Archive for October 10th, 2017

“Putting the Man in Contraceptive Mandate”

Write a summary of the article:

"Putting the Man in Contraceptive Mandate". Discuss why both the individual and society should be concerned about current and future implications of this issue. Address each of the suggestions for change. Your opinion is valid in this summary.

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Week 7 Discussion – The Pear Corporation and a Stock Split or Stock Dividend – Finacial Accounting

 

The Pear Corporation makes and distributes PC's and various peripheral devices to the Global Technical Consumer market. The company's global performance has been excellent and has driven its stock price above the preferred trading range of $ 50 per share and the company's board of directors is contemplating a strategy to reduce the stock price.

They are either a stock split or stock dividend strategy to develop more shareholder wealth and at the same time lower the stock's trading price to the more normal and affordable trading range. As the investment banker for the Pear Corporation you should recommend the best financial strategy for them that will:

A. A. Lower the stock price and allow for more trading volume.

B. B. Enhance current shareholder wealth

C. C. Keep the long-term growth prospects for the company intact.

Please provide some reasons for your decision and what the long-term effects will be for the Pear Corporation.you decision and what the long-term effects will be for the Pear Corporation.

Ref:

Text: Financial Accounting: Tools for Business Decision Making Author: Kimmel, Weygandt, Kieso Publisher: Wiley Ed / Year: 7th / 2013 ISBN-13 (hard cover): 978-1118162286 ISBN (e-text): 978-1118562178

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Week 7 Discussion – Global Trends for the Future International Business

 

Week 7 Discussion – Global Trends for the Future International Business

After reading "Global Trends 2025: A Transformed World" choose one "Relative Certainty" and one "Key Uncertainty" and express your opinion on the topic and whether or not you agree.

The 2025 Global Landscape

Relative Certainties

Likely Impact

The global multipolar system is emerging with the rise of China, India, and others. The relative power of nonstate actors – businesses, tribes, religious organizations, and even criminal networks will also increase.

By 2025 to single "international community" composed of nation-states will no longer exist. Power will be more dispersed with the newer players bringing new rules of the game while risks will increase the traditional Western alliances will weaken. Rather than emulating Western models of political and economic development, more countries may be attracted to China's alternative development model.

The unprecedented shift in relative wealth and economic power roughly from West to East now under way will continue.

As some countries become more invested in their economic well-being, incentives towards geopolitical stability could increase. However, the transfer is strengthening states like Russia that want to challenge the Western order.

The United States will remain the single most powerful country but will be less dominant.

Shrinking economic and military capabilities may force the US into a difficult set of tradeoffs between domestic versus foreign policy priorities.

Continued economic growth-coupled with 1.2 billion more people by 2025 – will put pressure on energy, food, and water resources.

The pace of technological innovation will be key to outcomes during this period. All current technologies are inadequate for replacing traditional energy architecture on the scale needed.

The number of countries with youthful populations in the "arc of instability" 1 will decrease, but the populations of several youth-bulge states are projected to remain on rapid growth trajectories.

Unless employment conditions change dramatically in parlous youth-bulge states such as Afghanistan, Nigeria, Pakistan, and Yemen, these countries will remain ripe for continued instability and state failure.

The potential for conflict will increase owing to rapid changes in the Middle East and the spread of lethal capabilities.

The need for the regional balancing act in the Middle East will increase, although other powers-Russia, China and India will play greater roles than today.regional balancer in the Middle East will increase, although other outside powers-Russia, China and India-will play greater roles than today.

Terrorism is unlikely to disappear by 2025, but its appeal could be reduced if economic growth continues in the Middle East and youth unemployment is reduced. For those terrorists that are active the diffusion of technologies will put dangerous capabilities within their reach.

Opportunities for mass-casualty terrorist attacks using chemical, biological, or less likely, nuclear weapons will increase technology diffuses and nuclear power (and possibly weapons) programs expand. The practical and psychological consequences of such attacks will intensify in an increasingly globalized world.

1. Countries with youthful age structures and rapidly growing populations a growing or "arc of instability" stretching from the Andean region of Latin America across Sub-Saharan Africa, the Middle East and the Caucasus, and through the northern parts of South Asia.East and the Caucasus, and through the northern parts of South Asia.

Key Uncertainties

Potential Consequences

Whether an energy transition away from oil and gas-Whether an energy transition from oil and gas-supported by improved energy storage, biofuels, and clean coal-is completed during the 2025 time frame.

With high oil and gas prices, major exporters such as Russia and Iran will substantially increase their levels of national power, with Russia's GDP potentially approaching that of the UK and France. A sustained plunge in prices, perhaps underpinned by the fundamental switch to new energy sources, could trigger long-term decline for producers as global and regional players.

How quickly climate change occurs and the locations where its impact is most pronounced.

Climate change is likely to exacerbate resource scarcities, particularly water scarcities.

Whether mercantilism stages a comeback and global markets recede.

Descending into a world of nationalism increases the risk of great power confrontations.

Whether or not democracy is in China and Russia.

Political pluralism seems less likely in Russia in the absence of economic diversification. A growing middle class increases the chances of political liberalization and potentially greater nationalism in China

Whether or not it is a nuclear weapon.nucleararmed Iran trigger an arms race and greater militarization.

Episodes of low-intensity conflict and terrorism taking place under a nuclear umbrella could lead to unintended escalation and broader conflict.

Whether the Greater Middle East becomes more stable, especially if Iraq stabilizes, and whether the Arab-Israeli conflict is resolved peacefully.

Turbulence is likely to increase under most scenarios. Revival of economic growth, more prosperous Iraq, and resolution of the Israeli – Palestinian dispute could engender some stability as the region deals with strengthening Iran and global transition away from oil and gas.

Whether Europe and Japan overcome economic and social challenges caused or compounded by demography.

Successful integration of Muslim minorities in Europe could expand the size of the productive workforce and avert social crisis. Lack of efforts by Europe and Japan to mitigate demographic challenges could lead to long-term declines.

Whether global powers work with multilateral institutions to adapt their structure and performance to the transformed geopolitical landscape.

Emerging powers show ambivalence towards global institutions like the UN and IMF, but this could change as they become bigger players on the global stage. Asian integration could lead to more powerful regional institutions. NATO faces stiff challenges in meeting growing out-of-area responsibilities with declining European military capabilities. Traditional alliances will weaken.

Taken from "'Global Trends 2025: A Transformed World' US Director of National Intelligence"

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Since we have seen how interest rates impact us on a personal level, do you think Federal Chairwoman Yellen’s response to weak inflation the correct move?

Since we have seen how interest rates impact us on a personal level, do you think Federal Chairwoman Yellen's response to weak inflation the correct move? If so, how do you think this affects banks/financial institutions, local communities and the global community? The article may be brief – however it provides some insight of where we might be going….

Yellen says gradual rate hikes should continue, despite weak inflationYellen says gradual rate hikes should continue, despite weak inflation

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Is financial management a critical success factor for Social Enterprises?

a research paper which is to be written for a master's degree doing an MBA for a business research unit. We took a qualitative approach. Below is the question; Research question: Is financial management a critical success factor for Social Enterprises? Hypothesis 1 – Social Enterprises that focus on the economic bottom line are more sustainable. Hypothesis 2 – Social Enterprises adopting for-profit business management practices are more likely to realize and capitalize on market opportunities. Hypothesis 3 – Social Enterprises prioritizing financial profitability can also remain committed to their social mission.a MBA for a business research unit. We took a qualitative approach. Below is the question;

Step 1: Now we need to link the findings to the 6 surveys we obtained from different social enterprises and link the survey to our Hypothesis / research objective
Step 2: Possibly link the survey to the Hypothesis with literature to back up the survey answers under each Hypothesis and explain it.
Points to consider;

The word limit is 1000 words • Please include up to 10 references with at least 6-8 journal articles

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3 Presentation And Written Assessment

Assessment Title: Blog and Learning Reflections
Task Description
This is an INDIVIDUAL assessment that consists of three components:
1. Blog detailing your weekly activities and learning (multi-media)
2. Reflective report, which details your learning journey and explicitly cross-references the blog (written)
3. Self- and Peer-Assessment of groups from assessment 2 (online questionnaire)
Weekly blog:
Blogs are a useful tool for yourself to keep track of activities you have carried out, as well as nurture your writing and reflection skills. When published, blogs can also become powerful communication tools that enable you to share your experiences and learning with your stakeholders and the wider community. This assessment enables you to practice your practical blogging skills with real blogging software.
For this assessment, you are required to regularly record your weekly activities in the form of a blog and to submit the blog (or the web link to the relevant blogging website) as part of assessment 3. Blog entries need to be stamped and demonstrate regular engagement with the blogging software throughout the term. Students who do not engage with regular blogging activity and attempt to retrospectively write up their thoughts in one go at the end of term will lose out on important marks.
You should make sure your blog entries are reflective in nature, rather than merely describing the activities you have carried out – a template will be provided in Moodle to help you with this and on-campus students will be encouraged to use some of the class time to record their reflections. The fact that you are recording your activities and learning on a weekly basis helps you develop your group report (assessment 2) as well as the reflective report (assessment 3).
You are strongly encouraged to add photographs, videos, or other supporting material that may help you reflect. There is a blogging facility in Moodle, which you can use, or you may use any professional external blogging service, such as WordPress or Blogger. It is expected that entries are written at least once a week and each entry should be no shorter than 100 words. There are no prescribed maximum of entries or words per entry as many students have found this useful learning exercise that they want to use to their full potential.
The blog component of assessment is a pass-fail activity and markers will check for completeness, suitability as a communication tool, and reference material for your reflective report. However, please note that you will not receive detailed written feedback about the blog content.
Reflective report:
While the blog is built throughout the term, the reflective report is to be developed towards the end of the term, as it requires you to present a critical self-analysis and reflection of your learning as a result of experiencing Design Thinking and entrepreneurial activity within this unit. The self-analysis and reflection must consider your personal development, as well as the development of your knowledge of Design Thinking and entrepreneurship topics. As a conclusion, students are to develop an action plan of key events and activities that they undertake over the next 6 months to acquire any knowledge, skills and behaviors identified as requiring development.
The reflective report should be submitted to a Word document with a length of 2,500 words (+/- 10%), excluding preliminaries, tables, figures and references. Your reflective report should make reference to appropriate academic literature and theory in a critical way. Moreover, the report it MUST make explicit reference to appropriate evidence in your blog using a clear cross-reference system. The reflective report should make use of at least 10 high-quality references (APA style).
Self- and Peer-Assessment (SPA):
You are required to fill in an online questionnaire, evaluating yourself and the peers you worked with for assessment 2 according to various team working criteria. This SPA questionnaire will be open for two weeks at the end of term and you will receive email communication about it. You are required to provide candid and fair evaluations of yourself and your group mates and – in controversial cases – you may be required to provide additional evidence to back up your evaluations. Please note that there is NO extension to the cut-off point for this SPA and the completion is NOT possible – students who fail to fill in the SPA by the given deadline will receive a mark of 0 (zero) for this component of assessment 3.
Assessment Due Date Week 12 Friday (06-Oct-2017) 11:45 AM AEST
Return Date to Students Results and feedback will be available in Moodle on certification date.

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Financial Management

Topic: Financial Management
Q: Investigate the Australian bond and share markets: search for their market value (market capitalization) in dollars and as a percentage of Australia’s GDP. Compare and discuss your answers.
Notes: 2014, 2015, 2016 figures are all acceptable, however more recent figures are preferable. Comparable figures are required (i.e. balances should be recorded in the same year). Use official resources published by government organizations or financial institutions. Try not to use Wikipedia resources (Provide reference as well).

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Using Rogers’ (2003) theory as a foundation

  • Using Rogers’ (2003) theory as a foundation, outline how you would approach the meeting with the nurses. Be specific as to the types of information or activities you could provide to address each area and include how you would respond to resistance.
  • Analyze the role of nurses as change agents in facilitating the adoption of new technology

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Carr’s essay argues that the Internet is fundamentally changing who we are as people

 

Answer the following prompts:

1. Carr's essay argues that the Internet is fundamentally changing who we are the people, and that's what they're doing in ways that should make us nervous. What are some of the reasons that Carr gives for this nervousness? 

2. Respond to the points outlined above. What do you think of Carr's arguments here? Do you see evidence in your own life for what he's saying, or do you think he's exaggerating these issues? (Also, please note that it's okay to both agree and disagree with what he's saying – you do not need to be 100% for or against him.) What are the strengths and weaknesses of the arguments he makes?

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Financial Reporting ACCT2006

Financial Reporting ACCT2006
(ALL LOCATIONS)
The assignment is to be completed by TWO students. Your answers must be typed.
You must submit section 2 of your assignment via turnitin on BlackBoard.
Section 1 – Presentation of financial statements (10 MARKS)
The adjusted trial balance of Greene Ltd as at 30 June 2017 is as follows (in random order):
Debit Credit
$ $
Loan to Johnson Ltd (due on 30/6/2023) 398,000
Accounts receivable 1,478,000
Asset revaluation reserve as at 1/7/2016 672,000
Asset Revaluation Reserve – Land 210,000
Administrative staff salaries expense 668,000
Provision for long service leave -short term liability 228,000
Deferred tax liability 359,000
Advertising expense 248,000
Bank loan (unsecured – long-term borrowing repayment due on 30/06/2018) 168,000
Bank loan (unsecured –long-term borrowing repayment due on 1/07/2018-30/06/2023) 288,000
Carrying amount of plant and machinery sold 240,000
Accumulated amortisation – patents & trademarks 153,000
Accumulated impairment loss – goodwill 308,000
Cost of sales 3,552,000
Asset Revaluation Reserve – Held-to-maturity share investment 14,000
Deposits at call 248,000
Dividend revenue 171,000
Deferred tax asset 338,000
Provision for long service leave – long term liablility 278,000
Debentures held in Elsvier Ltd (mature on 30/5/2018) 442,000
Accumulated depreciation –
Plant & machinery 334,000
Fixtures & fittings 125,000
Buildings 168,000
Underwriting commission and other share issue costs 175,000
Dividends receivable 136,000
Retained earnings as at 1/7/2016 678,000
Mortgage loan (secured over land and buildings – due 30/9/2020) 382,000
Freight inwards 218,000
Freight outwards 243,000
Ordinary shares, fully paid 3,430,000
Goodwill 1,110,000
Accounts payable 600,000
Provision for annual leave 190,000
Land (at fair value) 1,404,000
Buildings 1,028,000
Current tax liabilities 284,000
Allowance for doubtful debts 205,000
Held-to-maturity investment (at fair value, due in 2020) 228,000
General reserve 808,000
Patents and trademarks 303,000
Prepayments 168,000
Inventories 2,078,000
Income tax expense 253,000
Final dividend payable 328,000
Fixtures & fittings – at cost 246,000
Cash at bank 658,000
Sales revenue 7,366,000
Sundry revenue 302,200
Sales returns 150,000
Sales staff salaries and commission expense 628,000
7% debentures – due 30/4/2018 (secured over inventories) 213,000
Proceeds on sale of plant and machinery 200,000
Other administrative expense 498,000
Other selling expense 338,000
Plant & machinery – at cost 812,000
Preference shares, fully paid 720,000
Interest expense 196,000
Other expenses 250,000
Interest revenue 178,000
Transfer to general reserve 178,000
Interest payable 137,000
Interim dividend paid – ordinary shares 259,200
Final dividend declared – ordinary shares 228,000
Final dividend declared – preference shares 100,000
Total 19,497,200 19,497,200

Additional information:
i) Contributed equity as at 1 July 2016 consisted of:
? 1,000,000 ordinary shares issued at $2.23 each, fully paid $ 2,230,000
? 360,000 5% preference shares issued at $2.00 each, fully paid 720,000
ii) On 14 July 2016, a rights issue of 600,000 ordinary shares were made at $2.00 each. The underwriting commission and other shares issue costs other share issue costs amounted to $30,000.
iii) On 30 June 2016, both land and held-to-maturity investments were revaluated.
iv) An amount of $178,000 was transferred from retained earnings to general reserve.
v) Accounting policies adopted are consistent with those of the previous year.
vi) The tax rate is 30%
Required
a) Prepare a statement of profit or loss and other comprehensive income for Greene Ltd for the year ended 30 June 2017 (classify expenses by functions). Show all workings.
b) Prepare a statement of financial position for Greene Ltd as at 30 June 2017 to comply with AASB 101. Use the current and non-current presentation format. Show all workings.
c) Prepare a statement of changes in equity for Greene Ltd for the year ended 30 June 2017 according in accordance with the requirements of AASB 101. Show all workings.

Section 2: Short analysis on a CSR related case. (10 marks)
Reading material:
Media articles, videos and BHP Billiton’s sustainability reports:
1. http://www.abc.net.au/news/2016-02-29/bhp-samarco-dam-collapse-brazil-linked-to-ramping-up-production/7201022
2. http://www.abc.net.au/4corners/stories/2016/02/29/4413666.htm
3. https://www.theguardian.com/sustainable-business/2016/oct/15/samarco-dam-collapse-brazil-worst-environmental-disaster-bhp-billiton-vale-mining#img-1
4. Download BHP Billiton’s 2015 and 2016 sustainability reports. In these two sustainability reports, identify reported information which relates to BHP Billiton’s non-operated joint venture operation in Brazil (Samarco).
Required:
Critically analyse BHP Billiton’s sustainability reporting practices.
1) You are required to compare the content of the two sustainability reports which relate to the company’s Samarco operation. In this section, you are expected to employ relevant theories, such as legitimacy theory and stakeholder theory, to support your findings.
2) Using publicly available information, you are also required to conduct your own research on this incident. Some links to information have been provided above, but you are encouraged to explore other reliable sources to assist with your investigation. In this section, you are expected to provide a summary of information you have found from sources other than BHP Billition’s 2015 and 2016 sustainability reports.
Your report has a STRICT word limit of 800 words.
Formatting requirements for all sections:
1. A cover sheet has been attached.
2. Before providing analysis for each question, an appropriate subtitle or heading is used to respond to each question.
3. Standard formatting requirements include using either Arial or Times New Roman font; using size 11 font; using 1.5 line spacing; using a moderate margin and portrait page orientation; and strictly adhering to the word limit.
4. In-text citations and references must be in the correct format as per the unit outline
5. A complete and correct reference list has been provided. Please note that lecture slides or other study materials provided on Blackboard are not considered to be acceptable references (we expect that you will conduct research beyond the learning materials provided to you in the unit).
RUBRICS FOR ASSESSMENT Short analysis of a CSR related case
Students IDs
Below expectations
(0-3) Meets expectations
(3-5) Meets expectations (CR) (5-7) Exceeds expectations (D)
(7-8) Exceeds expectations (HD)
(8-10)
Formatting requirements
1 mark The assignment is not well formatted and does not adhere to detailed requirements and referencing conventions. The assignment is reasonably well formatted, adhering to most of the detailed requirements and referencing conventions. The assignment is well formatted, adhering to most of the detailed requirements and referencing conventions. The assignment is well formatted, adhering to the detailed requirements and referencing conventions. The assignment also shows breadth of research. The assignment is well formatted, adhering to all detailed requirements and referencing conventions. The assignment also shows extensive research.
Solution to question 1
4 marks The student has failed to provide a clear outline of part 1’s requirements The student has provided an outline of part 1’s requirements and has addressed some theories. The student has provided a clear outline of part 1’s requirements and has addressed relevant theories in this particular setting. The student has provided a clear outline of part 1’s requirements and has addressed relevant theory (theories), supported by scholarly references. The student has provided a clear outline of part 1’s requirements and has applied the theory to have a better understanding of the different reporting behaviour.
Solution to question 2
5 marks The student has provided a superficial analysis of the case, which lacks supporting evidence from reliable sources. The student has provided a limited analysis and has provided some supporting evidence from reliable sources. The student has provided a reasonable analysis of the case and has provided some supporting evidence from reliable sources. The student has provided a sound analysis of the case, using evidence from reliable sources. The student has provided a comprehensive analysis of the case, using evidence from reliable sources.
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