An Accounting Case Essay - 604 Words

SHEPPARD’S Accounting game 1: Deyonne’s assets: 1. 400 sheep 2. 20 acres of land 3. A one-room cabin 4. A plow 5. Two carts 6. An ox Deyonne’s liabilities and deduction of assets: 1. 35 sheep 2. 3 sheep Due to the information, 20 acres of land equal 80 sheep according to the exchange rate of last year, a one-room cabin equal 3 acres of land and equal 12 sheep finally, a plow equals 2 goat and equal 2/3 sheep according to last year’s exchange rate and 2 carts which were traded with a poor acre of land equals 8 sheep plus 400 sheep. So Deyonne’s total assets are 500(2/3) sheep. Deyonne’s liabilities and assets deduction are 35 sheep plus 3 sheep, which will come to 38 sheep,†¦show more content†¦Therefore, Batonne is wealthier. Accounting game2: Deyonne’s income of current year: 80 sheep Deyonne’s loss of current year: 1 ox (equals 5 sheep) Batonne’s income of current year: 1. 20 sheep 2. 40 sheep (which were traded for 10 acres of land) 3. 5 coats (which worth 25 goats and equal 8(1/3) sheep finally) Explanations: 1. Because it is the comparison of income, the loss of Deyonne cannot be deducted from the total amount of his income . 2. Batonne traded 40 sheep for 10 acres of additional land, but the sheep derived from his income. So the 40 sheep should also be counted as his income. 3. Batonne’s wife received 25 goats due to order of sailing, which should be regarded as part of income. But the other order, which has not been realized, cannot be regarded as income. 4. As for the 18 sheep that Batonne traded for food and clothing items and 7 sheep that Deyonne did similarly, they were part of their original property. So they cannot be regarded as income. Consequently, according to the information, Deyonne’s income of last year was 80 sheep, while Batonne’s income was that 20 sheep plus 40 sheep that were traded for 10 additional land and 5 coats equaling 8(1/3) sheep. Therefore, Deyonne’s income of 80 sheep was versus Batonne’s income of 68(1/3) sheep. Deyonne’s income was greater for the pastShow MoreRelatedAccounting Case1317 Words   |  6 Pages2011 $ 5,500 -4,000 -8,500 -1,000 $ -8,000 $0 $ 30,000 $ 22,000 7,400 $ 29,400 eBook Links (3) Learning Objective: 02-04 Explain how the statement of financial position, often referred to as the balance sheet, is an expansion of the basic accounting equation. Learning Objective: 02-05 Explain how the income statement reports an enterprises financial performance for a period of time in terms of the relationship of revenues and expenses. Learning Objective: 02-06 Explain how the statement ofRead MoreCase for Accounting Class1401 Words   |  6 Pagesresultant comment letter process. Furthermore, revenue recognition is often prey to financial fraud. Coverage of revenue recognition in intermediate accounting courses is typically limited to learning and applying the criteria for revenue recognition outlined in the Financial Accounting Standards Board’s (FASB) Statement of Financial Accounting Concepts No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, to routine transactions and topics, such as long-term constructionRead MoreAccounting Case 21056 Words   |  5 Pagesbackground needed to complete the cases is readily available in the text, the CPA Canada Handbook, IFRS or in companies’ annual reports. The SEDAR web site is an excellent source of annual reports and the notes on accounting practices in these reports provide valuable background material on industry practices. 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Our task is to outline a preliminary interview with Sally to ensure that we ask the right questions. For tax purposes, it is important to forecast cash flow and income. Sally, in Y1 you posted taxableRead MoreAccounting Theory Case902 Words   |  4 PagesCase 10-7 Impaired Abilities Scenario A On March 31, 2010, at the end of its first quarter, Company A owned a portfolio of investment-grade, fixed-rate debt securities classified as available for sale. Because of interest rate increases that occurred between the date that certain securities were acquired and March 31, 2010, a material portion of the portfolio was â€Å"underwater.† Company A evaluated this decline in fair value to determine whether it is other than temporary and concluded that the declineRead MoreAccounting Case Essay1930 Words   |  8 PagesSeligram, Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would you treat the new machine as a separate cost center or as a part of theRead MoreStarbucks Case Accounting4237 Words   |  17 PagesStarbucks Case Part I – Prior to reading Starbuck’s Form 10-K, please answer the following questions. Your answers should be based upon your general knowledge of Starbucks, gained from visiting their stores, purchasing their products and/or observing them in the marketplace. a. Up until the economic downturn (Fall of 2008) what do you believe was Starbucks’ growth strategy? Give three examples of specific actions (growth initiatives) you observed Starbucks execute upon as part of theirRead MoreManagerial Accounting Case6123 Words   |  25 PagesCase Study in Managerial accounting Case 1: Southwest Airlines Part A : General Information Company Name: Southwest Airlines Co. Company is traded on the New York Stock Exchange trade market (NYSE) with symbol LUV. Corporate Headquarters are located at the physical address: 2702 Love Field Drive, Dallas, Texas 75235. Corporate Web Site: http://www.southwest.com. Corporate Web Site for business travelers: http://www.swabiz.com/ Industry Classification Company operates in the Industrial

The Containment Of The Manhattan Project - 1298 Words

INTRODUCTION: It all began in 1939 when Franklin D. Roosevelt found out that the Nazis were funding money and were attempting to build some sort of nuclear weapons. Roosevelt knew if the Germans had gotten their hands on an Atomic Weapon, the war would be over quick. Who knows what could’ve happened next? As a result Roosevelt acted fastly but strategically by funding the U.S’s own experiment to build atomic weapons. The secret codename for this project was named the â€Å"Manhattan Project.† The Manhattan Project was run by the United States with the help of their allies, Canada, and the United Kingdom. The Manhattan Project was so large it employed over 130,000 people and costed roughly a little over $2 Billion. In today’s USD $2 Billion would be the equivalent of almost $26 Billion. Almost 90% of the overall money used on this project was used just towards building factories and the production of the Fission materials. This left only about 10% of the money which was used directly towards development and production of these atomic weapons. The Creation of the Atomic Bomb has led to Mass Destruction. 1st Body Paragraph: Subtopic: 1 The first true testing of the Atomic Bomb began on August 6, 1945 in Hiroshima, Japan. The Atomic Bomb was dropped by the Enola Gay which a was plane that was piloted by Colonel Paul W. Tibbets, Jr. The bomb was released from approximately 31,600 feet above Hiroshima. When the bomb made contact with the ground it immediately blew up, destroying aboutShow MoreRelatedThe Works Progress Administration ( Wpa )945 Words   |  4 Pageslead the United States to get involved in World War II. 1942: The Manhattan Project: The Manhattan Project was a military project that created the Unites States’ first atomic bomb. The project that was researched, put together, and tested was used as a threat to Japan so that they would surrender. 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The Manhattan project was the invention of the first two nuclear bombs, Fat man and little boy. These two bombs were dropped on Japanese islands to end World War II. Math The formula E=MC2 is responsible for the immense power of the Atomic Bomb. E = mc2, equation in German-born physicist Albert Einstein’s theoryRead MoreThe Atomic Bomb : Manhattan Project1331 Words   |  6 PagesTopic: The Atomic Bomb: Manhattan Project The Manhattan Project was a research and development project that produced the first nuclear weapons during World War II. The Manhattan project was the invention of the first two nuclear bombs, Fat man and little boy. These two bombs were dropped on Japanese islands to end World War II. Math The formula E=MC2 is responsible for the immense power of the Atomic Bomb. E = mc2, equation in German-born physicist Albert Einstein’s theory

Literature Review Partitioned Bayesian Analyses

Question: Discuss about the Literature Review for Partitioned Bayesian Analyses. Answer: Introduction In the paper by Ciccarelli, the problems associated with the construction of the phylogenetic tree of life are presented. Although the evolutionary relationships of many organisms have been successfully placed in the tree of life, there have been numerous debates on this issue (Brandley et al., 2005). The author indicates that even after the advent of generation of genomic data through molecular biology techniques, there are increasing debates on the tree of life. These debates are as a result of lack of proper theoretical and practical limits that are set out during the construction of a phylogenetic tree. In other cases, there are concerns on the lack of sufficient characters (Kremp et al., 2014). In the computing resources so as to be able to cope up with increasing number of species. In essence, there can a rise in biasness in terms of sampling of species as well as the dilution of the horizontal gene transfer in bacteria. In figure one, of this article, the process of developing a phylogenetic tree by use of bootstrap is presented. In this figure, the major steps are presented alongside the parts that can be automated (Chao et al., 2014). As a result of evolution which takes place, the construction of a phylogenetic tree involves the collection of data which is representative of the ancestral relationship (Ciccarelli et al., 2006). Then the universal families are identified, followed by the removal of the families that may contain several gene transfers. The next step is to construct the tree by use of concatenated alignment. This step involves the removal of pseudo genes, paralogs and copies of the organelles. The remaining genetic materials are aligned in a way that they cover all the three domains of life. The next step is to perform the detection of any horizontal gene transfers and removing them. In this case, the randomly chosen samples consisting of eight families are subjected to jack knife te sts (Yilmaz et al., 2014). The final step involves the reconstruction of the phylogenetic tree by use maximum likelihood approaches which is aided by use of bootstraps, gamma 4 and the phyml protocols. Bootstrap is the use of the already obtained data to make inferences of uncertain data. This method improves statistics because it pulls on its bootstraps by sampling the input data. In this case, bootstrapping gives an indication on the number of times, out of 100, a certain branch of the phylogenetic tree is observed when the construction of a phylogenetic tree is repeated on a set of resampled data (Schreiber et al., 2014). From the caption, the official title for figure2 is on the global phylogeny of fully sequenced organisms showing the alignment of 31 universal proteins in bacteria, archaea and eukaryote. However, the decoded title from this figure is the representation of the evolutionary relationship of bacteria, archaea and eukaryotes on the basis of 31 proteins alignment. The specific questions being answered in the experiment which yielded figure 2 is, how are evolutionary trends determined in bacteria by the use of protein families? The data which was used for the reconstruction of the phylogenetic tree presented in Figure 2 was derived from 31 concarnated genes that occur universally and had undisputable orthologs. From around 91 species whose genomes were already annotated. The 31 genes used are important in transduction and hence were based on the non-translational genes which are domain-specific. In general, from figure 2, it is evident that the proteins used to construct an evolutionary tr ee should be based on protein families that are universally expressed by all species. As the branching of the tree continues, more specific proteins are put into consideration in order to determine the length of the branches which corresponds with the level of relatedness (Ciccarelli et al., 2006).. Moreover, from this figure, it can be noted that when constructing the phylogenetic tree, it is important to ensure that all the three domains of life are considered. Although much information has been presented in these articles, there are some concerns which can be raised. For instance, the accuracy of the phylogenetic tree, the recommended tools for use in bootstrapping and the ways to choose the closely related family problems. These questions can be structured in this manner; how can the accuracy of a phylogenetic tree be determined? What are the recommended tools to be used to generate a phylogenetic tree? What are the recommended methods of choosing the family proteins for use in the construction of a phylogenetic tree? Dagon and Martin calls the tree which was generated by Ciccarelli et al., as the tree of one percent because its construction was based on the assumption that all genes are linked by a single bifurcating tree in terms of evolutionary relatedness (Dagan and Martin, 2006). For instance, since the genome of prokaryotes have about 3,000 genes that code for proteins use of 31 proteins by Ciccarelli et al., indicates that these proteins were representative of only 1 % of the prokaryotic genome, which is not fully representative. Based on the comparison between the prokaryotic proteome and the proteins used, the Ciccarelli et al., tree is thus an insufficient model. The origin of these genes is very important because it offers a clear indication of the nature of the evolutionary relatedness between organisms. The authors of this article argue that the origin of the genes used to construct this tree was based on endosymbiosis. In this case, it is argued that the eukaryotes acquired many gene s from the endosymbionts (Baum and Smith, 2013). The process that Dagan and Martin argue that was neglected by Ciccarelli et al., is the lack of consideration of whether the genes could make a phylogenetic tree. This analysis is important because it gives a biologist an opportunity to study he patterns and level of genetic relatedness of various species. From figure 2 in the article by Ciccarelli et al., it is evident that within each of the levels of taxonomy between the eukaryotes, archaea and bacteria the length of the branches is different. On the other hand, there is a strong discrepancy between the divisions in prokaryotes and eukaryotes (Winter et al., 2013). For instance, there are some animals which have been assigned to make a separation in a certain phylain eukaryotes is able to be classified in the same phyla as in the prokaryotes too. In figure 2 by Dagon and Martin, the symbiotic tree model is similar to Ciccarelli et al., model of evolutionary relationship is the symbiotic tree which proposes that the common ancestor in eukaryotes was from the endosymbiotic process of one prokaryote, say X, in another prokaryote host, say Y (Dagan and Martin, 2006).. this process led to the development of a nucleated eukaryote which gave rise to several other eukaryotes from a common lineage. Although the work by Ciccareli et al was published in a prestigious journal, Science, the immediate criticism by Dogon and Martins, despite the comments given by the reviewers and editors indicate that through intensive research, other researchers determined a gap in construction of a phylogenetic tree. It is the paper by Ciccareli et al which supports the fact that some computer programs assume that the history of life is best depicted by use of a tree. This is true because some of these computer programs use the bootstrap method so as to determine the relatedness of unknown proteins based on the known proteins from various species. The article by Koonin ends the controversy in the initial two articles by indicating that there are numerous gene exchange processes which take place in organisms. In this case, the reliability of phylogenetics becomes an issue of concern because viruses and plasmids re the major agents of horizontal gene transfer. The arguments of Koonin as presented in this article are convincing because when there is increased cases of gene transfers and recombination, then the evolutionary tree of life might not be relevant (Koonin, 2016). However, Koonin advices that endosymbiosis blocks the horizontal gene transfers and thus phylogenies should be used with caution. Reference List Ciccarelli, F.D., Doerks, T., Von Mering, C., Creevey, C.J., Snel, B. and Bork, P., 2006. Toward automatic reconstruction of a highly resolved tree of life. science, 311(5765), pp.1283-1287. Koonin, E.V., 2016. Horizontal gene transfer: essentiality and evolvability in prokaryotes, and roles in evolutionary transitions. F1000Research, 5. Dagan, T. and Martin, W., 2006. The tree of one percent. Genome biology, 7(10), p.118. Brandley, M.C., Schmitz, A. and Reeder, T.W., 2005. Partitioned Bayesian analyses, partition choice, and the phylogenetic relationships of scincid lizards. Systematic biology, 54(3), pp.373-390. Kremp, A., Tahvanainen, P., Litaker, W., Krock, B., Suikkanen, S., Leaw, C.P. and Tomas, C., 2014. Phylogenetic relationships, morphological variation, and toxin patterns in the Alexandrium ostenfeldii (Dinophyceae) complex: implications for species boundaries and identities. Journal of phycology, 50(1), pp.81-100. Baum, D.A. and Smith, S.D., 2013. Tree thinking: an introduction to phylogenetic biology. Roberts. Yilmaz, P., Parfrey, L.W., Yarza, P., Gerken, J., Pruesse, E., Quast, C., Schweer, T., Peplies, J., Ludwig, W. and Glckner, F.O., 2014. The SILVA and all-species living tree project (LTP) taxonomic frameworks. Nucleic acids research, 42(D1), pp.D643-D648. Winter, M., Devictor, V. and Schweiger, O., 2013. Phylogenetic diversity and nature conservation: where are we?. Trends in Ecology Evolution, 28(4), pp.199-204. Schreiber, F., Patricio, M., Muffato, M., Pignatelli, M. and Bateman, A., 2014. TreeFam v9: a new website, more species and orthology-on-the-fly. Nucleic acids research, 42(D1), pp.D922-D925. Chao, A., Chiu, C.H. and Jost, L., 2014. Unifying species diversity, phylogenetic diversity, functional diversity, and related similarity and differentiation measures through Hill numbers. Annual Review of Ecology, Evolution, and Systematics, 45, pp.297-324.

The Hotel Paris free essay sample

The Hotel Paris’s competitive strategy was to use superior guest service and to increase the length of stay and return rate of guests, and thus boost revenues and profitability. HR manager Lisa Cruz had to form some functional policies and activities that support this competitive strategy, by choosing the required employee behaviors and competencies. She knew that employee selection had to play a central role in her plans. Producing satisfied customers required activities like inbound logistics activities, outbound logistic activities, marketing and sales activities, service activities and sales activities etc. The HR manager identified human resource activities to produce high-quality front-desk customer service by improving employee morale. Scorecard software was introduced to represent the value-adding affects of the full range of Hotel Paris’s human resource activities. This Scorecard model could show various human resource activities along with the effects of these on a variety of workforce competencies and behaviors. We will write a custom essay sample on The Hotel Paris or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Thus the strategic goals were achieved by identifying and improving the crucial HR activities. 1. Draw a simple strategy map for the Hotel Paris. Specifically, summarize in your own words an example of the hierarchy of links among the hotel’s HR practices, necessary workforce competencies and behaviors, and required organizational outcomes. Answer: One of the three important tools managers use to translate the company’s broad strategic goals into specific human resource management policies and activities is the strategic map. It shows an overall picture of how necessary every department’s performance is to achieving the company’s overall strategic goals. Here is a strategic map for the Hotel Paris The strategic map here shows the main activities required for Hotel Paris to succeed. At the top is the company’s overall goal to expand globally and increase profits and revenue. Then it shows chain of activities that is required to achieve these goals. 2. Using Table3-1 (page 120), list at least five specific metrics the Hotel Paris could use to measure its HR practices. Answer: The five specific metrics the Hotel Paris could use to measure it’s HR practices are given below: 1. Number of qualified applicants per position 2. Percentage of jobs filled from within 3. Percentage of employees receiving a regular performance appraisal. 4. Percentage of the workforce eligible for incentive pay 5. Percentage of the workforce routinely working in a self-managed, cross functional, or project team