Author: chris

Empowering Your Organization
On the website required this week (http://www.empowermentinstitute.net/index.php/organizational/organizational-empowerment/57-organizational-empowerment), Gershon and Straub (2009) listed the following symptoms of a disempowering organizational culture:
Blaming and victim mentality
Apathy and burnout
Gossip and back biting poisoning work environment
People feeling unappreciated for contributions
Choose at least four symptoms that you recognize in your organization or an organization with which you are familiar. Describe specific examples of these symptoms. Using the six values identified by Gershon and Straub (2009), develop a plan to change these practices and empower your employees. Explain your conclusions and support your decisions with course material and other research.
The papers should be 3 pages, type-written and double spaced. List your sources (Articles, Internet sites, Textbooks) at the bottom of the paper, in APA format. Reference list must include at least two sources in addition to the textbooks and cite accordingly.
Reference:
Gershon, D., & Straub, G. (2009). Empowerment Institute: The empowering organization: Changing behavior and developing talent in organizations. Retrieved from http://www.empowermentinstitute.net/index.php/organizational/organizational-empowerment/57-organizational-empowerment

Project 2
For the purpose of this Project, you are still the InfoSec Specialist for the Makestuff Company. Consider this project a continuation of the work you performed in Project 1.
With the scenario in mind, thoroughly answer the following questions (in paragraph format, properly citing outside research, where appropriate):
1. What permissions/authorities should you have before you search Mr. Yourprops former Company work area, and how would you document that authority?
2. (Looking at the photo of Mr. Yourprops work area, provided for Project 2 in the Course Content area) Identify three (3) potential items of digital evidence you see in the photo. For EACH item of digital evidence you identified, explain what potential use that item would be to your investigation (e.g., what type of data that item might hold) AND how you would collect that item as evidence (with emphasis on your care and handling of that item consistent with digital forensic best practices described in your textbook).
3. (Looking at the photo of Mr. Yourprops work area, provided for Project 2 in the Course Content area) Identify three (3) potential items of non-digital evidence you see in the photo. For EACH item of non-digital evidence you identified, explain what potential use that item would be to your investigation AND how you would collect that item as evidence.
4. (Looking at the Evidence Custody Document and item photographs, provided for Project 2 in the Course Content area) Read the Evidence Custody Document prepared by one of your co-workers, in which he is attempting to seize the three items pictured in the accompanying photos. Did your co-worker adequately describe each item? What could you add to the descriptions, and for which items (based on what you see in the photos), to make them more complete and serve as an example to your co-worker of what they SHOULD look like?
5. How should the items you collected as evidence be stored in your evidence room. Describe any environmental conditions or concerns for your evidence room (digital evidence can require some unique considerations!), as well any security procedures that should be in place.
Project Requirements:
Each questions should be answered with a minimum of 1-2 paragraphs, so do your research, be specific, be detailed, and demonstrate your knowledge;
Answers to the above questions should be submitted in a single document (.DOC/.DOCX, .RTF, or .PDF), with answers separated so as to make it clear which question is being answered;
Format: 12-point font, double-space, one-inch margins;
It is mandatory that you do some research, and utilize outside resources! References page: APA citation style (see https://owl.english.purdue.edu/owl/resource/560/01/ for help).
PLEASE SEE ATTACHED WORD DOC FOR DETAIL.

The purpose of the Essay Exam is to find out how well you can approach the given question(s) and write an essay. You will have a week to write an essay on the given question(s).
Listed below, along with some instructions are a few ideas and hints which will assist you execute your finest on the essay.
You will be given 2 questions. Read the questions vigilantly and answer them accordingly.
Begin setting up your paper as soon as you have been given the exam question. Making an outline or notes about your plans might prove helpful.
Organization of your essay is important. In general, the passing essay will have a central idea that is directly related to the assigned question; have a clear organizational plan; develop points with evidence and details in a coherent, logical, and non-repetitious way; and avoid frequent or serious errors in grammar, word choice, and sentence structure.
Allow yourself a little time at the end of your writing to check your paper and make any needed changes.
You must type your essay. Essays written in pen/pencils will not be graded.
The graders must be able to read your essay.
Your paper will be read and evaluated by your instructor.
Please make sure to read the following questions and answer them accordingly:

Question (1):

You are a BSN student enrolled in a research course. The instructor has given you the following problem statement: “Do dietary knowledge and eating habits affect participation in regular exercise among hypertensive adult women?” Design the following hypotheses that might be drawn from this problem statement: null, directional, and nondirectional. In order to answer the question, the population and the variables will need to be identified. Once the variables are identified, the distinction among or between independent and dependent variables must be identified.
Question (2):

Read the abstract below and then provide the following information:
1. Identify the population of interest
2. Identify the variables
3. Construct a research question that could have guided this study
4. Construct a null hypothesis
5. Construct a directional hypothesis
Abstract: The aim of this quantitative study was to determine the attitudes of Australian nursing students towards caring for people with HIV/AIDS. This research study was conducted among second year undergraduate nursing students at a university in South Australia, during August 2007. The survey tool consisted of six
demographic questions and the AIDS Attitude Scale. This questionnaire was completed by 396 students, giving a response rate of 94.7%. The vast majority (95.7%) of students participating in this study demonstrated very positive attitudes towards caring for people with HIV/AIDS and only 4.3% demonstrated negative
attitudes. No statistically significant differences were found in attitude score based on participants’ age, gender, previous HIV/AIDS education, previous nursing experience or previous experience of caring for someone with HIV/AIDS. A statistically significant difference in AIDS attitude score was found in relation to participants’ country/region of citizenship, with nursing students from China, East Asia, South East Asia, and Central Asia and Middle East having more negative attitudes than students from other countries/regions. As an increasing number of nursing students have been recruited to Australia from these countries/regions, nurse educators need to be aware of such differences when planning and delivering HIV/AIDS educational programs in tertiary institutions.
QUESTION 3: Obtain an informed consent form from a nursing research study and see if all the elements are present.

QUESTION 4: Prepare a sheet of electronic sources and mark those that are most helpful to nursing.

QUESTION 5: You are a nurse who works in a primary care clinic that treats chronic disease. Many of the elderly patients have diabetes, and you have noticed that some of the patients have more difficulty following their medical regimens than others. You want to develop a research study to investigate this problem. How would you go about doing this? What would be a possible problem statement?
To answer these questions; you are required to use at least two references from a related nursing research journals published within the last five years.
Make sure to answer the question according to the following criteria:
1- The maximum number of pages is 3 pages excluding reference list.
2- Use DOUBLE LINE spacing
3- Use the FONT of “Times New Roman”
4- Use font SIZE of 12
5- Use HEADINGS and SUBHEADINGS
6- Provide an APA reference list

Best of luck,

The study will need to concentrate on the reasons of the expansion of Charities in the Uk high street due to economical crises in 1980’s and 21st Century, their ethos and nature of business and the increase of sales. How they have changed their business ideas to sell also new items while on a small scale, is affecting the high street trade. In addition the trend of the 2010’s of using re-use and vintage has led to a further increase in their trade and causing reaction from private retail companies to offer vintage stock to . See H&M

Assignment 3: The Pharmaceutical Industry and Health Professional Services

Due Week 8 and worth 160 points

 

Imagine you are the head administrator at Well Being Hospital, a hypothetical local health care facility. Your task is to communicate with Get Well Drugs, a major U.S. pharmaceutical manufacturer, in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the United States Food and Drug Administration (FDA) and are thus suitable for use at your hospital. Specifically, you have to report your findings to the health care professionals who use these medications.

 

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

 

Write a four to six (4-6) page paper in which you:

1. Recommend a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA.
2. Outline a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital.
3. Outline a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. This plan must include, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services.
4. Conclude your findings, in which you suggest the pros and cons of using Get Well Drugs.
5. Use at least four (4) recent (i.e., last five [5] years), 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:

• Explain the major components of the U.S. health care system, their functions, and the relationships among these components.
• Use technology and information resources to research issues in health services organization.

• Write clearly and concisely about health services organization 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: 150	Assignment 3: The Pharmaceutical Industry and Health Professional Services
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Recommend a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA. Weight: 20%	Did not submit or incompletely recommended a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA.	Partially recommended a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA.	Satisfactorily recommended a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA.	Thoroughly recommended a strategy for communication with Get Well Drugs in order to determine if the drugs supplied by this manufacturer are within benchmark standards set forth by the FDA.
2. Outline a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital. Weight: 20%	Did not submit or incompletely outlined a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital.	Partially outlined a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital.	Satisfactorily outlined a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital.	Thoroughly outlined a plan for asking questions directed toward Get Well Drugs about any FDA regulations which may be applicable to your local hospital.
3. Outline a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. This plan must include, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services. Weight: 20%	Did not submit or incompletely outlined a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. Did not submit or incompletely included, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services.	Partially outlined a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. Partially included, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services.	Satisfactorily outlined a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. Satisfactorily included, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services.	Thoroughly outlined a plan for communicating these findings to a local consortium of nurses and physicians at your hospital. Thoroughly included, at a minimum, the cost of the drugs, as well as the types of drugs for use in mental, behavioral, and general services.
4. Conclude your findings, in which you suggest the pros and cons of using Get Well Drugs. Weight: 15%	Did not submit or incompletely concluded your findings, in which you suggested the pros and cons of using Get Well Drugs.	Partially concluded your findings, in which you suggested the pros and cons of using Get Well Drugs.	Satisfactorily concluded your findings, in which you suggested the pros and cons of using Get Well Drugs.	Thoroughly concluded your findings, in which you suggested the pros and cons of using Get Well Drugs.
5.4 recent (i.e., last five [5] years) 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.
6.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.
7.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.		In-text citations and references are error free or almost error free and consistently formatted correctly in APA style.
8.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 mostly integrated using effective techniques of quoting, paraphrasing, and summarizing.	Sources are consistently integrated using effective techniques of quoting, paraphrasing, and summarizing.
9.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.

 

Assignment 4: Excel Problems

At the end of each module, you will apply the module’s concepts by completing a comprehensive assignment from the textbook.

Complete these problems from your text book: (P1-44B  page 47 & P2-46B page 111) related to transaction analysis, journal entries for typical business transactions, adjusting entries and preparation of the trial balance and adjusted trial balance.

Present your analysis of the assigned problems in Excel format. Enter non-numerical responses in the same worksheet using textboxes.

By Wednesday, April 23, 2014 deliver your assignment to the M1: Assignment 4 Dropbox.

 

P1-44B

 

Preparing financial statements and evaluating business performance.

 

Accent Photography works weddings and prom-type parties. The balance of capital was $20,000 at December 31, 2010. At December 31, 2011, the business’ accounting records show these balances:

 

Insurance expense         $8,000

 

Cash                                      $31,000

 

Accounts payable            $6,000

 

Advertising Expense       $1,000

 

Service revenue                               $81,000

 

Owner withdrawal          $15,000

 

Accounts receivable       $10,000

 

Note payable                     $12,000

 

Owner equity                    ?

 

Salary expense                 $27,000

 

Equipment                          $60,000

 

Owner Investment         $33,000

 

 

 

Prepare the following statements for Accent Photography for the year end December 31, 2011:

 

1. Income statement
2. Statement of owner’s equity
3. Balance sheet

 

 

 

 

 

P2-46B

 

Analyzing and journalizing transactions, posting, and preparing trial balance.

 

Warren Smith practices medicine under the business title Warren Smith, M.D. During April, the medical practice completed the following transactions:

 

Apr 1                                     Smith deposited $78,000 cash in the business bank account. The business gave capital to Smith.

 

Apr 5                                     Paid monthly rent on medical equipment, $780.

 

Apr 9                                     Paid $18,000 cash to purchase land for an office site.

 

Apr 10                                   Purchased supplies on account, $1,200.

 

Apr 19                                   Borrowed $20,000 from the bank for business use. Smith signed a note to the bank in the name of the business.

 

Apr 22                                   Paid $800 on the account.

 

Apr 30                                   Revenue earned during the month included $5,900 cash and $4,900 on account.

 

Apr 30                                   Paid employees’ salaries $2,000, office rent$1,800, and utilities $420. Make a single compound entry.

 

Apr 30                                   Owner withdrew $9,000.

 

 

 

The business uses the following accounts:

 

Cash; Accounts receivable; supplies; Land; Accounts payable; Notes payable; Warren Smith, capital; Warren Smith, withdrawals; Service revenue; Salary expense; rent expense; Utility expense.

 

1. Journalize each transaction, as shown for April. Explanations are not required.

 

April 1                   Cash                                                      $78,000

 

Warren Smith, Capital                                    $78,000

 

 

 

1. Post the transactions to the T-accounts, using transaction dates as posting reference in the ledger accounts. Label the balance of each account balance as shown in chapter
2. Prepare the trial balance of Warren Smith, M.D., at April 30, 2010.

Complete the “Life Goals Exercise”

 

(A) Draw a straight horizontal line from left to right to represent your life span. The length should represent the totality of your experience and future expectations. (Yes, your assignment must include this line).

(B) Indicate where on this line you are right now.

(C) Prepare a life inventory of important “happenings” for you, including the following (briefly describe each of the following):

• Any peak experiences you have had – identify at least 3 peaks
• Things which you do well – identify at least 3 things
• Things which you do poorly – identify at least 2 things
• Things you would like to stop doing – identify at least 2 things
• Things you would like to learn to do well – identify at least 2 things
• Peak experiences you would like to have – identify at least 1 thing
• Values (e.g., power, money, etc.) you want to achieve – identify at least 2 things
• Things you want to start doing now – identify at least 1 thing

 

Need 5 pages and will give you further info after handshake.

Click the link above to submit your assignment.

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: International Crime Witness, Part 2

Due Week 8 and worth 250 points

 

After providing your report to the professor in Assignment 2, the country’s governing body asks you to return to the country and testify in the court proceedings. While you are abroad, your professor asks you to report on the court proceedings and correctional system.

 

Use the Internet or Strayer databases to research court proceedings and the correctional system in the same country you selected in Assignment 2.

 

Write a three to five (3-5) page paper in which you:

1. Analyze both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Provide support for the analysis.
2. Assuming the accused is ultimately sentenced to a term of imprisonment, depict the most likely experience the defendant will have within the country’s prison system. Provide justification for your view of the country’s prison system.
3. Expose two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.
4. Provide one (1) recommendation for change within each of the systems (court and correctional). Provide justification for the recommendations.
5. Use at least four (4) quality references. 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:

• Evaluate and explain ethical issues inherent in criminal justice systems.
• Differentiate the role of courts in various societies and in international context.
• Compare international perspectives on corrections and criminal punishment, including comparative sentencing typologies.
• Use technology and information resources to research comparative perspectives in criminal justice.
• Write clearly and concisely about criminal justice topics using proper writing mechanics and APA style conventions.

Click here to view the grading rubric for this assignment.

 

 

Points: 250	Assignment 3: International Crime Witness, Part 2
Criteria	Unacceptable Below 60% F	Meets Minimum Expectations 60-69% D	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Analyze both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Provide support for the analysis. Weight: 23%	Did not submit or incompletely analyzed both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Did not submit or incompletely provided support for the analysis.	Insufficiently analyzed both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Insufficiently provided support for the analysis.	Partially analyzed both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Partially provided support for the analysis.	Satisfactorily analyzed both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Satisfactorily provided support for the analysis.	Thoroughly analyzed both the court system’s likely view on the accused’s rights, as well as the court system’s likely treatment of the defendant during trial proceedings. Thoroughly provided support for the analysis.
2. Assuming the accused is ultimately sentenced to a term of imprisonment, depict the most likely experience the defendant will have within the country’s prison system. Provide justification for your view of the country’s prison system. Weight: 22%	Did not submit or incompletely depicted the most likely experience the defendant will have within the country’s prison system. Did not submit or incompletely provided justification for your view of the country’s prison system.	Insufficiently depicted the most likely experience the defendant will have within the country’s prison system. Insufficiently provided justification for your view of the country’s prison system.	Partially depicted the most likely experience the defendant will have within the country’s prison system. Partially provided justification for your view of the country’s prison system.	Satisfactorily depicted the most likely experience the defendant will have within the country’s prison system. Satisfactorily provided justification for your view of the country’s prison system.	Thoroughly depicted the most likely experience the defendant will have within the country’s prison system. Thoroughly provided justification for your view of the country’s prison system.
3. Expose two (2) ethical concerns you witnessed regarding the country’s court and correctional systems. Weight: 20%	Did not submit or incompletely exposed two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.	Insufficiently exposed two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.	Partially exposed two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.	Satisfactorily exposed two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.	Thoroughly exposed two (2) ethical concerns you witnessed regarding the country’s court and correctional systems.
4. Provide one (1) recommendation for change within each of the systems (court and correctional). Provide justification for the recommendations. Weight: 20%	Did not submit or incompletely provided one (1) recommendation for change within each of the systems (court and correctional). Did not submit or incompletely provided justification for the recommendations.	Insufficiently provided one (1) recommendation for change within each of the systems (court and correctional). Insufficiently provided justification for the recommendations.	Partially provided one (1) recommendation for change within each of the systems (court and correctional). Partially provided justification for the recommendations.	Satisfactorily provided one (1) recommendation for change within each of the systems (court and correctional). Satisfactorily provided justification for the recommendations.	Thoroughly provided one (1) recommendation for change within each of the systems (court and correctional). Thoroughly provided justification for the recommendations.
5. 4 references Weight: 5%	No references provided	Does not meet the required number of references; all references poor quality choices.	Does not meet the required number of references; some references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
6. Clarity, writing mechanics, and formatting requirements Weight: 10%	More than 8 errors present	7-8 errors present	5-6 errors present	3-4 e

You will complete page 1 of the Form 1120 and the Schedule M-1 on page 5 of the Form 1120.  You do NOT need to complete the balance sheet or M-2 portions of page 5.

You will also be required to complete a book-to-tax reconciliation (see attached Excel file).  You are given the book numbers and you will input the book-tax temporary or permanent differences in the spreadsheet.  The columns foot across so your book numbers plus the adjustments, negative for debit and positive for credit, will total the taxable number.

C Corporation Tax Return Assignment

SMITH Corporation is a calendar-year corporation that began business on January 1, 2014. For 2014, it reported the following information in its current year audited income statement. Notes with important tax information are provided below.

Required:

Identify the book-to-tax adjustments for SMITH.

a) Reconcile book income to taxable income and identify each book–tax difference as temporary or permanent.

b) Compute SMITH’s regular income tax liability.

c) Complete SMITH’s Schedule M-1, page 5 of Form 1120

d) Complete SMITH’s Form 1120, page 1 (use 2013 form if 2014 form is unavailable). Ignore estimated tax penalties when completing this form.

SMITH Corp. Income Stmt for Current Year	Book Income
Revenue from sales	$40,000,000
Cost of goods sold	(27,000,000)
Gross profit	$13,000,000
Other income:
Income from investment in corporate stock	300,0001
Interest income	20,0002
Capital gains (losses)	(4,000)
Gain or loss from disposition of fixed assets	3,0003
Miscellaneous income	50,000
Gross Income	$13,369,000
Expenses:
Compensation	(7,500,000)4
Stock option compensation	(200,000)5
Advertising	(1,350,000)
Repairs and maintenance	(75,000)
Rent	(22,000)
Bad debt expense	(41,000)6
Depreciation	(1,400,000)7
Warranty expenses	(70,000)8
Charitable donations	(500,000)9
Meals and entertainment	(18,000)
Goodwill impairment	(30,000)10
Organizational expenditures	(44,000)11
Other expenses	(140,000)12
Total expenses	($11,390,000)
Income before taxes	$ 1,979,000
Provision for income taxes	(720,000)13
Net Income after taxes	$ 1,259,00014

 

NOTES:

1. SMITH owns 30 percent of the outstanding Hobble Corp. (HC) stock. Hobble Corp. reported $1,000,000 of income for the year. SMITH accounted for its investment in HC under the equity method and it recorded its pro rata share of HC’s earnings for the year. HC also distributed a $200,000 dividend to SMITH.

2. Of the $20,000 interest income, $5,000 was from a City of Seattle bond (issued in 2013) that was used to fund public activities, $7,000 was from a Tacoma City bond (issued in 2012) used to fund private activities, $6,000 was from a fully taxable corporate bond, and the remaining $2,000 was from a money market account.

3. This gain is from equipment that SMITH purchased in February and sold in December (i.e., it does not qualify as §1231 gain).

4. This includes total officer compensation of $2,500,000 (no one officer received more than $1,000,000 compensation).

5. This amount is the portion of incentive stock option compensation that vested during the year (recipients are officers).

6. SMITH actually wrote off $27,000 of its accounts receivable as uncollectible.

7. Regular tax depreciation was $1,900,000 and AMT (and ACE) depreciation was $1,700,000.

8. In the current year, SMITH did not make any actual payments on warranties it provided to customers.

9. SMITH made $500,000 of cash contributions to qualified charities during the year.

10. On July 1 of this year SMITH acquired the assets of another business. In the process it acquired $300,000 of goodwill. At the end of the year, SMITH wrote off $30,000 of the goodwill as impaired.

11. SMITH expensed all of its organizational expenditures for book purposes. It expensed the maximum amount of organizational expenditures allowed for tax purposes.

12. The other expenses do not contain any items with book–tax differences.

13. This is an estimated tax provision (federal tax expense) for the year. (In a subsequent class period, we will learn how to compute the correct tax provision.) Assume that SMITH is not subject to state income taxes.

14. SMITH calculated that its domestic production activities deduction (DPAD) is $90,000. This amount is not included on the audited income statement numbers.

 

Topic:  Ben & Jerry’s

Global Business Management

 

Answer following questions:

• Ben & Jerry’s Global promotion strategy
• Select international pricing strategy
• Determine organizational finalcial results
• Measure international business success

Must include statisics