Explain whether an “earnings bath” has implications for a firm’s share price.

You are a junior accountant with Factional Ltd, a large, publicly-listed company operating in the high-tech sector. Factional Ltd has recently appointed a new chief Executive Officer (CEO), Mr Magnus Bouche, who is due to take up his appointment very shortly. Last night, at the invitation of a friend, you attended a prestigious charity function which, coincidentally, was also attended by Mr Bouche. At one point during the night, you found yourself standing quite close to (but unobserved by) Mr Bouche and overheard a part of his conversation with friends, including his comment that the first thing he intended to do as CEO of Factional Ltd was to “take a bath”.

You are not sure of what it means to “take a bath”, but the conspiratorial tone of the conversation and the fact that one of Mr Bouche’s friends responded to the comment by asking about the likely impact on Factional Ltd’s share price, while another laughed and said something (which you couldn’t quite hear) about Mr Bouche’s put options in Factional Ltd shares, have aroused your suspicions.

This morning, you spoke confidentially to your supervisor in the accounting department of Factional Ltd, Ms Betta Golightly, telling her about the overheard conversation and asking her whether she knew what it meant to “take a bath”. She replied that she had heard of the Big Bath Hypothesis and knew that it related to earnings management, but confessed that she didn’t know about any likely capital markets impacts. She then asked you to conduct some research and prepare a report for her, outlining the following:

  1. Possible motivations for an “earnings bath”
  2. How an “earnings bath” may be achieved

iii. Whether an “earnings bath” has implications for a firm’s share price

  1. Whether an “earnings bath” has implications for the value of a firm’s stock options.

Your report will provide the basis for Ms Golightly’s decision on whether the matter should be brought to the attention of Factional Ltd’s audit committee (a sub-committee of Factional Ltd’s board of directors).

Identify the persuasive language and positioning needed to attract different target audiences.

Memo to the marketing staff regarding the company’s introduction of a new diet supplement. identify the persuasive language and positioning needed to attract three different target audiences: Baby Boomers, Gen Xers, and Gen Y-ers.

How would the marketing approach be different for each segmented audience? What communication channels would best reach each group?

Discuss the purpose and benefit of chosen security software to the executive management team.

CMIT 321 Executive Proposal Project

The purpose of this project is to evaluate the student’s ability to research and evaluate security testing software and present a proposal for review by executive team members. By completing the document the student will also gain practical knowledge of the security evaluation documentation and proposal writing process. The project will enable the student to identify and understand the required standards in practice, as well as the details that should be covered within a proposal.

Project Deliverable 

  • Using the Case Study presented in this document, to complete an executive proposal.
  • Provide a three to five page proposal summarizing purpose and benefit of chosen security software to the executive management team.
  • The student will evaluate and test security testing software for purposes of testing corporate network security. The purpose of the software is to measure the security posture of the organization by identifying vulnerabilities and help prevent future attacks and deter any real-time unknown threats.
  • The proposal should effectively describe the software in a manner that will allow the executive team members to understand the purpose and benefits of the software to approve purchase.

Guidelines

  • Evaluate and select a security tool for recommendation that you learned about in the iLabs modules or the EC-Council text books.
  • The proposal document must be 3 to 5 pages long, conforming to APA standards. See “Writing Guideline” in WebTycho where you’ll find help on writing for research projects.
  • At least three authoritative, outside references are required (anonymous authors or web pages are not acceptable). These should be listed on the last page titled “References.”
  • Appropriate citations are required. See the syllabus regarding plagiarism policies.
  • This will be graded on quality of research topic, quality of paper information, use of citations, grammar and sentence structure, and creativity.
  • The paper is due during Week 7 of this course.

Project Description

The purpose of project is to write an executive proposal for a fictitious company called Advanced Research. The goal of the proposal is to persuade the executive management team to approve purchase of security testing software that can benefit the company’s corporate network security by testing and identifying vulnerabilities before they are exploited by hackers. The proposal must include a detailed description of the software, its purpose and benefits.

 

 

 

Suggested Approach

 

  1. Research a security testing software tool that you practiced using in the EC-Council iLabs or from the textbook.
  2. Determine whether the tool would be beneficial in testing the security of a corporate network.
  3. Use the vendor’s website to collect necessary information about the tool to be able to explain its purpose and benefit.
  4. Include 3rd party endorsements and case studies about the tool.
  5. Integrate the information from your own experience with the tool into your proposal. This may include results from the iLab exercises or your own test lab.

 

Company Description

 

Advanced Research Corporation

Advanced Research is a startup medical research and development company. After five years of extraordinary success in the development of innovative medical and pharmaceutical products, Advanced Research is on its way to becoming a major player in the medical research and development industry. However, due to its success, Advanced Research has also become a major target of cybercriminals. Advanced Research has been the victim of cybercriminal attempts to steal intellectual property and sell it to Advanced Research’s competitors. It is suspected that the corporate network has been infiltrated from unauthorized sources more than once. In 2011, Advanced Research was falsely accused of unethical research and development practices. The false allegations resulted in the defacement of Advanced Research’s public website and several Denial of Service attacks at different times over a 9 month period that brought the corporate network to its knees. These attacks had a major impact on Advanced Research’s ability to conduct business and resulted in undesirable publicity for the company.

Regardless of its security problems, Advanced Research has continued to grow as a company. Its research and development departments have grown over the years, due to the expansion of the company, in proportion to the increase in its business making up over 40% of the human resources. Advanced Research’s innovative research and development information is paramount to its continued success as a company. Although, no known attacks have occurred in last 18 months, the security of its network and intellectual property is still a major concern for the company. Because Advanced Research is a still fairly young company, management has been hesitant to budget for expensive security projects. However, this point of view is beginning to change. Particularly, because one of Advanced Research’s competitors, a major player in the medical research and development industry for over 40 years, experienced a loss of hundreds of millions of dollars in research data that was stolen from its corporate network by cyber thieves.

Background and your role

You are the IT Manager hired in 2012 to manage the physical and operational security of Advanced Research’s corporate information system.You understand information security issues better than anyone else in the company. You also know that the network is vulnerable to outside threats because it has experienced attacks in the past and because you haven’t had the resources to properly test the corporate information system to identify the vulnerabilities that might exist and take action prevent possible attacks. You have a responsibility to bring these concerns to the attention of the executive team and ask for approval to purchase the necessary testing software.

Your education and training have introduced you to variety of security tools for testing computer and network security. The majority of these tools you either only read about or have practiced using in lab environment. You have decided to research some of these tools and test them out in your own lab environment and choose one for recommendation to executive team.

You will need to present information that proves the chosen tool will be beneficial to the security of corporate information system. To accomplish this you will need to research the product, if possible, test the product in a virtual lab environment. If the tool is part of your iLab exercise, it is recommended that you practice using and testing the tool beyond the scope of the lab exercise. Based on your research and analysis, you will include this information in your proposal in way that the executive staff can understand and allowing them to make an informed decision to approve purchase of the product.

The executive management team of Advanced Research:

The proposal should include:

  • Detailed description of the software and benefits.
  • Include reviews, case studies and customer recommendations
  • Include your own hands-on experience with the tool and test results
  • Cost of product. Include additional costs such as training or hardware software that might be needed in order to properly deploy manage and maintain the software.
  • How will the software impact the production environment? For example, the software may test for Denial of Service attacks. You need to explain any interruptions the test may have on business operations. You need to justify the need for such a test. Also explain how to you plan to minimize or prevent possible production outages.

 

The software should test for one or more of the following types of attacks:

  • Denial of Service (DoS)
  • Cross Site Scripting (XSS)
  • Authentication Bypass
  • Directory Traversal
  • Session Management
  • SQL injection
  • Database Attacks
  • Password Attacks
  • Firewall/Router Attacks
  • Operating System Attacks

 

Corporate Office Network Topology

The Advanced Research main research and development facility is located in Reston Virginia. You have concerns about the sensitive information that is stored at this location as well as data that transmitted over the WAN to Advanced Research’s New York City headquarters location, business partners and clients. The Reston facility is also where the Advanced Research data center is located. The data center is where Advanced Research’s public website, email, databases and corporate intranet are hosted. The environment contains a mix of Microsoft and *NIX technologies.

  • 45 Windows 2008 Servers
  • 13 Windows 2003 Servers
  • 15 UNIX Servers
  • 2200 Windows XP and 7 Desktops
  • Web Servers: Apache and IIS
  • Services: FTP, SMTP, DNS, DHCP, VPN
  • Database: SQL, Oracle and MySQL
  • Network: Cisco Routers and Firewalls

 

Grading Rubrics

Final Deliverable
Category Points % Description
Documentation and Formatting 10 10%  Appropriate APA citations/referenced sources and formats of characters/content.
Software Research 20 20% Accurate Completion of Software Research
Software Analysis 20 20% Accurate Completion of Software Analysis
Executive Proposal 50 50%  Provide proposal for purchase
Total 100 100%  A quality paper will meet or exceed all of the above requirements.

 

Explain the topic,and how the topic relates to one’s academic and professional pursuits.

Final Research Project Preparation – Annotated Bibliography

Review the Final Research Project instructions located in Week Five. To help with the preparation of the paper, complete the following items and submit them to your instructor as a single document.

•Introduction to Topic: Refer to the Final Research Project guidelines for your topic selection. For your introduction, you should write a 150-word paragraph which clearly explains the topic, the importance of further research, ethical implications, and how the topic relates to one’s academic and professional pursuits. Make sure you effectively inform the reader of the rationale behind your topic.

•Thesis statement: Write a direct and concise thesis statement, which will become the point or perspective you will argue or prove in the Final Research Project. A thesis statement should be a single declarative sentence that makes one point in 25 words or less. The thesis statement must appear within the introduction paragraph.

•Annotated Bibliography: To help prepare for your Final Research Project, write an annotated bibliography to indicate the quality of the sources you have read. The bibliography must include no less than five scholarly sources that will be used to support the major points of the Final Research Project. Critical thinking skills need to be demonstrated by accurately interpreting evidence used to support various positions of the topic. Please make sure to provide full reference information in accordance with APA style as outlined in the Ashford Writing Center. Write a brief paragraph (around 150 words) summarizing the source and explaining how it is pertinent and relevant to the topic of the project and how each source will support your thesis statement. See the Sample Annotated Bibliography in the Ashford Writing Center for more detailed information. Keep in mind the academic research standards for all Ashford University papers.

For information regarding APA, including samples and tutorials, visit the Ashford Writing Center.

The Final Research Project Preparation

•Must be 1,000 – 1,250 words in length (excluding the title and reference pages) and formatted according to APA style as outlined in the Ashford Writing Center.

•Must include a separate title page with the following:

◦Title of paper

◦Student’s name

◦Course name and number

◦Instructor’s name

◦Date submitted

•Must use at least five scholarly sources.

•Must document all sources in APA style as outlined in the Ashford Writing Center.

Describe what the U.S. Labor Legislation law covered.

History of U.S. Labor Legislation

Employers have a long history of using their power to abuse employees. Past employer practices have led to bloody conflicts. Over time, the development of Federal regulations has helped ease the tense employee/employer relationship.

Create a timeline of all the significant labor legislation passed in the 20th century using Word’s Tablehttps://support.office.com/en-us/article/Insert-or-create-a-table-de20e78c-ede3-4043-a9fb-27f0b73fb447) feature. Next to the name of each law, place a column with the year it was passed, and then another column, in your own words, provide a description of what the law covered. If the law was amended by another law, make an additional column and explain why and how it amended the previous law.

Remember to comply with APA, 6th edition guidelines as delineated in the Ashford University Writing Center and in the Originality Matters section of the course.  You must use at least two scholarly sources in addition to the course text.

Describe the U.S. Labor Legislation.

History of U.S. Labor Legislation

Employers have a long history of using their power to abuse employees. Past employer practices have led to bloody conflicts. Over time, the development of Federal regulations has helped ease the tense employee/employer relationship.

Create a timeline of all the significant labor legislation passed in the 20th century using Word’s Tablehttps://support.office.com/en-us/article/Insert-or-create-a-table-de20e78c-ede3-4043-a9fb-27f0b73fb447) feature. Next to the name of each law, place a column with the year it was passed, and then another column, in your own words, provide a description of what the law covered. If the law was amended by another law, make an additional column and explain why and how it amended the previous law.

Remember to comply with APA, 6th edition guidelines as delineated in the Ashford University Writing Center and in the Originality Matters section of the course.  You must use at least two scholarly sources in addition to the course text.

Outline the main thesis, objective, or “opinion” of the article.

Article Review Instructions – SEE ARTICLE ATTACHED

 

You will be required to submit a paper analyzing an article provided in the Reading & Study folder of Module/Week 6. The article is a collection of brief commentaries about the Stages of Change model (also known as the Transtheoretical Model). Your paper should be 2–4 pages, double spaced (not including the title page and reference page).

 

After reading the article, write a synopsis that includes the following 4 components. Each section should begin with the heading that is provided below in bold type:

  1. Thesis

Outline the main thesis, objective, or “opinion” of the article.

  1. Rationale

Select at least 2 authors from the article and provide an explanation of their perceptions of the Stages of Change model. You must also provide supporting rationale to explain the authors’ perceptions.

  1. Response

Provide a clear explanation of your response to the commentaries. (Do not just agree or disagree. Please state why you feel specific findings were or were not legitimate.)

  1. Strengths

 

Outline 2–3 strengths of the model. You must also reference a professional journal article which support these findings and observations.

Explain the choices you made with your art and how each choice reflects the text you chose.

Consider what you read in the Unit III lecture concerning exegesis. Take into consideration every element that might affect how you interpret the piece of text for your art. What is your cultural lens through which you are reading the text? (Think back to your spiritual autobiography in Unit I.) Who is the author of the text? What is the author’s culture? Who was the intended audience of the text and what is their culture like? What is the purpose of the format of the text (Scripture, poem, story, etc.)? What is the grammar and sentence structure like? These are all elements to consider as you analyze your chosen text.

Follow each step in the list below.

  1. Choose a text to analyze. (It can be as small as one or two sentences from a piece of work. You do not need to choose an entire piece of work, as that would be too much to contain in one piece of art.)
  2. Read the text several times and write a short summary of what it means to you. This can be just a list or words. Consider this to be a brainstorming activity.
  3. Decide what form of art you think would best convey the meaning the text has for you. Ask your professor if you have any questions about whether or not what you want to create would be considered art for the purposes of this assignment.
  4. Create the piece of art. (Try to make it something fairly simple that will not take up too much time using whatever supplies you might have around the house.)
  5. Write an essay, at least 250 words in length, explaining the choices you made with your art and how each choice reflects the text you chose. Be sure to consider the list of exegetical questions provided in the paragraph above.