week 6 discussion 2

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Aristotle says that rather than sitting in a classroom and studying what “The Good” is, we ought to go out and practice being good. 

To prepare for this trip, read this article and add to it by doing your own research, and write a 400 word response to the following question:

How does food and housing insecurity affect Cal State students and how does it prevent students from flourishing (achieving what Aristotle calls eudemonia)? 

 
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week 6 discussion 1

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1. Explain why an ethics of care is different and arguably better than the very rationally-based and abstract deontological theory of Kant. (200 words)

2. What does the word ‘care’ mean in this context? How is the word used in different ways? (200 words)

 
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Process Costing- Cost Accounting

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Option #1: Process Costing

You Got Yogurt, Inc. manufactures yogurt that goes through three processing stages prior to completion. Information on work in the first department, flavor identification and blending, is given below for November:

Data on Production:
Pounds in process at November 1; materials 100% complete; conversion 70% complete 3,525
Pounds started into production during November 75,000
Pounds completed and transferred out ?
Pounds in process, November 30; materials 85% complete; conversion 40% complete 6,100
Data on Costs:
Work in process inventory, November 1: Materials cost $1,800
Conversion cost $3,700
Cost added during November: Materials cost $121,000
Conversion cost $147,700

The company uses the weighted-average method.

Submit your assignment as an Excel spreadsheet document, clearly organized, with each tab or section labeled by item number that demonstrates the following:

  1. Compute the equivalent units of production.
  2. Compute the costs per equivalent unit for the month.
  3. Determine the cost of ending work in process inventory and of the units transferred out to the next department.
  4. Prepare a cost reconciliation schedule for the month. Below the schedule, comment on what the cost reconciliation schedule tells us about the company’s costs.

Responses should be in complete sentences utilizing proper grammar. Your paper must be formatted according to CSU-Global Guide to Writing and APA Requirements (Links to an external site.). Reference Lynda.com in the CSU-Global Library (Links to an external site.)for Microsoft Excel tutorials or use the Excel Tutorials link found in the classroom if assistance is needed.

Review the Module 3 Critical Thinking Rubric for full details on how you will be graded on this assignment.

 
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Mid-term exam

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The Assignment:

Write a 4-5 page (double spaced) paper that explains, applies, and evaluates a normative ethical theory (Pick one: Mill/Bentham’s Utilitarianism, Kantian Deontology, or Aristotle’s Virtue Theory).

Explain how the theory guides our moral decision-making. Pick a social problem and apply the ethical theory to the problem. Then evaluate how well you think theory does in practice.

Six Parts

  1. Introduction

(1 paragraph)

  1. Introduction to Topic: This paper is about…
    1. What is the social problem?
    1. What is the ethical theory?
    1. How do you think the ethical theory would evaluate the issue?
    1. Thesis Statement: What do you think about how the theory applied to the issue? Does the theory ‘get it right’ from your point of view? Why or why not?
      1.  Example: “I will argue that [Utilitarianism] is an insufficient theory when applied to [killing an innocent person looking for a check-up to steal his organs and save 5 people] because utilitarianism fails to look at [individual rights], which is integral to this situation.”
  • Introduce the Social Problem

(1 paragraph)

In this paragraph, (a) introduce a social issue, (b) explain why it is a problem, and (c) describe the controversy (what are the various sides?).

For Example:

  1. Abortion is the early termination of a pregnancy.
  2. Abortion is a social problem because many people want the procedure to be illegal and/or strictly regulated; while others think it should be legal and/or widely available. 
  3. The main disagreement seems to be whether or not a fetus counts as a person. Some argue that if a fetus is a person then abortion is murder, while others argue that an early stage fetus is still part of the mother’s body and is not a person in its own right. 
  • Introduce the Normative Ethical Theory

(4-6 paragraphs)

  1. Explain the ethical theory in detail. Who is the main author of the theory? What are the main arguments? Explain how an ethical decision is made.
  2. Explain all essential terms (e.g. categorical imperative, greater goodness principle, golden mean). Use examples/thought experiments to demonstrate what the term is all about. If I used a term in the Powerpoint, you should probably use it in the paper.
  3. Use quotes directly from the readings and then explain those quotes to help illustrate the theory. Don’t let the quotes do the talking for you – use short quotes then explain what they mean (one sentence or less is a good length). Don’t quote outside sources, use the primary sources: the readings.
  • Apply the Ethical Theory to the Social Problem
    • paragraphs)
  • Explain how the ethical theory would evaluate this social problem. What would Mill or Kant say about your social issue? What is the morally right policy according to the philosophers?  
  • Critique the Application

(2-3 paragraphs)

  1. What are the shortcomings of the ethical theory? Even if you think the theory is appropriately applied to this issue, what are the possible objections? What is the weakest part of the theory? Check the last few slides of the PowerPoint for specific ways the theories are usually weakest. Choose the best critique and use it.  
  2. If you think the theory fails to offer a convincing evaluation, then make sure to pick the strongest form of the argument before you critique it. Don’t offer a “straw man” argument to make your critique seems stronger than it is.   
  • Respond to the Critique

(1-2 paragraphs)

  1. How does the theory overcome the objection? Or if it doesn’t, why not? Take the critique of the application seriously and answer why you think the theory can answer that critique or not.

Tips:

Have a clear thesis statement.

Make a claim then provide evidence (i.e. quotes).

Use short quotes and explain what the quote means.

Write simply and directly.

 
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week 5

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PHIL

1. On page 140, Aristotle describes how “moral virtue comes about as a result of habit.” Explain this quote by using quotes from the rest of page 140. ( 200 WORDS)

2. On page 144, Aristotle says, “virtue is therefore a kind of mean.” What is Aristotle trying to say about morality here? ( 200 WORDS)

 
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MAT 510

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Homework Assignment 1

Due in Week 1 and worth 30 points

Describe a work task, a hobby, or another activity that you regularly do, and sequentially list the various actions you take in order to complete this activity. You will need to repeat this activity to see if the changes you engage in will assist in reducing the amount of time. Consider the complexity of your list and the amount of steps required to complete the activity. Choose an activity that you complete on a daily basis. Please consider the choices below:

Preparing for a jog, workout, or other sports related activity.

Cooking a meal or preparing a sandwich.

Making coffee in the morning.

Cleaning the house.

Washing the car.

Bathing/grooming your dog or cat.

Setting up a grill to BBQ.

Answer the following questions in the space provided below:

  1. How many steps did it take you to complete the activity?
  2. What time did each step take and how much time was delayed between steps?
  3. What was the average time between steps?
  4. What was the average time each step took?
  5. Differentiate the main actions between doing and improving your activities.
  6. Determine the overall manner in which variation has affected your activities.
  7. Overall, how much time were you able to cut down on when engaging in the same activity while implementing the new changes?

To answer the questions follow the example below. The main objective of this assignment is to understand the difference between “doing and improving.”

Example for Assignment 1

Description of activity: One of my hobbies is cycling. I participate in fund raising events throughout the year. These events require proper cycling attire and resources such as special drinks to help with hydration and special snacks to maintain endurance and eliminate the chances of my bonking during the ride. Below is a description of my before and after attempts taken to improve the amount of time each step took.

  1. How many steps did it take you to complete the activity?

It took me 10 steps to complete the activity from waking up to arriving at the cycling      

event. The event began at 7 am in the morning requiring I arrive by no later than 6:30 am.      

Sleeping as much as possible is important so I would like to save some time in the

morning for sleep in lieu of having to get ready.

  • What time did each step take and how much time was delayed between steps?

Comparing the times between my first ride and now, you can see I have managed to save

                    time by preparing ahead of time.

  • What was the average time between steps?

In my case this is not applicable as the steps are separated in purpose unlike making a sandwich or mean where steps are interconnected.

  • What was the average time each attempt took?

It took me 95 minutes to get out the door the first time and 29 minutes to get out the door the second time. This resulted in a 66-minute reduction in time from getting up to arriving at the event. The first attempt took an average of 9.5 times and the second attempt took an average of 2.9 times.

  • Differentiate the main actions between doing and improving your activities.

The initial cycling event I attended, I was a novice and was unaware of how much time it takes me to get out the door to go cycling. Since I was under a time constraint

  • Determine the overall manner in which variation has affected your activities.

The standard deviation for the two activities were respectively 6.8 and 5.1 minutes

  • Overall, how much time were you able to cut down on when engaging in the same activity while implementing the new changes?

I was able to reduce my time by 66 minutes.

Name of activity: Preparing for Cycling event upon awakening

STEP Time (1st attempt) Time (2nd attempt) Difference
Step 1: Finding a matching pair of cycling socks 10 minutes 0 minutes Located matching pair of socks 10-minute reduction
Step 2: Putting on cycling clothes 5 minutes 5 minutes Clothes laid out and ready 0-minutes difference
Step 3: Locating cycling shoes 2 minutes 0 minutes Loaded shoes in equipment bag 2-minute reduction
Step 4: Preparing drinks and snacks for long ride 15 minutes 0 minutes Prepper drinks and snacks day prior – just grab and go 15-minute reduction
Step 5: Packing all needed supplies 2 minutes 0 minutes Packed helmets, gloves, and shoes in bag and placed in car day prior 2-minute reduction
Step 6: Fill bicycle tires with air 18 minutes 0 minutes Prepped bikes day prior and also used maintenance area at the event 18-minute reduction
Step 7: Put Bike rack on the car 5 minutes 0 minutes Loaded bike rack day prior 5-minute reduction
Step 8: Loading bicycles onto bike rack 4 minutes 0 minutes Loaded bikes day prior 4-minute reduction
Step 9: Unloading bicycles and equipment needed during the ride 14 minutes 14 minutes 0-minute change
Step 10: Checking in and getting the riders packet Varies depending on arrival time. Earlier the faster processed 20 minutes Varies depending on arrival time. Earlier the faster processed 10 minutes 10-minute reduction
Total time 95 minutes total 29 minutes  
 
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wk 4 discussion 2

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Kant’s moral philosophy is based on an idea he calls the “categorical imperative, and he offers three formulations of this principle (basically three ways to say the same thing). Below are questions about two of these three formulations. (200 words each question)

1. Using O’Neill’s article, “A Simplified Account of Kant’s Ethics,” explain the Formula of the Ends in Itself.

2. The Universal Formulation is offered, by Kant, on page 108: “Act only on that Maxim by which you can at the same time will that it should become a universal law.” Kant then gives four examples. Compare the first two examples (1. on page 108 and 2. on page 109). How do these examples illustrate the Universal formulation?

 
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wk 4 discussion 1

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1. How does Kant define a “good will,” and why is it so important to his moral philosophy? (200 words)

2.Give an example from your own life, the news, movies/t.v. or simply create a fictional example, which illustrates a person acting “in conformity with duty but not [acting] from duty.” Hint: First you will need to give an example of a duty, then explain how the subject is acting in conformity with that duty but not from that duty. Example: {Duty} Killing is wrong. {Example} I didn’t kill that guy who cut me off on the freeway because I would go to jail, not because killing is wrong. (200 words)

 
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week 3

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1. Explain the difference between Bentham and Mill regarding types of pleasures. Start by explaining the greatest happiness principle and principle of utility, then what the hedonistic calculus is, then how Bentham and Mill value competing pleasures differently from each other (like the example in class of $20 – should it go to the transformers movie that makes someone really happy, or the museum which leads to a higher quality of pleasure?) Which (Bentham or Mill) do you agree with and why? Use quotes from the reading to help illustrate the theories. (Minimum 400 words for this entire answer)

 
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Senior Seminar in Accounting – 4501

CANVAS ASSIGNMENT INSTRUCTIONS (GAAP-IFRS CASE)

As you may be aware, there are currently two major bodies governing accounting – the FASB and the IASB.  Companies in the United States are required to report their financial results in accordance with Generally Accepted Accounting Principles (GAAP).  Over 120 countries around the world report in accordance with IFRS (International Financial Reporting Standards) or some approximation thereof.  The SEC (Securities and Exchange Commission) has final responsibility for overseeing the convergence of these accounting methodologies in the United States.  In general, it is said that GAAP is more rules based and that IFRS is more principles based.  Adherence to one standard or the other results in financial statements that can differ significantly in their presentation.  The Canvas site has a synopsis (prepared by several of the major accounting firms) of some of the remaining significant differences between GAAP and IFRS. 

DELIVERABLE:

Your firm has asked you to examine a client’s financial statements and to make a recommendation for the appropriate treatment to convert them from GAAP to IFRS.  The client is seeking financing from an international bank and they require the statements to be reported under IFRS.  The firm has assigned teams to review various areas that may be impacted.  The partner-in-charge has directed you to select a specific area that you’ll be researching.

Your assignment is to write a four page executive briefing memo to provide guidance on what changes will be required to convert the statements from GAAP to IFRS for the item you’ve selected.  You may choose any topic from the resources provided or other sources you find.  However, you may not use inventory or any issue related to inventory for your topic.

Your memo should cover the following:

  1. Open your paper with a brief statement on the nature of this engagement.
  2. Follow with a general discussion of the specific area you’ll be addressing so that the client (who is familiar with IFRS-GAAP issues) can understand the specific issue to be discussed in the paper. 
  3. Discuss the current treatment under GAAP and cite the appropriate codification that governs the treatment of the item.
  4. Discuss the treatment required under IFRS and cite the appropriate codification that governs the treatment of the item.
  5. Discuss the change that will be required to convert the statements from GAAP to IFRS.  Be specific with respect to adjustments required, if any, to the balance sheet and/or the income statement, statement of cash flows, financial disclosures, etc.
  6. Provide a clear and concise example of how the item is currently presented (under GAAP).
  7. Provide a clear and concise example of the change that will be required to convert the statements from GAAP to IFRS.
  8. Provide a general statement on the impact, if any, to analytical measures used to commonly assess liquidity, profitability, solvency, etc.
  9. Provide a short conclusion that ties the paper together.
  10. Be sure to clearly identify jargon (terminology) that you use in your paper.

Your paper should:

  • Have no references to the term convergence.
  • Stay focused on a specific GAAP-IFRS issue
  • Only reference FASB and IASB codifications.  DO NOT cite Investopedia, accounting firms, textbooks, etc.
  • Be grammatically correct – NO: misspelled words, incorrect word usage, run-on sentences, poorly constructed sentences, confusing terminology, etc.
 
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