may face into consideration.

 

 

 

Write a six to eight (6-8) page paper in which you:

 

1. Design a comprehensive best practices policy list that includes policies on the following:

 

1. Sanitation (e.g., hand washing, toilet facilities, etc.)
2. Eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.)
3. Conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.)
4. In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.)
5. Online team (e.g., 24-hour coverage on phone due to time differences, etc.)
6. Security (e.g., leaving doors open, locks, key return policy for departing workers, etc.)
7. Emergency evacuation procedures

 

1. Determine the key benefits of creating such policies. Provide a rationale for your response.
2. Speculate on the major ramifications if such policies are not created. Provide a rationale for your response.
3. Predict the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Provide a rationale for your response.
4. Determine whether or not your best practices policy would provide a competitive advantage over other international companies. Provide one (1) example of a company using a best practices policy to support your response.

 

1. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other similar 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:

 

• Evaluate strategic management and participation strategies in a global business.

 

• Use technology and information resources to research issues in global management.

 

• Write clearly and concisely about global management using proper writing mechanics.

 

 

 

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

 

Points: 220	Assignment 3: Keys to Success in Multinational Companies
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1a. Design a comprehensive best practices policy list that includes policies on sanitation (e.g., hand washing, toilet facilities, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on sanitation (e.g., hand washing, toilet facilities, etc.).	Partially designed a comprehensive best practices policy list that includes policies on sanitation (e.g., hand washing, toilet facilities, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on sanitation (e.g., hand washing, toilet facilities, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on sanitation (e.g., hand washing, toilet facilities, etc.).
1b. Design a comprehensive best practices policy list that includes policies on eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.).	Partially designed a comprehensive best practices policy list that includes policies on eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on eating and / or drinking (e.g., at desks, on the company grounds, inside in the manufacturing area at designated tables / areas, etc.).
1c. Design a comprehensive best practices policy list that includes policies on conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.).	Partially designed a comprehensive best practices policy list that includes policies on conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on conflict resolution (e.g., settling disputes, mediation and / or arbitration with designated mediator on staff, etc.).
1d. Design a comprehensive best practices policy list that includes policies on In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.).	Partially designed a comprehensive best practices policy list that includes policies on In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on In-house teams (e.g., minimum meeting times, scribes, appointed leaders, etc.).
1e. Design a comprehensive best practices policy list that includes policies on the online team (e.g., 24-hour coverage on phone due to time differences, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on the online team (e.g., 24-hour coverage on phone due to time differences, etc.).	Partially designed a comprehensive best practices policy list that includes policies on the online team (e.g., 24-hour coverage on phone due to time differences, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on the online team (e.g., 24-hour coverage on phone due to time differences, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on the online team (e.g., 24-hour coverage on phone due to time differences, etc.).
1f. Design a comprehensive best practices policy list that includes policies on security (e.g., leaving doors open, locks, key return policy for departing workers, etc.). Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on security (e.g., leaving doors open, locks, key return policy for departing workers, etc.).	Partially designed a comprehensive best practices policy list that includes policies on security (e.g., leaving doors open, locks, key return policy for departing workers, etc.).	Satisfactorily designed a comprehensive best practices policy list that includes policies on security (e.g., leaving doors open, locks, key return policy for departing workers, etc.).	Thoroughly designed a comprehensive best practices policy list that includes policies on security (e.g., leaving doors open, locks, key return policy for departing workers, etc.).
1g. Design a comprehensive best practices policy list that includes policies on emergency evacuation procedures. Weight: 3%	Did not submit or incompletely designed a comprehensive best practices policy list that includes policies on emergency evacuation procedures.	Partially designed a comprehensive best practices policy list that includes policies on emergency evacuation procedures.	Satisfactorily designed a comprehensive best practices policy list that includes policies on emergency evacuation procedures.	Thoroughly designed a comprehensive best practices policy list that includes policies on emergency evacuation procedures.
2. Determine the key benefits of creating such policies. Provide a rationale for your response. Weight: 12%	Did not submit or incompletely determined the key benefits of creating such policies. Did not submit or incompletely provided a rationale for your response.	Partially determined the key benefits of creating such policies. Partially provided a rationale for your response.	Satisfactorily determined the key benefits of creating such policies. Satisfactorily provided a rationale for your response.	Thoroughly determined the key benefits of creating such policies. Thoroughly provided a rationale for your response.
3. Speculate on the major ramifications if such policies are not created. Provide a rationale for your response. Weight: 15%	Did not submit or incompletely speculated on the major ramifications if such policies are not created. Did not submit or incompletely provided a rationale for your response.	Partially speculated on the major ramifications if such policies are not created. Partially provided a rationale for your response.	Satisfactorily speculated on the major ramifications if such policies are not created. Satisfactorily provided a rationale for your response.	Thoroughly speculated on the major ramifications if such policies are not created. Thoroughly provided a rationale for your response.
4. Predict the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Provide a rationale for your response. Weight: 15%	Did not submit or incompletely predicted the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Did not submit or incompletely provided a rationale for your response.	Partially predicted the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Partially provided a rationale for your response.	Satisfactorily predicted the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Satisfactorily provided a rationale for your response.	Thoroughly predicted the significant ways in which the best practices policy that you created will contribute towards the long-term sustainability of the company. Thoroughly provided a rationale for your response.
5. Determine whether or not your best practices policy would provide a competitive advantage over other international companies. Provide one (1) example of a company using a best practices policy to support your response. Weight: 12%	Did not submit or incompletely determined whether or not your best practices policy would provide a competitive advantage over other international companies. Did not submit or incompletely provided one (1) example of a company using a best practices policy to support your response.	Partially determined whether or not your best practices policy would provide a competitive advantage over other international companies. Partially provided one (1) example of a company using a best practices policy to support your response.	Satisfactorily determined whether or not your best practices policy would provide a competitive advantage over other international companies. Satisfactorily provided one (1) example of a company using a best practices policy to support your response.	Thoroughly determined whether or not your best practices policy would provide a competitive advantage over other international companies. Thoroughly provided one (1) example of a company using a best practices policy to support your response.
6.3 references Weight: 5%	No references provided.	Does not meet the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
7.Writing Mechanics, Grammar, and Formatting Weight: 5%	Serious and persistent errors in grammar, spelling, punctuation, or formatting.	Partially free of errors in grammar, spelling, punctuation, or formatting.	Mostly free of errors in grammar, spelling, punctuation, or formatting.	Error free or almost error free grammar, spelling, punctuation, or formatting.
8.Appropriate use of APA in-text citations and  reference section Weight: 5%	Lack of in-text citations and / or lack of reference section.	In-text citations and references are provided, but they are only partially formatted correctly in APA style.	Most in-text citations and references are provided, and they are generally formatted correctly in APA style.	In-text citations and references are error free or almost error free and consistently formatted correctly in APA style.
9.Information Literacy / Integration of Sources Weight: 5%	Serious errors in the integration of sources, such as intentional or accidental plagiarism, or failure to use in-text citations.	Sources are partially integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are mostly integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are consistently integrated using effective techniques of quoting, paraphrasing, and summarizing.
10.Clarity and Coherence of Writing Weight: 5%	Information is confusing to the reader and fails to include reasons and evidence that logically support ideas	Information is partially clear with minimal reasons and evidence that logically support ideas	Information is mostly clear and generally supported with reasons and evidence that logically support ideas

In a paper, analyze a situation in an online university (Northcentral University) that required a moderate to major change. Be sure, at a minimum, to address the following questions in your assessment: (the situation can be made up)

1. What were the forces of change involved?
2. What was the primary type of change needed: changing processes or products, or changing the people and culture?
3. What were the biggest challenges of the change?
4. What were the biggest achievements of the change?
5. Rate the performance of management in terms of how change was communicated and implemented within all levels of the organization.
6. Reflecting on how the change was implemented, what could have been done differently to make the change more successful or the process smoother for those involved?

Support your paper with minimum of three scholarly resources. In addition to these specified resources, other appropriate scholarly resources, including older articles, may be included.

Length: 6-8 pages, not including title and reference pages

Your paper should demonstrate thoughtful consideration of the ideas and concepts presented in the course by providing new thoughts and insights relating directly to this topic. Your response should reflect scholarly writing and current APA standards.