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Financial Reporting: A Case Study Analysis
Get PDFThis paper looks at accountancy following the application of the U.S. Generally Accepted Accounting Principles (GAAP) through case study analysis. Within this paper, there are twelve case studies that cover areas of financial accounting, financial statement analysis, and research. The financial accounting cases cover several topics, such as stockholder’s equity, inventory, leases, and deferred tax assets and liabilities. The financial statement analysis cases use ratios, creation of financial reports, and commentary to discuss in further detail the financial statements. The FASB Codification is used as a basis for research in many cases.
Dr. Vicki Dickinson facilitated each case within this paper through the instruction of the Accountancy 420 course
The Fundamentals of Accounting: A Series of Case Reports
Get PDFI researched popular topics covering all aspects of Accountancy through a series of case reports. Each case report was different and provided a different focus. It begins with a case covering a full financial analysis of two similar companies, with my opinion of which was a better investment with an explanation. This case is broad, and focuses on different aspects of financial statements. It continues with a case devoted to income statement presentations with the Financial Accounting Standards Board (FASB) Codification serving as the basis of reasoning. I then delve into a case involving a chocolate manufacturer. I record journal entries and prepare a series of financial statements with transactions specific to manufacturing. Next is the study of internal controls, where I analyze a small craft chop’s areas of potential fraud while recommending ways to stop fraud. Following this case is a study of inventory accounts and I perform an investment analysis based on my interpretations of the financial statements. Next follows cases where I investigate property, plant, and equipment and also relocation expenses for two different companies. Both of these cases involve research using the FASB Codification. In my next case, I perform an analysis of stockholder’s equity with two different companies with different aspects of equity. I then perform an analysis of Restricted Stock and Revenue Recognition. Both of these cases were researched using the FASB Codification. After these cases, I perform an analysis of book vs. taxable income, then an analysis of the differences between capital and operating leases. I record my interpretations and opinions and show my reasoning through ratios. This whole series of reports is comprised of financial data and accounting research I used to arrive at investment and accounting decisions
South American Trade Blocs: A Risk Assessment Of Nationalist Movements
Get PDFNationalist movements internationally are negatively affecting economic integration around the world. South American trade blocs must consider the risks posed by these threats in order to determine action that needs to be taken in the future. Through examining the collective body of literature on the function, motivations, and historical development of economic integration, we can determine the current status of these organizations in South America. Then, the origin and consequences of current nationalist movements will be outlined. These organizations, such as MERCOSUR, CAN, LAIA, and the Pacific Alliance, can finally be addressed, as to what their specific risks are and potential consequences. This is best served by including recent trends of these nationalist movements, of economic integration, and the potential for future movements. The research conducted should serve as an indicator of the risks these markets face, and the steps they could take in the future to be face these risks
Elements of Late Style in Johannes Brahms’s Sonata in F minor for Clarinet and Piano, Op. 120, No. 1
Get PDFThis paper presents various historical, analytical, and performance perspectives of Johannes Brahms’s Sonata for Clarinet and Piano in F Minor, Op. 120 No., categorizing
it as a late style work. It provides a background of Brahms’s life and works and places his Op. 120 in an historical context. The first part of this research focuses on late style theory and disability theory as it relates to Brahms and his significant predecessors and
contemporaries. The second part of this investigation presents an overview of the sonata’s structure as well as analytical perspectives of the F Minor Sonata including
musical examples supporting four late style qualities prevalent in the piece– simplicity, economy, fragmentation, and reflectiveness. This section is followed by a performance analysis of recordings of the F Minor Sonata by Richard Stoltzman, Karl Leister, and
Martin Fröst. This research is presented from a performer’s perspective with the intention of informing other clarinetists who may study this piece of its most significant qualities
Abortion: Drawing a Line of Moral Permissibility in Fetal Development
Get PDFThe goals of this thesis are to first examine prominent arguments in philosophical and religious ethics regarding the morality of induced abortions, and then to create my own moral argument regarding induced abortion by drawing a line during fetal development. I will first discuss the biological stages of fetal development, the effects of pregnancy on a pregnant woman, and the mechanics of common induced abortion procedures. Next, I will present and analyze renowned philosophical arguments regarding the morality of abortion. Then, I will present and analyze arguments regarding the morality of induced abortions drawn from two religious traditions - Roman Catholicism and Reform Judaism. Finally, I will present my moral argument, which picks out a discrete stage of fetal development that determines the morality of induced abortion
Using Their Own Voices: Exploring the Writing of English Language Learners in a Mississippi Middle School
Get PDFIn the United States, and particularly Mississippi, the number of K-12 English Language Learners is growing rapidly. Writing scores are on a national decline, and ELLs are struggling to acquire the language and literacy skills to become proficient writers in English. However, there are various instructional approaches that provide ELLs the opportunity to use and expand their writing skills beyond a basic ability. Despite this, little is being done to give ELLs the opportunity to express themselves and their identities while also acquiring stronger writing skills. As a preservice teacher, I developed a mixed methods research study that explored the writing skills of adolescent ELLs in a North Mississippi middle school as well as the students’ attitudes and beliefs towards their experiences as ELLs. In order to participate in the research study, students turned in consent forms signed by their parents as approved by the University of Mississippi’s Institutional Review Board. After obtaining consent, I acquired a demographic questionnaire and four writing samples from the two participants. The participants also individually completed an interview. The participants were 7th grade, Spanish-speaking students who were currently receiving ELL instruction at the middle school they attended. The results of the study demonstrated that these students were balanced emerging bilingual writers. They both had the ability to successfully use their writing skills in both English and Spanish. Moreover, the results of the study supported the desire that adolescent ELLs have to express themselves and their identities through writing. Overall, the study indicated that educators need to continue exploring various approaches to ELL instruction that will ultimately allow ELLs to both strengthen and grow as bilingual writers as well as use their own voices to share their experiences with others
Healthcare Certificates of Need in Mississippi: Policy Review and Recommendation
Get PDFHealthcare Certificates of Need, often abbreviated as CON, are public policies implemented across America with many intentions but the primary purpose of engaging the healthcare marketplace in a way that allows for government regulation and monitoring. Over time, states have created their own types of certificate of need policies while others have abandoned these types of policies all together. Mississippi is a member of the former group that has crafted its own type of policies geared towards enabling Certificates of Need. As the healthcare marketplace shifts across America, this research delves into the certificate of need policies of states with healthcare outcomes like Mississippi’s. but different in various policy aspects. Upon examination of these differences, this scholarship assesses Mississippi’s specific policies and examines various case studies within the Magnolia State to determine whether or not these types of policies are appropriate for a state like Mississippi and, if not, what types of policies may be appropriate for changing the healthcare situation in various aspects. Supported by literature review, data analysis, case studies, and policy proposals, this scholarship aims to address healthcare Certificates of Need in Mississippi
A Prediction of Masterpiece Cakeshop Ltd. V. Colorado Civil Rights Commission
Get PDFThis is a study of the Supreme Court ruling in the case of Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission. The paper attempts to make a prediction of the ruling based on factors relevant to the Court’s decision. I studied the facts of the case, the briefs submitted by petitioners and respondents, Supreme Court precedents, interpretive tests, amicus curiae briefs, and voting patterns of the Supreme Court Justices. Based on this information, I came to the conclusion that I believe the Court will issue a conservative ruling in favor of petitioners, Masterpiece Cakeshop
The Effects of Footwear on Stride Length in Adolescent Baseball Pitchers
Get PDFThe baseball pitch is considered one of the most dynamic athletic motions. Due to
its complexity, multiple variables are taken into consideration for risk of injury. Previous
studies have investigated variables that influence factors of a baseball pitch such as
fatigue and stride length; however, footwear has not been considered. This study’s
objective was to examine whether or not baseball footwear on different surface
inclinations altered stride length. Eleven adolescent pitchers (Age: 13.18 ± 1.72 yrs.;
Height: 179.01 ± 15.72 cm.; Mass: 61.00 ± 14.66 kg) participated in this study throwing
in four shoe-surface conditions: flat ground (FG) x molded cleat (MC), flat ground x turf
shoe (TS), pitching mound (PM) x molded cleat, and pitching mound x turf shoe. A 2x2
repeated measure analysis of variance (ANOVA) was used to determine stride length
with an alpha level set at p < 0.05
Plant Power: The Impact of Plants in the Classroom on Student Success and Well-Being
Get PDFIn this study we investigated if there is a relationship between the presence of plants in the classroom and student success and well-being. Past research has found that the presence of plants in the workplace and home improves attention capacity, satisfaction, well-being, affect, fatigue levels, and social connectedness. Participants were 177 college freshmen in an honors discussion-based course. These classes were located in one of two nearly identical classrooms, with the differentiating factor being the presence of two flower pots on plant stands with Snake Plants and Heart Leaf Philodendrons. The participants completed a paper-based survey that assessed classroom behavior, academic engagement, satisfaction, motivational beliefs of self-efficacy, attention capacity, and positive and negative affect. This study found that the presence of plants in the classroom significantly and positively influenced student classroom behaviors (t(130) = -2.150, p = .033). This indicates that the presence of plants is positive for social connectedness and peer engagement. This is an important finding for a discussion-based course as it facilitates the cohesion of the classroom. Research should continue to investigate these findings and take into account our recommendations for future research