Author: chris

1. book name language matters Laurie Bauer Ch 17
   1. This chapter is divided into 6 sections (not counting the “Where next” section), each with a bolded title. For each section (give the title of the section like “Attitudes to dialects”) state the main idea.
   2. Discuss at least one experience you have had that relates to one of the sections above.
2. book name language matters Donna jo napoli  Ch.9 List at least 10 things you learned from this chapter not mentioned in Bauer Ch. 9. You should mention pidgins, creoles, superstratum, and substratum.

Imagine you are a representative of management in the company you have selected for your Week Six assignment and you must make a capital budgeting decision. The decision is to implement a new computer network system to decrease the time between customer order and delivery. The cost will be 10% of last year’s profits. You are charged with describing the important considerations in the decision-making process to upper management. In your response, be sure to include the following:

A description of the important factors, in addition to quantitative factors, that were considered when making this capital budgeting decision.

An explanation of how these factors are significant to the company.

summary of how you will determine the criteria to rank capital budgeting decisions and whether some criteria are more important than others.

calculation of the proposed return on investment based on criteria you select and justification for that ROI.

 

1. How does each film live up to the core beliefs of the Enlightenment?

 

2. What would Nietzsche say about three films: Pleasantville, A Clockwork Orange, and Avatar?

 

3. What would Freud say about three films: Pleasantville, A Clockwork Orange, and Avatar?

 

4. What would Freud and Nietzsche say about Pleasantville? 

 

5. What would Freud and Nietzsche say about A Clockwork Orange? 

 

6. What would Freud and Nietzsche say about Avatar?

 

1. Joanna verbally contracts to work with Jimmy for three-years. After Joanna starts work, Jimmy fires her without cause. Joanna sues Jimmy for breach of contract. Is Joanna likely to recover under the contract? Is there some other legal theory that might support a legal recovery?

 

2. Steven enters into a contract with Mandy. The contract is for Mandy to repair Steven’s car for $600. What are Mandy’s rights and duties? What are Steven’s rights and duties? If the contract expressly prohibits any assignment, can Mandy assign his right to payment?

 

3. Johnny sells his car to Tammy for $700. Johnny works as a construction worker. Johnny notifies Tammy that he has the goods at the buyer’s disposition, and that Tammy is free to pick them up at any time. While Tammy is on her way, the car is stolen with no fault at Johnny. Who bears the risk of loss? Assume the contract is silent on who bears the risk of loss

 

4. The Soda Company manufactures bottles to contain carbonated beverages. They have invested millions of dollars to provide the most state-of-the-art bottling facility the world has ever seen. And their QA process is unmatched. The Soda Company takes every precaution to ensure that it’s bottles are of the highest quality. One day Cody buys a bottle of soda with a bottle manufactured by the Soda Company. The bottle was not substantially changed from the time of manufacture to the purchase. As soon as Cody opens the bottle, it explodes in his hand causing lacerations. Cody sues for negligence. Will he recover? Be sure to list and apply the elements of negligence to this case.

 

5. Same facts as #4 except that Cody sues under a strict product liability theory. Will Cody recover under strict product liability? Be sure to list and apply the elements of strict product liability to this case.

 

You’ve just been hired onto ABC Company as the corporate controller. ABC Company is a manufacturing firm that specializes in making cedar roofing and siding shingles. The company currently has annual sales of around $1.2 million, a 25% increase from the previous year. The company has an aggressive growth target of reaching $3 million annual sales within the next 3 years. The CEO has been trying to find additional products that can leverage the current ABC employee skillset as well as the manufacturing facilities.

As the controller of ABC Company, the CEO has come to you with a new opportunity that he’s been working on. The CEO would like to use the some of the shingle scrap materials to build cedar dollhouses. While this new product line would add additional raw materials and be more time-intensive to manufacture than the cedar shingles, this new product line will be able to leverage ABC’s existing manufacturing facilities as well as the current staff. Although this product line will require added expenses, it will provide additional revenue and gross profit to help reach the growth targets. The CEO is relying on you to help decide how this project can be afforded  Provide details about the estimated product costs, what is needed to break even on the project, and what level of return this product is expected to provide.

In order to help out the CEO, you need to prepare a six- to eight-page report that will contain the following information (including exhibits, but excluding your references and title page). Refer to the accompanying Excel spreadsheet (available through your online course) for some specific cost and profit information to complete the calculations.

Final Paper Spreadsheet

I. An overall risk profile of the company based on current economic and industry issues that it may be facing.

II. Current company cash flow

a. You need to complete a cash flow statement for the company using the direct method.

b. Once you’ve completed the cash flow statement, answer the following questions:

i. What does this statement of cash flow tell you about the sources and uses of the company funds?

ii. Is there anything ABC Company can do to improve the cash flow?

iii. Can this project be financed with current cash flow from the company? Why or why not?

iv. If the company needs additional financing beyond what ABC Company can provide internally (either now or sometime throughout the life of the project), how would you suggest the company obtain the additional financing, equity or corporate debt, and why?

III. Product cost: ABC Company believes that it has an additional 5,000 machine hours available in the current facility before it would need to expand. ABC Company uses machine hours to allocate the fixed factory overhead, and units sold to allocate the fixed sales expenses. Bases on current research, ABC Company expects that it will take twice as long to produce the expansion product as it currently takes to produce its existing product.

a. What is the product cost for the expansion product under absorption and variable costing?

b. By adding this new expansion product, it helps to absorb the fixed factory and sales expenses. How much cheaper does this expansion make the existing product?

c. Assuming ABC Company wants a 40% gross margin for the new product, what selling price should it set for the expansion product?

d. Assuming the same sales mix of these two products, what are the contribution margins and break-even points by product?

IV. Potential investments to accelerate profit: ABC company has the option to purchase additional equipment that will cost about $42,000, and this new equipment will produce the following savings in factory overhead costs over the next five years:

Year 1, $15,000

Year 2, $13,000

Year 3, $10,000

Year 4, $10,000

Year 5, $6,000

ABC Company uses the net-present-value method to analyze investments and desires a minimum rate of return of 12% on the equipment.

a. What is the net present value of the proposed investment (ignore income taxes and depreciation)?

b. Assuming a 5-year straight-line depreciation, how will this impact the factory’s fixed costs for each of the 5 years (and the implied product costs)? What about cash flow?

c. Considering the cash flow impact of the equipment as well as the time-value of money, would you recommend that ABC Company purchases the equipment? Why or why not?

V. Conclusion:

a. What are the major risk factors that you see in this project?

b. As the controller and a management accountant, what is your responsibility to this project?

c. What do you recommend the CEO do?

Assignment Details

PART A (20 marks)

Note: All amounts are in Australian dollars. Ignore any double tax agreements.

You are an Australian-resident individual. During the income year ended 30 June 2015 you earned the

following amounts:

• $90,000 (gross) salary from working in Australia. Australian tax withheld was $40,000.

• $10,000 (gross) salary from working in France for two months, on which $4,000 French income

tax was paid.

• $30,000 capital gain net of any applicable discount from the sale of shares in a United States

company. United States tax of $12,000 was paid on this.

• $35,000 as a fully franked dividend from an Australian resident company. This amount received

is net of $15,000 franking credit.

• For foreign income tax paid, you wanted to know how much you can claim as foreign income tax

paid in accordance with the Foreign Income Tax Offset (FITO) limit. You would do a further

research on this matter.

• You have a private health insurance cover for the whole year under Medibank Private.

In addition to the above:

You and Maxine are equal partners in a partnership. The partnership operates a car dealership selling

brand new and second-hand cars. The partnership is registered for GST purposes.

Note: All amounts are GST-exclusive unless otherwise stated.

During the year ended 30 June 2015, the partnership had the following transactions:

1. Cash received from sales of $2,500,000. Accounts receivable balances as at year end were as

follows:

• 30 June 2014: $260,000.

• 30 June 2015: $180,000.

2. Trading stock purchases of $1,200,000. All purchases satisfy the requirement of being on hand.

Opening stock value for tax purposes is $1,300,000. Closing stock value for tax purposes are as

follows:

• Market selling price: $1,600,000.

• Replacement price: $1,400,000.

• Cost: $1,100,000.

3. Interest expense of $400,000 in relation to a $2 million bank loan. The money was used as

follows:

• Working capital: $1,200,000.

• Return of capital to partners: $800,000.

• The partners used the money returned to them to carry out extensive renovations to their

private home.

School of Business Semester 2, 2015 Page 4 of 5

Faculty of Law, Education, Business and Arts Higher Education, Internal & External

4. Parking fines incurred by employees of $2,100.

5. Salary costs of $500,000. Of this amount, $80,000 was paid to Maxine as salary.

6. Restaurant meal expenses of $5,000. Records indicate that these expenses were incurred taking

highly valued corporate clients to dinner in order to maintain good business relationships. You

and Maxine were the only persons from the business to attend. The partnership has not made a

meal entertainment election for FBT purposes. You wanted to know how much you can include

in your allowable deductions and might do additional research on this matter.

7. Clothing allowance of $3,000 was paid to sales employees on 30 June 2015 to purchase more

professional attire as required.

8. Professional fees of $6,000 paid to Raul David Chartered Accountants on 28 February 2015. The

fees relate to investment advice to assist the partnership to set up a small share portfolio of

$1,400 and the preparation of the BAS and compliance with GST obligations of $4,600.

REQUIRED:

(a) Calculate the minimum net income of the partnership for the income year ended 30 June 2015.

For all items (excluding items 1 and 3) provide a relevant section reference or case law to support

your answer. For items 1 and 3 provide relevant case law to support your answer. Explain all

exclusions.

You may want to use the following format:

Item Description/calculation

References (Legislative

references are to ITAA

1997 unless otherwise

stated) and/or Case law

Amount

($)

1

Sales: <insert computation, if

any>

<insert case law or relevant

section reference, see

requirement letter (a)>

<insert amount>

(+) for

assessable

income, (-) for

allowable

deductions

2.. etc.

NET INCOME $XXX,XXX

(b) Calculate your minimum tax payable by, or maximum refundable, for the income year ended 30

June 2015. Show all workings, references are not required.

(c) After completing your calculations in (b), download the electronic copy of the Individual tax

return 2015 (NAT 1371-6.2015) from the ATO website and fill out the required information to

complete your income tax return accordingly.

Read the “Sidebar 20.6” in Ch. 20 of the text.

Write paper of 700- to 1,050-words in which you analyze the sexual harassment issues presented in scenario.

• Analyze each of the elements of this case: the applicable defenses and the basis for the court’s ruling.
• Analyze the possible liability in this case if the sexual harasser(s) were an independent contractor versus an employee.

Cite to at least three peer-reviewed sources.

Format your paper consistent with APA guidelines.

Click the Assignment Files tab to submit your assignment.

 

Here is the required reading:

 

Can vulgar language, even if it is not specifically

directed at an individual, be actionable as sexual

harassment under Title VII? Yes—according to the

11th Circuit Court of Appeals. The plaintiff, Ingrid

Reeves, worked at a sales company, C.H. Robinson.

Reeves alleged that she was subjected to hearing her

male co-workers call other women names such as

“b***h,” “wh**e” and “c**t” on a daily basis. She also

claimed that there were repeated vulgar discussions

about female body parts and a pornographic image

of a woman in the office. Reeves complained to her

co-workers, her supervisor, and top company executives,

but the offensive conduct was “accepted and

tolerated.”

According to the 11th Circuit, “if Reeves’s account

is to be believed, C.H. Robinson’s workplace was more

than a rough environment—indiscriminately vulgar,

profane, and sexual. Instead, a just reasonably could

find that it was a workplace that exposed Reeves to

disadvantageous terms or conditions of employment

to which members of the other sex were not exposed.”

Moreover, the court stated that it was no defense to

assert “that the workplace may have been vulgar and

sexually degrading before Reeves arrived.”

For more information, see, Reeves v. C.H. Robinson Worldwide, Inc.,

07-10270 (11th Cir. Jan. 20, 2010), available at www.ca11.uscourts.gov/

opinions/ops/200710270op2.pdf.

>> sidebar 20.6

Contents:

Introduction to semiconductor materials, fundamentals of quantum mechanics and carrier phenomena, operating principles of p-n junction diodes, metal-semiconductor contacts (Schottky diodes), and field-effect transistors (MOSFETS and JFETS). Knowledge leading to understanding of semiconductor devices such as bipolar-junction transistors, photodetectors and optoelectronic devices.

Assignment 1: Race As you work in the human services delivery sector, you will encounter people (both clients and colleagues) from different racial backgrounds. In this assignment, you will critically think about how racial differences can impact the work equation between a service delivery provider and a service delivery recipient and also between the agency staff members. Tasks: Given what you have learned in Module 2 regarding race as socially constructed versus biologically constructed, post your responses to the following: Discuss whether there is a difference between the two. Elaborate on how race impacts the work equation between a service delivery provider and a service delivery recipient. Discuss how racial diversity impacts the work equation between agency staff members. Be specific in your responses and illustrate using examples. Support your points using scholarly sources.

Assignment 2: Group Affiliations

One of the objectives of this course is for you to examine your ethnic heritage, cultural identity, values, and assumptions and analyze their impact on the provision of culturally competent services.

This assignment aims to help accomplish the first part of this objective.

Tasks:

• Reflect on how the person you are today has been influenced by your group affiliations.
• If someone were to ask you, “What are you?”, what would your reply be and how would you incorporate some of the factors of diversity into your response?
• Discuss how race, ethnicity, gender, social class, religion, and sexual orientation have influenced your development as a person.