SNHU Accounting Identification of Lease Agreements Case Discussion

6-1 Discussion: Accounting for Leases: Using Codification ? Choose Case 20-14  or Case 20-15: Capital Lease Issues ReviewCase 20-14 and Case 20-15, both of which address capital lease issues. Choose either Case 20-14 or Case 20-15 and prepare a reply to the controller for the scenario presented. Once you have presented a response to the case chosen, decide whether or not a lease or purchase would be the best option for the item being considered for acquisition. Explain how the asset would be accounted for by purchase and what effectit would have on the financial statements.Situation Case 20-14LO 20.1 LO 20.3 Cliborn Retail Company negotiated a lease for a retail store in a new shopping center that included 30 stores. The accountant for Cliborn, Gail Naugle, was given the lease agreement to analyze. She looked into whether the lease was a capital lease. The lease did not include a transfer of ownership or an option to purchase. The lease term was for 20 years, and the present value of the minimum lease payments was $100,000. Unsure of the fair market value of the property or its life, she called the lessor’s controller.?That is easy,? he replied. ?There is no fair value because we would never sell a single store in a shopping center. And, let’s see, 20 years divided by 75% is about 27 years, so the life of the property must be at least that much.?DirectionsC 20-15Situation Case 20-15LO 20.1 LO 20.3 Stirbis Company was negotiating a lease for a new building that would be used as a warehouse. Stirbis’s accountant, Shannon Fenimore, had been invited to join Jim Stirbis (the president) in a meeting where the lease agreement was settled. The president of the company that owned the building said, ?I assume you want an operating lease.??That is correct,? replied Jim.The president responded, ?So we will not include a transfer of ownership or an option to purchase. Anyway, I am sure you do not want to get into the real estate business.??No, of course not.??And we agree that the lease term is 30 years.??Yes, but that seems to present some problems. We would have to argue that the life of the building is more than 40 years.??You should not have any trouble persuading your auditors to agree to that.??Maybe not. But the present value of the $53,040 annual lease payment is $500,000, which is the fair value of the building.??That is a problem. But I think I have a solution. We will adjust the annual payment to $45,000, so that the present value is only 85% of the fair value. Then we will add a clause that you also pay 1% of your total sales, up to a maximum of $8,040 each year.?DirectionsAssuming that you are Shannon, research the generally accepted accounting principles and prepare a short memo to the president of Stirbis that summarizes how to classify the lease. Cite your reference and applicable paragraph numbers. Just choose one of the cases and address it  

Grantham Univercity American Government 2 Discussions

In Federalist No. 78, Alexander Hamilton argued that the judiciary was the least dangerous branch of government. Many people would argue that Hamilton was incorrect and that today’s courts wield an enormous amount of power. However, Hamilton believed the courts were the least dangerous branch because they had the power of neither the purse nor the sword. The courts’ power increased with John Marshall’s establishment of judicial review.All presidents are concerned with the legacy they leave once out of office and major influence on this legacy is the Supreme Court justices they appoint. For this reason, politics plays an immense role the nomination process. Consider the nomination of Merrick Garland by Barack Obama in 2016 to fill the vacancy on the Supreme Court created by the death of Justice Antonin Scalia (an icon of conservative ideology). However, Senate Majority Leader Mitch McConnell declared any appointment by the sitting president to be null and void. He said the next Supreme Court justice should be chosen by the next president ? to be elected later that year. According to McConnell, “the American people should have a say in the court’s direction. It is a president’s constitutional right to nominate a Supreme Court justice, and it is the Senate’s constitutional right to act as a check on the president and withhold its consent.” Supreme Court picks have often been controversial but there was no precedence to ignore the nominee entirely. Scalia?s seat would later be filled by Neil Gorsuch (nominated by President Donald Trump).Based on this information (and your own outside research), analyze the process by which U.S. judges are nominated and confirmed. Does this seem like a fair process? What extent does it have on the political lean of the Court, and therefore, on United States law (specifically civil rights and civil liberties)? Cite specific examples. Consider the concepts of judicial activism and judicial restraint in your response.Your initial discussion postings (250-300 words) should demonstrate an understanding and analysis of the assigned readings and video. It may be helpful to reference the assigned material in your response demonstrating connections between your thoughts and the course resources. In addition, you will also need to post two substantial responses (about 150-200words) to at least two of your classmates’ posts.One of the most divisive and economically pressing questions in U.S. domestic policy over the last several decades has been healthcare. The United States spends twice as much in terms of Gross Domestic Product on healthcare as the next biggest spender in the advanced world, and yet our average lifespan is less than most of the countries on the list. The debate in the U.S. is over whether or not healthcare should be a part our larger commercial system, and hence accessed through private insurers giving the consumer more “choice,” or whether healthcare access should be guaranteed to all through either a hybrid public/private system (like Obamacare) or a more robust public system in which healthcare is guaranteed to all residents through a government-run healthcare program, with a potential downside of having less “choice” in such a system. Public polling suggests that there is no bigger public policy issue that Americans care about as much as healthcare at this point in our nation’s history. For the discussion, which of the various options listed above (or options that you have researched on your own) do you support as the way forward for the American healthcare system? Explain your answer, arguing for its superiority over the other options.Your initial discussion postings (250-300 words)

Hw 16 | Social Science homework help

The purpose of this assignment is to provide an opportunity for you to reflect on your knowledge gained in this course and discuss ways you may implement utilizing affirmative practice skills applied to a given case.
You may incorporate skills from a particular practice approach such as the techniques used in motivational interviewing or stages of change, crisis intervention, cognitive behavioral therapy, etc.
When completing this assignment, you are to embody and take on the role of a clinical social worker.

The practice setting can be of your choosing (hospital, private practice, etc).
This reflection / assignment will be centered around the initial meeting between you and your new client.ÿ

Assignment Instructions:

Record a five (5) to seven (7) minute video with you describing the case you selected from those cases listed below and discuss the following:

The presenting issues in the case.
How would you address the issues presented and why? (I.e., give rationale that demonstrates your knowledge gained in this course as well as other knowledge gained from other courses.)
What resources you might recommend/refer the client to and the reason(s) why.
What additional knowledge and/or skills you believe you need that would help you be most effective in the case.

Once you have recorded and posted your reflection, review at least one (1) other classmate’s video and provide constructive feedback. You may respond to your classmate in written form or by uploading a video response.

Client 1:
The client is a 32-year-old teacher who was referred to you by her OB-GYN. The client?s partner called the doctor and reported the client had not gotten out of bed since her last appointment the prior week. At her last appointment with the OB-GYN, the client was told she ?would not be able to have children?.
You spoke with the client briefly when she called to make her appointment with you. She shared she is unable to understand what is happening. She said she always believed that if she worked hard and had love in her heart and a strong faith in God, her life would be protected and blessed, especially blessed with children. She feels betrayed by God, her faith.
Where would you begin with this client?

Client 2:
You have been counseling people arriving from Puerto Rico. The families you have been working with lost everything when Hurricane Maria hit including home, livelihood, and oftentimes, family members. Many of those who arrive come with only the clothes on their backs. Once they arrive in Orlando, they are given food vouchers and provided with temporary housing.
You got a call from your supervisor about a new client family (two moms and two small children) who recently arrived in Orlando from Puerto Rico and have requested to speak with a counselor. The family lost everything in the hurricane and they have been living in a nearby hotel.
*Helpful article for disaster crisis intervention care: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC1489840/

Client 3:
The client is 39-years-old, male identifying. PGP: they/them. They work as an operating room technician at a local hospital where they have been employed for 7 years. They have always been a law and order kind of person and a supporter of the police until recently. They have recently been having nightmares and difficulty concentrating during their drive to and from work. During the last 2 months, they have been stopped 3 times by the local police even though they were not speeding or committing any other traffic offense. Each time they were let go after the officer asked about their car (a 2016 Audi convertible), ran their tag, asked about where they work, etc. During the last stop, the officer pinned the client to their car and threatened to cuff them. Since this last stop (last week) the client has been having nightmares, difficulty concentrating.

Client 4
The client is a 22-year-old single mother. The client has been in recovery for 2 years. The client is seeking counseling at this time for assistance in developing ?good boundaries?. The client reports she keeps getting into the same kind of relationship with the same kind of woman ? one who uses her and takes advantage. She would like to learn to say no and stick with it and to understand how to be a better parent to her 8-month-old son.

Client 5
The client is 65-years-old, female identifying. Her partner of 36 years died three weeks ago after a long-term illness. The client has been working with a hospice counselor but reports ?it ain?t clickin? and is seeking a counselor who will ?just be normal? with her. She reports she is feeling ?every emotion there is? and is looking for assistance and support through this process.

Client 6
The client is a 21-year-old student who was referred to you for assessment by the University Counseling Service. The client was sexually assaulted 6 months ago and since then has been experiencing nightmares, trouble sleeping, and trouble staying motivated.

Client 7
You are a counselor in a local high school. You are meeting with a student who you know very little about. It is reported that this student has had a couple of small ?heated discussions/arguments? but generally has never been in trouble in the past. Earlier today the student got into a fight in the middle of the lunchroom with another student. The guidance counselor asked you to meet with this student because the behavior was very much out of character. The guidance counselor shares with you that this student is ?different? and sometimes gets ?made fun of? for dressing ?like a boy?.

University of Florida Discussions: Financial Management

Explain the purpose and the format of the statement of cash flows. Also, describe its relevance to decision makers.The statement of cash flows is considered a major financial statement, along with the income statement, balance sheet, and statement of stockholders? equity. The statement of cash flows, however, provides much information and answers certain questions that the other three statements do not. It has replaced the statement of changes in financial position, and its presentation is required whenever an income statement is prepared.The statement of cash flows shows the effect on cash and cash equivalents of the operating, investing, and financing activities of a company for an accounting period. Cash equivalents are short-term, highly liquid investments such as money market accounts, commercial paper (short-term notes), and U.S. Treasury bills. Short-term investments (marketable securities) are not considered cash equivalents. Must be three paragraphs six lines in length with a minimum of 2 peer-reviewed references in APA Format. No Wikipedia, BLOGS with ads from yahoo.com or google.com, as they present a biased opinion. Use peer-reviewed articles to support your thoughts!Discuss the major components of the Sarbanes-Oxley Act of 2002 and Corporate Governance? Counterpoint: According to Romano (2004), the Sarbanes-Oxley Act (SOX), in which Congress introduced a series of corporate governance initiatives into the federal securities laws are not just a considerable change in law but also a departure in the mode of regulation. The federal regime had until then consisted of disclosure requirements, rather than substantive corporate governance mandates, which were traditionally left to state corporate law and were not part of the federal security regime. Federal courts had, enforced such a view of the regime?s strictures, by characterizing the efforts of the SEC to extend its domain into substantive corporate governance as beyond its jurisdiction.Must be three paragraphs six lines in length with a minimum of 2 peer-reviewed references in APA Format. No Wikipedia, BLOGS with ads from yahoo.com or google.com, as they present a biased opinion. Use peer-reviewed articles to support your thoughts! ReferenceRomano, R. (2004). The Sarbanes-Oxley Act and the Making of Quack Corporate Governance. NYU, Law and Econ Research Paper 04-032; Yale Law & Econ Research Paper 297; Yale ICF Working Paper 04-37; ECGI – Finance Working Paper 52/2004. Available at SSRN: Why would a company consider going public? What are some of the advantages and disadvantages?A public offering of stock can help a company gain prestige by creating a perception of stability. A company’s founders, co-founders, and managers gain an enormous amount of personal prestige from being associated with a client that goes public. By selling stock on an exchange, companies can gain additional exposure and become better known. This exposure may lead to improved recognition and business operations. The public status can be leveraged when marketing goods and services. Often a company’s suppliers and consumers become shareholders, which may encourage continued or increased business. In this example, a public company could have a competitive advantage over a private enterprise. An IPO can indicate credibility to a company’s customers, which may lead to increased sales and a greater corporate profile. Once a company goes public, lenders and suppliers may perceive the company as safer credit risk, enhancing the opportunities for favorable financing terms. Also, a public offering can create publicity that is effective when marketing a company.Must be three paragraphs six lines in length with a minimum of 2 peer-reviewed references in APA Format. No Wikipedia, BLOGS with ads from yahoo.com or google.com, as they present a biased opinion. Use peer-reviewed articles to support your thoughts!Briefly describe the current International Monetary System. How does the Current systems differ from the system that was in place prior to August 1971? Prior to 1971, the world operated on a fixed exchange rate system. The value of the U. S. Dollar link to gold at the fixed price of $35 per ounce and the values of other currencies then tied to the dollar; For example, in 1964, the British pound was fixed at $2.80 for 1 pound, with a 1 percent permissible fluctuation around this rate. Thus, the British government had regularly intervened in the foreign exchange Market to keep the pound in the range of $2.77 to $2.83. When the pound fell, the Bank of England had to buy pounds, offering either foreign currencies or gold in Exchange. Conversely, if the pound reached the top of the range, the Bank of England would sell pounds. The official exchange rates were occasionally ?reset? to reflect changing economic conditions. The current international monetary system for most industrialized nations is a floating rate system. In this system, currency exchange rates allowed to fluctuate in response to market conditions with a minimum of governmental intervention. Changes in currency demand can be due to trade deficits (i.e., one nation imports more from another nation than it does exports, causing there to be higher relative demand for the currency of the bigger exporter). It can also be due to capital movements. For example, if interest rates are relatively high in one country, then investors might seek to purchase that country?s securities, which increases demand for that country?s currency?Must be three paragraphs six lines in length with a minimum of 2 peer-reviewed references in APA Format. No Wikipedia, BLOGS with ads from yahoo.com or google.com, as they present a biased opinion. Use peer-reviewed articles to support your thoughts!What are some valid economic justifications for mergers? Please see chapter Ch.22 for references to this topic. According to Stahl (2006), merger or acquisition promises to create value from some synergy. Statistics show that the benefits that look so good on paper often do not materialize. The failure of an M&A is frequently blamed on a clash of cultures between the merging companies that resulted in major integration problems and undermined the success of the deal. For example, an internal study conducted by Siebel Systems (which was recently acquired by Oracle) revealed that all of the company’s acquisitions had failed because of “cultural conflicts.” In other cases, deals had fallen through before they were sealed because the culture of the two companies was vastly different. When the proposed merger between Monsanto and American Home Products was called off in 1998, for example, the failure of the deal was attributed to conflicting management styles and the fact that the two CEOs could not agree on a power-sharing arrangement. A Wall Street Journal article concluded: “Another drug industry mega-merger goes bust: Clash of cultures kills Monsanto-AHP marriage”(p.3). Reference Stahl, G.K. (2006). Synergy springs from Cultural Revolution Cultural differences between merging companies are often blamed when M&as fail to achieve anticipated synergies. Financial Times (London, England), pg.3. Brigham, E. F. & Ehrhardt, M. C. (2010). Financial management. (13th ed.). Mason, OH: South-Western Cengage Learning.Must be three paragraphs six lines in length with a minimum of 2 peer-reviewed references in APA Format. No Wikipedia, BLOGS with ads from yahoo.com or google.com, as they present a biased opinion. Use peer-reviewed articles to support your thoughts!

TE 500 AU Adoption of Technology in An Educational Library Research Proposal

Students will develop a one to two page research proposal based on a need for training in an educational or workforce environment (you, the student, may present your own idea for a needed training for workforce or education).  The proposal must consist of a title, need, overview, major points, target audience,  workshop presenter (this is you, the student, the presenter) (with brief bio), and summary.  This will be due on July 05, 2019 by 9:00 p.m. (extend from July 03)See below for Example (you can not use this title or content):Title:    Custom Service by Support Staff in an Educational Work SettingNeed:    When parents, students, and other stakeholders visit or contact educational institutions, they expect quick and courteous service. Research has shown that 30% of constituents who speak with support staffers, are not satisfied with services (Murphy, 2017).  There is a need for…….Overview:  This proposed workshop (or seminar, you pick as the student) is designed to help support staffers increase efficiency by……(You should describe in about 5 sentences and you should have at least one citation here to support your proposed idea).Major points (This can be 3-5 bullet points you plan to review in your workshop):  1)  Phone etiquette2)  Email etiquette3)  Directing customers to the right service areas4)  Etc.Target Audience:  Support Staffer on College Campus (be specific)Presenters’ Bio: (Brief info on you (nothing too personal). This just info about your academic credential and your ability to conduct such a workshop or seminar)  Example:Jane Doe (B.S. M.S.T. PhD.)    15+ years in Education     15+ year in Educational Training     10+ years in diversity training and customer serviceSummary:  Summarize your expected outcome in 5 sentences.

The principle of supply and demand

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Week 1 Discussion
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Choose a product that you think illustrates the principles of supply and demand. It could be something like a Lamborghini that has a very limited supply and a great demand that makes it expensive. Or it could be something like a calculator that used to be very expensive but has become cheap because of trends in technology.
Give a brief overview of the company that makes the product. If the product is made by multiple companies, just choose one of them.

What does the company make?
What value does this product provide to consumers? Why do they buy it?
Explain how the product can illustrate the law of supply and demand.
Which of the following six external forces in the readings do you think most affects the balance of supply and demand? Describe the effect it has. (For example, the technological environment made the chips in calculators cheap, and the low price increased demand.)

Economic environment
Legal environment
Competitive environment
Technological environment
Social environment
Global environment

How to Do Well in Discussions

Make your initial post responding to the above questions by Saturday, and comment on at least three of your classmates? posts by Tuesday. Posting late may lose you points.
Respond to the specific questions posed in the discussion.
Be sure to base your initial post and responses on course materials, and use 7th ed. APA citations in every post.
Post your responses over three days and you respond to more than three students to receive full credit for frequency of participation.
Write clearly and proofread; errors can lose you points.
Quality of posts, citations, frequency, and timeliness of posts all factor into your discussion grade. See the Participation Grading Rubric for details.

CC Managing Contract Risk with Integration Clause Memorandum

Managing Contract Risk with an Integrations Clause You are a senior executive of Castleworth Energy Development, LLC (CED LLC).  Its primary asset is a biowaste energy plant that has achieved an output rating of 20,252,134,000 kWhs.CED LLC has provided full access to the plant to engineers for global energy operator Duke Power Corp. (DPC) as part of a four-month due diligence period. You are negotiating an asset purchase agreement to allow DPC to purchase the power plant.You work with your legal counsel to manage the transaction and report to the Managing Member of CED LLC, Cael Castleworth. Mr. Castleworth may have mentioned the long-term prospects of the plant and its output to the CEO of DPC in the early negotiations of the transactions to justify the purchase price. DPC provided a draft asset purchase agreement thatYou negotiated successfully to remove the proposed representation and warranty of any minimum kWhs output standard. You noted the extensive due diligence period and noted that plant performance will depend on operational decisions such as fuel quality that can vary and that will be out of CED LLC?s control. You privately doubt that the DPC operational team will have the skill to operate above 18,000,000,000 kWhs, but you wish them well.The only remaining issue to finalize the asset purchase agreement is whether to insist on including an integration clause.RequirementsWrite a short memo to Mr. Castleworth with your analysis of the importance of including an integration clause (sometimes called an ?Entire Agreement? clause) in the asset purchase agreement. Do the following in the memo:

BUS 4993 Strayer University External and Internal Environments Case Study

Using  the corporation you chose from Assignment 1(Walmart), examine the industry in  which the entity operates. Use any or all of the following resources to  conduct research on the company:Company websitePublic filings from the Securities and Exchange Commission EDGAR database ( Strayer University’s online databasesOther miscellaneous sources. Note: the company?s annual report will often provide insights that other resources may not include.Write a four to six (4-6) page paper in which you:Give  your opinion on the corporation’s greatest strengths and most  significant weaknesses. Choose either a strategy OR tactic the  corporation should select to take maximum advantage of its strengths,  and the strategy OR tactic the corporation should select to fix its most  significant weakness. Justify your choices.Determine the company?s tangible and intangible resources, core capabilities, and core competencies.Choose  the two (2) segments of the general environment that would rank highest  in their influence on the corporation you chose. Assess how these  segments affect the corporation you chose and the industry in which it  operates.Choose  two (2) forces of competition that you estimate are the most  significant for the corporation you chose. Evaluate how well the company  has addressed these) forces in the recent past, going back no further  than five (5) fiscal years.With  the same two (2) forces in mind, predict what the company might do to  improve its ability to address these forces in the near future.Identify  what you consider to be the greatest external threat to this  corporation. Discuss how the corporation should address this threat.  Justify your explanation.Identify  what you consider to be the greatest opportunity presented to the  corporation, and discuss how the corporation should take advantage of  this opportunity. Justify your explanation

Campbellsville University Stockholders and Management Interests Discussion

Part 1: Stockholders and Management InterestsStockholders and managers want the same thing, don’t they? Theoretically, yes, but in reality, it does not always work that way. Too often, managers’ personal goals compete with shareholder wealth maximization. Sometimes, managers pay themselves excessive salaries or bonuses that are at odds with the idea of shareholder wealth maximization. How many times have you seen in the news examples of CEO excesses or outlandish spending on events or things that definitely do not help the overall goal of stockholder wealth maximization? To prepare for this Discussion, think about a time in your professional experience when a decision was made that seemed to benefit a specific manager or small group of managers and not the overall corporation. If you do not have professional experience directly related to this topic, research a situation in the news where this theme is demonstrated. Consider the outcomes of such an imbalance between manager and stockholder interests, and research on how to avoid such a situation.Describe the situation from either your professional experience or your research.Explain two or more motivational tools that can aid in aligning stockholder and management interests.Explain how your selected tools are effective in resolving potential conflicts among managers and stockholders.Support your discussion with appropriate academically reviewed articles. Use APA format throughout.Part 2: Application of Concepts/Time Value of MoneyReview the video links below. Based on the materials presented in these videos, discuss how you will use the time value of money concepts in managerial decision making. Be specific and give examples based on your experience or research.Time Value of Money 

AC 201 Purdue Global University Comparison of Nasir and Swart & Kinnie Discussion

Here is the recommended approach to take for each article:There are two (2) peer reviewed articles you need to read for this discussion.The last point, you have latitude for the case analysis?you can rely on an anecdotal description applying what you have read within your own organization or experience. Or you can seek a case study within the literature to apply what you have read.In summary, read the Swart and Kinnie (2014) article and find another article based on a trend you select from Human Resource Management (2014). Apply MEAL to these two articles. Then do a case analysis of the trends just described based on your own experience (opinion or personal observation is permitted, please be specific) or research an application to a case study company.Use APA headings to format your initial discussion post. Use the APA Module, linked in the Resources, to guide your formatting. Use the following list to develop your post and include the information you gather under its corresponding heading: