...Comprehensive Research Memorandum Professional Research for Accountants December 13, 2015 Comprehensive Research Memorandum Motivation: The job of an investment management company is to oversee and manage the securities that, in this case for small to medium companies, companies acquire. A major part of his responsibility is to ensure the companies are receiving the maximum tax advantage possible. Also part of his responsibilities would be to recommend stock selection, and asset selection. This particular case is about a group whose Director is unsure of the accounting for gains and losses on securities. Additionally, he is unsure about the accounting treatment of realized and unrealized gains and losses on the investments which would include knowing if there is any impairment, if the impairment is temporary or otherwise for the securities the companies hold. This research yielded information to education the Director and his staff on the accounting of investment securities for his clients. Problem Statement: How should ABC Investment Group account for treatment of unrealized gains and losses on bonds and under what conditions these securities may be impaired. If impaired, how to determine a write down and how to report in the financials. Assumptions: Clients do not have significant influence over the financials of the companies they hold securities in. This research was confined to investment purchased by ABC’s clients and that none of the clients held any...
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...Chapter9: E-Marketing and Advertising 9.0 Introduction: 1 9.1 Characteristics of marketing communications via Internet 1 9.2 Advertising Models for the Web 1 Types of Adverts 2 9.3 Measuring Effectiveness of an E-commerce Web site 2 9.4 Exercise: 3 9.0 Introduction: E-Marketing is the online management process responsible for identifying, anticipating, and satisfying customer requirements profitably. 9.1 Characteristics of marketing communications via Internet a) Interactivity-Opportunities for customer to ‘pull’ message (traditionally ‘push’ has dominated) b) Intelligence- Low cost market research about markets c) Individualization- messages can be tailored to individuals (point casting -v- broadcasting) - also known as personalization d) Integration- How Internet allows organizations to contact customer, & how this fits with existing means of communication and how customer can contact organization e) Industry restructuring-few middlemen f) Independence of location- how marketing developed for one nation (culture), work in another Marketing involves brands. For a brand to be successful people have to be aware of it, it must be of good quality, and should have some loyal customers. 9.2 Advertising Models for the Web The basic questions are: 1. How can content best be delivered to customers? 2. Will advertising techniques used in print and electronic broadcast media work on the web? 3. Will standard methods used to track the success...
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...Personal Philosophy of Education Fatimah Stevenson EDU/301 May 9, 2014 Dr. R. Michael Hindermyer When going into an educational career, every teacher must develop a personal philosophy of education. “Philosophy of education is a statement of your beliefs about the purposes of education, the ways that students learn and develop and what and how students should be taught” (Philosophy, 2014). I have come to conclusion that I’m more of a student centered philosopher. I like to explore and develop responsibilities for decisions. “Student-centered philosophies are more focused on individual needs, contemporary relevance, and preparing students for a changing future. School is seen as an institution that works with youth to improve society or help students realize their individuality” (Sadker, 2005). The progressivism philosophy of education defines my own view because “promotes individual student inquiry” (Johnson, Musial, Hall, & Gollnick, 2011). In a classroom setting, I would probably have students focus on testing this by experimentation. The scientific method would be a great example, and therefore students will also be able to answer their own questions as they are experimenting. I will include open-ended questions to help students with this matter and to make students think more about the situation, problem, or picture. This particular philosophy of education is related to other philosophies such as existentialism philosophy of education. According to Sadker “Existentialism...
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...Chapter 3 1. The company’s microenvironment -The company -Suppliers -Marketing intermediaries -Competitors -Publics -Customers 2. Publics -Financial publics -Media publics -Government publics -Citizen-action publics -Local publics -General public -Internal publics 3. The company’s macroenvironment -Demographic environment -Economic environment -Natural environment -Political and social environment -Culture environment Chapter4 1. Marketing search process -Defining the problem and research objectives -Developing the research plan for collecting information -Implementing the research plan- collecting and analyzing the data -Interpreting and reporting the findings Chapter5 1. Customer-driven marketing strategy 2. The buyer decision process Need recognition- Information search- Evaluation of alternatives- Purchase decision- Post-purchase behavior 3. Stages in the adoption process Awareness- Interest- Evaluation- Trial- Adoption 4. Types of buying situations Straight rebuy, Modified rebuy, New task, System selling, Buying centre Chapter6 1. Customer driven marketing strategy -Segmentation -Targeting -Differentiation -Positioning 2. Market segmentation -Segmenting consumer markets -Segmenting business markets -Segmenting international markets -Requirements for effective segmentation * -Measurable, Accessible, Substantial, Differentiable, Actionable 3. Market Targeting ...
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...money, deliver goods or provide servicesValid consideration must be: Specific but not necessarily “adequate” Must have some value With reference to present/future promises Not past consideration Document Under Seal (Deed) A seal represented a serious promise (a covenant), used in ancient times when population was illiterate The use of a seal eliminates the requirement of consideration for a promise because the seal signified the act and deed of the convenantor The seal must be placed on the document at the time of signing (cannot just print “seal” on the document): “conscious and deliberate effort” (SCC) Business tender – offer under seal becomes irrevocable like an option CHAPTER9 (The Requirement of Writing) DISTINCTION BETWEEN SUBSTANCE AND FORM The Benefits of a Written Record The Form of a Contract A contract may be: terms entirely oral terms entirely written terms are a combination of oral and writtenLegislation Dealing with Writing 3 common types of legislation requiring written contracts: 1.The Statute of Frauds 2.The Sale of Goods Act 3. Consumer protection legislation All provinces impose writing requirements on contracts through some combination of these 3 statutes. THE STATUTE OF FRAUDS Types of Contracts Affected by the Statute of Frauds Written evidence is required for 5 types of...
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...9 9 Chapter9 Answers to Evennumbered Exercises 9 1. 2. What are two ways you can execute a shell script when you do not have execute access permission to the file containing the script? Can you execute a shell script if you do not have read access permission? You can give the name of the file containing the script as an argument to the shell (for example, sh scriptfile, where scriptfile is the name of the file containing the script). Under bash you can give the following command: $ . scriptfile Because the shell must read the commands from the file containing a shell script before it can execute the commands, you must have read permission for the file in order to execute the shell script. 3. 4. Assume that you have made the following assignment: $ person=jenny Give the output of each of the following commands: a. echo $person jenny b. echo '$person' $person c. echo "$person" jenny 5. 1 2 Chapter 9 6. Assume that the /home/jenny/grants/biblios and /home/jenny/biblios directories exist. For both (a) and (b), give Jenny’s working directory after she executes the sequence of commands given. Explain. a. $ pwd /home/jenny/grants $ CDPATH=$(pwd) $ cd $ cd biblios After executing the preceding commands, Jenny’s working directory is /home/jenny/grants/biblios. When CDPATH is set, cd searches only the directories specified by CDPATH; cd does not search the working directory unless the working directory is specified in CDPATH (by using a period). b. $ pwd /home/jenny/grants $...
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...Repairing The Heart With Stem Cells Ron Hansen SCI:115 Prof: Johnson 07/25/14 Repairing the Heart with Stem Cells Let us consider the biggest United States killer of all: heart disease. Almost five million people are affected by congestive heart failure, the loss or dysfunction of heart muscles due to the ineffective pumping of the heart (Bethesda, 2001). Harvard Women's Health Watch published an article titled, Repairing the Heart With Stem Cells, which discusses the issue of heart disease and the possibility of a solution in stem cell replacement (Repairing the Heart with Stem Cells, 2013). This article explains what happens during a heart attack and why people who have had a heart attack may face a lifetime of maintenance to help the heart continue to work efficiently and to prevent further damage to the heart. The article makes use of experimental field studies to illustrate the regenerative capabilities of stem cells, showing that as much as 50% of heart scar tissue improved in seventeen patients. According to the article, not all doctors have the same positive results. The reason for the varying results seems to be due to different approaches in procedures used to acquire the stem cells and then to apply them. Stem cells from bone marrow come from adults. Another approach to the acquisition of stem cells is by extracting stem cells from the patient and then reinserting them where needed. The article goes on to explain that because cell therapy is relatively new there are...
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...Axia College Judicial Sentencing CJ/200 March 31, 2013 Judicial Sentencing In an attempt to control society by establishing and maintaining a set of rules, guidelines, and consequences, sentences are handed down by the judicial court system for all crimes that have been committed. Sentencing is the imposition of a criminal by a judicial authority (Schmalleger, 201). The five philosophical reasons for sentencing criminals are retribution, incapacitation, deterrence, rehabilitation, and restoration. The six forms of punishments are fines, community service, probation, imprisonment, parole, and capital punishment. The five philosophical reasons for sentencing criminals are listed as: retribution, incapacitation, deterrence, rehabilitation, and restoration. Retribution is commonly known and/or viewed as vengeance or “eye for an eye”. It is perhaps one of the earliest known forms of punishment that pre-dates before any formal justice systems were enacted (Schmalleger, 2011). Previously, this form of punishment was brought on by whoever believed they were the victim of a crime. The victim seeking retribution was judge, jury, and in some cases executioner. While this still occurs today, it is not as common as it once was due in part to our formal judicial system. Incapacitation is the act of imprisoning a criminal in order to reduce any harmful acts upon citizens or society in general (Schmalleger, 2011). This method uses confinement or prisons as a means to keep...
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...Teamwork and motivation Matthew Pillars Dr. James Weaver Leadership and Organizational Behavior May 26, 2013 Motivation is a key to keeping employees engaged and satisfied at their place of employment. Money is not the end all with keeping employees happy and motivated at work. Looking at my manufacturing company their all levels of pay and many different ways to keep the employees motivated at work. First will be how to keep each different department with the feeling of job satisfaction, then we will look at how to keep turnover down, then how to keep productivity high and last Job satisfaction Job satisfaction is the key to keeping turnover low, productivity high, and quality of work high. Job satisfaction is "an individual's reaction to the job experience" (Berry, 1997). There are several components to having high job satisfaction and they are: 1. How fulfilling the work is. 2. How good is the supervision. 3. The type of workers and their relationships. 4. What the opportunities are for promotion and recognition. 5. How the employee is paid. When looking at these five components of job satisfaction it is important to look at each department individually, for each has their own needs. Sales Sales can be a grind and it takes a special person to be able to handle the rejection that comes along with the job. So in knowing how hard a sales job can be it takes special rules to make a sales force happy. The work itself isn’t always fulfilling so...
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...Abstract This essay will focus on the application of Correctional Theory and the effective assessment of the correctional institutions. Criminal Justice System Introduction To comprehend the definition of corrections a person must examine the reasons of correctional punishments in addition to discovering how criminals have been punished during the course of history. Correctional theories distinguish the rationale for what the correctional system should be and how it should be applied (highered.mcgraw-hill.com, 2005). Theories of Correction Theories of corrections consist of three factors. First, there’s the objective or purpose of corrections. These have a tendency to highlight both restraining the offenders and restructuring the lives of the offenders (Cullen, Jonson, 2012). Secondly, each theory has an unreserved or obvious outline of exactly how the correctional system should be organized, together with policies, practices, and organizational structure. Theories also generate opposition for the reason that everyone requires that the correctional system be structured in a different way. Third, theories make a claim of effectiveness. Supporters declare not only that a theory’s goal is moral but that their theory can also be executed successfully (Cullen, Jonson, 2012). Main Theories of Corrections Incapacitation Deterrence Rehabilitation Community Restraints Structure, Discipline and Challenge ...
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...Social Influences on Behavior Discovering the causes and effects of human behavior is a problem that has perplexed researchers for many years. The first step into trying to figure out human behavior is to explain what human behavior is and what it means. Humans are what we are in the world; this translates to mean that behavior is how a person acts or reacts to different situations that may occur in their lives. According to the Webster dictionary, behavior is defined as “the manner of conducting oneself or the way a person behaves or shows his/her actions.” When we think of behavior in psychology we can think of time honored nature versus nurture debate. The fundamental question in this issue is to what degree inborn biological processes do or environmental events determine human behavior. When we think of certain situations in which human behavior is changed we can think of the workplace. The first school experience is a major shaping event in a person’s behavioral patterns. This is where we as children start to interact with other children, and a new set of rules have to be followed. As we get older and transition to the socially dynamic high school environment we realize that there are going to be social problems that can arise, and certain human behavior that can come with the change of how we now have to act as people and as students. There are certain groups that most of us belonged to in high school, and we may realize that some of the people that we were friends...
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...Employment Equity For the purposes of employment laws, businesses either fall under federal or provincial/territorial legislation, but not both. Federal employment equity legislation applies to, among others, employers with at least 100 or more employees and certain employers that bid on certain federal government goods or services contracts. If the employer has a payroll in Ontario of at least $2.5 million, and the employee has given at least five years of service, the employee is also entitled to statutory severance pay of one week per year to a maximum of 26 weeks. In addition to legislation, the common law (judge-made law) automatically incorporates into every employment relationship (written or not) the concept of “reasonable notice of termination.” human rights legislation aims to protect individuals from certain forms of discrimination. In Ontario the Human Rights Code prohibits discrimination in all aspects of employment, including recruitment and hiring. You as employer must ensure employees are not discriminated against because of their race, ancestry, place of origin, colour, ethnic origin, citizenship, creed, sex, sexual orientation, age, record of offences, marital status, family status and handicap. The Human Rights Code also has specific harassment (including sexual harassment) provisions and recognizes damages for loss of dignity. A breach of the Human Rights Code can also form the basis for a claim of constructive dismissal. The Human Rights Code is enforced...
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...Punishment versus Rehabilitation Paper Punishment versus Rehabilitation Paper Punishment versus Rehabilitation The criminal justice system has four objectives. They are deterrence, punishment, incapacitation, and rehabilitation. Of these four deterrence, punishment, and incapacitation typically work together. Anytime a person commits a crime, punishment and rehabilitation are needed to address the problem swiftly and effectually. (Punishment vs. Rehabilitation: A Proposal for Revising Sentencing Practices, 1991). When the offender moves from prison to a step-down unit as they get closer to his or her release, they tend to have other issues other than drug and alcohol rehabilitation, and this is what causes recidivism. Research has shown that many prisoners in super maximum units experience extremely high levels of anxiety and other negative emotion. When released, often without any "decompression" period in lower security facilities, they have few of the social or occupational skills necessary to succeed in the outside world (Rehabilitate or Punish, 2003). Craig Haney, Ph.D. states, "This is what prison systems do under the emergency circumstance, they move to punitive social control mechanisms. But it's a very short-term solution, and one that may do more long-term damage both to the system and to the individuals than it solves (Rehabilitate or Punish, 2003)." Throughout this paper, I will be a discussing the strengths of punishment, and how it deters the offenders...
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...Punishment versus Rehabilitation Paper Punishment versus Rehabilitation Paper Punishment versus Rehabilitation The criminal justice system has four objectives. They are deterrence, punishment, incapacitation, and rehabilitation. Of these four deterrence, punishment, and incapacitation typically work together. Anytime a person commits a crime, punishment and rehabilitation are needed to address the problem swiftly and effectually. (Punishment vs. Rehabilitation: A Proposal for Revising Sentencing Practices, 1991). When the offender moves from prison to a step-down unit as they get closer to his or her release, they tend to have other issues other than drug and alcohol rehabilitation, and this is what causes recidivism. Research has shown that many prisoners in super maximum units experience extremely high levels of anxiety and other negative emotion. When released, often without any "decompression" period in lower security facilities, they have few of the social or occupational skills necessary to succeed in the outside world (Rehabilitate or Punish, 2003). Craig Haney, Ph.D. states, "This is what prison systems do under the emergency circumstance, they move to punitive social control mechanisms. But it's a very short-term solution, and one that may do more long-term damage both to the system and to the individuals than it solves (Rehabilitate or Punish, 2003)." Throughout this paper, I will be a discussing the strengths of punishment, and how it deters the offenders...
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...Describe the structure-function relationships of human IgG and how might such an understanding influence the choice of IgG subclass in potential antibody-based therapies? Our body is under constant attack whether from external with viruses, bacteria and parasites or from the internal; with the development of tumour cells in cancer. We have a number of ways to prevent organisms from entering our body and surviving. This includes our skin, mucous membranes and the low pH of our stomach acids. However, if an organisms pass this barriers, the body have specific self defence mechanisms to act on these invasions. Humans have an intricate network of highly specialised cells known collectively as leukocytes or more commonly as white blood cells. Each cells is highly specialised and plays a critical role in the human response. One example is the HIV virus which infects and kills one particular type of immune cell which cause devastating consequences to the entire immune system. When the human body immune system invasion can lead to severe harm, the importance of understanding the structure and functions of this system may be seen as a vital role in combating the effect of these foreign substances. This essay will give some insight into the human IgG class structures and functions which is highly important in human defence system studies and show how these understanding can help in the development of potential antibody-based therapies. Antibodies is a group of protein which is involved...
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