For Part 5 of Operation Competitor, you will present the Operation Competitor report to the board of directors containing the research done on the legal climate for the laptop launch.
Assignment Details
Your report will include the following
Summary analysis of the company’s competitor
Summary of your proposed plans for arbitration and negotiating for your company
Summary of expected processes and regulations for storefronts for your company
Discussion of the role of unions in the labor market
Summary of trade agreements that regulate business transactions and the appropriate processes for resolving international business disputes
Analysis of federal and state laws that protect employees against employment discrimination
Explanation about the laws that impact salary, leave, compensation, and other benefits for employees
Deliverable Requirements
Your final report should be a minimum of 25 pages (5 pages/unit = 25 total) on the final assessment of Operation Competitor as an accumulation of all the pages from previous units. Be sure to cite sources using APA properly; include references and in-text citations. The Title page and Reference page do not count as part of the 25 pages.
Submitting your assignment in APA format means, at a minimum, you will need the following:
Title page: Remember the running head. The title should be in all capitals.
Length: 25 pages minimum
Body: This begins on the page following the title page and must be double-spaced (be careful not to triple- or quadruple-space between paragraphs). The typeface should be 12-pt. Times Roman or 12-pt. Courier in regular black type. Do not use color, bold type, or italics, except as required for APA-level headings and references. The deliverable length of the body of your paper for this assignment is 25 pages. In-body academic citations to support your decisions and analysis are required. A variety of academic sources is encouraged.
Reference page: References that align with your in-body academic sources are listed on the final page of your paper. The references must be in APA format using appropriate spacing, hanging indent, italics, and uppercase and lowercase usage as appropriate for the type of resource used. Remember, the Reference page is not a bibliography but a further listing of the abbreviated in-body citations used in the paper. Every referenced item must have a corresponding in-body citation.
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There are different types of accounting records, and such records are important in any organization. One of the common account records is the income statement. An income statement provides an accurate description of the company’s profitability over a set period. An income statement could be an accounting statement that matches a company’s revenues with its expenses over a given period usually a quarter or a year. An income statement is composed of several items including sales, costs, increases and decreases in intangible value, taxes, and outstanding shares. Another key accounting record is the balance sheet. A balance sheet categorizes a company’s resources such as assets, liabilities and owner’s equity. According to Pandey (2002, p.67), the components of a balance sheet are divided into current and long-term categories. Pandey (2002, p.68) further observes that these components are listed in order of liquidity. Besides a balance sheet and income statement, a statement of cash flows is also essential in a business. A cash flow statement provides one with information about a company’s cash receipts and cash payments. According to Khan and Jain (2003, p.56), a cash flow statement has several objectives. Firstly, it is effective in predicting the amounts of timing and ascertaining future cash flows. Secondly, it indicates how cash is used and generated. It also helps the creditors, stockholders and customers to determine the flow of cash in a business. Thirdly, it helps an entrepreneur to understand the differences between net income and net cash flow from operating activities. Finally, it helps an entrepreneur to examine a company’s investing activities and financing transactions.
Needless to say, an entrepreneur needs to understand different accounting concepts the common of which are a business entity, matching concept, money measurement, going concern, accounting period, cost concept, realization concept and accrual concept. To understand the importance of each of these concepts, it is instructive to examine their roles. To start with, a business entity treats a business and an owner as two different entities. In other words, a business entity is a fundamental accounting concept, conventions and principles. The money measurement concept allows an entrepreneur to distinguish between transactions that can be expressed in terms of money and those that cannot. The going concern concept assumes a business entity can carry out its activities for an indefinite period. This concept is important as it facilitates the preparation of financial statements. The accounting period concept is important in calculating tax, predicting the prospects of a business and helping an entrepreneur to procure credit from financial institutions. The accounting cost concept requires all assets to be recorded in the books of account at their purchase price. This requirement is helpful in the sense that it allows an entrepreneur to calculate the depreciation of fixed assets. Another key concept is the dual aspect concept which allows an entrepreneur to detect errors and the realization concept which makes accounting information more objective. Equally important is the accrual concept which helps an entrepreneur to know the actual expenses and income during a particular period. Using this concept, an entrepreneur should be able to calculate the net profit of his or her business. Finally, there is the matching concept which states that revenue and expenses should be recorded in the same accounting period. This concept should help an entrepreneur to ascertain the exact amount of profit or loss of the business.
In order to effectively run a business, it is also important for an entrepreneur to understand the factors that influence the structure of the accounting system. One of the factors is the company’s need for accounting information. Accounting information generated in a company could be useful not only to the investors but also to the creditors and the management. It is also worth noting that accounting systems are influenced by the nature of the business and the operations of that business. Other factors that come into play include the perception of the employees and the management, the level of training accorded to the users, the nature of implementation and the implementation partners, and the resources available for the system’s operation.
TASK 2
Risk in any business could affect both primary and supporting assets.
Failing to manage risk can lead to litigation. Litigation can end up being costly as businesses are forced to incur several injurious costs including attorney fees, out-of-pocket expenses, and foregone revenues. Failure to manage risk could also lead to sanctions from private and public regulatory bodies such as the Securities and Exchange Commission. It could also lead to an impaired professional reputation as a result of adverse publicity.
In any organization, there is a possibility of the risk occurring. Fraud in an organization manifests itself in many ways. For instance, fraudulent financial reporting could occur due to improper revenue recognition, overstatement of assets and understatement of liabilities. Other actions that are fraudulent include misappropriation of assets, revenues or assets, conflict of interests, discrimination, antitrust practices and environmental violations.
In an organization, fraud and risk can be prevented and detected in several ways. Firstly, fraud and risk can be managed through auditing and monitoring. However, according to Prasanna (2006, p.71) it is not possible to audit every fraud and misconduct risk, and so it becomes necessary to perform a risk assessment beforehand. For this method to work, it is imperative to have competent employees who should have a comprehensive understanding of what fraud is and what its red flags are.
Besides auditing and monitoring, fraud and risk can be prevented and detected through proactive data analysis. Proactive data analysis is effective in the identification of suspicious transactions, assessing the effectiveness of internal controls and monitoring fraud threats and vulnerabilities. Organizations could choose to either use continuous transaction monitoring or retrospective-based analysis. The former allows organizations to continuously monitor areas that pose strong risks while the later allows organizations to analyze transactions in one or two-year increments.
Another prominent way of fraud prevention and detection is the use of process controls. According to Prasanna (2006, p.71) process controls are effective in detecting fraudulent activities. In his view Pandey (2002, p.81) observes that to effectively manage risk and fraud in an organization, the management should put in place internal controls. But what are internal controls? According to Charles, Gary and John (2009, p.80) internal controls refer to the procedures and policies that are adopted by the management to ensure a business entity operates in an efficient and profitable manner. Internal controls safeguards both physical and un-physical assets. This is achieved by conducting reliable and safe back-up procedures, clearing assignment of duties and controlling operating environments. It is also worth noting that one of the other roles of an internal control system is producing accurate and complete accounting records and timely preparation of financial reports. Most importantly, a control system is composed different component. The first component is maintenance of a control environment. In order to avoid risk and fraud it is important for all the stakeholders to understand, be aware and commit themselves to the policies and procedures established. A strong control environment should be implemented using tight budgetary controls and effective internal audit functions. The second component is risk assessment which is the act of identifying, prioritizing and implementing risk management strategies, policies and procedures. The third component is control activities which include accounting systems and specific control policies and procedures. In this regard, setting up an accounting and portfolio tracking system could be helpful play an important role in the process of data preparation, data entry, and transaction processing and document generation. Control procedures could include activities such as performing independent checks, separation of duties, authorization and approval of transactions and activities, use of adequate documents and records, and maintaining physical control over assets and records. The fourth component is information and communication. In this regard, internal audit reports, monitoring and evaluation reports need to be shared among the stakeholders. Finally, internal control cannot be effective without continuous monitoring and supervision. This can be achieved by strengthening the internal audit functions.
TASK 3
Factors to consider when planning for an audit
In this scenario audit risk is high because the company’s financial statements are likely to be misstated. It is also highly possible that the auditor will fail to detect such material misstatements. Given these possibilities, the auditor is likely to issue an inappropriate opinion on the financial statements. To effectively conduct the audit it will imperative for the audit to keep the audit risk at low levels.
Given the prevailing circumstances it will be important for the auditor to ascertain the degree to which users will rely on the client’s financial statements. Using incomplete or erroneous documents could prove injurious to the users and the auditor. It is also worth noting that some businesses have high levels of inherent risk. To deal with this problem, the auditor is required to identify inherently risky areas and gather appropriate evidence regarding those areas. Inherent risk is also determined by the integrity of the management, results of pervious audits and client motivation to misstate the financial statements. Another important component of audit risk is detection risk. In this scenario detection risk is high and as such the auditor will be required to select proper audit procedures.
Another important concept in the auditing process is materiality. In this regard, the auditor should determine whether the misstatements will distort the view given by the financial statements and influence the understanding and economic decisions of the users. The scope of audit is also very important and it should help the auditor all areas of concern. In order to improve the accuracy of the audit report it will important for the auditor to get an assurance from the client as to whether the information contained in the accounting records is reliable and sufficient. Most importantly, the auditor will be required to apply the compliance test and substance test examine the validity of the information contained in the financial records.
Audit tests
Audit tests will play an important role in detecting any misstatements in the financial statements. According to there are several types of tests that can be used during the auditing process and they include: risk assessment procedures, test of controls, substantive tests of transactions, analytical procedures, and tests of details of balances. The risk assessment procedures can be used by the auditor to assess the risk of material misstatement in the financial statements. In this case, analytical procedures will also be important for preliminary analytical review. Given that conducting a detailed audit may be difficult, analytical procedures will give the auditors an accurate view of the level of material misstatements.
TASK 4
Purpose of an audit report
Auditing plays a pivotal role in providing the internal and external parties with financial information about particular information. The information generated by an audit could be helpful to the employees, the management, shareholders, lending institutions, regulatory agencies and security market. According to Prasanna (2006, p.81) auditing is an important social control mechanism for promoting accountability. There are four types of audit reports, each of which is discussed below.
Types of audit report
Qualified opinion
A qualified opinion is issued when a report fails to conform to generally accepted principles of accounting. A qualified opinion is also expressed when there no sufficient audit evidence. A qualified opinion contains an explanatory paragraph contains a paragraphs where the auditor highlights the reasons why the audit report is not unqualified
Unqualified opinion
It states that the financial statements were prepared were prepared in accordance with the generally accepted accounting principles and is presented when auditor ascertains that each of financial records is free of any misrepresentations. This kind of report is repaired by an unbiased third party and its titles contain the word “independent.”
Adverse opinion
In Charles, Gary and John’s (2009, p.80) view this is the worst type of an audit report that a business entity can receive. This report does not conform to generally accepted accounting principles and indicates that the financial records provided by the business have been grossly misinterpreted. When a auditor expresses an adverse opinion he or she is required to include an explanatory paragraph that should contain all the reasons for his or her adverse opinion.
Disclaimer of opinion
A disclaimer of opinion is expressed when the auditor is unable to make an informed opinion as to the fairness of presentation of the financial statements in conformity with GAAP. It is also appropriate if the auditor is unable to perform a sufficient audit. When this happens, the auditor is required to issue a disclaimer explaining the issues why the opinion of the firm’s financial status could not be determined.
Constituents of an audit report
An audit report should have a title indicative of the word “independent.” The title is followed by an address and an introductory paragraph. The introductory paragraph indicates the responsibility of the external auditor, and the management. It also contains the company’s financial statements including the balance sheet, statement of income, and statement of cash flows. An audit report also has a scope paragraph indicating the purpose, the nature and the scope of the audit. In any report, there must also be an opinion paragraph which indicates the auditor’s assessment of corporate risks and controls. An opinion paragraph is followed by an explanatory paragraph. A sample of an auditor report is detailed below.
AN INDEPENDENT AUDITOR’S REPORT_____________________
The Board of Directors,
Upton Company,
New York.
We have audited the accompanying balance sheet of the Upton Company which comprise of the balance sheet as of 31st December 2012 and other financial statements for the year(s) ended then.
Scope paragraph
The audit was conducted according to the generally acceptable accounting principles. The prevailing standards requires the auditors to examine whether financial statements are free from material assessment, to examine evidence supporting the amounts and disclosures in the financial statements, and evaluate the principles used.
Opinion
In our opinion, the financial statements give a true view of the financial position of Upton Company as of 31st December 2012, and of the results of its operations for the year ended in accordance with GAAP.
A letter of management is written by the auditor towards the end of the audit. It contains information on weaknesses that have been identified by the auditor and recommendations of how they can be mitigated. The letter of management serves several purposes. Firstly, it enables an auditor to give his or her comments regarding accounting records, systems and controls. Secondly, it highlights any materials errors and ways through which they can be rectified. Thirdly, it offers the management constructive advice and improves the quality of the evidence gathering process. A letter of management starts off with an opening paragraph, after which any matters arising from the audit are listed. A raft of weaknesses and recommendations are then listed. The letter ends with a concluding paragraph. An example of a management letter is show below.
We are writing to you regarding the matter arising from the audit for the year ended 31st December 2012. Our responsibilities are guided by the relevant regulations and in accordance with generally acceptable accounting principles. This report has been prepared for the use by the management and others within the organization and none of its contents may be disclosed to external parties. The matters detailed in this report reflect matters coming to our attention during the auditing process.
Forecasting
Present system
Appropriate forecasting procedures are not undertaken and this problem can be attributed to the significant turnover in the finance management directorate.
Implications
The management does not receive reliable information for the decision-making process.
Recommendations
A strong financial management framework should be put in place.
We would be pleased to discuss the above issues at your own convenience.
Yours faithfully
Stratton and Briggs limited________________________________________________________
Reference List
Charles T. H., Gary L. S., and John A. E. (2009). Introduction to
Financial Accounting. Pearson Education
Khan, M. Y. & Jain, P. K. (2003). Financial Management – Text and Problems.
New Delhi: McGraw Hill Publishing Company Limited, New Delhi
Pandey, I. M. (2002). Financial Management. Vikas Publishing House Pvt.
Prasanna, C. (2006). Financial Management – Theory and Practice. New Delhi:
Hill Publishing Company Limited,
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Advanced Practice Nursing Decisions that Cause Moral Distress
Choose an ethical-legal dilemma that would cause the advanced practice nurse moral distress. The dilemma could be one you have faced in your practice. Write at least the introductory paragraphs for the Unit 4 Assignment. Be specific about the dilemma — something you may have experienced in your practice. Outline the topics that will be discussed in the Unit 4 Assignment using level one APA headings.
Use the APA template provided in the class for this paper. It is on the left navigation tab and is set up for all papers in APA format. Place the beginning of your paper in the Discussion Board for all to read and critique.
After receiving feedback from your peers and instructor, work on refining the paper to submit in Unit 4. Choose someone to peer review that does not have feedback.
Cite and reference at least three nursing peer reviewed articles to support the content in the paragraph. In the final Assignment, you will have a minimum of seven references relating to legal and ethical issues.
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Your culminating project will center on the relation of CLOs to the intersections and interactions of historical themes, current practices, relevant theory and philosophy, and personal cultural identity in education. A statement of personal philosophy of education is a reflective piece, 5-10 pages long, that summarizes your educational position on the purpose, process, nature, and ideals of education. As a reflection on your CLOs, your personal education philosophy explains the beliefs and ideas that underlie your thinking and regulate your actions.
Drawing on what you’ve learned in the course, your paper should reflect on how you, as a teacher, will
Continually and deliberately reflect on my practices in light of educational research, professional decisions, and pedagogical approaches. (Reflexive Praxis)
Create contexts for learning that are driven by evidence-based principles of diversity, difference, inclusion, and equity. (Learner Centeredness)
Apply knowledge, concepts, and strategies across domains to engage individuals and promote critical thinking and creativity. (Discipline Knowledge and Skills)
Demonstrate attitudes, knowledge, skills, and professional ethics that contribute to the success and well-being of all individuals. (Professional Commitment to Action)
Evaluate, plan, select, and implement appropriate formative and summative assessments–including those that are technology based–to monitor individuals’ understanding, behavior, and progress. (Data Literacy and Research)
The following questions may help to guide the creation of the action plan to implement your personal philosophy:
Which aspects of your own and others’ philosophies would you like to focus on in your teaching? (RP1, LC1, DKS1)
What action steps will you take to bring these philosophies to life in your practice? (DKS2, PCA1)
How will enacting these chosen philosophies further your development as a reflective practitioner in relation to the CLOs? (RP1, RP2, RP3)
How will you assess your growth and progress toward actualization of your personal philosophy of education? (RP1, DLR2, DLR3)
What histories, philosophies, ideas, and theories of education that we learned about in this course are still present in schools, and which would you like to preserve in current educational practices? (DKS1, DKS2, DKS3)
How will enacting these philosophies, theories, and ideas further your development as a teacher in relation to the CLOs you discussed in Module 1? Assess your personal and professional growth since your initial philosophical reflections on these CLOs. (RP1, RP2, RP3)
How does/should culturally-responsive pedagogy manifest in schools? (LC1, LC2, PCA1, DLR1)
Who are you as a student and teacher? How have you come to know what you know about education and schooling? In what ways have your cultural identities and social experiences shaped your understanding of education and schooling? (RP1, RP2, RP3, PCA1)
Is American education moving in the right direction? How can you transform your ideas about education and schooling into praxis, advocacy, and action? (DKS1, DKS2, PCA1, DLR3)
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You explored the significance of ethical considerations and their implications for business decisions. Today’s organizations are no longer in the situation of being able to disregard or become oblivious to the prevalence of unethical behaviors and misdemeanors.
It’s now time to unpack the ethical considerations that organizations must not overlook in business operations.
As a consultant, you will often come across situations that require you to identify and address ethical and legal considerations. You might even come across situations wherein you will find an overlap between ethical considerations and legal issues in a business situation.
The legal team at the health and beauty company you work for is currently reviewing all the documents you have looked at so far. Their objective is to highlight potential ethical and legal issues that the company may be opening itself up to.
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1. Summarize Case study 11 into 5 paragraphs; and respond to all 3 questions on page 494: [around 150 words for each question answer]
1) Explain how Apple’s philosophy and organizational culture have impacted how they handle ethical decisions. 2) Why is Apple’s industry so competitive and how could this affect the ethical risks in Apple’s operations? 3) How do you think Apple has handled the various ethical issues that they have faced in the past?
2. Summarize in a paragraph & Write your thoughts after reading ‘Block Party’ pg 320 [the thoughts needs to be one paragraph, more than 150 words] (regarding corporate social responsibility technology issues)
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Evaluate leadership and management attributes that support critical decisions for nursing practice.
Scenario
You have recently started a position as a department director with five managers reporting to you. Earlier today, one of your managers reports that a client expired on her unit. She suspects that a factor that may have contributed to the client’s demise may be related to the actions of a nurse on her unit. This nurse has several notes in her personnel file that reflect potential client abuse. You and the nurse manager both have concerns that this sentinel event must be investigated.
Later in the day, the Chief Nursing Officer asks you to speak to new nurse managers to share attributes of leadership with the plan of enhancing their leadership skills. You see an opportunity to combine the situation of the client with a bad outcome, due to the alleged influence of one of the nurses, while building information to share this real-life situation with new nurse leaders.
Instructions
As a follow up to the investigation of the client’s unexpected death, generate an internal memo to your managers to reflect leadership and management attributes and include steps taken to investigate this unfortunate situation. As you create this memo, keep in mind that you should include:
· At least five leadership and/or management attributes for nurse leaders, as well as how they can improve client outcomes.
· Steps you would take to ensure the collection of data regarding this incident.
· Describe how transformational leadership style may influence the process of investigating this professional nurse colleague that reports to one of your unit managers.
· Provides stated ideas with professional language and attribution for credible sources with
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Recall your early clinical nursing experiences—what guided your decisions? Did you practice nursing ‘by the book’? Now, consider how you make decisions today. How have your clinical experiences fostered a greater depth of knowledge and critical thinking?
This week’s Learning Resources explore skill development and levels of knowledge acquisition based on clinical experience. For example, Benner suggests that as a nurse gains more experience, knowledge and skill level increases. Nurses move from novices—making decisions based on rules—to experts who are able to see connections between actions and outcomes using critical thinking. This Discussion focuses on the role of critical thinking in nursing practice and the connection between critical thinking, clinical competence, and scholarship.
To prepare:
Review the Learning Resources focusing on critical thinking and Benner’s interpretation of the Novice to Expert theory.
Reflect on how critical thinking is used in clinical practice. How does critical thinking relate to, or support, clinical competence?
What critical thinking strategies do you use to improve your clinical competence and thus move from novice to expert?
Consider the connection between critical thinking, nursing practice, and scholarship.
BY DAY 3
Post your observations on how critical thinking is used in clinical practice (provide examples); how you employ critical thinking strategies to improve clinical competence; and your thoughts on the connections between critical thinking, scholarship, and practice.
Support your Discussion assignment with specific resources used in its preparation using APA formatting. You are asked to provide a reference for all resources, including those in the Learning Resources for this course
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Individual: Personal Philosophy of Nursing Personal Philosophy- Review the NP Core competencies and Future of Nursing 2010 Recommendations posted in course Documents. Develop a personal philosophy of nursing related to at least one NP Core Competence and a future of nursing recommendation. The philosophy should include your definitions of the four metaparadigm concepts for nursing: Human Being Environment Health Nursing Use and cite other resources as necessary. Limit your personal philosophy of nursing to one page, single spaced. Create it in a Word document. Once completed copy and paste it into the Discussion Board under the Philosophy of Nursing forum.
My philosophy will be “to treat all patients as individuals deserving equitable care and respect”–using the article of Leninger (attached) just stating a little how her theory supports my philosophy
I am attaching the three articles I must support my philosophy and use in my paper. and Theoretical Basis for Nursing 4th Edition by Melanie McEwen (Author), Evelyn M. Wills (Author) book
NP Core Competencies: chose this one–r/t transcultural nursing Ethics Competencies 1. Integrates ethical principles in decision making. 2. Evaluates the ethical consequences of decisions. 3. Applies ethically sound solutions to complex issues related to individuals, populations and systems of care.
and applying the article by IOM (attached will send) applying to my philosophy and brief few sentences like how I will use this working with orthopedic patients with diversity of religion/cultures-like their perception of pain-always an issue with orthopedic post op patients
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Speculate on the major ramifications of using moral principles to make decisions concerning such issues.
* From the scenario, examine the concept of health care ethics, and ascertain the fundamental way in which such concepts apply to procreation-related issues. Speculate on the major ramifications of using moral principles to make decisions concerning such issues. Consider the concept of ethics in health care predicated on ethical theories and moral theories, and explore the connection of such ethics with ethics committee decision making. Rationalize the primary concerns of conception, wrongful birth, and abortion from the perspective of health care professionals who must make these decisions. THE INFO BELOW CAN BE USED AS A GUIDE.
This week your instructor insights focus on the ethical dilemmas related to procreation , and challenges in morality as we bridge the gap between science , religion and morality in child bearing efforts. When we help a child survive at birth by disabling the child, is the action ethical just because the harm done was intended to do no harm or harm is done to enhance health and life for the new born? Also, should morality and religion matter in procreation? Should we use every scientific advances to help us procreate ? Please , think about these issues as you review your chapters and engage in discussions about ethics in the health care system. References: Vrousali, N. (2013).Smuggled into Existence: Nonconsequentialism, Procreation, and Wrongful Disability Ethic Theory Moral Practice ,16,589–604.
Schoysman, R. (2007). Ethical Consideration With Regard to Assisted Procreation. Ethics. Law, and Moral Philosophy of Reproductive Biomedicine, 2 ( I),46-47
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