Assume you work as an assistant accountant in the head office of a national movie rental business, a la Blockbuster Inc. With the increasing popularity of online movie rental operations, your company has struggled to meet its earnings targets for the year. It is important for the company to meet its earnings targets this year because the company is renegotiating a bank loan next month, and the terms of that loan are likely to depend on the company’s reported financial success. Also, the company plans to issue more stock to the public in the upcoming year, to obtain funds for establishing its own presence in the online movie rental business. The chief financial officer ( CFO) has approached you with a solution to the earnings dilemma. She proposes that the depreciation period for the stock of reusable DVDs be extended from 3 months to 15 months. She explains that by lengthening the depreciation period, a smaller amount of depreciation expense will be recorded in the current year, resulting in a higher net income. She claims that generally accepted accounting principles require estimates like this, so it would not involve doing anything wrong.

Required: Discuss the CFOs proposed solution. In your discussion, consider the following questions. Will the change in depreciation affect net income in the current year in the way that the CFO described? How will it affect net income in the following year? Is the CFO correct when she claims that the change in estimated depreciation is allowed by GAAP? Who relies on the video company’s financial statements when making decisions? Why might their decisions be affected by the CFOs proposed solution? Is it possible that their decisions would not be affected? What should you do?

Unit IV Mini Project

 

 

EFAS table

 

Using the information gathered from your SWOT analysis conducted in Unit II, create an EFAS table for the company you researched. Use Microsoft Word to create your table. It should have five columns. The first column heading should be entitled External Factors, the second column should be titled Weight, the third column should be titled Rating, the fourth column should be titled Weighted Score, and the fifth column should be titled Comments. (Refer to page 121 in your textbook for an example.)

 

1. In the External Factors column, list at least six opportunities you saw in the company you researched. Underneath the opportunities, list at least six threats you saw in the company you researched.

 

2. In the Weight column, assign an importance factor to each of these issues from 0.0-1.0 (1.0 is most important; 0.0 is least important). These ratings are based on the probable impact on a particular company’s current strategic position. The higher the weight, the more important the factor to the current and future success of the company. You may not be privy to the exact information for this company, so in some cases you will need to use your best judgment. (You will justify your weighting in column five.)

 

3. In the Rating column, assign a rating factor from 5.0-1.0 (5.0 is outstanding; 1.0 is poor). These ratings are based on the company’s response to that particular factor. It is a judgment call on how the company is currently dealing with each specific factor. Once again, you may need to make an estimate in this area if you are not privy to all of the information. (You will justify your weighting in column five.)

 

4. In the Weighted Score column, multiply the weight from column two by the rating in column three to get the factor’s weighted score.

 

5. In the Comments column, explain why a particular factor was selected and how its weight and rating were estimated.

 

6. At the bottom of column four, add the weighted scores for the external factors. Is the company doing better or worse than others in the same industry? Complete this answer underneath your table.

 

Format your assignment using APA Style. Use your own words, and include citations and references as needed to avoid plagiarism.

 

 

EXCLUSIVELY FOR 1-HOUR WRITER ONLY

 

Personality: Inherited or Determined?  

 

Psychologists have often asked themselves, which is the main factor that determines personality: is personality genetically inherited or developed gradually through experience in the social environment? This is a central question in the study of personality. In this assignment, you will argue whether it is genetic factors, environmental factors or a combination of both that determines personality. 

General Requirements:

 http://www.mediafire.com/view/hm6ec8m26n6dsz6/1_Hour_Personality.doc

Directions: 

In a paper of 1,250 words, argue whether it is genetics, environment, or a combination of both that determines personality Include the following in your paper: 

1. A summary of the arguments for genetics, environment, or a combination of both as the determinant of personality. 

2. An evaluation of these arguments that culminates in the statement of a position on the issue.

 

 

 

 

 

 

write a four to six (4-6) page paper in which you:

1. List specific changes that Apple has made to its Code of Conduct in recent years. Provide at least one (1) example of each change.
2. Explain the identified changes to the suppliers in such a way that they will understand the standards that Apple requires in order to maintain their relationship with the company.

Part 2: PowerPoint Presentation:

Create a six to eight (6-8) slide PowerPoint presentation in which you:

1. Summarize Apple’s Supplier Responsibility information.
2. Discuss Apple’s stance on each of the following areas:

1. Empowering workers
2. Labor and Human Rights
3. Health and Safety
4. The Environment
5. Accountability

1. Identify the key ways that Apple’s Progress Report has changed since last year.
2. Examine the manner in which Apple’s Supplier Code of Conduct helps the organization operate as a socially responsible organization.
3. Provide detailed speaker notes of what you would say if you were delivering the presentation.
4. Submit a reference page with at least two (2) quality references that you have used for this presentation / paper. Note: Wikipedia and other Websites do not qualify as academic resources.

Your PowerPoint presentation must follow these formatting requirements:

• Format the PowerPoint presentation with headings on each slide and three to four (3-4) relevant graphics (photographs, graphs, clip art, etc.), ensuring that the presentation is visually appealing and readable from 18 feet away. Check with your professor for any additional instructions.
• Include a title slide containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The title and reference slides are not included in the required slide length.