1. How would Thucydides and Aristotle argue for or against the Iraq Invasion in 2003? Use the views of both thinkers to support your position.
2. There is a tendency for IR structural realism theorists (especially Mearsheimer) to argue that confrontation between U.S. and China is inevitable. What might the contributors to Universal Moral Order (such as Grotius, Aquinas, the Stoics, etc.) suggest to prevent this confrontation?
BOOKS: Political Theories of International Relations: From Thucydides to the Present by David Boucher and International Relations in Political Thought: Texts from the Ancient Greeks to the First World War by Chris Brown
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Using the material on moral compasses from weeks 1 and 2, write a paper of no less than 500 words that accomplishes the following:
In a section titled “Theories” identify the 1-4 moral theories you will use to build your compass (deontological, utilitarian, common good, virtue, etc.) along with a short documented definition for each theory. [“documented” in the sense of citing and referencing your source.]
In a section titled “Explanation” explain for each theory how it would help you make what you feel would be the right decision and in what situations (ex. Using deontology at work to ensure the company’s policies are kept and its reputation is upheld; Using care ethics at home as a way to be equitable with the kids, etc.).
Chose one topic from the Markkula Center for Applied Ethics (under “Ethics Spotlight” ) or another pressing ethical situation you or others you know are facing at the moment and using ether Framework for Ethical Decision Making (Markkula or Brown), walk through the steps to make an ethical decision and justify what you decide is the moral action to take in this situation. Be sure to be clear on which of the two frameworks you are using
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Reassessment of Client Risks and Needs Read the “Risk-Need-Responsivity Model for Offender Assessment and Rehabilitation 2007-06” article. Review the following scenario: •
The client is a 32-year-old male who was released from incarceration 6 months ago. The client had previously been incarcerated for 2 years for two felony drug offenses due to possession and distribution of methamphetamine. He received treatment while incarcerated, but he relapsed and used methamphetamine 2 months after he was released. The client is positive for Hepatitis C, which he contracted while he was in prison. He was receiving medication for his condition until last month when he did not supply a required document to the Medicaid office on time. As a result, he lost his medical coverage.
The client has been married for 5 years, and he has a 3-year-old child. The client was diagnosed with bipolar disorder at age 28. The client has exhibited emotional outbursts and episodes of perpetrating domestic violence with his wife since his release from incarceration.
The client obtained his GED at age 25, but he never attended college. The client also had a learning disorder of dyslexia during his adolescent years. He has minimal job skills, as he only worked at one job as a dishwasher for 2 months during his adult life. He primarily obtained income from selling drugs prior to incarceration.
The client is currently seeking employment, but he is experiencing difficulty obtaining employment due to his prior criminal conviction. Create a mind map of the needs of the client that fit in each category.
Specify 3 needs in each of the following categories: • Health needs • Social or relationship needs • Problem-solving needs • Emotional needs • Belief or value needs • Education or career needs Create a second mind map of the risks of the client that fit in each category.
Specify 3 risks in each of the following categories: • Health risks • Social or relationship risks • Problem-solving risks • Emotional risks • Belief or value risks • Education or career risks
Answer the following questions in a 700-word essay: • Why is it important to reassess the needs of a client after he or she is released from incarceration? • What are some ways by which a person’s needs and risks can be mitigated to reduce the rate of recidivism once an offender is released from incarceration?
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1. Exercise p. 4 / #1 – What do you mean when you say that something is morally right or morally wrong? Use specific examples from your life experience to illustrate your answer.
2. Exercise p. 4 / #2 – Make a list of guidelines and values you use in making moral decisions. Examine your list for consistency. Where did you get these guidelines and values? Do they give you sufficient guidance in resolving difficult moral issues? Explain.
3. Exercise p. 14 / #1 – Which perspective-Kohlberg’s justice or Gilligan’s care perspective-best describes the way you approach discussions of moral issues? To what extent do you draw from both perspectives? Illustrate your answer with specific examples.
4. Exercises p. 30 / #2 – Select a moral issue that involves a moral dilemma. List the duties that support the “pro” side of the issue, then list the moral duties that support the “con” side of the issue. What duties are the most compelling? Discuss possible solutions that take the most duties into account.
5. Exercises p. 31 / #3 – Is it morally acceptable to euthanize people who have terminal illnesses and who request physician-assisted suicide? Discuss the contributions both utilitarians and deontologists would make to a debate on this issue.
6. Exercises p. 40 / #5 – Some political conservatives want to phase out government programs that assist seniors and the economically disadvantaged, including low-income college students, arguing that these “entitlements” are best left to individuals and private charitable organizations. To what extent do governments have a moral obligation to model virtuous behavior in the form of helping those who are most in need? Discuss how both a rights ethicist and a virtue ethicist might respond to this question.
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One of the main ways information is presented is through graphs, in fact, Data Visualization is an emerging career for people who like to creatively take information and turn it into pictures. The goal of this question is to read, interpret, describe, and analyze information presented in graphical form.
Under the link below, there are links to lots of various graphs from a New York Times column called “What’s Going on in this Graph?”
Your job is to choose one graph that you think looks interesting (if you scroll down further on the page, there are lots to choose from). Read the article attached to the graph and answer the following questions about your graph.
When you’re answering these questions, keep in mind that you should be writing to explain and teach your reader about your ideas.
Describe the Graph
1. First, write a description explaining what information this graph represents and how it communicates its information. (Think of this task as explaining what the graph looks like and what information the graph shows to someone who has not seen the graph.)
2. What quantitative (numerical) information does this graph describe?
3. Describe two quantitative variables not shown in the graph that you think would be interesting to measure.
4. What qualitative (categorical) information does this graph describe?
5. Describe two qualitative variables not shown in the graph that you think would be interesting to measure.
Interpret the Graph
1. What do you think the graph’s author’s main point is? What is the main idea you think they are trying to convey to the reader?
2. Describe two possible choices that the author made that could bias the reader’s interpretation of the information presented. What might the reader be led to believe by these choices?
3. What is the title of the article containing the graph? Do you think this has any effect on the reader’s perception of the information presented?
4. Describe a possible way (other than the title) that the graph’s presentation may bias the reader’s perception.
Comment on the Graph
1.What do you find effective about the data display? That is, what features of the graph do you think help get the information across the best?
2.What is confusing about the data display?
3. Describe one thing you might do differently if you were making this graph.
2). 2. Experimental Design
The goal of this part of this assignment is to think about the pieces of an experiment. Below, I’ve described three scenarios in which we could design an experiment. I have purposefully left many of the choices of the experiment up to you, the experiment designer! Throughout your descriptions, be sure to explain your thoughts and choices about your experiment to your reader.
Choose one of these scenarios, then follow the Tasks below to brainstorm, design, and reflect on your choices.
Scenarios
i. You are curious about how eating breakfast affects a person’s mind and body.
For concreteness, let’s assume that Breakfast is a meal that participants would eat (or not eat) at 9 a.m., and you would make your proposed measurements about their mind and/or body at 11 a.m.
ii. You are a consultant for various restaurants nationwide as they design and format their menus. You are curious to find out how the menu design and formatting choices affect how much money the restaurant makes.
iii. You are curious to find out how testing-room conditions affect one’s ability to take a test. You will get participants to take a test of critical-thinking puzzles that have no preparatory studying or previous experience required.
Tasks
1. Brainstorm 4 possible factors that would be easy to manipulate in this experiment. Choose 2 that you think are the most interesting to think about. For each factor, choose 3 levels you want to include for each factor.
2. Brainstorm 2 possible factors that would be difficult to manipulate. Then choose one of those as a blocking variable.
3. Brainstorm 3 possible response variables you could measure.
4. Draw a blocking diagram for this experiment showing the blocks and the treatment groups.
5. For the blocking variable and each of the factors that you chose, hypothesize about how you think they will affect your response variables. That is, describe what effects (if any) you predict your explanatory variables will have on your response variables.
6. Identify 3 possible extraneous variables (that are not related to your explanatory variables) and discuss how each one might affect your results. Do you think that the extraneous variable will exaggerate or obscure the connection between your explanatory variables and your response variables? Explain your thoughts
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For your Final Paper, you will have the opportunity to apply your knowledge for a real data set in order to understand the applicability of all the Statistical tools learned in this course.
Attached is a dataset that lists estimates of the percentage of body fat determined by underwater weighing and various body circumference measurements for 252 men from K.W. Penrose, A.G. Nelson, A.G. Fisher, FACSM, Human Performance Research Center, Brigham Young University, Provo, Utah 84602 as listed in Medicine and Science in Sports and Exercise, vol. 17, no. 2, April 1985, p. 189.
Some experts claim BMI (Body Mass Index) as the most accurate and simple way to determine the effect of weight on your health. Meanwhile, in September 2000, the American Journal of Clinical Nutrition published a study showing that body-fat percentage may be a better measure of your risk of weight-related diseases than BMI.
An important question that arises is whether there is a relationship between ‘Body Fat Percentage’ and ‘Body Mass Index’ as a predictor.
Body Mass Index is defined as
With the use of the statistical techniques used in this programme (especially simple linear regression), explain whether BMI can be used to explain the Body Fat percentage for an individual based on the dataset provided. Clearly explain and interpret your results.
Use introduction, body paragraph, and conclusion headings
Your paper should have 1,500 words maximum
At least 5 references of an academic or scholarly source are required for this paper. You are expected to use academic sources in peer-reviewed databases or Internet sources, such as: “.org”, “.edu”, “.mil”, “.gov”, “.zm” Sources not allowed are Dictionaries, wikis, or blogs.
Use APA, writing style for in-text citations, and each reference source that you use. Remember, all wording that is not your own must be cited.
Limit the use of direct quotes. Direct quotes should not exceed 1/4 page in total. Deductions will result if this rule is violated.
The cover sheet should include name and course information
Include a reference page in APA style
You can access the file by clicking the link below:
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One of the main ways information is presented is through graphs, in fact, Data Visualization is an emerging career for people who like to creatively take information and turn it into pictures. The goal of this question is to read, interpret, describe, and analyze information presented in graphical form.
Under the link below, there are links to lots of various graphs from a New York Times column called “What’s Going on in this Graph?”
Your job is to choose one graph that you think looks interesting (if you scroll down further on the page, there are lots to choose from). Read the article attached to the graph and answer the following questions about your graph.
When you’re answering these questions, keep in mind that you should be writing to explain and teach your reader about your ideas.
Describe the Graph
1. First, write a description explaining what information this graph represents and how it communicates its information. (Think of this task as explaining what the graph looks like and what information the graph shows to someone who has not seen the graph.)
2. What quantitative (numerical) information does this graph describe?
3. Describe two quantitative variables not shown in the graph that you think would be interesting to measure.
4. What qualitative (categorical) information does this graph describe?
5. Describe two qualitative variables not shown in the graph that you think would be interesting to measure.
Interpret the Graph
1. What do you think the graph’s author’s main point is? What is the main idea you think they are trying to convey to the reader?
2. Describe two possible choices that the author made that could bias the reader’s interpretation of the information presented. What might the reader be led to believe by these choices?
3. What is the title of the article containing the graph? Do you think this has any effect on the reader’s perception of the information presented?
4. Describe a possible way (other than the title) that the graph’s presentation may bias the reader’s perception.
Comment on the Graph
1.What do you find effective about the data display? That is, what features of the graph do you think help get the information across the best?
2.What is confusing about the data display?
3. Describe one thing you might do differently if you were making this graph.
2). 2. Experimental Design
The goal of this part of this assignment is to think about the pieces of an experiment. Below, I’ve described three scenarios in which we could design an experiment. I have purposefully left many of the choices of the experiment up to you, the experiment designer! Throughout your descriptions, be sure to explain your thoughts and choices about your experiment to your reader.
Choose one of these scenarios, then follow the Tasks below to brainstorm, design, and reflect on your choices.
Scenarios
i. You are curious about how eating breakfast affects a person’s mind and body.
For concreteness, let’s assume that Breakfast is a meal that participants would eat (or not eat) at 9 a.m., and you would make your proposed measurements about their mind and/or body at 11 a.m.
ii. You are a consultant for various restaurants nationwide as they design and format their menus. You are curious to find out how the menu design and formatting choices affect how much money the restaurant makes.
iii. You are curious to find out how testing-room conditions affect one’s ability to take a test. You will get participants to take a test of critical-thinking puzzles that have no preparatory studying or previous experience required.
Tasks
1. Brainstorm 4 possible factors that would be easy to manipulate in this experiment. Choose 2 that you think are the most interesting to think about. For each factor, choose 3 levels you want to include for each factor.
2. Brainstorm 2 possible factors that would be difficult to manipulate. Then choose one of those as a blocking variable.
3. Brainstorm 3 possible response variables you could measure.
4. Draw a blocking diagram for this experiment showing the blocks and the treatment groups.
5. For the blocking variable and each of the factors that you chose, hypothesize about how you think they will affect your response variables. That is, describe what effects (if any) you predict your explanatory variables will have on your response variables.
6. Identify 3 possible extraneous variables (that are not related to your explanatory variables) and discuss how each one might affect your results. Do you think that the extraneous variable will exaggerate or obscure the connection between your explanatory variables and your response variables? Explain your thoughts
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Russell Debwood is the founder and owner of Rusty Wood, an established small company that specializes in the coordination and distribution of lumber between lumber mills and retail lumberyards.
Russell started his career as a sales rep for Ravelston Building Supplies 25 years ago, where he learned everything about the industry, including the logistics of lumber transportation. He quickly worked his way up to divisional manager and started developing closer relationships with customers in his area. After eight years of service with Ravelston, corporate restructuring gave Russell the chance to resign from his position and start his own company, Rusty Wood, and continue to work closely with the four largest mills in his west coast district. He bought carloads of lumber from them and then sold these orders to customers and arranged shipping. His profit margin is typically at a 6% markup (which was the rate for similar companies in other areas). The mills were pleased to benefit from the ease of the hassle-free large volume sales, and Russell was growing a successful business as the ‘middle man’.
As years passed, the process became flawless. The mills would call Russell when they had a carload of product and they would provide him with the condition, grade, and quantity of each board in the load. Being the only company of his kind in his specific geographic area, the opportunities were endless. He wasn’t required to buy every carload that was available, however he rarely passed them up, as he found more and more customers who were willing to make purchases through Rusty Wood.
Russell always maintained good working relationships with both his customers and suppliers. Most of his work could be handled over the phone or by email, however, Russell still visited all of his customers on a monthly basis to ensure they were still happy and also to clear up any potential concerns or problems. His business was very successful until about five years ago when the first large home improvement chain moved into the area to compete directly against the local lumberyards.
Within 18 months, three large home improvement retail chains had moved into Russell’s market area. A year later, 12% of Russell’s customers had gone out of business and more than half were losing sales. Clearly, the large chains had the capital to buy lumber in huge quantities at a discounted rate from the mills; this allowed them to offer customers a well-stocked one-stop shop, with lower prices.
Russell’s close relationship to his customers helped him maintain enough business to keep his company running for the last few years, but it had been a struggle. Recently, a new salesman entered the market in Russell’s district. He offers the exact same service as Rusty Wood, but is undercutting the industry’s established pricing structures as an attempt to capture a majority of the business opportunities. Russell’s close customer relationships are starting to matter less as his longtime customers begin making their purchase decisions based on minimal prices and tight profits, rather than customer service or loyalty. Currently, Russell has about half of the business that he had a year ago. He is concerned for his livelihood as he doubts that there is (in the long term) enough business opportunities left to support two companies. Even with the business that he has right now, he is barely making a profit.
Last week, Russell received a phone call from Nathan Worship; an old work acquaintance. Nathan is the district manager of Wood Works Inc. Wood Works is a well-established local company that manufactures and sells windows, doors, and a couple other smaller lines. They do not sell to the large chains as they believe that local businesses need to be protected and given the opportunity to grow. Worship focuses his sales on local lumberyards and he is aware that Russell has a long-standing, positive relationship with most of them. Worship would like to hire Russell as Wood Work’s exclusive sales rep for their line of residential windows and accessories in Rusty Wood’s existing service area. Wood Works has recently implemented a new program to help lumberyards successfully market and sell these product lines that has proven to be more profitable due to a higher mark up. Worship is convinced that Wood Works has something new to offer that will be equally enticing and that Russell’s existing relationship with the lumberyards is the key to profitability.
Worship invited Russell to a meeting to make his proposal. The program will focus on the market for residential windows. Currently, the bulk of residential windows that are sold are of the mid-range line. These standard-sized windows sell easily if they are in stock and a decent price. The large chains generally stock and sell the majority of these mid-range windows; they sell very few high-end or low-end product lines. Customers can find most standard-sized windows at these stores. However, for anything outside of these parameters, a custom order is required.
Lumberyards, on the other hand, don’t bother stocking any windows; they rely on business from custom orders which they order from different factories and can generally deliver to the customer within a month. The window business among lumberyards in the area is split fairly evenly; sales are based on a combination of competitive prices and the personal relationships that the sales reps have developed with customers. Wood Works not only relies on good customer service, but they also recently set up an online program where you can directly access their prices and availability. Customers are happier now that they can immediately get a quote and estimated delivery time. Worship hopes this program will be successful not only for residential sales, but eventually lead to stronger commercial sales.
There seems to be a high demand in the commercial sector for commercial grade windows that meet commercial safety codes, yet also provide other features. Some commercial builders want the look of a residential window with an attractive wooden framework, but still require the security and quality of the heavy duty steel-framed commercial window. Wood Works plans to offer a program where the basic windows and frames are interchangeable. As a result, lumberyards could gain more business by breaking into the commercial market with an offer of these new combination windows. Customers could build any look with any quality, plus the program would offer a level of technical support that would be superior to all large home improvement retail chains. The possibilities are endless, as could be the profits. Though a few other companies have similar lines, they’ve never been marketed properly and they are not well known. Worship is certain that with Russell’s commitment and longtime relationships in the area, plus Wood Works’ training system and support system, this new program will be a huge success for both Wood Works and Russell alike.
Russell has three choices at this point. He could: (i) accept Worship’s offer and still continue his own lumber business on the side, (ii) abandon his lumber business and put all of his efforts into this new position with Wood Works, or (iii) decline the offer and put all of his efforts into Rusty Wood.
Worship will need to know in two weeks if Russell would like the job. Otherwise, he will need to rework his plan and try to find a new candidate. Please discuss Russell’s current situation in conjunction with the new offer.
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Using the Welch’s Company Trial Balance (provided), prepare an income statement, balance sheet, and statement of cash flow (for fixed assets, assume the change in the asset accounts are the additions and the change in the accumulated depreciation accounts is the depreciation).
Please submit this in excel.
For the next case studies, you must solve these as though you are writing a memo to upper management explaining your stance on the questions at hand. Please do this is memo format. Note: Each case study should have its own memo.
Case Study #2:
Danville Bottlers is a wholesale beverage company. Danville used the FIFO inventory method to determine the cost of its ending inventory. Ending inventory quantities are determined by a physical count. For the fiscal year end June 30, 2018, ending inventory was originally determined to be $3,265,000. However, on July 17, 2018, John Howard, the company’s controller, discovered an error in the ending inventory count. He determined that the correct ending inventory amount should be $2,600,000.
Danville is a privately owned corporation with significant financing provided by a local bank. The bank requires annual audited financial statements as a condition of the loan. By July 17, the auditors had completed their review of the financial statements which are schedule to be issued on July 25. They did not discover the inventory error.
John’s first reaction was to communicate his finding to the auditors and to revise the financial statements before they are issued. However, he knows that his and his fellow workers’ profit-sharing plans are based on annual pretax earnings and that if he revises the statements, everyone’s profit sharing bonus will be significantly reduced.
Required:
1) Why will bonuses be negatively affected? What is the effect on pretax earnings?
2) If the error is not correct in the current year and is discovered by the auditors during the following year’s audit, how will it be reported in the company’s financial statements?
3) Discuss the ethical dilemma John Howard faces.
Case Study #3:
Corporations frequently invest in securities issued by other corporations. Some investments are acquired to secure a favorable business relationship with another company. On the other hand, others are intended only to earn an investment return from the dividends or interest the securities pay or from increase in the market prices of the securities – the same motivations that might cause you to invest in stocks, bonds, or other securities. This diversity in investment objectives means no single accounting method is adequate to report every investment.
Merck & Co., Inc. invests in securities of other companies. Access Merck’s 2015 10K (which includes financial statements) using EDGAR at www.sec.gov. Note: Merck’s 2015 financial statements were issued prior to the effective date of ASU 2016-01, so do not be surprised by the fact that Merck includes equity investments amount it’s available for sale investments.
Required:
1) What is the amount and classification of any investment securities reported on the balance sheet? In which current and noncurrent asset categories are investments reported by Merck? What criteria are used to determine the classification?
2) How are unrealized gains or losses reports? Realized gains and losses?
3) Are any investments reported by the equity method?
4) What amounts from equity method investments are reported in the comparative income statements?
5) Are cash flow effects of these investment reflected in the company’s comparative statements of cash flows? If so, what information is provided by this disclosure?
Case Study #4:
The following appeared in the October 15, 2018, issue of the Financial Smarts Journal:
This announcement is not an offer of securities for sale or an offer to buy securities.
New Issue
October 15, 2018
$750,000,000
Craft Foods, Inc.
7.75% Debentures Due October 1, 2028
Price 99.57%
Plus accrued interest if any from date of issuance
Copies of the prospectus and the related prospectus supplement may be obtained from such of the undersigned as may legally offer these securities under applicable securities laws.
Required:
1) Explain what is being described by the announcement.
2) Can you think of a psychological reason for the securities to be priced as they are?
3) What are the accounting considerations for Craft Foods, Inc.? Describe how Craft recorded the sale?
Case Study #5:
Access the 2015 financial statements and related disclosure notes of Ford Motor Company from its website at corporate.ford.com.
Required:
1) In Note 21, find Ford’s net deferred tax asset or liability. What is the number?
2) Does Ford show a valuation allowance against deferred tax assets? If so, what is the number, and what is Ford’s explanation for it?
3) Does Ford have any NOL carryforwards? What is the amount of any carryforward, what deferred tax asset or liability is associated with it, and what effect tax rate does that imply was used to calculate its deferred tax effect?
Case Study #6:
Refer to the 2015 financial statements and related disclosure notes of FedEx Corporation. The financial statements can be found at the company’s website (www.fedex.com).
Required:
1) What pension and other post retirement benefit plans does FedEx sponsor for its employee’s? Explain.
2) What amount does FedEx report in its balance sheet for its pension and other postretirement benefit plans? Explain.
3) FedEx reports three actuarial assumptions used in its pension calculations. Did reported changes in those assumptions from the previous year increase or decrease the projected benefit obligation? What?
Case Study #7:
You are assistant controller of Stamos and Company, a medium size manufacturer or machine parts. On October 22, 2017, the board of directors approved a stock option plan for key executives. On January 1, 2018, a specific number of stock options were granted. The options were exercisable between January 1, 2020, and December 31, 2024, at 100% of the quoted market price at the grant date. The service period is for 2018 through 2020.
Your boss, the controller, is on of the executives to receive options. Neither he nor you have had occasion to deal with GAAP on accounting for stock options. He and you are aware of the traditional approach your company used years ago but do not know the newer method. Your boss understands how options might benefit him personally but wants to be aware also of how the options will be reported in the financial statements. He has asked you for a one-page synopsis of accounting for stock options under the fair value approach. He instructed you, “I don’t care about the effect on taxes or earning per share – just the basics, please.”
Required:
Prepare such a report that includes the following:
1) At what point should the compensation cost be measured? How should it be measured?
2) How should compensation expense be measured for the stock option plan in 2018 and later?
3) If options are forfeited because an executive resigns before vesting, what is the effect of that forfeiture of the stock options on the financial statements?
4) If options are allowed to lapse after vesting, what is the effect on the financial statements?
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Each answer need to be 2 pages with references and cite!
1.What are the main differences between accounting for a defined contribution plan and accounting for a defined benefits plan (you can address one of the main differences)? What kind of plan would you prefer and why?
2.Why do financial accountants (vs. tax accountants) need to consider the financial reporting requirements pertaining to taxes (you can address one of the considerations)?
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