Tag: College Essay

Discuss supplier relationship management in pharmaceutical companies in Jordan and its effect on performance.

Analyze the case and opinion in Keith v. County of Oakland, 2013 U.S. App. LEXIS 595 (6th Cir.) located in your textbook on pp. 337-342.

Write a case study review of Judge Griffin’s opinion that answers the questions below. Support your review with analysis and evidence from the unit reading and outside sources.

1. What are the legal issues presented in this case? Did the plaintiff establish a valid claim of failure to reasonably accommodate? What did the appeals court decide?
2. What accommodations was Keith requesting? Was it reasonable? Support your opinion with an argument based on the course concepts and existing legal evidence or precedents.
3. Did the county follow the interactive process required by the Americans with Disabilities Act (ADA)? 4. What did they do well? What could they have done differently?

This is a translation of what Wovoka (a Northern Paiute from Nevada who created the Ghost Dance) told Native Americans who visited him. (I have provided it in the documents)

After reading his words, please, in at  explain whether you think the US government was correct in banning Native Americans from practicing the Ghost Dance.

Smackey Dog Foods Inc. started in the kitchen of Sarah, Kim, and Jillian’s family home in the suburbs of Chicago. The three sisters initially bought the ingredients for their natural dog food recipes from the local grocery store. They used their dogs and the neighborhood dogs as their taste testers. Their dog food products were so good, the local kennels and veterinary offices were glad to distribute the sisters’ products to their customers.
Local demand increased significantly. Local pet stores and small grocery stores discovered the products and became distributors. The sisters moved the expanding business into a larger facility and hired a few more workers. Although their competitors’ sales were flat or declining, Smackey Dog Food Inc.’s sales were on a vertical climb!
Sales were so well last year that the sisters opened a boutique division named Best Boy Gourmet, specializing in freshly manufactured, one-serving packages meant for consumption no later than 3 days after production. They sell this product at three times the cost of their other products and by special order only through their new website. Demand is high, but waste has been an issue.
Sarah is the president and general manager of the operation. Sarah has been very proactive in growing the business. She has met with her banker to discuss expanding the facilities and equipment with another $150,000 loan. Their first loan for $150,000 was secured by the industrial-size food production equipment purchased with the loan. The banker now demands an audit of the corporate financial statements before releasing another loan to the company. Sarah has offered to place the corporate account receivables up as collateral to secure the second loan. Based on revenue projections by her sister Jillian’s sales team, Sarah believes that the company will not have trouble paying down the loan in a short period of time.
Kim manages the production operations. She oversees the inventory, production, and shipment of dog food products. The Best Boy Gourmet line has taken almost all of her attention lately. The winter holidays are approaching, and sales demand based on forecasts from the sales force is higher than ever. Attaining fresh, raw ingredients is more difficult in the winter months. If any of the fresh ingredients are delayed, production comes to a standstill. There has been significant inventory waste as a result.
Kim’s assistant, Henry, monitors the production and shipment of Smackey Dog Food’s regular line of products. Henry takes pride in his work and is involved in every facet of the operation. With only one other warehouse employee to help, Henry personally is involved in preparing and approving all inventory records. Henry ensures that very little finished inventory sits in the warehouse. However, the shipping dock always seems to be full of returned dog food that should be restocked. When Kim asks him about it, Henry laughs and tells her that “first-in, first-out” applies to dog food returns as well. Kim smiles and just accepts that answer.
Jillian is not very good at understanding accounting. The sisters placed Jillian in charge of sales. She manages a sales team of 12 salesmen in Illinois, Indiana, and Wisconsin. Her fear of flying and poor driving skills limit her ability to get around to the areas outside of Chicago. As a result, she has placed a lot of faith in her sales team. The sales team complained last year that they did not like waiting for their commissions until after bookkeeping calculated the actual revenues. In order to keep their spirits fired up, Jillian has her salespeople project what their sales will be in the upcoming quarter, and she pays commissions in advance on those projections. The sales team loves her, and Jillian loves their approval. Jillian has noticed that the projections typically are off by 11% on average.
The employees of Smackey Dog Food Inc. all own dogs. It was a hiring requirement for the job application. One employee was fired when it was discovered she never owned a dog when she was hired. A lawsuit is pending by the fired employee.
At this time, the receivables represent 29% of the corporate assets. The Chicago retail chain Pup Stores Co. is Smackey Dog Food’s largest buyer. It alone represents 31% of overall sales and usually pays within 30 days. However, Pup Stores is facing a major lawsuit from an animal rights group. The legal fees are eating into the company’s cash reserves, and it is facing some store closures.
The accounts receivable aging indicates that 38% of the receivables are 30 days or less, 22% are 31-60 days, 21% of the receivables are 61-90 days old, and 10% are 90-120 days. The remaining receivables are older than 120 days. Sarah has not written off any of the receivables, nor will she.
Sales are projected to steadily grow at 16% next year if the company does not expand its facilities. With the expansion, sales are projected to rise 26%, with the most significant jump in the last quarter after the expansion is completed and holiday sales pick up.
Your Role
You and your firm, Keller CPAs, have never audited a dog food manufacturer. Although it is late in the year to be accepting a new calendar year-end audit, you need the work and have the time to devote to the audit before your 2-week ski vacation in February.
You begin the audit process just prior to year-end by sending your audit manager, Pete, and two audit staffers, Ben and Maureen, out to the client. They spend time assessing the client and planning the audit.
During the first month of fieldwork after year-end, Ben and Maureen note that the dog food bags piled high on the docks are marked “Returned.” One employee is seen throwing bags of the premium Best Boy Gourmet dog food into the dumpster in the morning and pulling it out and throwing it into Henry’s car during the employee lunch hour.
Pete’s new best friend, Alan, was married to Smackey Dog Food Inc.’s owner, Kim, 4 years ago. Alan is also good friends with the banker from whom Sarah is seeking the loan. Pete is unaware of the relationship. Pete has talked about some of the details of the audit to Alan over a few beers.

Key Players:
Pete has been with your firm since you left Arthur Anderson pre-Enron. He was your staff auditor when you were an audit manager with AA and you brought him along for the ride. Pete hopes to be promoted to partner in the next year.

Ben has been with your firm since he graduated last year. He is easily distracted but puts in the long work hours necessary to build the firm’s practice. Ben develops a crush on Smackey Dog Food Inc.’s bookkeeper, Anita. He doesn’t act on his feelings and does not mention this to anyone affiliated with the audit. You find out about it the following summer when he brings her to the firm’s company picnic.

Maureen has 5 years of prior experience as an auditor. She has a tendency to over audit accounts and needs supervision in this regard. Last year, she was responsible for catching a significant defalcation in the books of another client resulting in a federal investigation and incarceration of the client’s CFO and a board member.

Assignment
During our course, each of you will prepare one short (five to seven pages, double-spaced) paper based on the Smackey Dog Food Inc. case facts above. The purpose of the project is to move you beyond the black letter into the actual practical application of legal principles in real-life situations. The project case is due at any point before the end of Week 7. It serves to highlight the importance of audit opinions and reports. This project gives you an opportunity to conduct certain audit procedures and determine the course of action regarding the audit.
Required:
1. Based on your reading of the Smacky Dog Food Inc.The case above create a Case Facts document in approximately 2-3 pages identifying the issues involved in the case like Independence of the audit, Internal Control, accounting practices, and inventory returns, etc. (80 points)
2. Answer the 11 questions asked in approximately 4 – 5 pages. (160 points)

I am responsible for questions 7 – 11 (below) (2pages)

Q7: A major issue in verifying the ending balance in property, plant, and equipment is the possibility of legal encumbrances. Discuss what specific concern do you have. Describe the procedures your firm will perform to obtain evidence about existing legal encumbrances.

Q8: The client wants to know if you will be present at the year-end inventory. What is your decision and why? What role or actions will you take at the inventory if you decide to attend the inventory? Why?

Q9: Considering the general six functions that make up the inventory and warehousing cycle for Smackey Dog Foods, Inc., identify the related documents and/or records that would be used. From your analysis of the internal controls related to the inventory and warehousing cycle of Smackey Dog Foods, Inc., what internal control weaknesses exist?

Q10: Discuss if Keller CPAs or its auditors are breaching any Professional Rules of Conduct and why or why not?
Solution:

Q11: Discuss the CPA firm’s legal liability concerns for this audit if they make a material unintentional or intentional mistake. Include any other legal liability concerns regarding possible Professional Rule violations.

Watch the video and summarize what you learned from the video and how it helped to enhance your understanding of class material. Be sure to use course terminology and write professionally.

This task has a number of components. The first component is to design an art exhibit or festival. The exhibit should include at least three genres/media of art (for example: visual art, poetry, dance) and at least 6 works. You may select works by anyone, and from any time period and culture. You should decide what philosophical theme will unify or explain the works in the exhibit.Write an essay explaining your exhibit and how it relates to the philosophical theme you select.

You may include as many supplementary materials as you think appropriate (outlines, links to works, playlists, etc) to support the explanation offered in the paper, but they do not count toward the word limit (you can’t submit Ulysses and call it a day). Your explanation should address the experience you want viewers or attendees to have and the steps you take to secure that experience for them. It should also explain what you think makes that experience worthwhile.

This task has a number of components. The first component is to design an art exhibit or festival. The exhibit should include at least three genres/media of art (for example: visual art, poetry, dance) and at least 6 works. You may select works by anyone, and from any time period and culture. You should decide what philosophical theme will unify or explain the works in the exhibit.

Write an essay of at least 1000 words explaining your exhibit and how it relates to the philosophical theme you select. You may include as many supplementary materials as you think appropriate (outlines, links to works, playlists, etc) to support the explanation offered in the paper, but they do not count toward the word limit (you can’t submit Ulysses and call it a day). Your explanation should address the experience you want viewers or attendees to have and the steps you take to secure that experience for them. It should also explain what you think makes that experience worthwhile.

Criteria: The essay should hit the required number of works and texts and address the topics specified in the task section. The essay should be on-time, on target, of sufficient length, comprehensible, and properly cited.

Additionally, the essay should complete or fulfill at least four of the following tasks or criteria:

Accurate and charitable in its discussion of philosophical texts

Explain the choices of artworks

Explain the intended experience for audience members

Explain the relationship of the artworks to the philosophical texts/themes

“People in Canada are bombarded with information 24/7, much of which is consumed online. It is vital that the public is able to critically assess and recognize misinformation and disinformation online, and avoid online manipulation, especially today with the COVID-19 pandemic spreading worldwide.” How can computer technology support citizens in their quest for accurate information?

Kellogg’s purpose is to educate, equip & inspire brave leaders who create lasting value. Provide a recent example where you have demonstrated leadership and created value. What challenges did you face and what did you learn?