What is your SES level? Think about what we have described as constituting SES. So far within this course, you have focused heavily on race, culture, and ethnicity and you have been asked to do some self-exploration for each of those. Here, let’s think about SES or income and education. What is your SES? Since you are a student, it might be fairly low, depending on whether you are working while you are studying. However, keep in mind that temporarily having financial limitations, because you are pursuing a graduate-level degree, would not necessarily put you in a low-SES category. People who are grouped under lower-income class do not usually have the upward mobility that a graduate student has even if that graduate student’s financial resources may be temporarily limited.
This naturally brings us to the one component of SES that we have not talked about—education. Simply because you are grouped under this class, you fall into the high on at least one spectrum of SES—education. You already have a bachelor’s degree, and you are en route to a master’s degree. Therefore, when you meet with clients who are in the low-SES category, there can be differences between you and them. Here, it is time to do some introspective thinking. What are your attitudes toward members of different classes? What biases do you have toward people who are in the low-SES category? How might these biases impact your work with them? And now, let’s flip the coin. What about people who are in the very high SES category? Do you have negative feelings toward them? If you encounter them in the work that you do, will these biases come through in your work?
These are all important questions for you to ask yourself, and if you find that you do have negative biases toward individuals who are in a different class than you, you should work to resolve these by challenging erroneous beliefs you have and trying to establish empathy toward these different classes.

Working, Middle or Upper Class…..
Assignment 1: Socioeconomic Status
Interestingly, researchers have found that many of the cultural issues that apparently impact the human services delivery recipient are actually related to the socioeconomic status (SES) rather than other cultural factors.
In this assignment, you will focus on SES.
Tasks:
Elaborate on how (or whether) the SES impacts the work equation between a service delivery provider and a service delivery recipient. Be specific in your responses and illustrate using examples.

What is your SES level? Think about what we have described as constituting SES. So far within this course, you have focused heavily on race, culture, and ethnicity and you have been asked to do some self-exploration for each of those. Here, let’s think about SES or income and education. What is your SES? Since you are a student, it might be fairly low, depending on whether you are working while you are studying. However, keep in mind that temporarily having financial limitations, because you are pursuing a graduate-level degree, would not necessarily put you in a low-SES category. People who are grouped under lower-income class do not usually have the upward mobility that a graduate student has even if that graduate student’s financial resources may be temporarily limited.
This naturally brings us to the one component of SES that we have not talked about—education. Simply because you are grouped under this class, you fall into the high on at least one spectrum of SES—education. You already have a bachelor’s degree, and you are en route to a master’s degree. Therefore, when you meet with clients who are in the low-SES category, there can be differences between you and them. Here, it is time to do some introspective thinking. What are your attitudes toward members of different classes? What biases do you have toward people who are in the low-SES category? How might these biases impact your work with them? And now, let’s flip the coin. What about people who are in the very high SES category? Do you have negative feelings toward them? If you encounter them in the work that you do, will these biases come through in your work?
These are all important questions for you to ask yourself, and if you find that you do have negative biases toward individuals who are in a different class than you, you should work to resolve these by challenging erroneous beliefs you have and trying to establish empathy toward these different classes.

Working, Middle or Upper Class…..
Assignment 1: Socioeconomic Status
Interestingly, researchers have found that many of the cultural issues that apparently impact the human services delivery recipient are actually related to the socioeconomic status (SES) rather than other cultural factors.
In this assignment, you will focus on SES.
Tasks:
Elaborate on how (or whether) the SES impacts the work equation between a service delivery provider and a service delivery recipient. Be specific in your responses and illustrate using examples.

Assignment Details

PART A (20 marks)

Note: All amounts are in Australian dollars. Ignore any double tax agreements.

You are an Australian-resident individual. During the income year ended 30 June 2015 you earned the

following amounts:

• $90,000 (gross) salary from working in Australia. Australian tax withheld was $40,000.

• $10,000 (gross) salary from working in France for two months, on which $4,000 French income

tax was paid.

• $30,000 capital gain net of any applicable discount from the sale of shares in a United States

company. United States tax of $12,000 was paid on this.

• $35,000 as a fully franked dividend from an Australian resident company. This amount received

is net of $15,000 franking credit.

• For foreign income tax paid, you wanted to know how much you can claim as foreign income tax

paid in accordance with the Foreign Income Tax Offset (FITO) limit. You would do a further

research on this matter.

• You have a private health insurance cover for the whole year under Medibank Private.

In addition to the above:

You and Maxine are equal partners in a partnership. The partnership operates a car dealership selling

brand new and second-hand cars. The partnership is registered for GST purposes.

Note: All amounts are GST-exclusive unless otherwise stated.

During the year ended 30 June 2015, the partnership had the following transactions:

1. Cash received from sales of $2,500,000. Accounts receivable balances as at year end were as

follows:

• 30 June 2014: $260,000.

• 30 June 2015: $180,000.

2. Trading stock purchases of $1,200,000. All purchases satisfy the requirement of being on hand.

Opening stock value for tax purposes is $1,300,000. Closing stock value for tax purposes are as

follows:

• Market selling price: $1,600,000.

• Replacement price: $1,400,000.

• Cost: $1,100,000.

3. Interest expense of $400,000 in relation to a $2 million bank loan. The money was used as

follows:

• Working capital: $1,200,000.

• Return of capital to partners: $800,000.

• The partners used the money returned to them to carry out extensive renovations to their

private home.

School of Business Semester 2, 2015 Page 4 of 5

Faculty of Law, Education, Business and Arts Higher Education, Internal & External

4. Parking fines incurred by employees of $2,100.

5. Salary costs of $500,000. Of this amount, $80,000 was paid to Maxine as salary.

6. Restaurant meal expenses of $5,000. Records indicate that these expenses were incurred taking

highly valued corporate clients to dinner in order to maintain good business relationships. You

and Maxine were the only persons from the business to attend. The partnership has not made a

meal entertainment election for FBT purposes. You wanted to know how much you can include

in your allowable deductions and might do additional research on this matter.

7. Clothing allowance of $3,000 was paid to sales employees on 30 June 2015 to purchase more

professional attire as required.

8. Professional fees of $6,000 paid to Raul David Chartered Accountants on 28 February 2015. The

fees relate to investment advice to assist the partnership to set up a small share portfolio of

$1,400 and the preparation of the BAS and compliance with GST obligations of $4,600.

 

(a) Calculate the minimum net income of the partnership for the income year ended 30 June 2015.

For all items (excluding items 1 and 3) provide a relevant section reference or case law to support

your answer. For items 1 and 3 provide relevant case law to support your answer. Explain all

exclusions.

You may want to use the following format:

Item Description/calculation

References (Legislative

references are to ITAA

1997 unless otherwise

stated) and/or Case law

Amount

($)

1

Sales: <insert computation, if

any>

<insert case law or relevant

section reference, see

requirement letter (a)>

<insert amount>

(+) for

assessable

income, (-) for

allowable

deductions

2.. etc.

NET INCOME $XXX,XXX

(b) Calculate your minimum tax payable by, or maximum refundable, for the income year ended 30

June 2015. Show all workings, references are not required.

(c) After completing your calculations in (b), download the electronic copy of the Individual tax

return 2015 (NAT 1371-6.2015) from the ATO website and fill out the required information to

complete your income tax return accordingly.

Research Proposal
Please choose a topic, formulate a descriptive title, and write a coherent research paper that will incorporate the following points:
1. Define the problem
2. Research question
3. Needs (significance)
4. Purposes
5. Definition of key concepts
6. Review of the literature
7. Choose a theory
8. Measurements
9. Choose a research method
10. Discussion of ethical issues and potential limitations of your paper

Guidelines
a.) Cover page should include the following:
 Title
 Name
 Email address
 Fall 15
 The course number and section
b.) Introduction
c.) Body (which should have the 10 points as subtitles)
d.) Titles and subtitles should be in bold
e.) Conclusion
f.) List of references (at least 10)
g.) Please do not write on both sides of the paper
h.) Number your pages (5 pages in total)
i.) The entire paper should be single-spaced
j.) Please use APA style

RAs are substantive assessments intended to measure students’ performance against selected course objectives and program outcomes within a course. RAs are completed by all students across all Argosy University campuses and delivery formats without exception. Each RA assignment contributes to a significant portion of the overall course grade and is assessed by the faculty using the rubric designed for that assessment. These are individual assignments, and students earn individual grades. RAs are not intended to assess students on every topic covered in the course but just on the key course objectives and program outcomes.
Assignment Program Outcomes Course Objectives Assessment Type Scoring Tool
RA 1: Human Service Needs Assessment Report 3, 4, 6, 8 1, 2, 3, 4, 5 Report Grading Table
RA 2: Program Evaluation Plan 3, 4, 6, 8 1, 2, 3, 4, 5 Plan Grading Table
There are two major RAs that make up 50% of your total class grade.
To ensure that you have carefully reviewed and planned how you will approach these major requirements, your final assignment in Module 1 is to review the descriptions of these requirements below and create a time line for accomplishing each of these during this course. See the rubrics listed at the end of the RA descriptions.
To view the description of the RAs see other document attached.
Tasks:
Part 1:
Create a 1- to 2-page paper by responding to the following:
• Review the description of each of these critical projects, create a time line for accomplishing the tasks assigned for both the projects, and submit this time line to the instructor.
• Describe the actions you will take to complete the assigned tasks for both the projects and the time by which you will complete each task as assigned for both the projects.
• List the resources and information you will need to complete the tasks in APA format.
Part 2:
In this course, you will be conducting a needs analysis (RA1) and then a program evaluation plan (RA2) for a social agency or other human services program to which you have access.
In this module, you will start to brainstorm what social agencies or human services programs may be a good fit for your project.
Create a 1- to 2-page paper by responding to the following:
• List three social agencies or human services programs that could be a good fit for your course projects.
• Provide an overview of the services that each agency or service provides (1–2 paragraphs).
• List 2–3 reasons why you would like to consider them for your project.
List any concerns or issues with the agency or service that may hinder your ability to use them for your project.

. Joanna verbally contracts to work with Jimmy for three-years. After Joanna starts work, Jimmy fires her without cause. Joanna sues Jimmy for breach of contract. Is Joanna likely to recover under the contract? Is there some other legal theory that might support a legal recovery?

 

2. Steven enters into a contract with Mandy. The contract is for Mandy to repair Steven’s car for $600. What are Mandy’s rights and duties? What are Steven’s rights and duties? If the contract expressly prohibits any assignment, can Mandy assign his right to payment?

 

3. Johnny sells his car to Tammy for $700. Johnny works as a construction worker. Johnny notifies Tammy that he has the goods at the buyer’s disposition, and that Tammy is free to pick them up at any time. While Tammy is on her way, the car is stolen with no fault at Johnny. Who bears the risk of loss? Assume the contract is silent on who bears the risk of loss

 

4. The Soda Company manufactures bottles to contain carbonated beverages. They have invested millions of dollars to provide the most state-of-the-art bottling facility the world has ever seen. And their QA process is unmatched. The Soda Company takes every precaution to ensure that it’s bottles are of the highest quality. One day Cody buys a bottle of soda with a bottle manufactured by the Soda Company. The bottle was not substantially changed from the time of manufacture to the purchase. As soon as Cody opens the bottle, it explodes in his hand causing lacerations. Cody sues for negligence. Will he recover? Be sure to list and apply the elements of negligence to this case.

 

5. Same facts as #4 except that Cody sues under a strict product liability theory. Will Cody recover under strict product liability? Be sure to list and apply the elements of strict product liability to this case.

 

 

Assingment #2

Reflection

• Reflect upon your experiences in the class so far. How do you think the material learned in this class would be important for business owners?
• What lessons have you found to be particularly important?
• What would you like so see more emphasized as we continue with the course?

The requirements below must be met for your paper to be accepted and graded:

• Write between 500 – 750 words (approximately 2 – 3 pages) using Microsoft Word.
• Attempt APA style, see example below.
• Use font size 12 and 1” margins.
• Include cover page and reference page.
• At least 60% of your paper must be original content/writing.
• No more than 40% of your content/information may come from references.
• Use at least two references from outside the course material, preferably from EBSCOhost.  Text book, lectures, and other materials in the course may be used, but are not counted toward the two reference requirement.

Reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) must be identified in the paper and listed on a reference page.Reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) must come from sources such as, scholarly journals found in EBSCOhost, online newspapers such as The Wall Street Journal, government websites, etc.  Sources such as Wikis, Yahoo Answers, eHow, etc. are not acceptable.

You’ve just been hired onto ABC Company as the corporate controller. ABC Company is a manufacturing firm that specializes in making cedar roofing and siding shingles. The company currently has annual sales of around $1.2 million, a 25% increase from the previous year. The company has an aggressive growth target of reaching $3 million annual sales within the next 3 years. The CEO has been trying to find additional products that can leverage the current ABC employee skillset as well as the manufacturing facilities.

As the controller of ABC Company, the CEO has come to you with a new opportunity that he’s been working on. The CEO would like to use the some of the shingle scrap materials to build cedar dollhouses. While this new product line would add additional raw materials and be more time-intensive to manufacture than the cedar shingles, this new product line will be able to leverage ABC’s existing manufacturing facilities as well as the current staff. Although this product line will require added expenses, it will provide additional revenue and gross profit to help reach the growth targets. The CEO is relying on you to help decide how this project can be afforded  Provide details about the estimated product costs, what is needed to break even on the project, and what level of return this product is expected to provide.

In order to help out the CEO, you need to prepare a six- to eight-page report that will contain the following information (including exhibits, but excluding your references and title page). Refer to the accompanying Excel spreadsheet (available through your online course) for some specific cost and profit information to complete the calculations.

Final Paper Spreadsheet

I. An overall risk profile of the company based on current economic and industry issues that it may be facing.

II. Current company cash flow

a. You need to complete a cash flow statement for the company using the direct method.

b. Once you’ve completed the cash flow statement, answer the following questions:

i. What does this statement of cash flow tell you about the sources and uses of the company funds?

ii. Is there anything ABC Company can do to improve the cash flow?

iii. Can this project be financed with current cash flow from the company? Why or why not?

iv. If the company needs additional financing beyond what ABC Company can provide internally (either now or sometime throughout the life of the project), how would you suggest the company obtain the additional financing, equity or corporate debt, and why?

III. Product cost: ABC Company believes that it has an additional 5,000 machine hours available in the current facility before it would need to expand. ABC Company uses machine hours to allocate the fixed factory overhead, and units sold to allocate the fixed sales expenses. Bases on current research, ABC Company expects that it will take twice as long to produce the expansion product as it currently takes to produce its existing product.

a. What is the product cost for the expansion product under absorption and variable costing?

b. By adding this new expansion product, it helps to absorb the fixed factory and sales expenses. How much cheaper does this expansion make the existing product?

c. Assuming ABC Company wants a 40% gross margin for the new product, what selling price should it set for the expansion product?

d. Assuming the same sales mix of these two products, what are the contribution margins and break-even points by product?

IV. Potential investments to accelerate profit: ABC company has the option to purchase additional equipment that will cost about $42,000, and this new equipment will produce the following savings in factory overhead costs over the next five years:

Year 1, $15,000

Year 2, $13,000

Year 3, $10,000

Year 4, $10,000

Year 5, $6,000

ABC Company uses the net-present-value method to analyze investments and desires a minimum rate of return of 12% on the equipment.

a. What is the net present value of the proposed investment (ignore income taxes and depreciation)?

b. Assuming a 5-year straight-line depreciation, how will this impact the factory’s fixed costs for each of the 5 years (and the implied product costs)? What about cash flow?

c. Considering the cash flow impact of the equipment as well as the time-value of money, would you recommend that ABC Company purchases the equipment? Why or why not?

V. Conclusion:

a. What are the major risk factors that you see in this project?

b. As the controller and a management accountant, what is your responsibility to this project?

c. What do you recommend the CEO do?

Writing the Final Paper

1.    Must be six to eight double-spaced pages in length, and formatted according to APA style as outlined in the Ashford Writing Center.

2.    Must include a title page with the following:

a.    Title of paper

b.    Student’s name

c.    Course name and number

d.    Instructor’s name

e.    Date submitted

3.    Must begin with an introductory paragraph that has a succinct thesis statement.

4.    Must address the topic of the paper with critical thought.

5.    Must end with a conclusion that reaffirms your thesis.

6.    Must document at least three, but no more than five sources in APA style, as outlined in the Ashford Writing Center.

7.    Must include a separate reference page, formatted according to APA style as outlined in the Ashford Writing Center.

 

Please choose a topic, formulate a descriptive title, and write a coherent research paper that will incorporate the following points:
1. Define the problem
2. Research question
3. Needs (significance)
4. Purposes
5. Definition of key concepts
6. Review of the literature
7. Choose a theory
8. Measurements
9. Choose a research method
10. Discussion of ethical issues and potential limitations of your paper

Guidelines
a.) Cover page should include the following:
 Title
 Name
 Email address
 Fall 15
 The course number and section
b.) Introduction
c.) Body (which should have the 10 points as subtitles)
d.) Titles and subtitles should be in bold
e.) Conclusion
f.) List of references (at least 10)
g.) Please do not write on both sides of the paper
h.) Number your pages (5 pages in total)
i.) The entire paper should be single-spaced
j.) Please use APA style

se APA style

1. Joanna verbally contracts to work with Jimmy for three-years. After Joanna starts work, Jimmy fires her without cause. Joanna sues Jimmy for breach of contract. Is Joanna likely to recover under the contract? Is there some other legal theory that might support a legal recovery?

 

2. Steven enters into a contract with Mandy. The contract is for Mandy to repair Steven’s car for $600. What are Mandy’s rights and duties? What are Steven’s rights and duties? If the contract expressly prohibits any assignment, can Mandy assign his right to payment?

 

3. Johnny sells his car to Tammy for $700. Johnny works as a construction worker. Johnny notifies Tammy that he has the goods at the buyer’s disposition, and that Tammy is free to pick them up at any time. While Tammy is on her way, the car is stolen with no fault at Johnny. Who bears the risk of loss? Assume the contract is silent on who bears the risk of loss

 

4. The Soda Company manufactures bottles to contain carbonated beverages. They have invested millions of dollars to provide the most state-of-the-art bottling facility the world has ever seen. And their QA process is unmatched. The Soda Company takes every precaution to ensure that it’s bottles are of the highest quality. One day Cody buys a bottle of soda with a bottle manufactured by the Soda Company. The bottle was not substantially changed from the time of manufacture to the purchase. As soon as Cody opens the bottle, it explodes in his hand causing lacerations. Cody sues for negligence. Will he recover? Be sure to list and apply the elements of negligence to this case.

 

5. Same facts as #4 except that Cody sues under a strict product liability theory. Will Cody recover under strict product liability? Be sure to list and apply the elements of strict product liability to this case.

 

 

Assingment #2

Reflection

• Reflect upon your experiences in the class so far. How do you think the material learned in this class would be important for business owners?
• What lessons have you found to be particularly important?
• What would you like so see more emphasized as we continue with the course?

The requirements below must be met for your paper to be accepted and graded:

• Write between 500 – 750 words (approximately 2 – 3 pages) using Microsoft Word.
• Attempt APA style, see example below.
• Use font size 12 and 1” margins.
• Include cover page and reference page.
• At least 60% of your paper must be original content/writing.
• No more than 40% of your content/information may come from references.
• Use at least two references from outside the course material, preferably from EBSCOhost.  Text book, lectures, and other materials in the course may be used, but are not counted toward the two reference requirement.

Reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) must be identified in the paper and listed on a reference page.Reference material (data, dates, graphs, quotes, paraphrased words, values, etc.) must come from sources such as, scholarly journals found in EBSCOhost, online newspapers such as The Wall Street Journal, government websites, etc.  Sources such as Wikis, Yahoo Answers, eHow, etc. are not acceptable.

A detailed explanation of how to cite a source using APA can be found here (link).

#1  Review new/pending 2014-2015 State or Local legislation for health care  finance component to include:[1] who is proposing the legislation [2] When was it proposed/enacted.[3] What the legislation is about [4] where the legislation will most impact [5] why the legislation is needed

#2  Review new/pending 2014-2015 State or Local legislation for health care  insurance component to include:[1] who is proposing the legislation [2] When was it proposed/enacted.[3] What the legislation is about [4] where the legislation will most impact [5] why the legislation is needed

#3  Review new/pending 2014-2015, State or Local legislation for health care  delivery component to include:[1] who is proposing the legislation [2] When was it proposed/enacted.[3] What the legislation is about [4] where the legislation will most impact [5] why the legislation is needed

#4  Review new/pending 2014-2015 State or Local legislation for health care  quality component to include:[1] who is proposing the legislation [2] When was it proposed/enacted.[3] What the legislation is about [4] where the legislation will most impact [5] why the legislation is needed

NO Punctuation, Grammar, Spelling Errors [5 pts] Reference Page with three (3) References with appropriate In-text documentation (in APA)[10 pts.] Proper APA format [5 pts.]: Ideas clearly presented Word choice appropriate for the  topic and audience Clear movement between ideas 12 pt Times New Roman Double spaced with I inch margins Cover (Title) Page