compute financial ratios and interpret the results of a multi-year financial ratio analysis.

  •  Complete a 2-part assessment in which you analyze and compute financial ratios and interpret the results of a multi-year financial ratio analysis.
    Smart investors also execute due diligence by performing a bit of financial statement analysis (also known as ratio analysis), where financial statement numbers are used to evaluate three characteristics of an organization’s performance: (1) liquidity, (2) profitability, and (3) solvency.
    SHOW LESS
    By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies and assessment criteria:

    • Competency 2: Apply accounting cycle strategies to manage business financial events.
      • Compute financial ratios using accounting data from financial statements.
      • Interpret the results of financial ratios.
      • Interpret trends found in a multi-year financial ratio analysis.
      • Recommend strategies to improve financial trends.
  •  Competency Map
    CHECK YOUR PROGRESS
    Use this online tool to track your performance and progress through your course.

    You have reached the end of the organization’s accounting period. The accounting cycle, consisting of recording transactions, transferring to the ledger, and preparing the financial statements, is complete for this calendar or fiscal (an accounting period other than January to December) year. So now, what do you do with all the accounting information that has been gathered? You analyze it, synthesize it, and use it to make decisions concerning the current health of the organization and its future financial direction.
    If you were a potential investor (and had some disposable income to burn), you would mostly likely look through the annual reports of various organizations, read the comments of key decision makers, talk to friends and family members, and make an informed decision about which organization deserves your hard-earned money. Or, you could trust Wall Street to advise you on where to invest your money (but remember, they get a cut of your investment dollars as a commission).

    Questions to Consider

    To deepen your understanding, you are encouraged to consider the questions below and discuss them with a fellow learner, a work associate, an interested friend, or a member of the business community.
    Consider these final reflections:

    • What did you find to be the most complicated?
    • What did you find to be the least complicated?
    • What concept or principle surprised you the most?
    • Which concepts and principles do you believe you will use the most in your professional life

      Required Resources
      The following resources are required to complete the assessment.
      Capella Resources
      Click the links provided to view the following resources:

    • Assessment 5, Part 1 Template.
    • Assessment 5, Part 2 Template.
  •  Suggested Resources
    The following optional resources are provided to support you in completing the assessment or to provide a helpful context. For additional resources, refer to the Research Resources and Supplemental Resources in the left navigation menu of your courseroom.
    Library Resources
    The following e-books or articles from the Capella University Library are linked directly in this course:

  •  Course Library Guide
    A Capella University library guide has been created specifically for your use in this course. You are encouraged to refer to the resources in the BUS-FP3061 – Fundamentals of Accounting Library Guide to help direct your research.
    Internet Resources
    Access the following resources by clicking the links provided. Please note that URLs change frequently. Permissions for the following links have been either granted or deemed appropriate for educational use at the time of course publication.

  •  Additional Resources
    The resources listed below are relevant to the topics and assessments in this course and are not required.

    • McCrary, S. A. (2010). Mastering financial accounting essentials: The critical nuts and bolts. Hoboken, NJ: Wiley.
    • Mullis, D., & Orloff, J. (2008). The accounting game: Basic accounting fresh from the lemonade stand. Naperville, IL: Sourcebooks.
    • Shim, J. K., & Siegel, J. G. (2010). Dictionary of accounting terms (5th ed.). Hauppauge, NY: Barrons Educational Series.
  • Assessment Instructions

    This assessment includes two parts. Use the templates provided as you complete each part. Both of the templates are linked in the Resources under the Required Resources heading. Note that for Part 2 you will use the template for data but will create your own document to submit.
    Part 1: Ratio Analysis
    Making sense of accounting data on financial statements can be difficult. Thankfully, combining numbers from income statements, balance sheets, and other data provides a starting point to analyze a company’s financial results. You now have the opportunity to demonstrate your prowess by identifying and computing financial ratios.
    Using the Assessment 5, Part 1 Template, analyze and compute the necessary financial ratios. The Financial Statements worksheet in the template contains the income statement, balance sheets, and additional information needed. The Ratio Analysis worksheet contains space for your calculations and answers.
    Part 2: Interpreting Financial Statement Analysis
    What does the calculation of a financial statement ratio represent? How does one year compare to another? Is there a trend to the ratio data? Is the trend positive or negative? What can be done to change the trend? These are some of the questions that can be answered when the ratio data is interpreted. For this part of the assessment, demonstrate your ability to interpret the results of a multi-year financial ratio analysis.
    On the Assessment 5, Part 2 Template you will find selected ratios for a company over a two-year period. Compare the ratios, and in a separate document (Word or Excel), submit your answers to the following questions:

    1. What does the calculation of each ratio represent?
    2. How does year one compare with year two, and what trend can be seen when you compare the two years?
    3. Is the trend from year one to year two positive or negative?
    4. What are the possible reasons for the trend?
    5. What recommendations do you have for turning a negative trend to a positive trend?
  •  Submit the completed template for Part 1 and the document you created with answers to the questions for Part 2 for this assessment.

Imagine you have been hired to oversee the financial audit of a major company in your city.

Imagine you have been hired to oversee the financial audit of a major company in your city.

Accounting fraud in large public companies has produced its fair share of major news headlines over the past 20 years. Even though laws like Sarbanes Oxley have been put in place to minimize the opportunity for financial fraud, the threat is still real in today’s corporate environment.

Imagine you have been hired to oversee the financial audit of a major company in your city. During the audit, one of the company’s employees has disclosed a potential fraud situation involving an accounting department supervisor.

  • In addition to alerting your own manager about the situation, which one of the following options below would you choose to perform next as you proceed with your investigation? Only choose one.
    • Option A: Gather additional information by interviewing other company employees.
    • Option B: Meet with other members of the management team to discuss the company’s current internal controls for preventing fraud.
  • Why do you feel your choice would be most effective?
  • Discuss the reasoning for your selection.

Financial Ratios and Basics of Time Value of Money

Financial Ratios and Basics of Time Value of Money (TVM) (110 points)

Complete the following problems:

  • Problem 4-1: Compound Interest
  • Problem 4-2: Future value calculations
  • Problem 4-3: Present value calculations
  • Problem 4-4:  Financial Ratios
  • Problem 4-5: Present value of annuity calculations
  • Problem 4-6: Future value of annuity calculations
  • Problem 4-7: Annuity Payments

Complete the problems in an Excel spreadsheet. Be sure to show all  your work on the Excel Spreadsheet to receive credit; no hard keys.

 

Required

variances for analysis and how knowing these variances might help you improve efficiency.

variances for analysis and how knowing these variances might help you improve efficiency.

The results from a variance analysis are important for helping managers control costs as well as identify areas were organizational performance and efficiency can be improved.

review  and reflect on how actual costs, standard costs, and variance analysis will contribute to your current or future role as a manager or in decision making. Consider the role of variances when engaged in decision making and how variance analysis might help contribute to improved organizational efficiency.

Rubric:

Describe a scenario in which there are both highly favorable and highly unfavorable variances. Be sure to include the actual and standard costs in your scenario.

  • Analyze how and why you, as a manager, would prioritize the variances for analysis and how knowing these variances might help you improve efficiency.

Driving on the Internet Express

Business Ethicsinternet

This discussion post should be 300-450 words maximum. It must explain ‘why’ with supporting evidence and concepts from the attached course materials only. Include APA in-text citations and reference list. The use of the course materials is required. Please see the discussion question below.

Driving on the Internet Express

In an interesting video embedded below, the presenter, A.C. Markkula, Jr., a co-founder of Apple, takes the position that access to the internet is a privilege and not a right. To curb some of the abuses and harmful effects Markkula suggests (perhaps tongue in cheek or perhaps seriously?) a drivers’ license approach to the internet. In essence, to obtain and maintain your ability to use the internet you would have to go through a process similar to obtaining and retaining your drivers’ license. Describe at least five ethical implications of Markkula’s approach.

Note: This video may not be available in all countries. You may read a summary of the video at this link:

https://www.scu.edu/ethics/internet-ethics-blog/internet-ethics-views-from-silicon-valley/internet-access-is-a-privilege.html

Empowerment: What Is It?” by Cheryl Czuba and Nanette Page

Empowerment: What Is It?” by Cheryl Czuba and Nanette Page

Please read the attached article, “Empowerment: What Is It?” by Cheryl Czuba and Nanette Page.  You are required to write a reflection paper about the article in APA format. I have also attached the APA set up template for you to use to write your paper.  We will review article and instructions throughout the semester. Paper requirements are:

1.  Use 12 font Times Roman

2.  Double space

3.  2  pages in length

You will upload this paper to blackboard.

What is an appreciative interview?

Based upon the following articles, available in the CTU Library, and your reading, address this Unit’s discussion:

Go to the CTU library (LIBRARY), and open the ABI Inform database. Find and review the following articles:

  • Faure, M. (2006). Problem solving was never this easy: Transformational change through appreciative inquiry. Performance Improvement, 45(9), 22–31, 48. ABI Inform

Address the following items in 500-600 words:

  • What is an appreciative interview?
  • What are the purposes and benefits of appreciative interviews?
  • How can you incorporate an appreciative approach in your action research without specifically using the 4D process (e.g., the focus is on engaging the philosophy of appreciative inquiry)? Why is this important? Or why isn’t it?

In addition to addressing all elements of the assignment, a model answer emphasizes the following:

  • Demonstrate an understanding of the theory of Appreciative Inquiry (AI) (Slide #13 / Live Chat #8 recorded on 4/18)
  • Translate your understanding of AI into a practical approach to change.
  • 4D Model vs. 4I Model

Additional Resources:

  • Live chat #8 (slides are attached)

PESTLE Analysis PowerPoint 

PESTLE Analysis PowerPoint

Overview

Access to care, the quality of care, and the cost of care are the  top areas that hospitals are working to improve. The cost of health care  and financing health care results in a national health care expenditure  and sources of payment must be investigated. Health care costs are also  inextricably bound to quality issues and, therefore, quality  initiatives are linked to health care spending.

National Health Expenditures (NHE) and trends are reported annually  by the National Center for Health Statistics of the Centers for Disease  Control and Prevention (CDC), the Office of the Actuary, the National  Health Statistics Group, the U. S. Department of Health and Human  Services (DHHS), and the Centers for Medicare & Medicaid Services  (CMS). The expenditures are reported and tracked over time using a  standard format that identifies both the private and public sources of  funds as well as the objects of expense. Reports are issued annually,  two years following the closure of the reporting period. See Table 8-1  in the textbook.

In 2014, NHE totaled more than 3.0 trillion dollars, 17.5 percent of  the Gross Domestic Product (GDP), and that equates to approximately  9,523 dollars per person (see Figure 8-1). There are a number of  interrelated factors that contribute to health care expenditures. These  include aging population; new drugs and medical and diagnostic  technology; emphasis on speciality medicine; large numbers of uninsured  and underinsured; volume-based reimbursement incentives; and labor  intensity.

Scenario

As the Chief Operating Officer (COO) of We Care Hospital, you  receive a call from the Chief Financial Officer (CFO), who requests that  the two of you work together on a health care spending project. Your  first task is to conduct a PESTLE analysis. Use Critical Thinking Skills  and Metacognition to research current events in the macro environment.  Then, prepare a Microsoft PowerPoint 10-slide narrative using a PESTLE  analysis. A PESTLE Analysis identifies political, economic, social, technological, legal, and environmental factors.

Instructions

Your 10-slide PESTLE PowerPoint should follow this format:

  1. Slide 1: Cover Page.
    • Include the title of your presentation, your name, the course number and course title, your professor’s name, and the date.
  2. Slide 2: Background or Executive Summary.
    • Describe the details of the situation. Use bullets with short sentences. The title of these slides should be Executive Summary.
  3. Slide 3: Thesis Statement.
    • Identify the focus of your research. The title of this slide should be Thesis Statement.
  4. Slides 4–9: Support.
    • Support your thesis statement following the SESC formula: State, Explain, Support, and Conclude.
    • You should include at least three court cases and related peer-reviewed articles from within the past five years.
  5. Slide 10: References.

This course requires the use of Strayer Writing Standards. For  assistance and information, please refer to the Strayer Writing  Standards link in the left-hand menu of your course. Check with your  professor for any additional instructions.

Note: Writing Resources are also available in the  left-hand menu of your course, including Strayer University’s Writing  Center, Tutor.com, and Grammarly.com.

Compare and contrast your analysis of Universal Ethnic Identity Scale

Identity Profile

This assignment is a reflection and analysis of your personal racial, ethnic, and cultural identity. For this assignment, you will write a paper of 4–5 pages (excluding the cover page and references list).

You are expected to complete the following:

  • Describe your own race, ethnicity, cultural influences, traditions, beliefs, and values:
    • Support your description of your identity with at least three peer-reviewed journal articles published in the last 5 years that discuss racial identity development, ethnic identity development, or cultural identity development. Use the Capella Library and search for three peer-reviewed journal articles related to the identity you describe. (For example, key word search for Latino and identity model or Hispanic and cultural identity development models.)
  • Identify and discuss factors that influenced how you view yourself (background, experiences, cultural traditions, parental and family relationship, education, and workplace):
    • Support your description of factors that influenced your view of self with findings from your Internet search in Unit 1.
  • Consider and analyze how the two domains above have affected your interactions with others, paying particular attention to culture and diversity issues and cultural competence:
    • Support your analysis with a summary of findings from Universal Ethnic Identity Scale (UEIS) in Unit 1 and the self-assessment in Unit 3.
  • Compare and contrast your analysis of Universal Ethnic Identity Scale (UEIS) and self-assessment with one of the following additional assessments:
    • Everyday Multicultural Competencies/Revised Scale of Ethnocultural Empathy.
    • Cultural Competence Self-Assessment Tool.

Assignment Requirements

  • Times New Roman, 12-point, and double-spaced.
  • Include a cover page, page numbers, and a running head.
  • It is acceptable to write in the first person for this assignment.
  • Cite at least three sources.
  • Use the current APA style and formatting, particularly for citations and references.

Fundamentals of Compensation

HRMGT 194 – Fundamentals of Compensation

Chapter 7 – Written Assignment

Record your responses after each question listed. Please use a different color FONT for each response. Expecting detailed responses with examples/details/ rationale. 1-2 sentence response not acceptable.

You are a compensation analyst for a pharmaceuticals company located in Los Angeles. Define the scope of the relevant labor markets for chemists and for data entry clerks. Describe the rationale for your definitions.

You have been asked to evaluate whether a company’s pay structure is fair to women and minorities. How would you go about answering this question.

You have been asked to evaluate whether your organization’s current pay structure makes sense in view of what competing organizations are paying. How would you identify the organizations with which to compare your organization? Why might your organization’s pay structure differ from those in competing organizations? What are the potential consequences of having a pay structure that is out of line relative to those of your competitors?

Can companies easily develop compensation packages that are both internally consistent and market competitive? What are some of the challenges to this goal?

Explain the three reasons why companies often choose not to develop their own compensation surveys.

Your organization has two business units. One unit is a long-established manufacturer of a product that competes on price and has not been subject to many technological innovations. The other business unit is just being started. It has no products yet, but it is working on developing a new technology for testing the effects of drugs on people via simulation instead of through lengthy clinical trials. Would you recommend the two business units have the same pay

1

programs for recognizing individual contributions? Why/Why not?

Nutriment is pursuing a differentiation strategy in order to create product that is not offered by their competitors. In order to successfully attract the right staff to ensure Nutriment has a competitive advantage, the company must ensure that their pay structure is competitive in local market while also managing costs.

Nutriment has different job categories that may require different pay strategies. The administrative positions only require Nutriment to match the compensation of their competitors.

The scientists will be more difficult to attract. As such, it is likely that they will need to take a pay lead strategy for their scientist.

Nutriment may also have some concerns with internal consistency of compensation as the market will likely drive them to offer the scientists pay that is significantly more than that of the administrative staff members.

Respond to the following:

What are some strategic considerations in establish a pay structure at Nutriment?

Should HR suggest a pay policy to lead, leg, or match the market? Explain your recommendation.