strayer psy100 all weeks discussions done on june 2015 [ all 11 discussions ]

week 1″Adjustment According to the Ecological Theory” Please respond to the following:From the e-Activity, describe one (1) situation in your life from the past several years that required adjustment according to the Ecological theory. Discuss one to two (1-2) examples from your situation that apply to each of Bronfenbrenner’s five (5) environmental systems: microsystem, mesosystem, exosystem, macrosystem, and chronosystem.Note: Discussion responses may include information from your personal life, discussion about your friends’ or family members’ lives, or examples from life in general. You are not required to solely use personal examples if you are not comfortable doing so.”Increasing Self-Esteem” Please respond to the following:From the e-Activity and textbook, choose two (2) of the six (6) strategies for increasing self-esteem as described in the textbook. Next, describe one (1) situation in which you used the two (2) strategies that you chose and determine if the two (2) strategies used were successful. Justify your response.Note: Discussion responses may include information from your personal life, discussion about your friends’ or family members’ lives, or examples from life in general. You are not required to solely use personal examples if you are not comfortable doing so.WEEK 5″Power of Observation” Please respond to the following:Select one (1) of the following concepts to examine: in-group / out-group, bystander effect, conformity, nonconformity, foot-in-the-door strategy, or door-in-the-face strategy. Next, describe one (1) situation in which you observed the concept chosen. (Situations can be anything from observing people in a grocery store to interacting with your children or a colleague, among many others.) Then, identify the concept you observed and discuss how it relates to the situation.week 3″Stress In Your Life” Please respond to the following:Select one (1) stressful event in your life. From the e-Activity, discuss how psychosocial stressors related to this event can interact with your behavioral risk factors and how this, in turn, can lead to chronic health problems. Note: Discussion responses may include information from your personal life, discussion about your friends’ or family members’ lives, or examples from life in general. You are not required to solely use personal examples if you are not comfortable doing so.Note: Discussion responses may include information from your personal life, discussion about your friends’ or family members’ lives, or examples from life in general. You are not required to solely use personal examples if you are not comfortable doing so.week 4″Coping Styles” Please respond to the following:From the e-Activity and your textbook, identify which of the categories in the different classifications of coping strategies best describes your coping style. Describe how you have used this coping style in recent months. Determine whether or not the coping style was effective. Justify your response.Note: Discussion responses may include information from your personal life, discussion about your friends’ or family members’ lives, or examples from life in general. You are not required to solely use personal examples if you are not comfortable doing so.WEEK 6″Parenting Styles” Please respond to the following:Select two (2) of Diana Baumrind’s parenting styles, as discussed in the text. Compare and contrast two (2) similarities and two (2) differences of the styles you chose. Next, describe the effectiveness of each of the styles.week 10 “Mental Disorder Treatments” Please respond to the following:Select one (1) mental disorder that intrigues you the most, then suggest a treatment approach for the disorder you selected based on evidence discussed in the textbook related to the treatment of mental disorders. Next, discuss three (3) strategies to help individuals with your chosen disorder adjust to their lives. Justify your response.week 11″Wrap Up” Please respond to the following:Discuss two (2) ways in which this course has helped you adjust to being a college student. Then describe how you plan to apply at least two strategies to other areas of your life.week 9″Labeling and Mental Disorders” Please respond to the following:From the e-Activity, identify the major advantages and disadvantages of labeling a person with a mental disorder. Next, describe how culture can influence our perceptions of mental disorders. Justify your response.week 10 “Mental Disorder Treatments” Please respond to the following:Select one (1) mental disorder that intrigues you the most, then suggest a treatment approach for the disorder you selected based on evidence discussed in the textbook related to the treatment of mental disorders. Next, discuss three (3) strategies to help individuals with your chosen disorder adjust to their lives. Justify your response.week 11″Wrap Up” Please respond to the following:Discuss two (2) ways in which this course has helped you adjust to being a college student. Then describe how you plan to apply at least two strategies to other areas of your life.

 

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SUmmary – Data analytics helps auditors gain deep insight

Write a 1-2 page summary of the article. Summarize the key points and ideas of the article.Data analytics helps auditors gain deep insightFinancial statement auditors increasingly need to know more about their clients’ businesses. Thanks to advances in data analytics and software, many auditors are finding ways to gain deeper understanding of their clients’ organizations than ever.“The profession is making much better use of the technological advances that we’ve seen over the last 20–30 years,” said James Comito, CPA, the national director of the Professional Standards Group at Mayer Hoffman McCann PC. “So it’s pretty exciting stuff, really.”Mayer Hoffman McCann is a top-15 national firm whose clients primarily are private companies with annual revenue ranging from $5 million to $300 million. The firm is reevaluating its audit processes and procedures to make better use of new data analytics capabilities and software that are available, in hopes of providing better service to clients.The use of data analytics probably has not advanced as rapidly in external financial statement auditing as it has in internal auditing, where many organizations use continuous auditing and continuous monitoring of data to identify risks and anomalies as part of their system of internal control (see “Driving faster decisions”). But data analytics has the potential to transform external auditing just as it has changed internal auditing.The power of data analytics could make it possible for external financial statement auditors to improve audits by:Testing complete sets of data, rather than just testing samples.Aiding risk assessment through identification of anomalies and trends, perhaps even through comparison to industry data, pointing auditors toward items they need to investigate further.Providing audit evidence through comprehensive analysis of organizations’ general ledger systems.Comito said data analytics, combined with traditional auditing techniques, will give auditors a better understanding of their clients.“I think the analytics can be incredibly powerful, a great tool to learn your clients’ business,” he said. “But for the foreseeable future, it’s still a balance between good old-fashioned getting into contracts and reading them and interpreting them, and the use of analytics.”The possibilities for data analytics technology to change auditing are explored in the white paper Reimagining Auditing in a Wired World, published by the Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee (ASEC).According to the white paper:The profession needs to achieve a “quantum leap” to redesign audit processes using today’s technology, rather than using information technology to computerize legacy audit plans and procedures.Existing auditing standards that are the framework for audit procedures need to be modified to incorporate the concepts of Big Data and “continuous auditing” and encourage auditors to use technologies that increase assurance beyond minimum required levels.Audit regulators are watching the technological developments in this area with great interest. Martin Baumann, the PCAOB’s chief auditor and director of professional standards, said in a video interview that regulators need to make sure auditing standards facilitate possible improvements in auditing rather than serving as an obstacle to progress in this area.“That’s important for us as standard setters to stay on top of that, such that the technology and potential uses of it in auditing don’t get ahead of where the auditing standards are,” said Baumann, who was sharing his own opinion and not that of the PCAOB or its staff. “We wouldn’t want auditing standards to be an inhibitor that might otherwise allow technological audit achievements to move ahead.”Significant changes in audit approach are needed to take advantage of the new environment, according to one of the authors of the white paper, Miklos Vasarhelyi, Ph.D., director of the Rutgers University Accounting Research Center and Continuous Auditing & Reporting Lab.“The profession is still not doing very much with Big Data, yet,” he said. “But the sources of evidence have changed so dramatically that there can be no way that the profession will not use it. The more difficult prediction is when this change will happen. … It will not occur overnight but will be more ad hoc and evolutionary, and changes in audit practice will continue to occur as corporate processes change.”Through its Enhancing Audit Quality (EAQ) initiative, the AICPA is looking to move the profession toward the use of new audit technologies and methodologies that will allow auditors to provide more continuous assurance and will result in more timely and relevant audit reporting. For more information about this initiative, see the AICPA EAQ initiative webpage.ASEC, meanwhile, has established audit data standards to identify key information needed and provide a common framework for audits. These voluntary IT standards create a standardized format for data fields (e.g., naming, formatting, and levels of data fields) and files that are commonly requested from auditors, with the theory being that if file formats are standardized, any company’s system would be capable of producing them in the standardized format. The audit data standards are available at tinyurl.com/mr32kwc.Advances in data science can be applied to perform more effective audits and provide new forms of audit evidence. Audit data analytics methods can be used in audit planning and in procedures to identify and assess risk by analyzing data to identify patterns, correlations, and fluctuations from models. These methods can give auditors new insights about the entity and its risk environment and improve the quality of analytical procedures in all phases of the audit. Technology permits the creation of Big Data that can be analyzed to improve auditors’ knowledge about the transactions and balances underlying the financial statements. This can help them obtain better evidence for their audit opinions and understand fundamental causes of restatements, fraud, and going-concern issues. (For more on how the use of new technologies will affect auditors, see “Data Analytics: The Auditor’s Role,” below.)Thanks to technology, audit procedures such as bank confirmations, analytical procedures, and journal-entry testing do not have to be performed on-site by local audit teams. Instead, these tasks can be outsourced to remote teams of specialists and third-party providers, creating opportunities for auditors to focus on higher-risk areas and the potential for fraud.The white paper recommends that while technology can be used to achieve the same level of assurance more efficiently at a lower cost, a greater benefit would be to achieve a higher level of assurance at a similar cost—resulting in better audit quality for clients and investors and reduced audit risk and liability. For example, computerized data and file interrogation software can be used to perform transaction testing on 100% of a population.Technology permits more frequent or continuous monitoring of transactions by external auditors. Auditors can benefit from being able to spread audit work throughout the year rather than only during “busy season,” identifying potential issues earlier, and having the ability to modify audit plans in response. Companies can benefit from improved audit quality and client service. Continuous reporting and web-based availability of financial information is replacing periodic issuance of financial statements, which may lead to the requirement for continuous audit assurance, the white paper found.To prepare auditors for these changes, Vasarhelyi said:Educational needs must be met. Education is needed for students at the university level and for auditors within accounting firms in areas such as information technology, statistics, modeling, and machine learning methods. In addition, Vasarhelyi suggests that the CPA exam should test these areas. “We are kind of in a double bind on this because the examination people say, ‘They don’t know this stuff, so we can’t test it,’ but the students say, ‘If it is not on the exam, I am not going to study it,’ ” he said. Many universities are offering courses in these areas and creating new majors, but the existing accounting curricula are full and would need to be changed to accommodate additional coursework.The AICPA is in the midst of the practice analysis research study that will define the next version of the CPA examination, to be announced in 2016 and launched in 2017. “What we heard from the accounting profession, including educators, was to continue assessment of the basics, increase the assessment of higher-order skills such as analysis, interpretation, and defending positions within an audit, and further explore the assessment of professional skepticism, Big Data analytics, and the integration of topics (for example, an audit’s impact on financial reporting, etc.),” reported Michael Decker, vice president–Examinations for the AICPA. “The CPA examination will remain current to the profession in the role it plays as a licensure tool, assessing the minimal competencies of a newly licensed CPA. Reading between the lines, as the profession changes the knowledge and skills required of a newly licensed CPA, so must the examination change in its assessment.”CPA firms should expand their assurance services. These services should grow beyond annual financial statement audit opinions. Businesses have larger assurance needs in the areas of data quality, security, compliance, fraud prevention and detection, and internal controls. CPAs should offer a different value proposition by offering to provide “coordinated assurance” on functions running on different technologies and platforms. “Assurance needs for businesses are much larger than they were 20 or 30 years ago,” Vasarhelyi said. “There is a big layer of technology between management and the data. Companies worry about their processes and data quality and correctness, and being ‘underassured.’ ”Auditors should use Big Data and perform deeper analytics. These procedures can help them better understand their clients’ environment and use exception reporting to improve audit quality and detect fraud. Every auditor should have the ability to use stronger audit tools than spreadsheets. They should make use of specialists to perform data analytics as part of the engagement, where available, and work with their clients to incorporate more advanced data analytics throughout the audit program within the IT environment.Audit procedures should be continuous. Audit procedures should be performed throughout the year, and audit testing should occur more frequently than annually. Auditors should educate their clients on the advantages of continuous auditing, including reduced errors and risk.Auditing standards need to be updated. Changes in audit approach and procedures are needed to provide the required level of assurance in today’s changed business environment.Maria L. Murphy (emailmariamurphy@gmail.com) is a freelance writer based in Wilmington, N.C. Ken Tysiac is a JofA editorial director. To comment on this article or to suggest an idea for another article, contact him at ktysiac@aicpa.org or 919-402-2112.Data analytics: The auditor’s roleby Ken TysiacRegardless of the industry or profession, the prospect of mechanization or automation brings concerns about the potential loss of jobs. But increased use of data analytics in auditing is not expected to diminish the need for skilled and trained auditors.“The software programs are fantastic,” said James Comito, CPA, the national director of the Professional Standards Group for Mayer Hoffman McCann PC. “They can aggregate data and provide us with a whole lot of information. But at the end of the day, it still requires a knowledgeable auditor to stand back from that, analyze that information, and make a determination whether that information is consistent with what the auditor expected, or whether it’s not, in which case there is more investigative work that the auditor has to do. And I don’t think that will change anytime soon.”As data analytics takes on a larger role in auditing of financial statements, auditors may want to consider:Planning carefully. While maintaining objectivity and skepticism, auditors may want to inquire extensively with clients about the metrics monitored by clients’ management. This effort to understand the business and what’s important to management can help the auditors set up data analytics tools in the most useful way for the audit.Getting IT involved. Auditors may have their firms’ IT professionals engage the clients’ IT staff to make sure the clients’ systems are producing reliable data. Audit data analytics software won’t produce the desired results if the data entering the system are not reliable and appropriately precise.Learning how to use the tools. Younger auditors may be more comfortable at first with the technology than veteran auditors who have been conducting engagements for a long time with little or no use of analytical technology. Firms that plan to use audit data analytics need to have programs in place to train all auditors on how to use the technology.Maintaining traditional testing skills. “There will always be a need to do a certain amount of detailed testing around certain aspects of U.S. GAAP,” Comito said. “You’re going to have to read contracts. There are clauses in contracts that have meaning in U.S. GAAP that a pure analytic may not cover.”

 

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SEC 460 Week 3 Individual Domestic Terrorism Report

Resource:University
of Phoenix Material: Appendix A
 
Identify
a critical asset in your city or state that may be vulnerable to domestic
terrorism.
 
Use University
of Phoenix Material: Appendix A to identify five threats against your critical
asset. Consider both terrorist and non-terrorist threats and include at least
one weapon of mass destruction.
 
Calculate
the risk for each threat and identify existing countermeasures.
 
Write a
1,400- to 2,100-word proposal that assesses the current vulnerability of the
critical asset. Consider the threats identified, the calculated risk, and
existing countermeasures. Determine if the vulnerability is reasonable and
offer additional countermeasures to mitigate the risk of attack.
 
Format your paper consistent with APA guidelines, and include
the University of Phoenix Material: Appendix A as an appendix.

 

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FInal final (1500 words) the company is apple macintosh + use references

Final ProjectThe purpose of the Final Project is to apply the concepts and techniques of the module to the analysis of real-world situations or problems. Students are expected to use diverse sources of information and to carry out an original analysis rather than summarise or rehash existing work. Students are encouraged to use situations and data from their own experience where possible.For this module, you are required to complete a course project that reveals mastery in application of the management accounting and finance concepts emphasised in the course. This involves reporting on a specific organisation within an industry and the management accounting and finance practices that affect the value of the chosen firm or industry. This project should be a formal business report that provides both specific processes and strategies involving budgeting, costing, capital decision making, capital acquisition, and cost of capital structure of the chosen firm. These processes and strategies are to be supported with management accounting concepts. For this project, you will have selected a company that you are familiar with or work for. If you have chosen a company to research for a previous module, you must have already informed the Instructor in Week 5 and have sent a copy of the previously submitted work. The Instructor should have already informed you whether or not you may reuse the same company. Your tasks for the Final Project are to:Assess the budgeting process and procedures for the organisation with regards to preparation techniques, uses for evaluation, differences between business units/divisions, etc.Analyse how the organisation collects, stores, and prepares management accounting information, particularly the use of a management accounting system (MAS) and how information is disseminated throughout the organisation.Evaluate the costing process and procedures of the organisation with respect to method or approach utilised.Assess the capital decision making process within the organisation with regards to what methods are utilised, how such methods are chosen, how projects are selected and managed, and what measures are employed to evaluate performance.Evaluate the criteria or mechanisms used by the organisation for deciding how best to acquire capital and analyse the capital structure of the company.Your Final Project should follow the given outline:Brief description of companyDescription of firm’s budgeting processManagement accounting information systemCosting processCapital decisionsCapital acquisition and structureConclusionYour Final Project should also include a section on how and where you obtained the information sources as well as the methodology used to perform any analysis. This project should follow a structured approach and should be prepared and presented as a professional business report.

 

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group manual conclusion evaluation and critical reflection

Working with Youth refugee Group
Principles and Values
All the
sessions in this manual to work with youth refugee group are focused around
Strengths based methodology. What’s more all the facilitators ought to be
focused on the accompanying standards.
a) Self
situated – helping individuals to partake and to do thing themselves.
b) Every
individual has the potential and it sometimes obscure to themselves.
c)
Strengthsconcentrates on inspiration for development.
d)
Strengths based methodology helps from inside and additionally upgrades
interpersonal networks.
Dennis
Saleeby (1997) defined three main guidelines that explains Strengths based
methodology suitable for community:
a)
Facilitators
or workers initiate with the assets available in the community rather than
looking for new or required assets.
b)
According
to him this type of approach is considered as internal and it works on assets
available within the community and identifies individual capabilities.
c)
This
process is entirely depended on relationship and individuals share their
capabilities in the community entirely based on the relationship bonding.
This
methodology entirely works for youth means that is it values their ideas and
views and inspire them to share their capabilities with others. It helps them
to empower their strengths, abilities and resiliency to use their internal
capabilities to administer difficult situations and then enhancing their
self-respect and self-confidence. This lets youth to interact with each other
and share their experience and help each other to tackle difficult situations
without the help of any facilitator.
Strengths based methodology can be very
effective in group work with youth due to the fact that peer groups are
probably the most influential elements for this generation. And it has been
seen that these groups are mainly essential as forums where individual identity
as well as group identity is emphasized (Michael Ungar, 2004). Peer support or
group is considered very beneficial as it provides the ground for learning
beyond family support where an individual experiments, develop perceptions,
abilities, identifies values and learn to help and share (Boyden and Mann, 2005).

Another
important notion connected with Strengths based methodology is resiliency – to
be able to spring back through misfortune along with productively adjusts in
the face of difficulties. It is entirely
supportive to see youth who have experienced the war conflict and trauma
directly or indirectly and have succeeded despite the challenges they may have
existed by means of.

commitment of youth refugee
group
Youth
commitment is about their significant involvement and continued participation
in a group activity with a focus outside of every individual of the group. It
is important for varied reasons; individuals involved in the activity acquire
some knowledge and skills by performing these activities. It helps building up
self-confidence and increase sense of leadership when an individual’s opinion
is appreciated. It is often seen that youth with distinguish colour feel shy
and neglected, therefore it is very important to engage these individuals in
the group activity so that they feel connected and important part of the group.

Creating
positive connections between the youths and adults that includes facilitators
or leaders and sometimes caregivers & community system is considered as the
way of youth commitment. Group participation is considered as exceptionally
therapeutic due to the fact that it forms the basis to help dispossessed
understand that they have other group members who have gone through the similar
losses and that they recognize each other very well(Alle-Corliss and Alle-Corliss,
2009). Therefore these closed groups are therapeutic and are “aimed at enhancing the socio-emotional
well-being of members through provision of social skills, education and therapy
using the vehicle of group process” (Hepworth, Rooney & Larsen, 2002,
p. 299).
Initial
selection procedure entirely depends on the observations of the group leader (Alle-Corliss
and Alle-Corliss, 2009). “The purpose of
the group can frequently be clarified by considering how the idea for
establishing it was generated. The idea may have come from several sources, such
as the group worker, agency staff member, potential clients, or the larger
community”( Toseland and Rivas, 2009, p. 154).
Following
few steps can be considered while developing constructive connection with the
youth group:
a)
Facilitators
or the group leaders should develop some understanding with group and try to
acquire groups’ attention and respect that helps to form trust in the group.

b)
Be
interactive and show interest in the youth group in order to build a positive
attitude.

c)
Always
keep the youth group busy in the discussion and various activities and try not
to let them feel inactive in any part of the conversation or activities.

d)
Let
the youth group decide what they want to do and let them actively make
decisions rather than implementing your own decisions on them and avoid any
misbehaviour.

e)
Respect
all decisions made and try not to offend their choice and let them know what
you have got for them.

f)
It
is the duty of the facilitator or the group leader to provide feedback to the
youth group and try to solve their issues by discussing it with them and always
be prepared for a positive support.

According
to Ivey (1991, p. 158), “Connection is as
vital as separation…. We have twin tasks in our developmental progression. To
survive, we must be simultaneously attached to others but also separate.
Relationship, connection, and attachment provide a foundation for a sense of
trust and intimacy. As we move through the developmental tasks of autonomy and
identity, we must define our separate boundaries from our family and others”.Therefore
in order to make them to recover from this trauma there is need to reinstate
attachment and connections to peers who are readily available to help and
support and provide care to overcome grief and loss. And this can only be done
by:
a)
Cultivate
a trusting proceeding with association with an accessible caring individual.
b)
In
order to decrease social isolation participating in group is very essential.
c)
Endorse
possessions by overpowering settlement issues.

formation of youth refugee
group
The most
important part of the formation of youth group is enrolling suitable members in
the youth refugee group with the idea of making an effective overreach to youth
refugee group, and their associated families and keeping in mind that his procedure
could consume a good amount of time. So it is insisted to start the whole
process well before the start date in order to get a planned outcome.
Various
overreach methods that can be utilized are:
a)
PRINT MEDIA–First and foremost method could be
using the print media, i.e. using brochures, posters and various other printed
papers. Youths can be easily targeted by making the prints eye-catching, by
using various colour combinations and different font styles and sizes. Emphasis
should be made on using good words specially focusing on youth refugees, but it
should be kept in mind that the words, such as war, political battle, trauma,
etc. must be prohibited.

b)
ONLINE & RADIO –Focus should be made on making
announcements on local radio shows that focuses the specific refugee community
and some other ways of overreaching should be used, such as posting online, use
of social media, and through websites. These methods can be cost-effective and
it can be within the limits of the agency.

c)
MULTICULTURAL ORGANISATIONS –This could be the best place to
overreach to the youth members, as these types of organisations are good source
for many immigrants and refugees who face language problems and cultural
issues. People have good attachment to these organisations and they trust them
over providing various settlement facilities covering their mental health
issues, traumatic issues or PTSD and trust multicultural organisations
decisions of referring to other agencies.

d)
SCHOOL –This is the ideal place for recruiting the
youth group members as this is the place where youth spend most of their time.
It is often seen in schools that many youth involve into troublesome behaviour
due to traumatic disorder and it becomes the duty of school authorities to
figure out these issues and appropriate step should be taken. Youth
experiencing traumatic disorders could be benefitted by closed group sessions
after they are recruited or identified by social workers, settlement workers,
guidance department, teachers, etc. in school.

e)
YOUTH AGENCIES –Agencies working with youth having
mental issues could be contacted and can be asked for referring youth who could
be benefited by involvement in youth group activities.

evaluation of youth refugee
group
AIM
The main aim of the evaluation is entirely focused on improvising the therapeutic
closed group sessions program. The expectation is to analyse whether planned
methods as well as results are accomplished by the members after taking part in
the closed group sessions for Youth Refugee Group.
In order to achieve a better outcome, members for the closed group
sessions should incorporate youth and the facilitators or leaders and it would
be very advantageous to include parents or guardians or various service providers
of the youth.
PRINCIPLES
1.
Every youth is welcomed in the
evaluation process and it is not mandatory for anyone to stay in the evaluation
group if they think that it is not suitable for them, thus everyone is free to
leave anytime in the evaluation process and it will not influence their support
services.

2.
During the evaluation process, every
youth will be provided with the Consent for Evaluation form, so that they
carefully read it and sign on that form that outlines the evaluation
necessities. The form will outline basic points necessary in the program:

a)
The benefits and risks involved in
the therapeutic closed group sessions.
b)
Whom to contact for any question
regarding the evaluation process or any other emergency.

3.
The consent of youth will describe the
willingness of the youth to actively participate in the evaluation process.

4.
Every member in the evaluation
process has to sign the form and hand it over to the facilitator.

5.
Members do not have to fill in or
submit their personal information, such as their names, age, address etc. in
order to maintain confidentiality.

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PROCEDURE

References
Alle-Corliss,
Lupe; Alle-Corliss, Randall (2009). Group Work : A Practical Guide to Developing Groups in Agency Settings.
Retrieved from.eblib.com/”>http://www.eblib.com
Toseland,
R. W., & Rivas, R. S. (2009). An
introduction to group work practice (6th ed.). Boston: Allyn
& Bacon.
Hepworth,
D. H., Rooney, R. H., & Larsen, J. A. (2002). Direct social work practice: Theory and skills (5th ed.).
Pacific Grove, CA: Brooks/Cole.
Saleebey, D.
(1997). The strengths approach to practice. The strengths perspective in
social work practice, 3, 80-93.

Ungar, M.
(2004). Nurturing hidden resilience in troubled youth. University of
Toronto Press.

Boyden, J.,
& Mann, G. (2005). Children’s risk, resilience, and coping in extreme
situations. Handbook for working with children and youth: Pathways to
resilience across cultures and contexts, 3-26.

Ivey, A. E.
(1991). Developmental therapy: Theory
into practice.San Francisco: Jossey-Bass.

 

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Broadening Your Perspective 9-1 The financial statements *

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Broadening Your Perspective 9-1

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The
financial statements of Tootsie Roll are presented below.

TOOTSIE ROLL
INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except
per share data)

For the year ended December 31,

2011

2010

2009

Net product sales

$528,369

$517,149

$495,592

Rental and royalty revenue

4,136

4,299

3,739

Total revenue

532,505

521,448

499,331

Product cost of goods sold

365,225

349,334

319,775

Rental and royalty cost

1,038

1,088

852

Total costs

366,263

350,422

320,627

Product gross margin

163,144

167,815

175,817

Rental and royalty gross margin

3,098

3,211

2,887

Total gross margin

166,242

171,026

178,704

Selling, marketing and administrative expenses

108,276

106,316

103,755

Impairment charges

—

—

14,000

Earnings from operations

57,966

64,710

60,949

Other income (expense), net

2,946

8,358

2,100

Earnings before income taxes

60,912

73,068

63,049

Provision for income taxes

16,974

20,005

9,892

Net earnings

$43,938

$53,063

$53,157

Net earnings

$43,938

$53,063

$53,157

Other comprehensive earnings (loss)

(8,740

)

1,183

2,845

Comprehensive earnings

$35,198

$54,246

$56,002

Retained earnings at beginning of year.

$135,866

$147,687

$144,949

Net earnings

43,938

53,063

53,157

Cash dividends

(18,360

)

(18,078

)

(17,790

)

Stock dividends

(47,175

)

(46,806

)

(32,629

)

Retained earnings at end of year

$114,269

$135,866

$147,687

Earnings per share

$0.76

$0.90

$0.89

Average Common and Class B Common shares outstanding

57,892

58,685

59,425

(The accompanying notes are an
integral part of these statements.)

CONSOLIDATED
STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share
data)

Assets

December 31,

2011

2010

CURRENT ASSETS:

Cash and cash equivalents

$78,612

$115,976

Investments

10,895

7,996

Accounts receivable trade, less allowances of $1,731 and
$1,531

41,895

37,394

Other receivables

3,391

9,961

Inventories:

Finished goods and work-in-process

42,676

35,416

Raw materials and supplies

29,084

21,236

Prepaid expenses

5,070

6,499

Deferred income taxes

578

689

Total current assets

212,201

235,167

PROPERTY, PLANT AND EQUIPMENT, at cost:

Land

21,939

21,696

Buildings

107,567

102,934

Machinery and equipment

322,993

307,178

Construction in progress

2,598

9,243

455,097

440,974

Less—Accumulated depreciation

242,935

225,482

Net property, plant and equipment

212,162

215,492

OTHER ASSETS:

Goodwill

73,237

73,237

Trademarks

175,024

175,024

Investments

96,161

64,461

Split dollar officer life insurance

74,209

74,441

Prepaid expenses

3,212

6,680

Equity method investment

3,935

4,254

Deferred income taxes

7,715

9,203

Total other assets

433,493

407,300

Total assets

$857,856

$857,959

Liabilities and Shareholders’
Equity

December 31,

2011

2010

CURRENT LIABILITIES:

Accounts payable

$10,683

$9,791

Dividends payable

4,603

4,529

Accrued liabilities

43,069

44,185

Total current liabilities

58,355

58,505

NONCURRENT LIABILITES:

Deferred income taxes

43,521

47,865

Postretirement health care and life insurance benefits

26,108

20,689

Industrial development bonds

7,500

7,500

Liability for uncertain tax positions

8,345

9,835

Deferred compensation and other liabilities

48,092

46,157

Total noncurrent liabilities

133,566

132,046

SHAREHOLDERS’ EQUITY:

Common stock, $.69-4/9 par value—120,000 shares
authorized—36,479 and 36,057 respectively, issued

25,333

25,040

Class B common stock, $.69-4/9 par value—40,000 shares
authorized—21,025 and 20,466 respectively, issued

14,601

14,212

Capital in excess of par value

533,677

505,495

Retained earnings, per accompanying statement

114,269

135,866

Accumulated other comprehensive loss

(19,953

)

(11,213

)

Treasury stock (at cost)—71 shares and 69 shares,
respectively

(1,992

)

(1,992

)

Total shareholders’ equity

665,935

667,408

Total liabilities and shareholders’ equity

$857,856

$857,959

TOOTSIE ROLL
INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Cash Flows (in thousands)

For the year ended December 31,

2011

2010

2009

CASH FLOWS FROM OPERATING ACTIVITIES:

Net earnings

$43,938

$53,063

$53,157

Adjustments to reconcile net earnings to net
cash provided by operating activities:

Depreciation

19,229

18,279

17,862

Impairment charges

—

—

14,000

Impairment of equity method
investment

—

—

4,400

Loss from equity method
investment

194

342

233

Amortization of marketable
security premiums

1,267

522

320

Changes in operating assets and liabilities:

Accounts receivable

(5,448

)

717

(5,899

)

Other receivables

3,963

(2,373

)

(2,088

)

Inventories

(15,631

)

(1,447

)

455

Prepaid expenses and other
assets

5,106

4,936

5,203

Accounts payable and accrued
liabilities

84

2,180

(2,755

)

Income taxes payable and
deferred

(5,772

)

2,322

(12,543

)

Postretirement health care and
life insurance benefits

2,022

1,429

1,384

Deferred compensation and other
liabilities

2,146

2,525

2,960

Others

(708

)

310

305

Net cash provided by operating activities

50,390

82,805

76,994

CASH FLOWS FROM INVESTING ACTIVITIES:

Capital expenditures

(16,351

)

(12,813

)

(20,831

)

Net purchase of trading securities

(3,234

)

(2,902

)

(1,713

)

Purchase of available for sale securities

(39,252

)

(9,301

)

(11,331

)

Sale and maturity of available for sale
securities

7,680

8,208

17,511

Net cash used in investing activities

(51,157

)

(16,808

)

(16,364

)

CASH FLOWS FROM FINANCING ACTIVITIES:

Shares repurchased and retired

(18,190

)

(22,881

)

(20,723

)

Dividends paid in cash

(18,407

)

(18,130

)

(17,825

)

Net cash used in financing
activities

(36,597

)

(41,011

)

(38,548

)

Increase (decrease) in cash and cash equivalents

(37,364

)

24,986

22,082

Cash and cash equivalents at beginning of year

115,976

90,990

68,908

Cash and cash equivalents at end of year

$78,612

$115,976

$90,990

Supplemental cash flow information

Income taxes paid

$16,906

$20,586

$22,364

Interest paid

$38

$49

$182

Stock dividend issued

$47,053

$46,683

$32,538

(The accompanying notes are an
integral part of these statements.)

Notes to Consolidated Financial Statements ($ in thousands)

PROPERTY, PLANT AND EQUIPMENT:

Depreciation is computed for financial reporting purposes by use of the
straight-line method based on the useful lives of 20 to 35 years for building
and 5 to 25 years for machinery and equipment. Depreciation expenses was
$19,229, $18,279 and $17,862 in 2011, 2010 and 2009, respectively.

Goodwill and intangible assets:

In accordance with authoritative guidance, goodwill and intangible assets
with indefinite lives are not amortized, but rather tested for impairment at
least annually unless certain interim triggering events or circumstances require
more frequent testing. All trademarks have been assessed by management to
have indefinite lives because they are expected to generate cash flows
indefinitely. The Company has completed its annual impairment testing of its
goodwill and trademarks at December 31 of each of the years presented. As of
December 31, 2009, management ascertained that certain trademarks were
impaired, and recorded a pre-tax charge of $14,000. No impairments of
intangibles were recorded in 2011 and 2010. This determination is made by
comparing the carrying value of the asset with its estimated fair value,
which is calculated using estimates including discounted projected future
cash flows. If the carrying value of goodwill exceeds the fair value, a
second step would measure the carrying value and implied fair value of
goodwill. Management believes that all assumptions used for the impairment
tests are consistent with those utilized by market participants performing
similar valuations.
Answer the following questions.

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What
were the total cost and book value of property, plant, and equipment at
December 31, 2011? (Enter the amounts in
thousands.)

Total cost

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Book value

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What was
the amount of depreciation expense for each of the 3 years 2009–2011? (Hint:
Use the statement of cash flows.) (Enter the
amounts in thousands.)

Depreciation

2009

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2010

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2011

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Using
the statement of cash flows, what are the amounts of property, plant, and
equipment purchased (capital expenditures) in 2011 and 2010? (Enter the amounts in thousands.)

2011

2010

Property,
plant, and equipment purchased

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Kaplan IT590 unit 5 assignment

Assignment Instructions:The ACM and the IEEE both have a code of ethics. Do some Internet or Kaplan Library research on the codes of ethics for these two organizations. Compare and contrast these two documents. Do they cover all of the same topics? Are there clauses that are in one, but not the other? Does this render one or the other inadequate? Consider both and explain what you would add to create a complete code of ethics for IT professionals.You work for a large, multinational corporation. The CEO approaches you indicating that there has been a decrease in productivity over the past year, along with a decrease in the quality of work that is being produced. She believes that the root of the problem can be found in Internet and cell phone usage during working hours. The company uses key loggers and has access to all e-mail sent through the company e-mail system. It also has cameras placed on all floors of the building for security that record 24/7. Research the employees’ right to privacy and recommend a plan to address the CEO’s concerns.Assignment Requirements:Answer the Assignment questions in a Microsoft Word file. Word Count 1,200–1,500. Minimum 3 ½ pages 12 pt. Serif type, double-spaced. Follow APA style guide including cover sheet, in text citations, and at least four references. When completing your Assignments, take a clear stand on whether a particular action or decision is right or wrong and then defend your position through the use of one or more of the practical ethical theories described in the book.Save the file as Assignment5_yourlastname.doc and submit to the Dropbox.For instructions on how to submit your Assignment to the Dropbox, click on the Academic Tools tab above.Written Assignment RequirementsAnswers contain sufficient information to adequately answer the questions and contain no spelling, grammar, or APA errors. Points deducted from grade for each writing, spelling or grammar error are at your instructor’s discretion.Please be sure to download the file “Writing Center Resources”Review the grading rubric below before beginning this activity. Printable rubrics are available in Doc Sharing.Assignment 5 grading rubric = 50 points

 

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ststs homework assignment done on june 2015

One-Sample Z: C1, C2, C3, C4, C5, C6, C7, C8, …Test of ? = 100 vs ? 100The assumed standard deviation = 15Variable N Mean StDev SE Mean 95% CI Z PC1 20 101.87 17.10 3.35 ( 95.30, 108.44) 0.56 0.577C2 20 95.18 15.82 3.35 ( 88.60, 101.75) -1.44 0.150C3 20 96.43 17.69 3.35 ( 89.85, 103.00) -1.07 0.287C4 20 97.65 14.71 3.35 ( 91.07, 104.22) -0.70 0.483C5 20 99.23 9.01 3.35 ( 92.65, 105.80) -0.23 0.818C6 20 105.08 17.16 3.35 ( 98.51, 111.66) 1.51 0.130C7 20 103.89 14.41 3.35 ( 97.32, 110.47) 1.16 0.246C8 20 95.56 10.15 3.35 ( 88.98, 102.13) -1.32 0.185C9 20 94.03 14.36 3.35 ( 87.46, 100.61) -1.78 0.075C10 20 103.56 15.25 3.35 ( 96.98, 110.13) 1.06 0.289C11 20 98.36 18.29 3.35 ( 91.79, 104.94) -0.49 0.626C12 20 102.69 12.01 3.35 ( 96.12, 109.26) 0.80 0.423C13 20 96.47 14.54 3.35 ( 89.89, 103.04) -1.05 0.292C14 20 102.46 13.84 3.35 ( 95.89, 109.04) 0.73 0.463C15 20 95.07 16.60 3.35 ( 88.50, 101.65) -1.47 0.142C16 20 97.06 14.10 3.35 ( 90.49, 103.63) -0.88 0.381C17 20 103.34 11.83 3.35 ( 96.77, 109.91) 1.00 0.319C18 20 102.53 12.11 3.35 ( 95.96, 109.10) 0.75 0.451C19 20 102.54 18.93 3.35 ( 95.97, 109.12) 0.76 0.449C20 20 95.41 12.07 3.35 ( 88.84, 101.99) -1.37 0.171C21 20 96.76 13.76 3.35 ( 90.18, 103.33) -0.97 0.333C22 20 98.94 16.45 3.35 ( 92.36, 105.51) -0.32 0.751C23 20 95.33 15.55 3.35 ( 88.75, 101.90) -1.39 0.164C24 20 96.14 17.14 3.35 ( 89.57, 102.72) -1.15 0.250C25 20 100.86 11.96 3.35 ( 94.28, 107.43) 0.26 0.799C26 20 95.05 12.84 3.35 ( 88.47, 101.62) -1.48 0.140C27 20 97.93 18.87 3.35 ( 91.35, 104.50) -0.62 0.537C28 20 99.79 13.51 3.35 ( 93.22, 106.37) -0.06 0.951C29 20 98.92 17.40 3.35 ( 92.34, 105.49) -0.32 0.747C30 20 96.82 14.52 3.35 ( 90.25, 103.39) -0.95 0.343C31 20 107.53 14.73 3.35 (100.96, 114.10) 2.24 0.025#C32 20 105.72 12.30 3.35 ( 99.15, 112.29) 1.71 0.088C33 20 100.87 18.65 3.35 ( 94.30, 107.44) 0.26 0.795C34 20 102.70 17.59 3.35 ( 96.12, 109.27) 0.80 0.421C35 20 103.46 15.67 3.35 ( 96.89, 110.04) 1.03 0.302C36 20 97.02 13.21 3.35 ( 90.45, 103.59) -0.89 0.374C37 20 100.13 17.95 3.35 ( 93.56, 106.71) 0.04 0.968C38 20 99.49 13.27 3.35 ( 92.91, 106.06) -0.15 0.878C39 20 101.57 14.74 3.35 ( 95.00, 108.15) 0.47 0.639C40 20 101.12 9.34 3.35 ( 94.54, 107.69) 0.33 0.740C41 20 103.99 15.54 3.35 ( 97.42, 110.57) 1.19 0.234C42 20 100.90 17.39 3.35 ( 94.33, 107.48) 0.27 0.787C43 20 99.21 9.03 3.35 ( 92.63, 105.78) -0.24 0.813C44 20 100.58 17.42 3.35 ( 94.00, 107.15) 0.17 0.864C45 20 102.73 19.32 3.35 ( 96.16, 109.31) 0.81 0.415C46 20 103.50 15.43 3.35 ( 96.92, 110.07) 1.04 0.297C47 20 104.67 13.18 3.35 ( 98.09, 111.24) 1.39 0.164C48 20 100.22 17.22 3.35 ( 93.64, 106.79) 0.06 0.949C49 20 99.49 19.67 3.35 ( 92.91, 106.06) -0.15 0.878C50 20 102.54 14.80 3.35 ( 95.96, 109.11) 0.76 0.450One-Sample Z: C51, C52, C53, C54, C55, C56, C57, C58, …Test of ? = 110 vs ? 110The assumed standard deviation = 15Variable N Mean StDev SE Mean 95% CI Z PC51 20 101.77 11.85 3.35 ( 95.20, 108.35) -2.45 0.014C52 20 98.42 15.55 3.35 ( 91.85, 105.00) -3.45 0.001C53 20 102.28 12.85 3.35 ( 95.71, 108.86) -2.30 0.021C54 20 112.37 14.60 3.35 (105.80, 118.95) 0.71 0.479$C55 20 96.79 15.52 3.35 ( 90.22, 103.37) -3.94 0.000C56 20 102.96 18.99 3.35 ( 96.38, 109.53) -2.10 0.036C57 20 101.77 17.39 3.35 ( 95.20, 108.35) -2.45 0.014C58 20 100.45 14.89 3.35 ( 93.88, 107.03) -2.85 0.004C59 20 103.70 11.78 3.35 ( 97.12, 110.27) -1.88 0.060$C60 20 109.68 20.59 3.35 (103.10, 116.25) -0.10 0.924$C61 20 100.64 16.85 3.35 ( 94.07, 107.21) -2.79 0.005C62 20 99.03 14.99 3.35 ( 92.46, 105.61) -3.27 0.001C63 20 100.12 11.76 3.35 ( 93.55, 106.70) -2.95 0.003C64 20 94.99 15.87 3.35 ( 88.41, 101.56) -4.48 0.000C65 20 104.55 14.75 3.35 ( 97.97, 111.12) -1.63 0.104$C66 20 97.31 18.02 3.35 ( 90.73, 103.88) -3.78 0.000C67 20 100.39 17.62 3.35 ( 93.82, 106.96) -2.87 0.004C68 20 102.00 13.65 3.35 ( 95.43, 108.58) -2.38 0.017C69 20 97.48 14.34 3.35 ( 90.91, 104.06) -3.73 0.000C70 20 101.37 15.49 3.35 ( 94.80, 107.95) -2.57 0.010C71 20 96.24 11.48 3.35 ( 89.66, 102.81) -4.10 0.000C72 20 96.42 13.59 3.35 ( 89.84, 102.99) -4.05 0.000C73 20 103.84 10.95 3.35 ( 97.26, 110.41) -1.84 0.066$C74 20 99.60 15.32 3.35 ( 93.02, 106.17) -3.10 0.002C75 20 99.45 12.35 3.35 ( 92.87, 106.02) -3.15 0.002C76 20 101.17 13.03 3.35 ( 94.60, 107.74) -2.63 0.008C77 20 98.35 10.11 3.35 ( 91.78, 104.92) -3.47 0.001C78 20 98.00 12.82 3.35 ( 91.43, 104.57) -3.58 0.000C79 20 93.04 19.37 3.35 ( 86.46, 99.61) -5.06 0.000C80 20 98.13 16.28 3.35 ( 91.56, 104.70) -3.54 0.000C81 20 92.85 11.27 3.35 ( 86.28, 99.43) -5.11 0.000C82 20 102.20 16.18 3.35 ( 95.62, 108.77) -2.33 0.020C83 20 102.19 15.65 3.35 ( 95.62, 108.77) -2.33 0.020C84 20 98.14 16.58 3.35 ( 91.57, 104.71) -3.54 0.000C85 20 100.64 18.20 3.35 ( 94.07, 107.21) -2.79 0.005C86 20 91.78 12.99 3.35 ( 85.21, 98.35) -5.43 0.000C87 20 105.80 14.25 3.35 ( 99.23, 112.37) -1.25 0.211$C88 20 101.84 12.73 3.35 ( 95.26, 108.41) -2.43 0.015C89 20 98.97 15.08 3.35 ( 92.40, 105.55) -3.29 0.001C90 20 102.12 18.06 3.35 ( 95.55, 108.70) -2.35 0.019C91 20 102.47 15.42 3.35 ( 95.90, 109.05) -2.24 0.025C92 20 101.65 17.43 3.35 ( 95.07, 108.22) -2.49 0.013C93 20 105.53 17.09 3.35 ( 98.96, 112.10) -1.33 0.183$C94 20 94.53 12.58 3.35 ( 87.95, 101.10) -4.61 0.000C95 20 100.02 19.29 3.35 ( 93.45, 106.60) -2.97 0.003C96 20 93.26 14.68 3.35 ( 86.69, 99.84) -4.99 0.000C97 20 100.78 15.69 3.35 ( 94.21, 107.35) -2.75 0.006C98 20 100.64 17.19 3.35 ( 94.07, 107.21) -2.79 0.005C99 20 100.31 11.50 3.35 ( 93.74, 106.88) -2.89 0.004C100 20 100.26 11.19 3.35 ( 93.69, 106.84) -2.90 0.004A) How many occurrences of p-values less than 0.05 did you have?I had 1 occurrence of p- value less than 0.05.B) What Type Error (I or II) do these represent?This represents a type 1 error. Type I error is the false rejection of the null hypothesis.C) You were testing the below hypothesis, What is your conclusion when the p-value was less than 0.05?Ho: Mu = 100Ha: Mu does not = 100(Note: Mu = Population Mean)D) How does your conclusion from Part C above match what you know about where the data came from?A) How many occurrences of p-values greater than or equal to 0.05 did you have?7 occurrences of p-values greater than or equal to 0.05.B) What Type Error (I or II) do these represent?Type 2 error is represented.C) You were testing the below hypothesis, What is your conclusion when the p-value was greater than or equal to 0.05 ?Ho: Mu = 110Ha: Mu does not = 110(Note: Mu = Population Mean)D) How does your conclusion from Part C above match what you know about where the data came from?Follow up / Additional Post due on or before Day 7

 

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Film 3200 New Waves – Theory explication – Fall 2013

Film 3200 New Waves – Theory explication – Fall 2013Due: 4 November 2013 in tutorial and to Moodle (by 11:59pm), where it will be submitted to Turnitin academic honesty softwareValue: 20% of final gradeWrite a 5-6 page (1250-1500 word) essay that explicates ONE of the passages below taken from some of the required readings.Explicate – “1. ‘analyze and develop (an idea or principle) in detail’; 2. ‘analyze (a literary work) in order to reveal its meaning.’” (Apple Dictionary)• In addition to a detailed explanation of the meaning of the passage, you must connect the passage to the general arguments of the essay as a whole. Given that this is a short essay, you are not expected to summarize the whole essay, but your explication of the passage should demonstrate general understanding of the essay as a whole.• Define and explain any specialized terminology. • You are not required to use secondary sources, although you are welcome to do so.Follow customary citation practice, using the Chicago Style. • Finally, you are invited to critique and/or comment on the passage, but only after youhave demonstrated adequate understandingof its argument. A. From Christian Metz, “Some Points in the Semiotics of the Cinema”1. Contrary to what many of the theoreticians of the silent film declared or suggested (Ciné langue, ‘visual Esperanto,’ etc.), the cinema is certainly not a language system (langue). It can, however, be considered as alanguage, to the extent that it orders signifying elements within ordered arrangements different from those of spoken idioms—and to the extent that these elements are not traced on the perceptual configurations of reality itself (which does not tell stories). Filmic manipulation transforms what might have been a mere visual transfer of reality into discourse. Derived from a kind of signification that is purely analogous and continuous— animated photography, cinematography—the cinema gradually shaped, in the course of its diachronic maturation, some elements of a proper semiotics, which remain scattered and fragmentary within the open field of simple visual duplication.The “shot”—an already complex unit, which must be studied—remains an indispensable reference for the time being, in somewhat the same way that the “word” was during a period of linguistic research. […] It constitutes the largest minimum segment […], since at least one shot is required to make a film, or part of a film—in the same way, a linguistic statement must be made up of at least one phoneme. To isolate several shots from a sequence is still, perhaps, to analyze the sequence; to remove several frames from a shot is to destroy the shot. If the shot is not the smallest unit of filmic signification (for a single shot may convey several informational elements), it is at least the smallest unit of the filmic chain.2. The semiotics of the cinema can be conceived of either as a semiotics of connotation or as a semiotics of denotation. […] The study of connotation brings us closer to the notion of the cinema as an art (the “seventh art”). [..,] the art of film is located on the same semiological “plane” as literary art: The properly aesthetic orderings and constraints—versification,composition, and tropes in the first case; framing, camera movements, and light “effects” in the second—serve as the connoted instance, which is superimposed over the denoted meaning. In literature, the latter appears as the purely linguistic signification, which is linked, in the employed idiom, to the units used by the author. In the cinema, it is represented by the literal (that is, perceptual) meaning of the spectacle reproduced in the image, or of the sounds duplicated by the sound-track. […] The study of the cinema as an art—the study of cinematographic expressiveness—can therefore be conducted according to methods derived from linguistics. […] But there is another task that requires the careful attention of the film semiologist. For also, and even first of all, through its procedures of denotation, the cinema is a specific language. The concept of diegesisis as important for the film semiologist as the idea of art. The word is derived from the Greek “narration” and was used particularly to designate one of the obligatory parts of judiciary discourse, the recital of facts. […] It designates the film’s represented instance (which Mikel Dufrenne contrasts to the expressed, properly aesthetic, instance)—that is to say, the sum of a film’s denotation: the narration itself, but also the fictional space and time dimensions implied in and by the narrative, and consequently the characters, the landscapes, the events, and other narrative elements, in so far as they are considered in their denoted aspect. […]B. From Louis Althusser, “Ideology and Ideological State Apparatuses (Notes towards an Investigation)”1. I believe I have good reasons for thinking that behind the scenes of its political Ideological State Apparatus, which occupies the front of the stage, what the bourgeoisie has installed as its number-one, i.e., as its dominant Ideological State apparatus, is the educational apparatus, which has in fact replaced in its functions the previously dominant ideological State apparatus, the Church. One might even add: the School-Family couple has replaced the Church-Family couple.Why is the educational apparatus in fact the dominant ideological State apparatus in capitalist social formations, and how does it function?For the moment it must suffice to say:i. All ideological State apparatuses, whatever they are, contribute to the same result: the reproduction of the relations of production, i.e. of capitalist relations of exploitation. ii. Each of them contributes towards this single result in the way proper to it. Thepolitical apparatus by subjecting individuals to the political State ideology, the ‘indirect’ (parliamentary) or ‘direct’ (plebiscitary or fascist) ‘democratic’ ideology. The communications apparatus by cramming every ‘citizen’ with daily doses of nationalism, chauvinism, liberalism, moralism, etc., by means of the press, the radio and television. The same goes for the cultural apparatus (the role of sport in chauvinism is of the first importance), etc. The religious apparatus by recalling in sermons and the other great ceremonies of Birth, Marriage and Death, that man is only ashes, unless he loves his neighbour to the extent of turning the other cheek to whoever strikes first. […]iv. Nevertheless, in this concert, one ideological State apparatus certainly has the dominant role, although hardly anyone lends an ear to its music: it is so silent! This is the School.2. […] you and I are always already subjects, and as such constantly practice the rituals of ideological recognition, which guarantee for us that we are indeed concrete, individual, distinguishable and (naturally) irreplaceable subjects. […]But to recognize that we are subjects and that we function in the practical rituals of the most elementary everyday life (the hand-shake, the fact of calling you by your name the fact of knowing, even if I do not know what it is that you ‘have’ a name of your own, which means that you are recognized as a unique subject, etc.)—this recognition only gives us the ‘consciousness’ of our incessant (eternal) practice of ideological recognition – its consciousness, i.e., its recognition – but in no sense does it give us the (scientific) knowledge of the mechanism of this recognition. […]As a first formulation I shall say: all ideology hails or interpellates concrete individuals as concrete subjects, by the functioning of the category of the subject.This is a proposition which entails that we distinguish for the moment between concrete individuals on the one hand and concrete subjects on the other, although at this level concrete subjects only exist insofar as they are supported by a concrete individual.I shall then suggest that ideology ‘acts’ or ‘functions’ in such a way that it ‘recruits’ subjects among the individuals (it recruits them all), or ‘transforms’ the individuals into subjects (it transforms them all) by that very precise operation which I have called interpellation or hailing, and which can be imagined along the lines of the most commonplace everyday police (or other) hailing: ‘Hey, you there!’C. From Tomás Gutiérrez Alea, “Identification and Distancing: Aristotle and Brecht.”1. It’s not enough, then, that the spectacle alsobear clear ideas, revolutionary messages rationally projected upon the spectator, if the spectacle presents itself as an affirmation of those very myths which govern us without our paying attention to them and which constitute a serious obstacle for the full development (within reality, not within the spectacle) of those ideas and those messages. So that ideas don’t remain imprisoned within the spectacle, the spectacle itself must demystify those aspects of reality that are manifestations — often inconsistent ones — of a reactionary ideology.I want to put my emphasis here on the spectacle that seeks to make effective inroads on discovering reality’s most profound layers — the demystifying spectacle — one which makes us advance another level in pursuing genuine consciousness. That is, the spectacle that produces a new spectator will be the one which does not exhaust itself exposing a criterion — no matter how revolutionary this criterion might be or seem, or one people could also arrive at via criticism or slogans or commonplaces. Rather, such a spectacle thrusts spectators into the street chock full of uncertainties, with only the path indicated — the path they will have to pursue when they cease being spectators and become actors in their own life.2. Mythology, insofar as it’s an illusory understanding, can level everything and set itself up in the center of a world deprived of all reality, in the middle of a desert populated only by imaginary figures. These fantasies have to be dissipated before viewers can be made to face reality in new ways, i.e., to stop being spectators. In this way the spectacle itself can equally serve to create or reinforce myths or help destroy them. For centuries it has occupied itself almost exclusively with the first task. And surely it will keep on creating new myths, because that is also a constant human need. But at this historical moment, the most urgent task imposed on spectacle is demystification — a task which Brecht began in his plays and theoretical writings more than fifty years ago and which we have to continue to develop. We must continue to place new demands on the relation of spectacle to spectator.We have already seen how viewers’ class consciousness can remain asleep — momentarily defenseless — during the spectacle. That seems to be one of spectacle’s obvious results when it incarnates a reactionary spirit and is the ideological product of an exploiting class consciousness — that is, when it’s pure “ideology,” in the narrow sense. The fascination commanded by the hero in an Aristotelian drama is a resource that can elevate spirits but which usually diminishes rational thinking. Of course, this has most effect in immature spectators — in children, vulnerable because of their age, or in any kind of adolescent consciousness. Surely when we speak about people, we can’t absolutely postulate the specific moment of their development, as such. Mature people are qualitatively different from children or adolescents since every moment has its specificity. Nevertheless, for a long time now, the so- called “average spectator” has been established by North American cinema (the Hollywood leisure-time spectator) as a viewer of any age, but one whose mental age corresponds to age 12. Of course, any reference to those viewers’ class consciousness is set aside because it’s presumed that from the moment they encounter the spectacle, they stay asleep. At least that’s what Hollywood film has aimed for and what it has largely achieved.D. From Julio García Espinosa, “For an Imperfect Cinema.”E. From Geoffrey Nowell-Smith, Making Waves.N.B. If YOU CHOSE TO EXPLICATE A QUOTATION BY NOWELL-SMITH, YOU MUST PROVIDE EXAMPLES OF HIS ARGUMENT FROM 1-2 FILMS SCREENED IN CLASS.1. [From “Introduction”] The first breakthrough [of new cinemas] was to see Hollywood (an by extension other conventional cinemas) as a fundamentally inexplicit cinema, this is to say one in which the marks of enunciation are suppressed or naturalized and the stories are told which appear to be telling themselves rather than being developed from a position in which the audience can locate and, if necessary, challenge. By contrast, the new cinemas, or some of them, told stories in which the points of enunciation were always in some way and to some degree explicit. This might take the form of direct reminders to the spectator of the way the1. Must the revolutionary present and the revolutionary future inevitably have “its” artists and”its” intellectuals, just as the bourgeoisie had “theirs”? Surely the truly revolutionary position,from now on, is to contribute to overcoming these elitist concepts and practices, rather thanpursuing ad eternumthe “artistic quality” of the work. The new outlook for artistic culture is nolonger that everyone must share the taste of a few, but that all can be creators of that culture.Art has always been a universal necessity; what it has not been is an option for all under equalconditions. Parallel to refined art, popular art has had a simultaneous but independentexistence.Popular art has absolutely nothing to do with what is called mass art. Popular art needsand consequently tends to develop the personal, individual taste of a people. On the otherhand, mass art (or art for the masses) requires the people to have no taste. It will only begenuine when it is actually the masses who create it, since at present it is art produced by afew for the masses. Grotowski says that today’s theater should be a minority art form becausemass art can be achieved through cinema. This is not true. Perhaps film is the most elitist of allthe contemporary arts. Film today, no matter where, is made by a small minority for themasses. Perhaps film will be the art form which takes the longest time to reach the hands of themasses, when we understand mass art as popular art, art created by the masses. Currently, asHauser points out, mass art is art produced by a minority in order to satisfy the demand of apublic reduced to the sole role of spectator and consumer.images were being put together or of the image-maker who was responsible for putting them where they were, or that of less obvious but nevertheless unambiguous indicators that the film unrolling in the spectator’s presence represented not a substitute reality but an alternative take on what reality might be. To the former category would belong, in very different ways, Jean- Luc Godard or Federico Fellini; to the second, and again in quite different ways, Michelangelo Antonioni or Ingmar Bergman.The vocabulary employed in this approach was that of semiotics, which began to influence thinking about film in France from about 1964 onwards, though somewhat later in Britain and in the USA. […][…] in 1983, the French philosopher Gilles Deleuze published the first of two volumes of reflections in the nature of cinema, subtitled ‘L’image mouvement.’ This and a second volume ‘L’image temps,’ which followed in 1985, set out to ground a fundamental distinction in the cinema between films (the great majority at all times) characterized by what he called the ‘movement image’ and those (a minority, almost all of them relatively recent) characterized by a different form of image entirely, the ‘time image.’ Put very crudely, in movement-image films where is movement in space as required by the necessities of the action, but time has no real presence in the film except as a vector along which action takes place. Tentatively, however, beginning in a small way with Italian neo-realism in the 1940s, and more emphatically with, for instance, Antonioni or Alain Resnais in the early 1960s, time begins to make its presence felt as something in itself, above and beyond the forward movement of the action. The new cinemas of the 1960s are not all time-image cinemas, but many of them are, and across a wide spectrum.2. [From “Antonioni”] Antonioni’s characters, like those in films generally, are not free-standing entities. They are brought into being by story and mise-en-scène, and both story and mise-en- scèneare elusive in the extreme. Mysteries are evoked but never solved and the narrative never reaches the moment of truth that a solution would provide. […] Even in films which do not have a mystery written into the plot, facts are withheld from the audience or the characters or both – not so that they can be revealed in due time but because they have no real pertinent existence. The world of the films is the fleeting world the audience sees and there is no more solid world underlying it and capable of acting as a guarantor of its truth. In the epigraph to Sam Rodhie’s book on Antonioni, the director is quoted as saying, “the world, the reality in which we live is invisible … hence we have to be satisfied with what we see.”What we see in Antonioni films is a pared-down narration, consisting of a series of views of spaces where characters enter, perform their actions, and depart. In conventional film narration, spaces are defined by the characters who occupy them and by the actions performed in them, and the succession of spaces (the editing of shots) is determined by the continuity of the action. In Antonioni’s films space precedes the action and asserts its reality independently of the action performed within it. Although there are conventional matched- action cuts in the films, there are also many shots which begin or end with no character in frame at all (most notably in The Eclipse). The character makes an appearance in the shot, redefines the space as the space of the action, then disappears, restoring to the space its original independent reality. What anchors the narration is not a story but a composition.

 

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Analysis of the financial statements of a publicly traded company done june 2015

Objective The objective of the Course Project is to analyze the financial statements of a publicly traded company.Obtain an annual report from a publicly traded corporation that is interesting to you. Be sure that the company has deferred taxes, a retirement plan, share-based compensation, earnings per share, and a cash flow statement. Using techniques you have learned in the previous weeks, respond to the following questions:What amount of deferred tax assets or deferred tax liabilities are on the two most recent years on the balance sheet? What gives rise to these deferred taxes? What information is disclosed in the footnotes related to deferred taxes? Please define a deferred tax asset and deferred tax liability.What temporary and permanent differences does the company disclose in its footnotes? What are some other examples of temporary and permanent differences?What is the amount of income tax provision in the two most recent years on the income statement? What information is disclosed in the footnotes relating to income tax expense? Does the company have a net operating loss carryforward or carryback? What are the guidelines for carryforwards and carrybacks?Does the company have a defined benefit or defined contribution plan? What are the key elements of the plan discussed in the footnotes? What amounts on the balance sheet relate to this plan? What are the differences between defined benefit and defined contribution plans?What are the earnings-per-share amounts disclosed on the income statement for the most recent year? What dilutive securities are discussed in the footnotes? Please identify and describe other examples of dilutive securities. How do these impact earnings per share?What kind of share-based compensation does the company have? What was the compensation expense for the two most recent years? What are the key elements of this plan discussed in the footnotes? Please identify and describe other types of share-based compensation.Does the company use the direct or indirect cash flow presentation method? What is the difference between these two methods? How does the cash flow statement agree to the other financial statements?What investing and financing activities does the company have? What are some other examples of investing and financing activities?What non-cash transactions does the company have on its cash flow statement? What are some other examples of non-cash transactions?Guidelines Papers must be 6-10 pages in length; 10-point font; double-spaced, and include a cover page, table of contents, introduction, body of the report, summary or conclusion, and works cited.Even though this is not a scientific-type writing assignment, references are still very important. At least three authoritative, outside references are required (Anonymous authors or Web pages are not acceptable.). These should be listed on the last page titled Works Cited.Best PracticesThe following are best practices in preparing this paper:Cover page: Include who you prepared the paper for, who prepared it, and the date.Table of contents: List the main ideas and sections of the paper and the pages where they are located. Illustrations should be included separately.Introduction: Use a header on your paper. This will indicate that you are introducing the paper.The purpose of an introduction or opening is to:introduce the subject and why the subject is important;preview the main ideas and the order in which they will be covered; andestablish the tone of the document.Include in the introduction a reason for the audience to read the paper. Also, include an overview of what you will cover and the importance of the material (This should include or introduce the questions you are asked to answer in each assignment.).Body of the report: Use a header with the name of the project. An example is An Analysis of the Financial Statements of Nike. Proceed to break out the main ideas; state the main ideas, the major points of each idea, and provide evidence. Show some type of division, such as separate, labeled sections; separate groups of paragraphs; or headers. Include the information you found during your research and investigation.Summary and conclusion: Summarizing is similar to paraphrasing but presents the gist of the material in fewer words than the original. An effective summary identifies the main ideas and major support points from the body of your report. Minor details are left out. Summarize the benefits of the ideas and how they affect the tourism industry.Work cited: Use the citation format specified in the Syllabus.Additional hints on preparing the best possible project follow:Apply a three-step process to writing: plan, write, and complete.Prepare an outline of the research paper before going forward.Complete a first draft, and then go back to edit, evaluate, and make any changes required.Use visual communication to further clarify and support the written part of the report. Examples include graphs, diagrams, photographs, flowcharts, maps, drawings, animation, video clips, pictograms, tables, and Gantt charts.

 

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