Nursing Improvement. Correct Grammar.

Write an 8-page, double-spaced paper on Effectiveness of Nursing Training: An Evaluation .

You must include at least 5 scholarly references.

 

The paper must follow American Psychological Association (APA) guidelines for reference and bibliographic citation. If necessary, refer to Publication Manual of the American Psychological Association (7th Ed). 2009. Washington, D.C.: American Psychological Association.

 

SUGGESTED PROJECT TOPICS  (You may also choose a topic of your own)

a.     Effectiveness of Nursing Training:  An Evaluation

b.     Nursing Care Management Concept Advancement

c.     Creating Nurse Leaders through Concept-Based Learning Techniques

d.     Safety and Satisfaction Among Patients in Connection with Staffing

e.     Nursing Roles:  A Review

 

– Create the Project Proposal Plan of the topic you chose (You may have an easier time if you think of this in terms of the nursing process and writing a care plan):

• Please list the objectives of your project

• List what outcomes or goals the objectives of your project will accomplish

• How will you evaluate the project?

• There are many evaluation methods you can use to see if your project is working or not. For example, you may create a simple survey

Asset Misappropriation And Corporate Governance

  1. Preparation
    Use the Internet or Strayer databases to research and identify an organization that was a victim of asset misappropriation. For the assignment you will evaluate the types and causes of the misappropriations, examine how assets were or could have been recovered, assess management’s responsibility to share information, and discuss SAS 99 risk factors. You will also discuss how to improve the organization’s corporate governance plan, recommend a fraud prevention plan, and discuss its potential impact on the organization and its employees.
    Instructions
    Write a 5–6 page paper in which you:

    1. Based on your research, evaluate the type of asset misappropriations that occurred at the organization. Assess the factors that contributed to the misappropriation. Give your opinion on whether poor management or lack of management played a role in the asset misappropriation. Provide support for your rationale.
    2. Evaluate the legal mechanisms that could have been used to recover assets through the civil and criminal justice systems. Assess whether the civil and criminal justice systems did an effective job in recovering the organization’s assets. Provide support for your rationale.
    3. Assess management’s responsibility to share information related to the breach with various stakeholder groups, indicating what should be shared and how. Provide support for your rationale.
    4. Review AICPA Statements on Auditing Standard (SAS) No. 99, “Risk Factors Relating to Misstatements Arising from Misappropriation of Assets,” found within the text. Assess SAS 99 risk factors and discuss if the risk factors were prevalent in the organization you researched. Give your opinion on whether or not organizations should implement a plan that reviews risk factors on a regular basis to determine if fraud has occurred. Explain why or why not.
    5. Review the corporate governance plan of the organization you researched, evaluate the effectiveness of the plan, and make suggestions for improvements to protect the stakeholders. Provide support for your rationale.
    6. Recommend a fraud prevention plan for this organization. Determine what positive or negative consequences this fraud prevention plan might have on employees’ morale and the public perception of the organization.
    7. Provide at least four quality resources. Note: Wikipedia and similar websites do not qualify as quality resources.
    8. This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course.
      The specific course learning outcome associated with this assignment is:
    • Evaluate issues related to asset misappropriation, risk factors, corporate governance, and fraud prevention within a given organization.
  2. By submitting this paper, you agree: (1) that you are submitting your paper to be used and stored as part of the SafeAssign™ services in accordance with the Blackboard Privacy Policy; (2) that your institution may use your paper in accordance with your institution’s policies; and (3) that your use of SafeAssign will be without recourse against Blackboard Inc. and its affiliates.
  3. Institution Release Statement

Behavioral And Social Cognitive Theories

The publishing house you are interning for is thinking of incorporating personality tests into the firm’s job application process. The human resources director has asked you to conduct research on different personality tests and prepare a proposal.

Research a minimum of 3 free personality tests available online (you may include the Big Five Personality Test you completed in Week 3).

Write a 525- to 700-word proposal, completing the following:

  • List and summarize the 3 or more tests you researched.
  • Describe any behavioral or social cognitive theory aspects that are identified in these tests.
  • Identify and explain why you believe the test you selected will be the best fit for your large publishing firm.

Unit III Scholarly Activity

Please make sure that is your own work and not copy and paste off of some one else work or article. Please read the study guide and watch out for spelling errors and grammar errors. Please use the APA 7th edition format.

Book Reference: Greene, S., & Lidinsky, A. (2018). From inquiry to academic writing: A practical guide (4th ed.). Bedford/St. Martin’s. https://online.vitalsource.com/#/books/9781319071677

 

Instructions
Working Thesis and Model

Select an article from a peer-reviewed journal in your domain, and identify the thesis and model used by the author or authors (Greene & Lidinsky, 2018, pp. 143–148). The submission should be between 75 and 150 words. Be sure to also include the reference for the article in your submission.

Resources

The following resource(s) may help you with this assignment.

Java Programming

This project consists of two tasks. The goal is to explore how to design various class through encapsulation, inheritance, composition, and polymorphism, to examine how to create GUI applications using JavaFX. Glance at “What to Submit” when you start working on a task so that you know what information to provide from each task.

Please Check the attached Details. Thank you

Multiple Projects

Project Deliverable 1: Project Plan Inception

Overview

This assignment consists of two sections: a project introduction and a project plan. You must submit both sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for. Additionally, you may create and/or assume all necessary assumptions needed for the completion of this assignment.

You are currently the Chief Information Officer (CIO) for an innovative Internet-based company with gross revenues of more than $35 million dollars per year. During an executive leadership meeting, you were told that your company will be merging with a multinational company of equal size and you will be responsible for developing a project plan to strategically integrate all systems, including databases and infrastructure. The Chief Executive Officer has given you 60 days to deliver an information technology project plan in anticipation of the company merger. Your company will be expanding from one floor to three floors within six months.

Since this merger will be bringing two fairly equal-sized companies together under one roof, the infrastructure must be redesigned to accommodate the increased needs. Your company currently uses operational systems and relational databases but desires to expand into data warehousing. All information technology (hardware and software) must be redesigned to meet organizational needs. The solution should be implemented in either a hosted solution, on-site solution, or a hybrid model. The CEO is expecting you to integrate different technologies from different solution providers and incorporate industry best practices in connection with the development of technological systems. In addition, the CEO is extremely interested in cloud technologies and virtualization but is leery of security issues; however, the CEO is sure that you will implement proper security protocols. The company currently consists of twenty-five employees but is expected to increase to 65 employees when the merger is complete.

Instructions

Section 1: Project Introduction

Write a 4–6 page project introduction that documents the current state of the organization prior to any development or enhancements, takes into account all the information given above, and includes the following:

1. Background information of the company.

2. Details regarding the type of business activities that the company is engaged in.

3. Speculation on outsourcing and offshoring opportunities.

4. A description of the current information systems that the company has to support the business. The description should include an overview of the following: operational systems, databases, and data warehousing; cloud technology and virtualization; and network infrastructure and security.

5. The use of at least two quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Project Plan

Use Microsoft Project to create a project plan (summary and detailed) template. The project plan should:

6. Record all tasks, subtasks, resources, and time related to the project.

7. Outline the planning, analysis, design, and implementation phases.

8. Develop in accordance with the SDLC.

The specific course learning outcome associated with this assignment is:

. Create a project introduction document and project plan template to initiate a project.

 

 

Project Deliverable 2: Business Requirements

Overview

This assignment consists of two sections: a business requirements document and a project plan. You must submit both sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for. Additionally, you may create and/or assume all necessary assumptions needed for the completion of this assignment.

Documenting the existing IT network and system is an important first step, but you, the CIO, know that capturing the needed changes can be critical to your success as an executive. You know that procuring and documenting quality business requirements is an important step toward the design of quality information systems. Completion of a quality requirements document allows user needs and expectations to be captured, so that infrastructure and information systems can be designed properly. Using the requirements document provided in the online course as a part of the requirements gathering process, you are to assess the needs of the company as it prepares to become a multinational organization. You must consider current and future trends and requirements; however, assumptions should be realistic and carefully considered. The needs of the organization should be documented. Later deliverables will focus on specifics of all requirements.

Instructions

Section 1: Business Requirements Document

Write a four to six page original business requirements document for the project plan using the  Week 4 Business Requirement Document Template Note: The template can also be found in the Student Center of the online course.

Describe the project needs, including the following:

1. Describe the scope and analyze how to control the scope.

2. Speculate and give justifications for how to control scope.

3. Identify possible risks, constraints, and assumptions.

4. Describe the needed integration with other systems and infrastructure. Note: database and data warehousing, cloud technology and virtualization, and network infrastructure and security.

5. Assess the human capital that may be needed to complete the project, ensuring that necessary skill sets are identified.

6. Speculate on possible outsourcing or offshoring needs that may be required to accomplish project.

7. Define relevant terms that will be used throughout the project.

8. Include cost projections for staffing, infrastructure, and other resources.

9. Use at least two quality resources in this assignment. Note: Wikipedia and similar websites do not qualify as quality resources.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Revised Project Plan

Use Microsoft Project to:

10. Update the project plan (summary and detail) template, from Project Deliverable 1: Project Plan Inception, with 3–5 new project tasks, each consisting of 5–10 subtasks.

The specific course learning outcome associated with this assignment is:

. Write a business requirements document for a project plan.

 

 

Project Deliverable 3: Database and Data Warehousing Design

Overview

This assignment consists of two sections: a design document and a revised project plan. You must submit both sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for. Additionally, you may create and/or assume all necessary assumptions needed for the completion of this assignment.

One of the main functions of any business is to transform data into information. The use of relational databases and data warehousing has gained recognition as a standard for organizations. A quality database design makes the flow of data seamless. The database schema is the foundation of the relational database. The schema defines the tables, fields, relationships, views, indexes, and other elements. The schema should be created by envisioning the business, processes, and workflow of the company. Since your company is an innovative Internet-based company, movement toward data warehousing seems to be one of the most viable options to give your company a competitive advantage; however, these concepts must be explained to the executive board in a manner to garner support.

Instructions

Section 1: Design Document

Write a 6–10 page design document in which you:

1. Support the need for the use of relational databases and data warehousing. From a management standpoint, it may be important to show the efficiencies that can be gained for executive oversight.

2. Create a database schema that supports the company’s business and processes. Explain and support the database schema with relevant arguments that support the rationale for the structure. Note: The minimum requirement for the schema should entail the tables, fields, relationships, views, and indexes.

3. Identify and create database tables with appropriate field-naming conventions. Then, identify primary keys and foreign keys, and explain how referential integrity will be achieved. Normalize the database tables to third normal form (3NF).

4. Identify and create an Entity-Relationship (E-R) Diagram relating the tables of the database schema through the use of graphical tools in Microsoft Visio or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length but must be included in the design document appendix. Explain the rationale behind the design of your E-R Diagram.

5. Identify and create a Data Flow Diagram (DFD) relating the tables of your database schema through the use of graphical tools in Microsoft Visio or an open source alternative such as Dia. Note: The graphically depicted solution is not included in the required page length but must be included in the design document appendix. Explain the rationale behind the design of your DFD.

6. Illustrate the flow of data including both inputs and outputs for the use of a data warehouse. The diagram should map data between source systems, operational systems, data warehouses and specified data marts. Note: The graphically depicted solution is not included in the required page length.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Revised Project Plan

Use Microsoft Project to:

1. Update the project plan (summary and detail) template, from Project Deliverable 2: Business Requirements, with 3–5 new project tasks, each consisting of 5–10 subtasks.

The specific course learning outcome associated with this assignment is:

· Prepare a design document proposing the configuration of database and data warehousing technologies to meet business requirements for a project.

 

Project Deliverable 4: Cloud Technology and Virtualization

Overview

With the merger of your company with a multinational company, you have come to realize that progressive solutions are necessary to defray some of the associated information technology costs. Company executives believe that using cloud technology and virtualization is becoming the standard for companies that are engaged in Internet-based technologies. Your company is on the verge of global marketing and competition; therefore, your company needs to make smarter decisions and improve global business performance. Cloud technology and virtualization are believed to provide business insights without enormous infrastructure enhancements. The executive board is aware of the profound benefits of cloud technology and virtualization but is apprehensive because they are unfamiliar with the look and feel of the technology. The executive team is interested in your recommendations and eagerly waiting for your forward-thinking viewpoint.

Instructions

Section 1: Design Document

Write a 4–6 page design document in which you:

1. Support the need for the use of cloud technology and virtualization within the company.

2. Assess expected cost savings in hardware infrastructure.

3. Determine the possible reductions of human capital that can be realized from implementing cloud and virtualization technologies.

4. Create a diagram through the use of Microsoft Visio or an open source alternative such as Dia to illustrate how cloud and virtualization technology could align with the company’s business processes and assist with attainment of organizational goals. Note: The graphically depicted solution is not included in the required page length but must be included in the design document appendix.

5. Provide a compelling recommendation for solution providers and partners that could help the company secure a firm competitive advantage by using cloud and virtualization technologies.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Revised Project Plan

Use Microsoft Project to:

6. Update the project plan (summary and detail) template, from Project Deliverable 3: Database and Data Warehousing Design, with 3–5 new project tasks each consisting of 5–10 subtasks.

The specific course learning outcome associated with this assignment is:

. Evaluate the benefits of using cloud technology and virtualization for an organization.

 

 

Project Deliverable 5: Network Infrastructure and Security

Overview

This assignment consists of two sections: an infrastructure document and a revised project plan. You must submit both sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for. Additionally, you may create and/or assume all necessary assumptions needed for the completion of this assignment.

With the parameters set forth at the onset of the project, present the infrastructure and security policy that will support the expected development and growth of the organization. The network solution that is chosen should support the conceived information system and allow for scalability. The network infrastructure will support organizational operations; therefore, a pictorial view of workstations, servers, routers, bridges, gateways, and access points should be used. Since the company will be merging with a multinational company, virtualization and cloud technology should be taken into consideration. In addition, access paths for Internet access should be depicted. A narrative should be included to explain all the nodes of the network and the rationale for the design. Lastly, using the Confidentiality, Integrity and Availability (CIA) Triangle, define the organizational security policy.

Instructions

Section 1: Infrastructure Document

Write a 5–10 page infrastructure document in which you:

1. Identify possible network infrastructure vulnerabilities. Address network vulnerabilities with the appropriate security measures. Ensure that consideration is given to virtualization and cloud technology.

2. Design a logical and physical topographical layout of the planned network through the use of graphical tools in Microsoft Word or Visio, or an open source alternative such as Dia. Explain the rationale for the logical and physical topographical layout of the planned network. Note: The graphically depicted solution is not included in the required page length.

3. Illustrate the possible placement of servers, including access paths to the Internet and firewalls. Note: facility limitations, workstations, printers, routers, switches, bridges, and access points should be considered in the illustration.

4. Create and describe a comprehensive security policy for the company that will:

1. Protect the company infrastructure and assets by applying the principals of CIA. Note: CIA is a widely used benchmark for evaluation of information systems security, focusing on the three core goals of confidentiality, integrity, and availability of information.

2. Address ethical aspects related to employee behavior, contractors, password usage, and access to networked resources and information.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Revised Project Plan

Use Microsoft Project to:

5. Update the project plan (summary and detail) template, from Project Deliverable 4: Cloud Technology and Virtualization, with 3–5 new project tasks each consisting of 5–10 subtasks.

The specific course learning outcome associated with this assignment is:

. Prepare a design document proposing the configuration of a secure network infrastructure and a security policy to protect company assets.

 

Project Deliverable 6: Final Project Plan

Overview

This assignment consists of four sections: a written project plan, a revised business requirements document, a project plan PowerPoint presentation, and the finalized project plan. You must submit the four sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for. Additionally, you may create and/or assume all necessary assumptions needed for the completion of this assignment.

While taking all business and project parameters into consideration, make quality assumptions to support the following requirements.

Instructions

Section 1: Written Project Plan 

You are now in the final stage of the project plan development. All previous documentation should be combined into one document that will serve as the statement of work for the project. Your goal is to have the project approved by the executive team. The project plan should be very detailed, which is appropriate to accomplish the monumental task of implementation; however, the executive team is only interested in a 30-minute summation. Therefore, you also must create a compelling executive summary that is supported by your detail that convinces the executive team that it should move forward with your solution.

Develop a 30–40 page project plan in which you:

1. Write a 5–10 page executive summary in which you provide a high-level technical overview of your project where you address the following:

1. Describe the scope of the project and control measures.

2. Describe the goals and objectives of the project.

3. Give a detailed, realistically estimated cost analysis of the entire project, including technical resources (human capital) that may be needed to complete the project.

4. Relate the value of the project plan solution to the competitive advantage that information technology will afford the organization.

5. Provide all aspects of the information technology implementation into the project plan.

6. Recommend solution providers who can assist with development and implementation. Include a cost analysis of at least three providers.

2. Combine all previous documentation for Project Deliverables 1–5 in which you:

1. Provide all aspects of the information technology implementation into the project plan.

2. Revise the documentation based on feedback from the earlier evaluation of the deliverable.

3. Use at least five quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.

Section 2: Revised Business Requirements Document

Document all revisions made to the written project plan in the Document Control section of the business requirements document from Project Deliverable 2: Business Requirements. Note: This documentation must outline the revisions made to the previous deliverables required in Section 1: Written Project Plan.

Section 3: Project Plan PowerPoint Presentation

Additional to your detailed executive summary, you must present your findings to the executive team and the venture capital group; that, along with the executive summary, will convince the group that your solution is optimal.

Create a 10–15 slide PowerPoint presentation in which you:

4. Illustrate the concepts from the executive summary in Section 1 of this assignment.

5. Create bulleted speaking notes for your presentation to the executive board in the Notes section of the PowerPoint. Note: You may create or assume any fictitious names, data, or scenarios that have not been established in this assignment for a realistic flow of communication.

6. Use a professional technically written style to graphically convey the information.

Section 4: Finalized Project Plan

Use Microsoft project to:

7. Finalize your project plan from Project Deliverable 5: Network Infrastructure and Security to include all necessary changes in assumptions, tasks, and subtasks.

The specific course learning outcome associated with this assignment is:

. Develop a comprehensive project plan proposal.

R- Regression

Simple Linear Regression: For this assignment, we will use the dataset nba_contracts.csv, which can be found on our class Blackboard page. Start by downloading this dataset. 1. Read the dataset into your environment in R. 2. Create a new variable called ppg. This new variable, which stands for “points per game” will be created by dividing points by games played

NUR 4945 – Application of Nursing Theory Discussion – Broward College

Question Description

I’m working on a health & medical question and need an explanation and answer to help me learn.

 

Select a nursing theory applicable to your area of practice. Describe the components of the nursing theory and how it relates to your area of nursing practice. Select a nursing theory applicable to your area of practice. Describe the components of the nursing theory and how it relates to your area of nursing practice.

My area of practice is Interventional Radiology

1) One reference from an English-titled, peer-reviewed nursing journal (less than five years old) and

2) One from the course textbook

Review existing posts and reply to at least one of your colleague’s ideas or feedback. Support your response by including 1) one reference from an English-titled, peer-reviewed nursing journal (less than five years old). This article must be different from the one used for the initial post.

Additional peer-reviewed journal articles, textbooks, and professional, governmental, or educational organizations websites (.org, .gov, or .edu) may be used as supplemental references for the initial post and the response.

ACCT 321 – Capital Projects Funds Worksheet – Saudi Electronic University

Assignment (2)

Deadline: Saturday 6/11/2021 @ 23:59

Course Name: GNP Accounting Student’s Name:
Course Code: ACCT 321 Student’s ID Number:
Semester: 1st CRN:
Academic Year: 1443 H

For Instructor’s Use only

Instructor’s Name:
Students’ Grade: /5 Level of Marks: High/Middle/Low

Instructions – PLEASE READ THEM CAREFULLY

  • The Assignment must be submitted on Blackboard (WORD format only) via allocated folder.
  • Assignments submitted through email will not be accepted.
  • Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.
  • Students must mention question number clearly in their answer.
  • Late submission will NOT be accepted.
  • Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO marks. No exceptions.
  • All answers must be typed using Times New Roman (size 12, double-spaced) font. No pictures containing text will be accepted and will be considered plagiarism.
  • Submissions without this cover page will NOT be accepted.

Assignment Question(s): (Marks 5)

Q1. Distinguish between Capital Projects Funds (CPF), Debt Service Funds (DSF) Leased Assets and Permanent Funds

Q2. The Tawain Township Debt Service Fund accumulates resources to pay its $4 million general obligation debt. The debt is payable in equal annual installments of principal over 10 years with 5% interest on the unpaid principal. Prepare journal entries to record the following transactions in the Debt Service Fund.

a. The Township levies a special property tax amounting to $750,000 to pay debt service on its long-term general obligation debt. The tax must be accounted for in the Debt Service Fund.

b. All the property taxes levied for debt service purposes are collected.

c. The Township invests $250,000 in a six-month certificate of deposit.

d. Debt service (interest of $2,000,000 and principal of $4,000,000) becomes due and payable.

e. The debt service liabilities are paid.

 

Q3. The City Taif uses an Internal Service Fund (ISF) to provide centralized printing services for all City agencies. City agencies are billed on a per-page basis (number of pages in a document times the number of documents printed). The City requires the ISF to develop its billing rate so as to recover all costs on the accrual basis of accounting, plus the cost of repaying a start-up loan made by the City to the ISF. Compute the rate per page to be charged by the ISF, based on the following factors:

a. Start-up loan from City to ISF – $500,000 non-interest bearing loan, to be repaid in equal payments over 10 years

b. Printing equipment – estimated to cost $600,000 and to have an average life of 10 years

c. Personnel costs – Estimated salaries of $750,000, plus contribution to Pension Trust Fund of 10% of salaries

d. Paper- Opening inventory of $26,000; expected purchases of $92,000; expected ending inventory of $22,000

e. Occupancy costs – Estimated at $150,000 per year

f. Expected number of pages to be printed – 10 million

Q4. Heat Village maintains a Pension Trust Fund for its employees. At the start of the year, the Fund holds cash of $150,000 and investments that have a fair value of $4,000,000. The Fund has the following transactions. Prepare entries to record them in the Fund’s accounts

a. Bills the General Fund $200,000 for the required annual contribution. The pension plan does not require contributions from the employees

b. Receives payment of $200,000 from the General Fund

c. Receives interest and dividend income of $150,000 in cash on its investment portfolio

d. Receives $215,000 from selling investments carried on the books at $200,000

e. Makes new investments totaling $275,000

Q5. Prepare entries to record the following transactions, showing which funds are affected. If a transaction affects more than one fund, prepare entries for all affected funds.

a. The county adopts the following budget for its General Fund on January 1, 2019.

Estimated revenues:

Property taxes $520,000

Sales taxes 80,000

Appropriations:

Salaries 480,000

Supplies and other 60,000

Transfer to Debt Service Fund 50,000

b. The county sends property tax invoices to all property owners. To raise the needed $520,000, the county sends tax bills for $525,000, anticipating that some will not pay.

c. Property owners pay taxes amounting to $500,000. The county writes off $5,000

in taxes as uncollectible. The remaining taxpayers declared delinquent, and the county adds interest and penalties of $1,000 to their tax bills. The county believes that all delinquent taxpayers will pay their bills between April 1 and June 30, 2020.

 

Philip Morris International Inc SEC Reporting Case Study

Description

 

 

Using EDGAR and the 10-K Cover Sheet Go to www.sec.gov and click on Company Filings in the upper right part of the screen to enter the EDGAR database of company filings. Now type in the name of the company you will be investigating. This is the main summary page of filings for your company. My assigned company is Philip Morris International Inc.

(Link to 10 K)https://www.sec.gov/ix?doc=/Archives/edgar/data/14…

1. Provide the following information about the company: Name, Address, CIK (Central Index Key), Fiscal Year End, SIC Code and brief description, and the State of Incorporation. Enter 10-K in the Filing Type box. You will then have a list of the 10-Ks (Annual reports) the company has filed with the U.S. Securities and Exchange Commission (SEC). You want to view the most recent annual report filed. Make sure that you are selecting an annual report and not an amendment to an annual report. Answer the following questions.

2. What is the filing date of the report you will be using?

3. What is the file number (in red) of the report you will be using? Click on the Documents button (not the Interactive Data button) to see the 10-K in easily readable form. You will see a listing of all the parts of the submitted 10-K. Click on the red link for the 10-K. You should now see the cover page for the company’s 10-K. Answer the following questions.

4. What is the company’s I.R.S. Employer Identification Number?

5. List the title of each class of security registered and the exchange(s) on which it is registered.

6. Is the company a well-known seasoned issuer?

Item 1 – Business Go to the 10-K for the company. Locate the Table of Contents. Usually the Table of Contents is right after or before the cover sheet. Go to Item 1 – Business. Answer the following questions.

7. Where and when was the company originally incorporated?

8. How does the company describe itself (in brief)?

9. List the reportable segments or divisions.

10. List three of the company’s main competitors.

11. How many employees does the company have? How many employees are in the US? Item 1A – Risk Factors Go to the Table of Contents for the company’s 10-K. Go to Item 1A – Risk Factors. Answer the following questions.

12. On what page does this section begin? On what page does this section end?

13. Are the listed risks the only risks the company faces?

14. What are the first two listed risk factors?

15. What is the last listed risk factor?

Certifications Go to the Filing Detail page for the company’s 10-K. This is the page that lists all the parts of the 10-K submission, not the document that begins with the Cover Sheet. There are two Certifications toward the bottom of the list. Click on the red link to access the Section 906 Certifications. Answer the following question.

16. What two things are being certified?

17. What are the names of the people making the certification and what positions do they hold?

Code of Conduct Go to the Table of Contents for the company’s 10-K. Now go to Item 10 – Directors, Executive Officers and Corporate Governance. Answer the following questions.

18. Does the company have a written code of conduct? If so, who does it apply to?

19. Who is the code of conduct distributed to?

20. Where can the code of conduct be found?

Follow the directions in the 10-K to locate the code of conduct. Once at the company’s website, check under About or use their search bar to find the code of conduct. Answer the following questions.

21. On what date did the current code of conduct go into effect?

22. Does the company list a main commitment or value? If so, what is it?

23. In brief, what does the code of conduct say about non-retaliation?

24. In brief, what does the code of conduct say about diversity?

25. In brief, what does the code of conduct say about human rights violations?

Financial Statements and Disclosure Notes Go to the Table of Contents for the company’s 10-K. Go to Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of Operations. This might take you to a new Table of Contents for Item 7. Notice where the Consolidated Financial Statements begin and that the Disclosure Notes immediately follow. Do the following tasks and answer the following questions.

26. Go to the Consolidated Statement of Income. For the most recent year, what is cost of sales? Selling, general and administrative expense? Operating Profit?

27. Go to Note 1. What is included in cost of sales? What line item includes costs of moving, storing and delivering finished product?

28. Go to the Consolidated Balance Sheet. For the most recent year, what is Net Accounts and Notes Receivable?

29. Find where the company provides information on revenue recognition. This is usually Note 2 but may also be listed separately before the Consolidated Financial Statements, or it may be listed both places. What methods does the company use to estimate bad debts? What line item includes bad debts expense?

Management Evaluation and Compensation Most companies incorporate information on executive compensation from their proxy statement into their annual report and do not repeat this information in the 10-K. To access the definitive proxy statement, go to the main filings page for the company. If you do not see a recent filing of DEF 14A, you can enter it in the Filing Type box and search for it. Make sure you leave a space between DEF and 14A. Also be sure you are selecting the documents for the DEF 14A and not DEFA14A. Click on the red link for the Definitive Proxy Statement. Now go to the Executive Compensation section. Since executive compensation information is only one component of the definitive proxy statement, you will probably have to look in the Table of Contents for the appropriate section. Answer the following questions for the most recent year.

30. How much is the CEO’s annual base salary?

31. How much was the CEO’s annual cash incentive award?

32. What is the value of the CEO’s long-term incentive award?

33. What is the pay mix for the CEO?

34. What is the pay mix for named executive officers other than the CEO?

35. Find the Summary Compensation Table. List the named executive officers and the total compensation for each officer.