Laws Influencing Information Security and Privacy in the Healthcare Sector Select one that frames your research. Describe the organization, its components assuming it’s a healthcare “system,” its business in general, and any additional descriptive information that will inform your reader about your subject matter. Describe and define at least one the laws focused on compliance within the healthcare sector that came up during our course. Research the law itself, any legal cases that were based on that law, and the critique of the law that you found through your research. Of course, if your selected covered entity was involved in such litigation, or has published their critique, include that information too. In addition to compliance laws that directly target healthcare institutions, countless other laws apply to them. Use the U.S. Patent and Trademark Office’s website to discover whether your selected institution has been awarded intellectual property rights for their trademarks, patents, or IP. Describe whether and how it protects its trade secrets. Describe for your reader some of the most prominent criminal or tort risks that your entity faces; or perhaps has been involved in. In addition to risks in the realms of criminal or tort law, every organization faces the potential risk of enduring a cyber-attack or other incident that must be followed by a forensics investigation. Keeping the focus on your organization and the healthcare sector, research and discuss an incident or case in which such an institution was compelled to go through the forensic investigation process. There are no sectors exempt from those incidents or cases, regrettably, so be diligent and you will find one to discuss. ISOL Residency Project: Portfolio Assignment 4 Conclude the Portfolio with your overall assessment of whether the legal system—from compliance mandates, to IT, criminal, and tort laws, to forensic investigations—benefits, hurts, or otherwise affects the institution. Assume the role of information security and privacy risk consultant in this section
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A large Information Technology company is currently undergoing planning to develop a research innovation lab. This lab will bring in industry, government, and academic leaders from across the world to develop transformative products and solutions. This lab will be on-site at the IT Company, and the internal IT department has been placed in charge of outlining an information technology architecture and then implementing an information technology infrastructure for the space.As we move forward in our thinking, security is a major concern. As this facility is on-site, it potentially increases our risk tremendously, as now we have several untrusted individuals from a variety of domestic and international organizations potentially having access to our physical and digital assets. Our leadership has indicated that we must mitigate this risk as much as possible, but still have a fully functioning lab where individuals have the tools and capabilities they need and do not feel restricted in their creativity or in a way that would diminish the vision for the lab.The CIO is very concerned about supporting this lab, as our team will need to provide access and support to users on systems, provide network connectivity, provide access to storage, and various other requests that will be part of individual innovation projects, and we do not want to put other business systems or services at risk.Your assignment as the new security leader is to:
Design a strategy and architecture that will allow the goals of our leadership to be reached in building the lab, while mitigating risk to the remainder of the facility.
Develop an IT plan for the lab that could be presented to leadership for approval.
Consider possible threats posed by the launching of the innovation lab, possible vulnerabilities to the lab and the core business, the type of policies we need to consider (both for the lab, and amendments to current organizational policies), what type, what mechanisms we might think about to meet the policy requirements, and assurance we can provide that the mechanisms will be effective in meeting requirements. Also, please consider how we should respond to an incident in the lab, and what we should have in place to mitigate the impact to the overall business.
Describe any other considerations you think relevant, and make any assumptions necessary (though please be ready to explain these). Please do not consider financial considerations at this time. Submit any questions about the project or innovation lab requirements through the discussion board.
Your paper should be between 6-10 pages in length (excluding reference and title pages and any graphic representations you choose to include) supported through your research by citing a minimum of 2 credible and/or scholarly resources formatted according to APA style, and employing standard size fonts and margins for APA guidelines
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HI5019 STRATEGIC INFORMATION SYSTEMS FOR BUSINESS AND ENTERPRISE TUTORIAL ASSIGNMENT TRIMESTER T2, 2021 Assessment Weight: 50 total marks Instructions: • All questions must be answered by using the answer boxes provided in this paper. • Completed answers must be submitted to Blackboard by the published due date and time. Submission instructions are at the end of this paper. Purpose: This assessment consists of six (6) questions and is designed to assess your level of knowledge of the key topics covered in this unit
Adapted Harvard Referencing Holmes has now implemented a revised Harvard approach to referencing:
Reference sources in assignments are limited to sources which provide full text access to the source’s content for lecturers and markers.
The Reference list should be located on a separate page at the end of the essay and titled: References.
It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname. In addition, it MUST include a hyperlink to the full text of the cited reference source. For example; P Hawking, B McCarthy, A Stein (2004), Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of content, paragraph where the content can be found. For example; “The company decided to implement an enterprise wide data warehouse business intelligence strategies (Hawking et al, 2004, p3(4)).”
Non – Adherence to Referencing Guidelines Where students do not follow the above guidelines:
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Students who submit assignments which do not comply with the guidelines may be required to resubmit their assignments or incur penalties for inadequate referencing.
Late penalties will apply per day after a student or group has been notified of a resubmission requirements. • Students whose citations are identified as fictitious will be reported for academic misconduct. Note. References are not mandatory for this assessment. However, please follow the Adaptive Harvard Referencing guidelines if you use any reference(s) to explain any concept or theory. Question 1 (11 marks) The role of internal audit is to provide independent assurance that an organisation’s risk management, governance and internal control processes are operating effectively. ABCD Limited is concerned about its Internal Audit (IA) function. Recently, ABCD Limited is expanding and reorganizing its Internal Audit (IA) function. Currently the Director of Internal Audit, Shuja Mehboob, reports to the corporate controller, who receives and reviews all internal audit reports. Mehboob forwards copies of the internal audit reports to the audit committee of the board of directors and to the manager directly responsible for the function being audited. An issue of contention among the management team pertains to which department or function the Director of Internal Audits should report. Martin Stevens the CEO wants to ensure that ABCD Limited complies with the SOX and that the internal audit department is structured such that it strengthens the company’s internal control system. Also, an overarching objective for the reorganized audit function is that the external auditors are able to rely on the work performed by the internal audit department to a substantial degree. Arguments put forth by interested parties as to where the IA department should be organizationally located are presented below: Chief Operations Officer (COO). Robert, the COO of ABCD Limited, believes that the Director of IA should report to him. Under this arrangement the IA staff members would be involved in the preparation of policy statements on internal control regarding safeguarding of assets and in the design of business processes. Chief Information Officer (CIO). Marry, the CIO, has pushed hard to have the IA function report to him and take on an active role in the design, installation, and initial operation of a new computerized systems. IA staff will be primarily concerned with the design and implementation of internal accounting controls and conduct the evaluation of these controls during the test runs and audits. Corporate Controller. The controller Bailey Eder, believes the IA group should remain within her functional area. Currently the IA staff performs a number of controller related tasks. These include: o Internal auditors reconcile bank statements of the corporation each month. The controller believes this strengthens the internal control function because the internal auditor is not involved in either the receipt or the disbursement of cash. o Internal auditors review the annual budget each year for relevance and reasonableness before the budget is approved. At the end of each month, the controller’s staff analyzes the variances from budget and prepares explanations of these variances. These variances and explanations are then reviewed by the internal audit staff. o Lastly, the internal auditors make accounting entries for complex transactions when employees of the accounting department are not adequately trained to handle such transactions. The controller believes this gives an added measure of assurance to the accurate recording of such transactions. Required: We have discussed internal audit independence during our interactive tutorials. Your answer should be based on our discussion. Please answer the following questions. a) For each of the proposed tasks to be performed by the IA function, explain whether ABCD Limited’s internal audit independence will be materially impaired. For this explanation, consider each manager’s arguments independently. [6 Marks. Word Limit: Up to 300 words] b) To maintain independence, where should the Director of Internal Audits report? Explain your answer. [5 Marks. Word Limit: Up to 200 words] ANSWER: ** Answer box will enlarge as you type Question 2 (11 marks) Richard has been a highly regarded employee of the Brier Corporation for almost 20 years. Her loyalty to the company is reflected in her dedication to her job as general accounting clerk from which she has not taken a vacation in almost 12 years. Because of her dedication and long tenure, she has acquired many related responsibilities, which has allowed the Brier Corp to reduce its work force through attrition, control salary expenses and become more efficient and competitive. The following describes Richard’s responsibilities. Richard receives copies of credit sales orders from the sales department. From these documents she accesses the AR subsidiary ledger from her office computer and records the AR. She then records the sale in the sales journal and posts the transactions to the general ledger accounts. Cash receipts in payment of customer AR come directly to her office. She records the cash receipts in the GL cash and AR accounts and updates the AR subsidiary ledger. She then endorses the checks “for deposit only” and deposits them in the bank at the end of each day. Required: a. Identify any control problems in the procedures described above. [3 Marks. Word Limit: Up to 200 words] b. Based on the control problems identified above, what sorts of fraud are possible in this system? [4 Marks. Word Limit: Up to 200 words] c. What controls are needed to reduce the risk of fraud? [4 Marks. Word Limit: Up to 200 words] ANSWER: Question 3 (7 marks) Paul Williams recently joined XYZ2 Limited as the head of accounting department. Williams spent the first few weeks to analyse the account information system. Based on this analysis, Williams is concerned about the purchase system of XYZ2 Limited. Here is the details of purchase system. The purchasing agent of XYZ2 Limited periodically checks inventory levels from a computer terminal, which is connected to a central accounting system. The agent searches the inventory file for items that need to be ordered. He then selects a supplier, prints a hard copy of the purchase order, and mails it to the vendor. The clerk files one copy of the PO in the department and sends a second copy to the AP Clerk. When the inventories arrive at the receiving department, a receiving clerk reconciles the items with the packing slip, inspects them for condition, and manually prepares a three-part receiving report. The clerk sends one copy to the purchasing department to close out the open PO, files one copy along with the packing slip in the receiving department, and sends one copy with the inventory to the warehouse. In the purchase system, account payable clerk performs some key roles. When the accounts payable clerk receives a hardcopy invoice from the vendor, she reconciles the invoice with the purchase order, records the liability in the AP Subsidiary Ledger from the terminal in her office, and assigns a due date for payment. The warehouse clerk receives the inventory, reconciles it with the receiving report, and updates the inventory subsidiary ledger from a terminal in the warehouse. Required: Describe the uncontrolled risks in the system of XYZ2 Limited. Against each identified risk, describe the physical controls needed to reduce the risks. [7 Marks. Word Limit: Up to 600 words] ANSWER: Question 4 (7 marks) Part (a). During the week 10 and 11, we have discussed different feasibility studies, including technical, economic, legal, operational and schedules feasibility. Based on this discussion, elaborate cost-benefit analysis as it is performed in the economic feasibility. [4 Marks. Word Limit: Up to 200 words] Part (b). The system experts perform the design and implementation phases of the system development life cycle. However, the accountant’s role in these phases cannot be ignored. Comment on the statement. [3 Marks. Word Limit: Up to 150 words] ANSWER: Question 5 (7 marks) Miss Anglea recently joined A2A Limited as an accounting clerk. As a part of financial reporting process, she receives the following source documents to prepare journal vouchers for general ledger entries.
purchase orders,
sales invoices, and
vendor invoices At the end of each day, Angela posts the journal vouchers to the general ledger and the related subsidiary ledgers. Each month the clerk reconciles the subsidiary accounts to their control accounts in the general ledger to ensure that they balance. Required: Discuss any control weaknesses and risks associated with the accounting information system of A2A Limited. [7 Marks. Word Limit: Up to 400 words] ANSWER: Question 6 (7 marks) You have been working in the accounting department of AAA Limited since 2000. During this period, you have performed various roles, including:
Evaluating the purpose and role of accounting information systems in achieving the overall objectives of the organisation,
Articulating the various transaction cycles, financial reporting, management reporting systems and ecommerce systems to technical and non-technical stakeholders,
Evaluating systems development methodologies and the role of accountants in system development projects,
Appraising the risks inherent in computer-based systems/ERP, including the role of ethics and the various internal control processes that need to be in place, and
Critically evaluating the range of cultural, security, privacy and ethical issues. Recently, you joined another company for a senior role as a chief information officer. You are excited to perform this senior role. David is the chief executive officer (CEO) of your organisation, and he is excited to implement an Enterprise Resource Planning (ERP) system. Recently, your CEO has met with a consulting ERP firm based on a friend’s recommendation at his club. During a recent meeting, David invited the chief consultant who is charming, personable, and seemed very knowledgeable. The CEO’s first instinct was to sign a contract with the consultant, but he decided to hold off until he had received your input. Required: David wants your opinion on this issue. In particular, he asked you to write a memo presenting the issues and the risks associated with consultants. Your discussion should be based on the relevant, interactive tutorial. Further, outline a set of procedures that could be used as a guide in selecting a consultant. [7 Marks. Word Limit: Up to 200 words] ANSWER: END OF TUTORIAL ASSIGNMENT Submission instructions: • Save submission with your STUDENT ID NUMBER and UNIT CODE e.g. EMV54897 HI5019 • Submission must be in MICROSOFT WORD FORMAT ONLY • Upload your submission to the appropriate link on Blackboard • Only one submission is accepted. Please ensure your submission is the correct document. • All submissions are automatically passed through SafeAssign to assess academic integrity
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TUTORIAL ASSIGNMENT TRIMESTER T2, 2021 Assessment Weight: 50 total marks Instructions: • All questions must be answered by using the answer boxes provided in this paper. • Completed answers must be submitted to Blackboard by the published due date and time. Submission instructions are at the end of this paper. Purpose: This assessment consists of six (6) questions and is designed to assess your level of knowledge of the key topics covered in this unit
Adapted Harvard Referencing Holmes has now implemented a revised Harvard approach to referencing:
Reference sources in assignments are limited to sources which provide full text access to the source’s content for lecturers and markers.
The Reference list should be located on a separate page at the end of the essay and titled: References.
It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname. In addition, it MUST include a hyperlink to the full text of the cited reference source. For example; P Hawking, B McCarthy, A Stein (2004), Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of content, paragraph where the content can be found. For example; “The company decided to implement an enterprise wide data warehouse business intelligence strategies (Hawking et al, 2004, p3(4)).”
Non – Adherence to Referencing Guidelines Where students do not follow the above guidelines:
Students who submit assignments which do not comply with the guidelines may be required to resubmit their assignments or incur penalties for inadequate referencing.
Late penalties will apply per day after a student or group has been notified of a resubmission requirements. • Students whose citations are identified as fictitious will be reported for academic misconduct. Note. References are not mandatory for this assessment. However, please follow the Adaptive Harvard Referencing guidelines if you use any reference(s) to explain any concept or theory. Question 1 (11 marks) The role of internal audit is to provide independent assurance that an organisation’s risk management, governance and internal control processes are operating effectively. ABCD Limited is concerned about its Internal Audit (IA) function. Recently, ABCD Limited is expanding and reorganizing its Internal Audit (IA) function. Currently the Director of Internal Audit, Shuja Mehboob, reports to the corporate controller, who receives and reviews all internal audit reports. Mehboob forwards copies of the internal audit reports to the audit committee of the board of directors and to the manager directly responsible for the function being audited. An issue of contention among the management team pertains to which department or function the Director of Internal Audits should report. Martin Stevens the CEO wants to ensure that ABCD Limited complies with the SOX and that the internal audit department is structured such that it strengthens the company’s internal control system. Also, an overarching objective for the reorganized audit function is that the external auditors are able to rely on the work performed by the internal audit department to a substantial degree. Arguments put forth by interested parties as to where the IA department should be organizationally located are presented below: Chief Operations Officer (COO). Robert, the COO of ABCD Limited, believes that the Director of IA should report to him. Under this arrangement the IA staff members would be involved in the preparation of policy statements on internal control regarding safeguarding of assets and in the design of business processes. Chief Information Officer (CIO). Marry, the CIO, has pushed hard to have the IA function report to him and take on an active role in the design, installation, and initial operation of a new computerized systems. IA staff will be primarily concerned with the design and implementation of internal accounting controls and conduct the evaluation of these controls during the test runs and audits. Corporate Controller. The controller Bailey Eder, believes the IA group should remain within her functional area. Currently the IA staff performs a number of controller related tasks. These include: o Internal auditors reconcile bank statements of the corporation each month. The controller believes this strengthens the internal control function because the internal auditor is not involved in either the receipt or the disbursement of cash. o Internal auditors review the annual budget each year for relevance and reasonableness before the budget is approved. At the end of each month, the controller’s staff analyzes the variances from budget and prepares explanations of these variances. These variances and explanations are then reviewed by the internal audit staff. o Lastly, the internal auditors make accounting entries for complex transactions when employees of the accounting department are not adequately trained to handle such transactions. The controller believes this gives an added measure of assurance to the accurate recording of such transactions. Required: We have discussed internal audit independence during our interactive tutorials. Your answer should be based on our discussion. Please answer the following questions. a) For each of the proposed tasks to be performed by the IA function, explain whether ABCD Limited’s internal audit independence will be materially impaired. For this explanation, consider each manager’s arguments independently. [6 Marks. Word Limit: Up to 300 words] b) To maintain independence, where should the Director of Internal Audits report? Explain your answer. [5 Marks. Word Limit: Up to 200 words] ANSWER: ** Answer box will enlarge as you type Question 2 (11 marks) Richard has been a highly regarded employee of the Brier Corporation for almost 20 years. Her loyalty to the company is reflected in her dedication to her job as general accounting clerk from which she has not taken a vacation in almost 12 years. Because of her dedication and long tenure, she has acquired many related responsibilities, which has allowed the Brier Corp to reduce its work force through attrition, control salary expenses and become more efficient and competitive. The following describes Richard’s responsibilities. Richard receives copies of credit sales orders from the sales department. From these documents she accesses the AR subsidiary ledger from her office computer and records the AR. She then records the sale in the sales journal and posts the transactions to the general ledger accounts. Cash receipts in payment of customer AR come directly to her office. She records the cash receipts in the GL cash and AR accounts and updates the AR subsidiary ledger. She then endorses the checks “for deposit only” and deposits them in the bank at the end of each day. Required: a. Identify any control problems in the procedures described above. [3 Marks. Word Limit: Up to 200 words] b. Based on the control problems identified above, what sorts of fraud are possible in this system? [4 Marks. Word Limit: Up to 200 words] c. What controls are needed to reduce the risk of fraud? [4 Marks. Word Limit: Up to 200 words] ANSWER: Question 3 (7 marks) Paul Williams recently joined XYZ2 Limited as the head of accounting department. Williams spent the first few weeks to analyse the account information system. Based on this analysis, Williams is concerned about the purchase system of XYZ2 Limited. Here is the details of purchase system. The purchasing agent of XYZ2 Limited periodically checks inventory levels from a computer terminal, which is connected to a central accounting system. The agent searches the inventory file for items that need to be ordered. He then selects a supplier, prints a hard copy of the purchase order, and mails it to the vendor. The clerk files one copy of the PO in the department and sends a second copy to the AP Clerk. When the inventories arrive at the receiving department, a receiving clerk reconciles the items with the packing slip, inspects them for condition, and manually prepares a three-part receiving report. The clerk sends one copy to the purchasing department to close out the open PO, files one copy along with the packing slip in the receiving department, and sends one copy with the inventory to the warehouse. In the purchase system, account payable clerk performs some key roles. When the accounts payable clerk receives a hardcopy invoice from the vendor, she reconciles the invoice with the purchase order, records the liability in the AP Subsidiary Ledger from the terminal in her office, and assigns a due date for payment. The warehouse clerk receives the inventory, reconciles it with the receiving report, and updates the inventory subsidiary ledger from a terminal in the warehouse. Required: Describe the uncontrolled risks in the system of XYZ2 Limited. Against each identified risk, describe the physical controls needed to reduce the risks. [7 Marks. Word Limit: Up to 600 words] ANSWER: Question 4 (7 marks) Part (a). During the week 10 and 11, we have discussed different feasibility studies, including technical, economic, legal, operational and schedules feasibility. Based on this discussion, elaborate cost-benefit analysis as it is performed in the economic feasibility. [4 Marks. Word Limit: Up to 200 words] Part (b). The system experts perform the design and implementation phases of the system development life cycle. However, the accountant’s role in these phases cannot be ignored. Comment on the statement. [3 Marks. Word Limit: Up to 150 words] ANSWER: Question 5 (7 marks) Miss Anglea recently joined A2A Limited as an accounting clerk. As a part of financial reporting process, she receives the following source documents to prepare journal vouchers for general ledger entries.
purchase orders,
sales invoices, and
vendor invoices At the end of each day, Angela posts the journal vouchers to the general ledger and the related subsidiary ledgers. Each month the clerk reconciles the subsidiary accounts to their control accounts in the general ledger to ensure that they balance. Required: Discuss any control weaknesses and risks associated with the accounting information system of A2A Limited. [7 Marks. Word Limit: Up to 400 words] ANSWER: Question 6 (7 marks) You have been working in the accounting department of AAA Limited since 2000. During this period, you have performed various roles, including:
Evaluating the purpose and role of accounting information systems in achieving the overall objectives of the organisation,
Articulating the various transaction cycles, financial reporting, management reporting systems and ecommerce systems to technical and non-technical stakeholders,
Evaluating systems development methodologies and the role of accountants in system development projects,
Appraising the risks inherent in computer-based systems/ERP, including the role of ethics and the various internal control processes that need to be in place, and
Critically evaluating the range of cultural, security, privacy and ethical issues. Recently, you joined another company for a senior role as a chief information officer. You are excited to perform this senior role. David is the chief executive officer (CEO) of your organisation, and he is excited to implement an Enterprise Resource Planning (ERP) system. Recently, your CEO has met with a consulting ERP firm based on a friend’s recommendation at his club. During a recent meeting, David invited the chief consultant who is charming, personable, and seemed very knowledgeable. The CEO’s first instinct was to sign a contract with the consultant, but he decided to hold off until he had received your input. Required: David wants your opinion on this issue. In particular, he asked you to write a memo presenting the issues and the risks associated with consultants. Your discussion should be based on the relevant, interactive tutorial. Further, outline a set of procedures that could be used as a guide in selecting a consultant. [7 Marks. Word Limit: Up to 200 words] ANSWER: END OF TUTORIAL ASSIGNMENT Submission instructions: • Save submission with your STUDENT ID NUMBER and UNIT CODE e.g. EMV54897 HI5019 • Submission must be in MICROSOFT WORD FORMAT ONLY • Upload your submission to the appropriate link on Blackboard • Only one submission is accepted. Please ensure your submission is the correct document. • All submissions are automatically passed through SafeAssign to assess academic integrity
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HA2011 MANAGEMENT ACCOUNTING FINAL ASSESSMENT TRIMESTER 2, 2021 Assessment Weight: 50 total marks Instructions: • All questions must be answered by using the answer boxes provided in this paper. • Completed answers must be submitted to Blackboard by the published due date and time. Submission instructions are at the end of this paper. Purpose: This assessment consists of six (6) questions and is designed to assess your level of knowledge of the key topics covered in this unit.
There are 6 questions in the Tutorial Assignment. Once the assignment available, you will have 24 hours to finish and submit it. Each week students were provided with similar case studies and situational questions of varying degrees of difficulty. These tutorial case studies and guide questions are available in the Tutorial Folder for each week on Blackboard. The Interactive Tutorials are designed to assist students with the process, skills and knowledge to answer the provided tutorial questions. Your task is to answer a selection of tutorial questions covered over Week 2 to Week 11 inclusive. It is important when you answer the questions, you do not just copy and paste the answers from other sources, but rather, try to paraphrase it and provide reference (in- text referencing) to your answers. All references must be listed appropriately at the end of the report using Harvard referencing style. References provided must follow Reference Requirement detailed on page 6. In this assessment, you are given 6 questions under cases/scenarios where you will apply economic concepts to support your recommendations.
Question 1 (7 marks) a) Cite and discuss two (2) types of information a management accountant can provide to assist management in a business that considers product quality to be of key strategic importance. (2 x 2 = 4 marks) b) Interpret and explain what is meant by the phrase “different costs for different purposes”. (3 marks) ANSWER: ** Answer box will enlarge as you type Question 2 (11 marks) The State Library of South Australia has incurred the following costs in its Loans Department over the last 6 months of Financial Year 2020-2021. Month Number of Loans Total Cost Jan 4900 $ 76,200.00 Feb 5300 $ 87,000.00 Mar 6200 $ 90,000.00 Apr 4800 $ 78,100.00 May 5050 $ 80,700.00 Jun 3700 $ 75,000.00 a) Estimate the monthly fixed cost and the variable cost per loan (up to 2 decimal places) using the high-low method. (2 x 2 = 4 marks) b) State the cost equation for State Library of South Australia. (1 mark) c) Estimate the cost for Dec if the forecasted loans is 4850. (1 mark) d) Cite the advantage(s) of using the High Low Method. (2.5 marks) e) Identify possible drawback(s) of using the High Low Method. (2.5 marks) ANSWER: Question 3 (11 marks) a) Ali and Johan are best friends who used their savings and all the monetary gifts they received during graduation to start their own business manufacturing different kinds of facemasks, given the high demand. “We don’t need a product costing system. We are a small manufacturer with a just in time approach so our inventories are minimal. We have no influence over the product price; whatever the big manufacturers do, we follow. Our accountant only comes in during Fridays and she is already far too busy to bother with a product costing system.” Is this a reasonable attitude? Explain why. (5 marks) b) For each type of service organisation (Professional Service Firms, Service Shops, and Mass Service Entities): i) Identify the key features and give an example of a service company most likely to fall in each category. (1.5 x 3 = 4.5 marks) ii) ii) Describe the type of costing system that is most appropriate for each type of service organisation. (0.5 x 3 = 1.5 marks)
ANSWER: Question 4 (7 marks) Hunter Cellars produces and sells bottles of wine. Price and cost data are in the table below: Selling Price per bottle $ 37.50 Variable Costs per bottle Direct Material $12.30 Direct Labour $6.00 Manufacturing Overhead $9.00 Selling Costs $2.40 Total VC per bottle $29.70 Annual Fixed Costs Manufacturing Overhead $432,000.00 Selling and Administrative $621,000.00 Total FC $1,053,000.00 Forecast annual sales 140,000 units $5,250,000.00 Ignoring income taxes, calculate the following:
What is Hunter Cellars’ break-even point in units? (1 mark)
What is the company’s break-even point in sales dollars? (1 marks)
If Hunter Cellars has a target profit of $570,000.00 how many bottles of wine would it have to sell? (2 marks)
Calculate the company’s safety margin and interpret what that number means. (3 marks) ANSWER: Question 5 (7 marks) Harry’s Pies currently makes the crust in-house for the various pies it sells at its stores. It uses 60,000 crusts annually in the production of its bestselling pies. The costs to make the crusts are: Materials $ 0.23 per crust Labour $ 0.35 per crust Variable Overhead $ 0.25 per crust Fixed Overhead $ 0.27 per crust A nearby bakery has offered to sell the crusts for $0.85 each to Harry’s Pies. If the crusts are purchased, 30% of the fixed overhead could be avoided. a) Calculate the relevant costs for Harry’s Pies if it continues to make its own pies. (2 marks) b) Calculate the relevant costs for Harry’s Pies if it purchases from the nearby bakery. (2 marks) c) If Harry’s Pies accepts the offer, calculate the effect on profit. (2 marks) d) Should Harry’s Pies accept or reject the bakery’s offer? (1 mark) ANSWER: Question 6 (7 marks) Boysen Industries manufactures outdoor paints used for the facade of high rise buildings. The company plans to introduce a new paint variant that is able to withstand harsh weather conditions. The new paint is made by combining Protein D with a solution (Salcomb) which will be heated to boiling point and thereafter, the colouring agent (Texta) is added. The resulting paint will be packaged in 10 litre containers. The initial mix, which is 11 litres in volume, consists of 15 kilograms of Protein D and 8 litres of Salcomb. A reduction in volume by 1 litre happens during the boiling process. The resulting solution is cooled slightly before 3 kilograms of of Texta are added. Texta evaporates so it does not affect the final liquid volume. The purchase prices of the raw materials used in the manufacture of the new paint variant are as follows: Protein D $2.90 per kilogram Salcomb $3.50 per litre Texta $5.80 per kilogram
Determine the standard material cost of a 10 litre container of the new paint for Boysen Industries. (7 marks) ANSWER: END OF FINAL ASSESSMENT Submission instructions: • Save submission with your STUDENT ID NUMBER & UNIT CODE e.g. EMV54897 HA2011 • Submission must be in MICROSOFT WORD FORMAT ONLY • Upload your submission to the appropriate link on Blackboard • Only one submission is accepted. Please ensure your submission is the correct document. • All submissions are automatically passed through SafeAssign to assess academic integrity. Reference requirements Assessment Design – Adapted Harvard Referencing Holmes will be implementing as a pilot program a revised Harvard approach to referencing. The following guidelines apply:
Reference sources in assignments are limited to sources which provide full text access to the source’s content for lecturers and markers.
The Reference list should be located on a separate page at the end of the essay and titled: References.
It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname. In addition, it MUST include a hyperlink to the full text of the cited reference source. For example; P Hawking, B McCarthy, A Stein (2004), Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of content, paragraph where the content can be found. For example; “The company decided to implement a enterprise wide data warehouse business intelligence strategies (Hawking et al, 2004, p3(4)).”
Non-Adherence to Referencing Guidelines Where students do not follow the above guidelines:
Students who submit assignments which do not comply with the guidelines will be asked to resubmit their assignments.
Late penalties will apply, as per the Student Handbook each day, after the student/s have been notified of the resubmission requirements.
Students who comply with guidelines and the citations are “fake” will be reported for academic misconduct
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Premium papers. We provide the highest quality papers in the writing industry. Our company only employs specialized professional writers who take pride in satisfying the needs of our huge client base by offering them premium writing services information a management accountant can provide to assist management in a business that considers product quality to be of key strategic importance
1. Analysis (include at least 3.1 and 3.2 sub-sections)
3.1 Advantages of the information system (e.g., values added to the organization, cost, efficiency, reliability, ease of use, “talks to” other information systems, etc.)
3.2 Limitations and risks of the information system
3.3 Any other analysis you would like to conduct regarding the information system
This assignment will continue the development of your Information System Analysis and Recommendation Project. In Stage 3, complete the Analysis Section. See what this section should include in the above outline.
You may analyze the system based on the information gained from the interview(s), the literatures, and your own knowledge of the system. Support your points with detailed evidence and research. More literatures from reliable resources will be helpful for the analysis.
This assignment will be evaluated using the following rubric.
RUBRIC
The student analyzes the system’s advantages, limitations, risks (and any other aspects) in a comprehensive and in-depth manner with sufficient details from multiple perspectives. All points are relevant, logical and well supported by evidence and research.
The student presents a submission that models standards used in scholarly literature. The submission is free of all spelling, grammar and APA format errors. All references/ interviews are appropriately cited in direct and indirect manners. The writing is exceptional and extremely well organized with the usage of headings and transitions
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Premium papers. We provide the highest quality papers in the writing industry. Our company only employs specialized professional writers who take pride in satisfying the needs of our huge client base by offering them premium writing services Advantages of the information system
The answer to each question should be limited to a maximum of one page in a single-spaced, 12-point Times New Roman format.
Chapter 1 (Chapter 3, Whitman and Mattord)
Information system security management is primarily concerned with strategic-level activities that influence the operation of an information system and the behaviors of the systems’ users (employees).
1. Please elaborate how to effectively manage the security of an information system within an organization.
Chapter 6 (Chapter 2, Whitman and Mattord)
2. Please elaborate the roles of ethics and computer crime laws and regulations in IS security management.
Chapter 7
3. Please elaborate how to manage the operations of information systems securely.
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Premium papers. We provide the highest quality papers in the writing industry. Our company only employs specialized professional writers who take pride in satisfying the needs of our huge client base by offering them premium writing services Information system security management is primarily concerned with strategic-level activities that influence the operation of an information system and the behaviors of the systems’ users (employees).
A) please read and discuss the questions with the exercise in your text, “So you want to lead the orchestra!”
This is a very cool opportunity to try to explain why certain jobs , within the same business, get paid differently- a great way to see how internal and external alignment and equity works. Give it a try and include your comments!
B) Identify a company with a lowest cost strategy. Why do you think they have this strategy?What ”jumps out you” with respect to their compensation plan? Repeat the above for a company with a differentiation strategy and a third company with an innovation strategy. (Answers should be 100 words or less for each company you identify. You can’t use the same companies provided in the slides (e.g., Wal-mart)
C) The Customer Service agent- a job analysis
You will need to access the following article: Alex Frangos “the customer service agent”, Wall street journal, Available in the Rutgers library here:
https://rutgers.primo.exlibrisgroup.com/discovery/fulldisplay?docid=cdi_proquest_newspapers_398838815&context=PC&vid=01RUT_INST:01RUT&lang=en&search_scope=MyInst_and_CI_2&adaptor=Primo%20Central&tab=Everything_except_research&query=any,contains,frangos%20the%20customer%20service%20agent%20wall%20street%20journal&mode=basic (Links to an external site.)
After reading, discuss:
1. Does the day diary include sufficient information?
2. Identify specific information in the job that you found useful (to set pay)
3. What additional information would you need to determine compensation? Where do you think you could get this information?
As an alternative, pick another job you know about and answer the same questions.
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Read Each Thread and Reply with your thought. The replies must be at least 150 words each. Each reply must incorporate at least one scholarly citation(s) in APA format. Any sources cited must have been published within the last five years. Acceptable sources include the most current sources you can find which likely means the Internet. Make sure to cite all facts in text.
Thread 1
I chose a basic explanation of inductance, the video I chose goes through most of the information in our text on induction. The video covers as our text also covers the definition of inductance as the characteristic of an electrical circuit that opposes the starting, stopping, or a change in value of current (Kenney, 2013, P 3-12). The video covers the use of a coil as a magnet and the field it produces or lines of flux. This video also shows the voltage resisting current flow as a light bulb is used as the resistor in the circuit. The video also show the time constants in the circuit to show the maximum current reached in five time constant intervals in the formula T=time, L =inductance, and R= resistance (T=L/R). The video will show the collapse of the magnetic field once the source voltage is removed by the switch and the effect of that load breaking voltage. This video will also describe the formula for inductance which is L =inductance , E is the voltage induced, I is the current of 1amp, and delta symbol is time in 1 second this formula is stated as L= 1 volt/1amp in 1second this will be the inductance measured in Henrys. This video is a pictorial example of what we are studding and should help with the study of inductance as we look at chapter three in our text. There are lots of great videos out there describing alternating generation which goes over inductance, magnetic lines of force, three phase generation and even newer concepts that are in electric motors such as the Tesla model 3 that cover most of the concepts in our text through a different view.
Video link for above discussion: https://www.youtube.com/watch?v=VFPwgjGHqFQ
Thread 2
When attempting to understand a subject one may not be strong at, it can become challenging and other methods of teaching may need to be used. As I stated in the beginning of this course, electronics has always been a weak subject for me. Even though electronics is difficult for me to understand, I don’t let that stop me from doing further research outside of the class to better understand the subject. I was intrigued with the magnetism “left hand rule” and I proceeded to search for a video that could help me better digest the subject which is the video I am sharing with you. When addressing the subject of magnetism a few impressive facts are addressed. The first one is that while using the “left hand rule” method, the direction your thumb points when grabbing a conductor will be the direction of the current flow. The professor in the video proceeds to not only explain this in a simple manner but also mentions there is a “right hand rule” which does not apply to us in this course. It is good to know a little more than what we have been reading which is honestly one disadvantage of online learning. The professor in the video also proceeds to demonstrate what it would look like if we look directly into the wire. He used simple analogies like shooting an arrow with a bow and how to relate that to what we can see inside of the wire.
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