Post-911, the responsibility of airport security was shifted from the private sector to the federal government. Write a short paper (2–4 pages doubled spaced) assessing the role and the effectiveness of the TSA in providing airport security. In your response, you should identify and discuss the strengths and weaknesses of the TSA. List and describe the types of resource management techniques (at least four) the TSA should implement to be effective in their role.
Additionally, provide an example of your interaction with the TSA that was impacted by your perspective toward multiculturalism and diversity.
Base your response on material from class, as well as outside research. Critically reflect on the literature, past incidents, legislative changes, etcetera to analyze the effectiveness of the TSA using that information to support your position.
The mid-term paper is based on the topics covered in the first 4 weeks of class. You may pick a topic already covered in class such as regulation/deregulation of the industry, or a mode of transportation and its impact on the supply chain, even a mode of transportation and it advantages and disadvantages. The approach of the paper should be from a business logistics/supply chain using a managerial perspective. Based on material already covered in class, identify the topic/issue, provide a resolution/approach, examine the literature, give examples, and provide a conclusion. Please provide appropriate sources to back-up your work. Peer-reviewed articles from the library, Government websites, and GAO reports should be used when looking for sources. This 1500 word paper should be in APA format. For example you should have a title page and reference page. As graduate students you should also include an Abstract page, Introduction, Literature Review, Conclusion and any other section appropriate to your paper such as Methodology and Results. The paper will be graded on contents, grammar, and format.
Topics to choose from: 1. Mode of transportation and its impact on the supply chain. 2. Mode of transportation and it advantages and disadvantages. Research Paper Graduate Level Rubric:
APUS Assignment Graduate Level Rubric500-600
FOCUS AND THESIS
Student exhibits a defined and clear understanding of the assignment. Thesis is clearly defined and well constructed to help guide the reader throughout the assignment. Student builds upon the thesis of the assignment with well-documented and exceptional supporting facts, figures, and/or statements.10 points
Establishes a good comprehension of topic and in the building of the thesis. Student demonstrates an effective presentation of thesis, with most support statements helping to support the key focus of assignment.7 points
Student exhibits a basic understanding of the intended assignment, but the thesis is not fully supported throughout the assignment. While thesis helps to guide the development of the assignment, the reader may have some difficulty in seeing linkages between thoughts. While student has included a few supporting facts and statements, this has limited the quality of the assignment.5 points
Exhibits a limited understanding of the assignment. Reader is unable to follow the logic used for the thesis and development of key themes. Introduction of thesis is not clearly evident, and reader must look deeper to discover the focus of the writer. Student’s writing is weak in the inclusion of supporting facts or statements.1 point
CONTENT AND SUBJECT KNOWLEDGE
Student demonstrates proficient command of the subject matter in the assignment. Assignment shows an impressive level of depth of student’s ability to relate course content to practical examples and applications. Student provides comprehensive analysis of details, facts, and concepts in a logical sequence.25 points
Student exhibits above average usage of subject matter in assignment. Student provides above average ability in relating course content in examples given. Details and facts presented provide an adequate presentation of student’s current level of subject matter knowledge.20 points
The assignment reveals that the student has a general, fundamental understanding of the course material. Whereas, there are areas of some concerning in the linkages provided between facts and supporting statements. Student generally explains concepts, but only meets the minimum requirements in this area.15 points
Student tries to explain some concepts, but overlooks critical details. Assignment appears vague or incomplete in various segments. Student presents concepts in isolation, and does not perceive to have a logical sequencing of ideas.10 points
CRITICAL THINKING SKILLS
Student demonstrates a higher-level of critical thinking necessary for 500-600 level work. Learner provides a strategic approach in presenting examples of problem solving or critical thinking, while drawing logical conclusions which are not immediately obvious. Student provides well-supported ideas and reflection with a variety of current and/or world views in the assignment. Student presents a genuine intellectual development of ideas throughout assignment.25 points
Student exhibits a good command of critical thinking skills in the presentation of material and supporting statements. Assignment demonstrates the student’s above average use of relating concepts by using a variety of factors. Overall, student provides adequate conclusions, with 2 or fewer errors.20 points
Student takes a common, conventional approach in guiding the reader through various linkages and connections presented in assignment. However, student presents a limited perspective on key concepts throughout assignment. Student appears to have problems applying information in a problem-solving manner.15 points
Student demonstrates beginning understanding of key concepts, but overlooks critical details. Learner is unable to apply information in a problem-solving fashion. Student presents confusing statements and facts in assignment. No evidence or little semblance of critical thinking skills.10 points
ORGANIZATION OF IDEAS AND FORMAT
Student thoroughly understands and excels in explaining all major points. An original, unique, and/or imaginative approach to overall ideas, concepts, and findings is presented. Overall format of assignment includes an appropriate introduction (or abstract), well- developed paragraphs, and conclusion. Finished assignment demonstrates student’s ability to plan and organize research in a logical sequence. Student uses at least of 5-7 references in assignment.15 points
Student explains the majority of points and concepts in the assignment. Learner demonstrates a good skill level in formatting and organizing material in assignment. Student presents an above average level of preparedness, with a few formatting errors. Assignment contains less than 5 resources.10 points
Learner applies some points and concepts incorrectly. Student uses a variety of formatting styles, with some inconsistencies throughout the paper. Assignment does not have a continuous pattern of logical sequencing. Student uses less than 3 sources or references.7 points
Assignment reveals formatting errors and a lack of organization. Student presents an incomplete attempt to provide linkages or explanation of key terms. The lack of appropriate references or source materials demonstrates the student’s need for additional help or training in this area. Student needs to review and revise the assignment.1 point
WRITING CONVENTIONS (GRAMMAR & MECHANICS)
Student demonstrates an excellent command of grammar, as well as presents research in a clear and concise writing style. Presents a thorough, extensive understanding of word usage. Student excels in the selection and development of a well-planned research assignment. Assignment is error-free and reflects student’s ability to prepare a high-quality academic assignment.10 points
Student provides an effective display of good writing and grammar. Assignment reflects student’s ability to select appropriate word usage and present an above average presentation of a given topic or issue. Assignment appears to be well written with no more than 3-5 errors. Student provides a final written product that covers the above-minimal requirements.7 points
Assignment reflects basic writing and grammar, but more than 5 errors. Key terms and concepts are somewhat vague and not completely explained by student. Student uses a basic vocabulary in assignment. Student’s writing ability is average, but demonstrates a basic understanding of the subject matter.5 points
Topics, concepts, and ideas are not coherently discussed or expressed in assignments. Student’s writing style is weak and needs improvement, along with numerous proofreading errors. Assignment lacks clarity, consistency, and correctness. Student needs to review and revise assignment.1 point
USE OF COMPUTER TECHNOLOGY/ AND APPLICATIONS
Student provides a high-caliber, formatted assignment. Learner exhibits excellent use of computer technology in the development of assignment. Quality and appropriateness of stated references demonstrate the student’s ability to use technology to conduct applicable research. Given assignment includes appropriate word processing, spreadsheet and/or other computer applications as part of the final product.5 points
Assignment presents an above-average use of formatting skills, with less than 3 errors. Students has a good command of computer applications to format information and/or figures in an appropriate format. Student uses at least two types of computer applications to produce a quality assignment.4 points
Student demonstrates a basic knowledge of computer applications. Appearance of final assignment demonstrates the student’s limited ability to format and present data. Resources used in assignment are limited. Student may need to obtain further help in the use of computer applications and Internet research.3 points
Student needs to develop better formatting skills. The student may need to take additional training or obtain help from the Educator Help Desk while preparing an assignment. Research and resources presented in the assignment are limited. Student needs to expand research scope. The number of formatting errors is not acceptable.1 point
Student provides sophisticated synthesis of complex body of information in the preparation of assignment. Research provided by student contributes significantly to the development of the overall thesis. Student incorporates at least of 7-10 quality references in assignment. Student incorporates a variety of research resources and methodology in the preparation of assignment.10 points
Student achieves an above average synthesis of research, but interpretation is narrow in scope and description within assignment. Assignment contains less than 7 resources, and presents an average overview of key concepts.7 points
Assignment provides a basic, but borderline perspective of student’s research abilities. Student has incorporated less than 4 sources, which does not attempt to cover key elements of assignment.5 points
Student fails to provide an adequate synthesis of research collected for assignment. The lack of appropriate references or source materials demonstrates the student’s need for additional help or training in this area. Student needs to review and revise the assignment. The paper is not of acceptable quality for graduate-level work.1 point
Continue working on your individual project started in week one and two to accomplish the assignment below: Write a paper of no more than 2,100 words, include the following components: Project Risk Management Plan Examine at least five risks applicable to your project. Create a table in Microsoft® Word for your risk assessment matrix. For each risk, analyze its likelihood and probability, its effect, an overall risk assessment score, when it could occur, and your response. Project HR Plan Analyze HR needs, how they are acquired, and when they will occur. Examine your training approach and how you plan to recognize and reward the team’s efforts. Project Communication Plan Examine key stakeholder groups and their project information needs. Create a table in Microsoft® Word, evaluating the following information that is produced during the project’s lifecycle: status and issue reports; the target audience for each information type, including senior management and customers; when each information type is available (weekly or biweekly); how information is communicated (e-mail or hardcopy); and who is responsible for producing information. Project Procurement Plan Examine the methods that will be used to manage procurements in the project. Examine at least one contract vehicle that might be used. Introduction
Spinners and Spinners group is a group of related companies that operate mainly in the textile industry. The group comprises of the parent company and two subsidiaries. Each company is independent and uses a different accounting system to collect process and store its information. Over recent times, this has proved problematic with intercompany transactions reflecting differently. This has caught the management’s attention as a highly risky area that requires urgent attention. Our project will focus on identifying key areas of weakness in the group’s information systems and proposing a viable solution. Problem and Solution Statement
The biggest problem we have is the duplicity created by multiple accounting systems within the group. This is a great cost to the group in terms of labor costs with period end reconciliations and consolidation procedures taking about a third of the accounting department labor hours which translates to $300,000 in staff costs. Audit fee is based on hours spent on the job by the public accountant (Collins, 2011). For spinners on average an annual statutory audit takes almost 800 hours of the audit team which is charged at $300 an hour amounting to $240,000 annually in audit fee. This is a huge cost for the group that requires urgent attention. This is in addition to the risk of non-compliance due to system limitations
In undertaking this project, we aim to come up with recommendations on a uniform information system for the group that meets the needs of each subsidiary, the parent and the group as a whole. The focus will be on reducing operational costs for the group by eliminating all unnecessary costs due to inefficiency in the information system. The aim is to cut costs by at least 20% of total operating costs and hence increase the net profit. Mission Justification on
This project is the key to the group’s future success. A good information system is a source of competitive advantage as it enables faster and more accurate decision making (Collins, 2011). If this project is ignored the company will continue losing about $500,000 annually cost reduction. Lack of proper records as per legal requirements may lead to legal battles which will cost the group both financially and in reputation. In some instances this may lead to withdrawal of operating licenses and closure of some of the company (Lock, 2013). This project will help cut costs, avoid the risk of non-compliance while at the same time improving the group’s competitiveness in the market. All these will mean greater bottom line profits for the companies. Scope
The scope of our project will be to investigate the information system requirements of the group and identify a viable solution that meets all these demands. This will include doing a stakeholder mapping to identify key users and their requirements. It would also entail an assessment of the legal requirements on information systems. An assessment of the feasibility of the identified solution is within the scope of this project but the implementation of the solution is beyond the scope of the project (Cook, 2004). Our scope is limited to investigating and proposing a potential solution.
Work Breakdown Structure WBS
Investigate I.S requirement
To create weakness report on current information systemList of potential solution
Share holder mapping
Stakeholder mapping reportA user impact-responsibility map
Assessment of legal requirements in I.S
Best practice report across the industry
Assessment of feasibility study
Feasibility analysis of the recommended choice.
Investigation and proposing a potential solution
Recommendation of best choice
Estimated Cost and Duration
investigating IS requirements
assessments of legal requirement in IS
assessment of Feasibility study
investigation and proposing a potential solution
Direct and indirect labor.
In accomplishing our mission, we aim to recommend an information management system that is both users friendly as well as effective. This will follow a step process and at each step certain deliverables are expected as a measure of progress. These are;
A weakness report on current information system
Stakeholder mapping report
A user impact-responsibility map
Best practice report across the industry
List of potential solution
Recommendation of best choice
Feasibility analysis of the recommended choice.
The key deliverables will act as a guide to the steps we need to take at each stage as well as an indicator of when it is time to take the next step. Milestones
Our project will be assessed on several milestones based on tasks accomplished at each stage and the successful completion of a major deliverable. The first milestone will be the completion of the investigation stage. This will be confirmed by the completion of a weakness report and getting the management’s assent on the same after a month’s time (CIBB, 2010).
The second milestone will be needs and responsibilities mapping of the group which will help us form an idealistic solution with which all propositions will be measured against. This will be indicated by two deliverables, stakeholder mapping report and a user impact-responsibility map (Cook, 2004). This shall be about a fortnight from the previous milestone.
Our third and final milestone will be solution recommendation which will be the final step in the project. This will be indicated by the final deliverable of a best fit solution recommendation. Technical Requirements
For the successful completion of this project, we will require some technical expertise on several fields. First requirement will be a qualified information system person who can identify weaknesses inherent in the current system due to the technology employed which we suspect is a key part of the problem. This skill will also be required in the solutions evaluation stage. We would also require a legal expert in an advisory capacity to ensure the solution recommended meets the legal threshold on information requirements. A human resource expert may also be required in identifying people related problems in the current information system as well as ensure the recommended solution will be easy integrate with the companies’ staff. Assumptions and Constraints
In undertaking this project several underlying assumptions are made including:
The employees of the company will cooperate with us in undertaking the project
There exists a suitable solution to the information management problems
The weaknesses in the current system can be broken down into human related weaknesses and technology related weaknesses
Management support for the project is absolute.
We also foresee some constraints in undertaking the project which may include:
Limited technical expertise
Budgetary constraints as the project will rely on a fixed budget allocation
Information access constraints especially in coming up with industry best practice
The project is an ambitious and difficult one but very necessary for the group both as a competitive edge and a risk management tool. Therefore in my opinion all resources necessary should be given to the project team to ensure successful completion to the project as in the end the cost savings that will follow as a result of the success will outweigh the costs by far.
Chartered Institute of Building (Great Britain). (2010). Code of practice for project management for construction and development. Chichester, U.K: Wiley-Blackwell
Lock, D. (2013). Project management.
Collins, R. J. (2011). Project management. New York: Nova Science Publishers.
Cook, V. (2004). The English writing system. London: Arnold.
The federal government is the single largest energy consumer in the country and the U.S Department of Defense (DoD) is the leading contributor (Velasquez, 2015). For the DoD, while technology is critical to energy usage in operations, user behavior and energy awareness also significantly impact the amount of energy used (Baskin, 2014). Any change to how the military uses energy has momentous implications simply because it uses so much of it — roughly the same amount of power annually as the state of West Virginia (Mooney, 2015). Human behavior is an essential and frequently overlooked element in achieving aggressive Federal building performance goals, especially for reducing consumption of energy, water, and materials (Wolfe, 2014).
The general business problem is cultural behavioral norms in military organizations are not directed towards saving energy in daily operations. The District of Columbia Air National Guard installed new energy efficient technology throughout the organization, but still failed to meet federal energy reduction goals in both fiscal year 2015 and 2016. The specific business problem is the cultural behavior in the District of Columbia Air National Guard seems to lack the motivation and commitment to save energy to meet federal energy goals. Purpose
The purpose of this research study was to hopefully motivate personnel in the D.C. Air National Guard to become committed to saving energy through cultural behavioral change. To identify potential solutions, the approach will use the mixed-methods paradigm and will be primarily qualitative. This approach involves a first phase of quantitative data analysis on a previous unit energy survey, followed by a second phase of qualitative information collection and analysis that builds on the results of the first quantitative phase (Creswell, 2009). The findings of this research will assist other military organizations struggling to meet federal energy goals due to the lack of motivation and commitment to save energy. Significance
This research will fill a gap in understanding how to reduce energy consumption in military organizations by focusing on methods for changing workplace behaviors. This project is unique because there is a lack of research for improving energy conservation cultures within military organizations. The intended audience is military organizations, but the research findings can be applied to other types of organizations interested in decreasing energy consumption through cultural change.
Energy is becoming a larger portion of the Air Force budget so it can pose a financial risk to the unit’s ability to plan, develop and acquire technologies and equipment necessary to sustain air, space, and cyberspace superiority (USAF, 2013). Establishing a vibrant energy culture addresses the non-technical and non-financial barriers to achieving potentially available savings (Wising, 2015).Through this research, military personnel can gain the knowledge needed to improve workplace attitudes towards energy conservation and develop innovative methods for saving energy in everyday operations. Research Questions
The main question for the study was: why do cultural behavioral norms in a military organization impact energy consumption? This question expanded to several other questions:
RQ1. Why is energy wasted in military organizations?
RQ2. How does an organization’s culture impact energy consumption?
RQ3. Why should personnel in the organization be motivated to save energy? Nature of Study
This study will utilize mixed-methods, primarily qualitative research. Using mixed methods research within the limits of this study will expand and strengthen the study in facilitating change in cultural behavioral norms within the organization. A sequential exploratory strategy approach to mixed-methods research will be utilized to study the energy conservation culture within the D.C. Air National Guard. This approach involves a first phase of quantitative data analysis, followed by a second phase of qualitative information collection and analysis that builds on the results of the first quantitative phase (Creswell, 2009). Quantitative data from the 113th Wing Energy Conservation Survey conducted by the D.C. Air National Guard Environmental Section will be analyzed and afterwards a focus group will be conducted by volunteers in the unit to obtain qualitative information. The analysis should assist in determining how energy conservation can improve through efficient changes in cultural behavioral norms within the organization.
1) Dr. Heitner – You indicated that changes to the military’s energy use can have momentus implications. What are these implications and how are they problematic? What is the negative impact or adversity?
Correction – Addressed in the “Significance”
2) Dr. Heitner – The general business problem as you’ve described it is a situation: “cultural behavioral norms in military organizations are not directed towards saving energy in daily operations.” You need to make a case for why it’s problematic, how, and for whom? With what negative consequences? You focused on the benefits “Establishing a vibrant energy culture addresses the non-technical and non-financial barriers to achieving potentially available savings (Wising, 2015)” but not the detriments.
Correction – Added “The District of Columbia Air National Guard installed new energy efficient technology throughout the organization, but still failed to meet federal energy reduction goals in both fiscal year 2015 and 2016.” and relocated “Establishing a vibrant energy culture addresses the non-technical and non-financial barriers to achieving potentially available savings (Wising, 2015)”.
3) Dr. Heitner – Whereas Delphi studies are future-oriented, case studies focus on describing or exploring what currently exists. How might you address this misalignment?
Correction – Reworded primary question and created 3 sub-questions.
4) Dr. Heitner – Focus group questions should not be included in the research questions section. You could draft some research subquestions that reflect subareas of focus under the major focus of the primary research question.
Correction – Corrected like in #3
5) Peer comments were similar to Dr. Heitner’s comments
2- Classmate Discussion
The problem is that national culture is an influential factor of people’s actions (Elmassri, Harris, & Carter, 2016). Empirical evidence suggests the validation of national culture and values influence on individuals’ decision-making process (Lennart, Park, & Singh, 2015). However, cross-cultural comparisons of senior executives’ decision-making processes on their remuneration plans and bonuses remain an unexplored area in the business literature (Heimann, Mullet, & Bonnefon, 2014). Studies on executives’ compensation package have traditionally focused on solving agency conflicts (Banker, Darrough, Rong, & Plehn-Dujowich, 2013; Li, Yang, & Yu, 2015;), corporate governance issues (Hong, Li, & Minor, 2016), and the ethical implications of executive hedging (Akron & Benninga, 2013; Dunham & Washer, 2012; Dye & Sridhar, 2016). These research topics have been deemed valuable to understand the mechanism (Minhat & Dzolkarnaini, 2016) and influence (Li, Yang, & Yu, 2015) of executives’ compensation packages in the decision-making process. Likewise, studies on managerial cultural traits analyze how culture influences executive decision-making (Meng, 2015; Ouellet, Facal, & Hebert, 2015) as relate to the firm day-to-day operations and organization’s goals and objectives.
Management and finance researches has confirmed the empirical relation between cultural distance and many economic decisions (Bryan, Nash, & Patel, 2015) and an emerging literature now considers the role of culture in corporate decision-making (e.g., Lievenbruck & Schmid, 2014). Researchers recommend further studies analyzing the influence of cultural traits on the decision-making process of senior executives regarding to their compensation plans and bonuses (e.g., Breuer et al., 2014; Fidrmuc and Jacob, 2010; Heimann, Mullet, & Bonnefon, 2014). According to Campbell et al. (2016), collectivist culture tends to allocate rewards to close circle, while in individualist societies remuneration are more spread allocated. Therefore, a need exists to explore how cultural background influences senior executives in their decision-making process on compensation packages. Research Questions RQ1: How do traits of individualist culture influence the decision-making processes of senior executives regarding their remuneration plans and bonuses? RQ2: How do traits of collectivist culture influence the decision-making processes of senior executives regarding their remuneration plans and bonuses? RQ3: How does the decision-making process of senior executives in individualist culture compare to senior executives in collectivist culture in regards to remuneration plans and bonuses? Nature of the Study
Cultural traits and individuals’ beliefs are topics difficult to quantify. Yin (2014) explain that case studies allow researchers to answer the ‘what’ and ‘how’ questions. However, a set of conditions must be met for the study to be deemed suitable for a holistic single-case exploratory case study. The study objective should be explaining and examining how a contemporary phenomenon occurs. According to Yin (2014), the principle of case studies is trying to enlighten on why, how, and with what objective decision are taken. Therefore, using an explanatory case study allow me explain the behavior of individuals involved in the decision-making process of their remuneration packages. References
Akron, S., & Benninga, S. (2013). Production and hedging implications of executive compensation schemes. Journal of Corporate Finance, 19, 119-139. doi: 10.1016/j.jcorpfin.2012.10.004
Banker, R. D., Darrough, M. N., Rong, H., & Plehn-Dujowich, J. M. (2013). The Relation between CEO Compensation and Past Performance. Accounting Review,88(1), 1-30. doi:10.2308/accr-50274
Breuer, W., Rieger, M. O., & Soypak, K. C. (2014). The behavioral foundations of corporate dividend policy a cross-country analysis. Journal of Banking & Finance, 42, 247-265.
Bryan, S., Nash, R., & Patel, A. (2015). The effect of cultural distance on contracting decisions: The case of executive compensation. Journal of Corporate Finance, 33, 180-19
Campbell, C. J., Chang, R. P., DeJong, J. C., Doktor, R., Oxelheim, L., & Randøy, T. (2016). The impact of CEO long-term equity-based compensation incentives on economic growth in collectivist versus individualist countries. Asian Economic Papers, 15(2), 109-133. doi:10.1162/ASEP_a_00432
Dunham, L., & Washer, K. (2012). The ethics of hedging by executives. Journal of Business Ethics, 111(2), 157-164. doi:10.1007/s10551-011-1198-x
Dye, R. A., & Sridhar, S. S. (2016). Hedging Executive Compensation Risk through Investment Banks. Accounting Review, 91(4), 1109-1138. doi:10.2308/accr-51291
Elmassri, M. M., Harris, E. P., & Carter, D. B. (2016). Accounting for strategic investment decision-making under extreme uncertainty. The British Accounting Review, 48, 151-168. doi: 10.1016/j.bar.2015.12.002
Fidrmuc, J. P., & Jacob, M. (2010). Culture, agency costs, and dividends. Journal of Comparative Economics, 38(3), 321-339.
Heimann, M., Mullet, E., & Bonnefon, J. F. (2014). People’s views about the acceptability of remuneration policies and executive bonuses. Journal of Business Ethics. 119(4). doi:10.1007/s10551-014-2062-6
Hong, B. B., Li, Z. F., & Minor, D. D. (2016). Corporate governance and executive compensation for corporate social responsibility. Journal of Business Ethics,136(1), 199-213. doi:10.1007/s10551-015-2962-0
Lehnert, K., Park, Y., & Singh, N. (2015). Research note and review of the empirical ethical decision-making literature: Boundary conditions and extensions. Journal of Business Ethics, 129(1), 195-219. doi:10.1007/s10551-014-2147-2
Li, M. L., Yang, T., & Yu, S. (2015). CEO Stock-Based Incentive Compensation and Firm Performance: A Quantile Regression Approach. Journal of International Financial Management & Accounting, 26(1), 39-71. doi:10.1111/jifm.12022
Lievenbrück, M., & Schmid, T. (2014). Why do firms (not) hedge? —Novel evidence on cultural influence. Journal of Corporate Finance, 25, 92-106.
Minhat, M., & Dzolkarnaini, N. (2016). Is executive compensation a substitute governance mechanism to debt financing and leasing? Applied Economics, 48(14), 1293-1302. doi:10.1080/00036846.2015.1100247
Meng, J. (2015). Cultural congruence as reflected in communication leaders’ decision-making.Leadership & Organization Development Journal, 36(4), 346-359. doi:10.1108/LODJ-05-2013-0071
Ouellet, S. M., Facal, J., & Hebert, L. (2015). Understanding cultural difference management through Charles Taylor’s philosophy: Case studies from the food processing industry.Administrative Sciences, 5(2), 46-70. doi: 10.3390/admsci5020046
For purposes of this assignment, assume you are a writer at a public relations agency representing a product/service/brand (either an individual or an institution) of your choice. Note: though the crisis can be purely hypothetical, the product/service/brand must currently exist.
Step A: After choosing your product/service/brand, determine a crisis that it (a) has confronted, (b) is currently confronting, or (c) might confront at some point in the future.
Examples of crises: product tampering of Extra Strength Tylenol, Charlie Sheen’s public misdeeds (drinking/womanizing), Goldman Sachs’ financial malfeasance, Nikki Haley’s (Indian-American South Carolina Governor) alleged extramarital affairs Step B: In Microsoft Word, develop Deliverable #1, a ONE-PAGE PLANNING SUMMARY, an internal document that, in bullet-point form, addresses the four following issues (each under a separate heading, as indicated below):
………in approximately 3-5 bullet points (please label this section “Crisis”), succinctly describe the crisis and how it unfolded
…….…in approximately 1-3 bullet points (please label this section “Rationale), convey why the crisis is important to the product/service/brand you have chosen (e.g., Goldman Sachs’ potential loss of revenues)
…….…in approximately 2-4 bullet points (please label this section “Key Points”), reveal the key points you will make in the op-ed piece to repair public perception of the brand (e.g., Goldman Sachs was not the only organization that made mistakes during the financial crisis, and is now atoning for those mistakes now through its partnership with Warren Buffett)
…….…in approximately 1 or 2 bullet points (please label this section “Audience”), briefly cite the audience (or audiences) that is/are most affected by the crisis, mentioning why it is important that the product/service/brand regain the trust of this audience (e.g., institutional investors who may require Goldman Sachs’ merger-and-acquisitions services in the future) Final Step: In Microsoft Word, develop Deliverable #2, a 2-4 PAGE OP-ED PIECE (an “opinion essay”) that defines, discusses, and highlights your product/service/brand’s perspective on the crisis it faces. Your op-ed should include the following components: Develop a headline and (if appropriate) subheads to guide the reader through the stages of your argument Define and explain the problem facing the brand [length: 1-2 paragraphs] and—most importantly—express a sincere apology for any harm caused to others. Adopting a fully sympathetic tone is absolutely vital. Provide examples to reveal how the problem affects key stakeholders, including (and perhaps most especially) the public. [length: 1-2 paragraphs] Present the story of how the situation unfolded, and why it resulted in the public-image problem the brand now faces. (Note: this is the perspective that the brand doesn’t agree with—and/or is unfavorable to the brand—but that the public has already heard and been influenced by through media exposure) [length: 1-2 paragraphs] Conclude your op-ed piece by sharing the brand’s perspective, exploring the problem carefully and fairly, explaining why you believe the brand’s view is right; then discuss the product/service/brand’s history, record of social responsibility, future aspirations, and strong, caring relationship it maintains with its stakeholders [length: 2-4 paragraphs]
Describe in detail at least three instances during the course of an average week that you are required to organize, calculate, and interpret numeric data. If your average week does not generally include organizing numerical data, you may need to be creative with this part of the discussion! For each of the instances you describe, explain how the use of different technology tools might make these tasks easier and more accurate. Provide multiple examples of technology tools including: portable devices (cell phones, pocket calculators, tablets), desktop computers, computer networks
Discuss any ethical, legal, and security implications of using technology to create and share numerical data.
Use properly documented sources from this course or other valid outside resources to justify, support, and expand on your response.
By Saturday, December 17, 2016, post your initial response of at least 150 words to the Discussion Area. Each of your follow-up responses should be at least 50 words. Through Wednesday, December 21, 2016, review and comment on at least two peers’ responses.
need it for tomorrow Read
(B) Chapter 4 Confidentiality, Privilege and Privacy pp. 159-213 and HIPAA, pp. 543-545.
(F) Chapter 7 Standards on Privacy and Confidentiality pp. 135-161; and review Preface pp. xx-xxx.
Please read the vignette below and respond to it via the assignment submission link by Day Six. You MUST apply an appropriate ethical decision making model from Bersoff or apply another ethical decision making model which you may prefer (e.g., Canadian Psychological Association; NASP, etc.). Use the steps of the decision making model to discuss your decision making process.
Tell Tale Vignette
Maria is a 32 year old, Latina. Her child, Rosalinda, age 6, was referred to counseling after having been exposed to domestic violence (Maria reports having been the victim) in the home.
Maria is separated from Rosalinda’s father who is the alleged perpetrator in the domestic violence.
When Maria brought Rosalinda to her first evaluation session (symptoms included: nightmares, regression, easily moved to tears, clingy with Maria), Maria read and signed an informed consent form while in the waiting room. The form was fairly standard issue, citing all the usual exceptions to confidentiality. The psychology intern properly introduced herself to Maria and briefly went over the informed consent. Maria expressed understanding of and agreement with the evaluation and treatment for her daughter.
Maria was the principal informant during the assessment, and the psychology intern documented in her notes that Maria reported she had started to date again. She noted that Rosalinda’s symptoms had gotten worse (for example, she is upset when left with the family babysitter).
Please address the following questions:
Can Rosalinda’s Dad have access to the child’s record?
What about the reference to Maria starting to date – should this be documented in the record? Should Rosalinda’s father have access to this information?
Explain your reasoning, referring to the appropriate rules and citing ethical guidelines (these may include the practice act, rules of board, etc.).
Discussion Board Questions
What is the difference between confidentiality, privileged communications and privacy?
What exceptions to privilege or confidentiality do you have in the jurisdiction where you live?
Please post the first thread response by Day Three and the second thread response by Day Five. Respond to at least one colleague by Day Five. Offer response to any significant feedback by Day Seven.
Part A: Multiple-Choice Questions 1. A patient is admitted to undergo chemotherapy for cancer of the sigmoid colon that was previously treated with resection. Which code is sequenced first? A. 153.3 C. V58.11 B. 153.9 D. V10 2. A patient was admitted to the hospital for chest pain due to tachycardia. While in the hospital, the patient was also treated for type 1 diabetes. Upon further review, the coder noted that the documentation and EKG didn’t provide further evidence of the type of tachycardia or underlying cardiac condition(s). What should the coder report as the principal diagnosis? A. Chest pain B. Tachycardia, NOS C. Insulin-dependent diabetes mellitus D. Cardiac disease, NOS Lesson 1 ICD-9-CM Hospital Inpatient Coding When you feel confident that you have mastered the material in Lesson 1, submit this exam to your instructor for grading following the instructions at the end of the exam. You must type all of the answers to the questions and save them in a word-processing document. Include your name, address, and student number on the top of the first page of your answers. Use the exam number 40920800. Be certain to indicate the proper question number before each of your answers. Questions 1–25: Select the one best answer to each question. EXAMINATION NUMBER 40920800 Examination, Lesson 184 3. Dr. Smith recorded the following diagnoses on the patient’s discharge sheet: gastrointestinal bleeding due to acute gastritis and angiodysplasia. The principal diagnosis is coded as A. GI bleeding. B. acute gastritis. C. angiodysplasia. D. either acute gastritis or angiodysplasia. 4. A patient was admitted with extreme fatigue and lethargy. Upon discharge, the physician documents the following diagnosis: fatigue due to either depression or hypothyroidism. Which of the following are correct codes and sequencing for the scenario? A. 780.79, 311, 244.9 C. 249.9, 311 B. 311, 249.9, 789.79 D. 789.79 5. Of the following, which code would take precedence over the other? A. 072.0 over 033.0 C. 486 over 480 B. 595.0 over 131.09 D. 112.2 over 599.0 6. Upon discharge, the physician documents the following on the patient’s discharge sheet: ?HIV infection. As the inpatient coder, your next step should be to A. code the HIV infection as if it exists (according to UHDDS guidelines) and report it as the principal diagnosis. B. review the UHDDS guidelines for assigning possible HIV infection codes versus AIDS codes. C. query the physician and request that the statement be amended with a positive (or negative) confirmation of the HIV infection. D. wait to code the patient’s record until a positive finding on the serology report confirms the HIV diagnosis. 7. For which of the following scenarios would it be appropriate to query the physician for more information before coding and/or sequencing? A. A patient was admitted with severe abdominal pain. At discharge, the physician documents the following diagnosis: abdominal pain due to either hiatal hernia or diverticula. B. A patient was admitted with congestive heart failure (treated with IV furosemide) and unstable angina (treated with nitrates). C. A patient has low potassium levels noted on the laboratory report (treated with orally administered potassium). D. A patient is admitted with dysuria with no cause found. Examination, Lesson 1 85 8. Which of the following statements is true? A. A patient has diabetes and an ulcer. Code the ulcer as diabetic. B. A pregnant patient has diabetes. Code diabetes as complicating the pregnancy. C. A patient has diabetes and cardiomyopathy. Code the cardiomyopathy as a diabetic complication. D. A patient has diabetes and cataracts. Code diabetic cataracts. 9. A patient was admitted for metastatic carcinoma from the breast to several lymph node sites. Two years ago she had a double mastectomy. Which of the following is the correct code assignment for this case? A. 196.8, V10.3 C. 196.8, 174.9, 85.42 B. 174.9, 196.8 D. 196.8, 174.9, V10.3 10. One of the secondary diagnoses listed on the patient’s discharge sheet is seizures. As a coder, your next step is probably A. coding seizures to 780.39. B. coding seizures to 345. C. not reporting the code because it’s a symptom. D. querying the physician for more information/clarification. 11. A patient was discharged with the diagnosis of acute bronchitis with chronic obstructive asthma. Which of the following is the correct coding and sequencing (if applicable) for this patient? A. 493.21 C. 466.0, 493.21 B. 493.21, 496 D. 493.91 12. Code 780.2 can be listed as principal diagnosis in which of the following cases? A. For an outpatient encounter when the cause has been determined B. For an inpatient encounter when the cause hasn’t been determined C. When it’s listed with a contrasting diagnosis D. It can never be listed as principal diagnosis. 13. Which of the following codes should not be listed as principal diagnosis? A. 784.7 C. E812.0 B. V30.00 D. 307.81 14. Choose the correct code and sequencing for the following scenario: Reduction of right humerus fracture with cast. A. 79.00 C. 79.00, 93.53 B. 79.01 D. 79.01, 93.53 Examination, Lesson 186 15. Read the following excerpt from medical record documentation and determine the correct code(s) for coding. The physician writes the following information: “…noted burn on the arm skin with redness. Patient complained of tenderness to the touch.” A. 943.01 C. 943.21 B. 943.10 D. 943.30 16. A patient was admitted in a coma from intentionally ingesting an entire bottle of sedatives. Which of the following is the correct coding and sequencing assignment? A. 780.01, 967.8 C. 967.8, E950.2 B. 780.01, 967.8, E950.2 D. 967.8, 780.01, E950.2 17. Which of the following situations would allow the assigning of a V code for a principal diagnosis? A. Mother admitted for birth of infant, no complications B. Patient admitted for dialysis C. Patient admitted for metastatic breast cancer with a history of ovarian cancer D. Patient admitted for poisoning with a history of alcoholism 18. A patient was admitted for nausea and vomiting due to gastroenteritis. Which of the following is the correct code reporting and sequencing? A. 787.01, 787.02, 558.9 C. 558.9, 787.01 B. 787.02, 787.03, 558.9 D. 558.9 19. A physician lists positive findings on a purified protein derivative (PPD) test as a secondary diagnosis on the patient’s discharge sheet. How should this listing be coded? A. 795.51 B. 010.95 C. 011.05 D. This listing shouldn’t be coded. 20. A physician lists urosepsis as a secondary diagnosis on a patient’s discharge sheet. How would you code this diagnosis? A. Code it to 790.7. C. Code it to 599.0. B. Code it to 038.9. D. Code 599.0, 038.9. 21. A patient is admitted for metastatic adenocarcinoma of the sacrum from the prostate. A prostatectomy was performed 11 months ago. Which of the following should be reported as the principal diagnosis for this patient? A. V10 C. 198.5 B. 185 D. 170.6 Examination, Lesson 1 87 22. A patient was discharged with a diagnosis of diabetes with nephropathy and chronic renal failure. How many codes would be reported for this patient? A. One B. Two C. Three D. Need more information on the type of diabetes 23. If the physician describes the patient as presently in a manic phase, but has experienced depression in the past, this condition may be coded as A. 296.4X C. 296.6X B. 296.5X D. Need more information 24. Codes 331.9, 332.0, are conditions affecting the _______ system. A. central nervous C. gastrointestinal B. peripheral nervous D. cardiovascular 25. A patient was admitted with an acute exacerbation of chronic obstructive bronchitis and found to be in respiratory failure. Which of the following is the correct coding and sequencing for this case? A. 518.81, 491.21 C. 518.81, 496 B. 491.21, 518.81 D. 493.91, 496, 518
Assessment 1 Assessment Type:
Written Report – individual assessment
This assessment is designed to reinforce the subject content and develop students’ skills and application of knowledge of the subject content to business situations. This assessment relates to learning outcomes a, b and c.
Due Date: Students are to upload their submission to the Turnitin link on the KOI Moodle subject home page by 5:00pm Friday of Week 7.
Topic: This assignment covers the in-depth theoretical concepts with some practical accounting task application based on the topics from the subject.
Task Details: This assignment requires a consideration of accounting theory concepts with critical analysis with application to General Purpose Financial Reporting by corporations. Students are required to prepare a comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a critical analysis of the effectiveness of the corporation to meet the obligations of the conceptual framework of accounting. The summary report should include data extracted from the General Purpose Financial Report relevant to the material analysed.
Theory support 30%
Total mark will be scaled to a mark out of 20
SUGGESTIONS REGARDING ASSIGNMENT 1
USE YOUR INDEX WISELY……
Go to Balance Sheet, Income Statements, NOTE 1 (methods adopted by company) and other notes from the financial reports, Remuneration Report, Auditors Report
REMUNERATION REPORT – SCREEN SHOT OR TAKE ELEMENTS FROM ACTUAL REPORT IN RELATION TO EXECUTIVE REMUNERATION. LINKED TO PROFIT? SHARE PRICE? OR OTHER – consider how this drives culture with organisations including a desire to obtain profit to receive bonus payments.
ISSUES WITH REMUNERATION can be SELF INTEREST – SHORT TERM DECISION MAKING, TELEOPATHY (unhealthy pursuit of goals), manipulation of accounts, not adhering to the conceptual framework, aasb issues like in leases
In your discussion using examples from annual reports (of many companies) will assist however focus should be on your company(ies)
GPFR – general purpose financial reports – for users to make financial decisions
perhaps to affect profit rather than in accordance with AASB or conceptual framework
INVENTORY – OVERSTATE- aasb VALUED AT COST OR LOWER OF COST OR MARKET.
ACCOUNTS RECEIVABLE – OVERSTATE – ESTIMATION OF PROVISION FOR BAD AND DOUBTFUL DEBTS – UNDERSTATE YOUR PROVISION
PPE – OVERVALUE – EXCESS VALUATION (PRUDENCE) – DEPRECIATION – CHOOSE METHODS perhaps to affect profit rather than in accordance with AASB or conceptual framework
LIABILITIES – LEASES – INTANGIBLE ASSETS – NOTES – LOOK FOR EVIDENCE OF ANY LEASING
Contingent legal liabilities – where companies have had to pay out legal obligations due to issues
LEASES HAVE BEEN LEFT OFF BALANCE SHEETS – LIMIT RATIO – ATTRACT INVESTORS
Overstated Revenues, sales returns
TRANSFER PRICING – FACEBOOK -TAXATION
Eg.TRANSFER PRICING – FACEBOOK -3-5 BN additional tax payments
DISCUSS PRUDENCE – WHAT IS PROPOSED FOR UPDATING THE CONCEPTUAL FRAMEWORK
HOW YOU THINK THIS WILL AFFECT THE REPORTING? BENEFITS AND CRITICISMS (cpa eg)
The inclusion of prudence, then removal and now addition again by accounting.
Or are the issue much more complex than that? Do accountants adhere to the CF? Perhaps addressing remuneration and other issues would achieve better outcomes? Etc etc etc
School of Business & Law
ACCT20040 – Auditing and Ethical Practice
ACCT20075 – Auditing and Ethics
Assessment Task – Term 3, 2016
The object of this assignment is to assist students to develop critical analysis skills in relation to auditor independence and issues in accepting audit engagements.
This is a written assessment with a weighting of 30%. A marking rubric has been provided to assist you with the marking scheme for this assessment task. The written assessment is to be presented in report format, the report is due on Thursday 5th January 2017 at 11.45pm AEST (Week 7). Moodle will be available to accept assignments from 1st December for students who wish to submit in week 4. The report is to have a maximum length of 1,000 words.
You have graduated with your accounting degree and recently commenced work with Fellowes and Associates Chartered Accountants. As a recent University graduate with top marks in your audit course, the firm’s audit partner, Tania Fellowes, has asked you to prepare a report for the firm’s partners.
This assignment is based on the Professional Application Question 2.37 in your e-text. Fellowes and Associates Chartered Accountants is a successful mid-tier accounting firm with a large range of clients across Australia. During the 2014 year Fellowes and Associates gained a new client, Health Care Holdings Group (HCHG), which owns 100 per cent of the following entities:
• Shady Oaks Hospital, a private hospital group
• Gardens Nursing Home Pty Ltd, a private nursing home
• Total Cancer Care Limited (TCCL), a private oncology clinic that specialises in the treatment of cancer.
Year-end for all HCHG entities is 30 June.
TCCL owns two relatively old linear accelerators used in radiation therapy. Recently, radiographers using these linear accelerators have raised concerns that they have adverse radiation impacts on patients.
The CEO of TCCL, Betty Buick, has approached Tania Fellowes, the audit partner responsible for the financial report audit, about undertaking an engagement in respect of the linear accelerators. Betty has requested Tania provide an opinion that the linear accelerators are fit for use. Betty pointed out that the TCCL audit is up for tender the following year and suggested Fellowes and Associates might like to take on the linear accelerators engagement without charging a fee as a gesture of goodwill.
Prior to the appointment of Fellowes and Associates as the auditor for the group which controls TCCL, HCHG, for the 2014 financial year, some preliminary analysis by Tania Fellowes identified the following situations:
1. One of the accountants intended to be part of the 2014 audit team owns shares in HCHG. The accountant’s interest is not material to him.
2. Fellowes and Associates was previously engaged by HCHG to value its intellectual property. The consolidated balance sheet (statement of financial position) as at 30 June 2014 includes intangible assets of $30 million, which were valued by Fellowes and Associates on 1 March 2014 following HCHG’s acquisition of the subsidiary Shady Oaks Hospital. The intangibles are considered material to HCHG.
The audit partner requires a written short report to be presented in simple language and in an interesting, easy-to-read format. It should:
i. Using your knowledge of APES 110, identify and explain the potential type of threat to Fellowes and Associates’ independence in situations (1) and (2) above.
ii. What action should Fellowes and Associates take to eliminate the potential threats to independence in situations (1) and (2) above? What safeguards should be instituted to reduce the risk of similar independence threats occurring in the future?
Please note that penalties will apply for not following the formatting instructions.
The Report will consist of:
• Cover page which shows the title of the report, the author (Student name and ID number) and the word count
• table of contents
• a one-page executive summary
• the report itself
Presentation. The report is required to be prepared in 1.5 line spacing, using a Times New Roman 12 point font, with 2 cm margins on all sides (remember penalties apply for not following instructions). You are required to cite at least four (4) current sources which should include items from the following categories: academic literature, textbooks, media, and websites. It is vital that the sources used are reliable, reputable, and relevant, cited in an accurate manner and properly referenced using the APA method. (Please note: Do not include lecture slides in your list of citations, you are expected to refer to the abovementioned sources)
The report should be presented in simple language and in an interesting, easy-to-read format. Digital file. The entire document is to be prepared in an electronically-friendly document format as a single file.
Submission. The report is to be submitted online through the Moodle site for this unit.
Note: Assignments will be checked for plagiarism and ghost writing
The total word length should be no more than 1000 words, (excluding the reference list). You must include your word count on the cover page.
ACCT20040/ACCT20075 Auditing Assignment – Term 3 2016 – Assignment Criteria Sheet
Grade 7 6 5 4 4 Mark
i) Evaluate critically significant APES issues Comprehensive and well-judged evaluation
of auditor independence and responsibilities with reference to APES (8.5-10 marks) Effective and well- judged evaluation of auditor independence and responsibilities with reference to APES
A reasonable well- judged evaluation of auditor independence and responsibilities with reference to APES
Some evaluation of auditor independence and responsibilities with reference to APES
(5-6.5 marks) Little evaluation of auditor independence and responsibilities with reference to APES
( 5 marks) /10
ii) Evaluate critically potential threats and safeguards relating to auditor independence Comprehensive and well-judged identification of threats and safeguards relating to auditor independence (8.5-10 marks) Effective and welljudged identification of threats and safeguards relating to auditor independence
(7.5-8.5 marks) A reasonable welljudged identification of threats and safeguards relating to auditor independence
(6.5-7.5 marks) Some identification of threats and safeguards relating to auditor independence
(5-6.5 marks) Little identification of threats and safeguards relating to auditor independence.
( 5 marks) /10
Preparation of a report for the accounting firm partners as directed
by the audit partner
Response to task is comprehensive and concise. Report written in a clear,
logical and structured manner and communicates points to the audit team in an interesting and easyto-read format. Correct spelling, punctuation, grammar and referencing. (8.5-10 marks) Response to task is comprehensive.
Written in a clear,
logical and structured manner and communicates most points to the audit team in an interesting and easy-to-read format. Mostly correct
spelling, punctuation, grammar and referencing. (7.5-8.5 marks) Response to task is adequate. Written in a reasonably clear,
logical and structured manner and presenting some valid points to the audit team. Some spelling, punctuation, grammar and referencing mistakes. (6.5-7.5 marks)
Response to task is adequate. Writing lacks clarity and structure. Response presents some valid points to the audit team. Several spelling, punctuation, grammar and referencing mistakes. (5-6.5 marks) Response to task was unclear, illogical and unstructured. Little or no presentation of valid points to the audit team. Unsatisfactory spelling, punctuation, grammar and acknowledgement of sources. ( 5 marks) /10