In 2019, the University of Alabama (UA) homecoming event took place in Tuscaloosa from July 21 until July 24, 2019. People at the event included UA Alumni, their families, and friends who did not attend UA. Between August 3 and August 15, some of those who had been present at the event became ill with a type of pneumonia. No one attending the event had the disease before July 21, 2019. The number of UA alumni and non-Alumni who acquired the illness between August 3 and August 15, 2019, is shown in the table below.

Had pneumonia     
Yes   No     
Non-UA Alumni   50   750     
UA Alumni 300   900  

1) Compute the cumulative incidence of pneumonia among UA Alumni

Interpret the result

2) Compute the cumulative incidence of pneumonia among Non- Alumni

Interpret the result

3) Calculate the cumulative incidence ratio of pneumonia among UA Alumni compared to Non- Alumni

Interpret the result

4) Calculate the cumulative incidence difference of pneumonia among UA Alumni compared to Non- Alumni. (2pts)

Interpret the result

Write the names of 12 people who have, in some way, shaped who it is that you have become. These might be from your past or your present, real or fictional, someone whom you may or may not have actually met, someone who affected you in a positive or a negative
way, etc. After each name, write a sentence or two about the way(s) in which the person influenced your identity.
Example:
1. Mother—She instilled a sense of responsibility in me by the way she took care of us as a single parent who…
2. Father—He left the family when I was two years old. As a result, my view of what it means to be a good husband and father is…
3. Bill (best friend in high school)—I am now very cautious about using drugs or alcohol because my friend Bill…
4. Anne Frank—Because of how Anne was treated, I …

Then,  write out a ten-point statement answering the question, “Who am I?” based on the influences of those twelve people.
Example:
“Who am I? I am a person who takes responsibility for…”

1.Using Carrol’s pyramid of CSR and information from the case study, identify the corporate social responsibilities of Philip Morris International in the context of its operations in North Carolina. In your view, discuss why these responsibilities are important to Philip Morris International?

The US children working in tobacco fields: 'I wanted to help my mama'

Luis is just 14 years old, but he already has an exhausting, dawn-till-dusk job. Last summer, he started working in tobacco fields in North Carolina.

Even though Luis is just a child – too young to buy cigarettes – it is legal for him to work here in the US.

The job pays about $7.25 per hour.

Monday through Saturday last summer, when he was not in school, he rose at 5am, dressed in long sleeves, jeans, boots, gloves, a hat and a plastic poncho, and waited for a van to drive him to fields as far as an hour away. He came home around 7pm. This is a typical schedule for laborers in this tough and dangerous job.

Workers in tobacco are vulnerable to heat sickness, in temperatures which regularly reach 32C (89F); they risk injuries from sharp objects; and, if the Trump administration has its way, children will return to using the most toxic agrochemicals.

Then there is the plant itself. Tobacco naturally contains water-soluble nicotine. This makes morning dew or overnight rain a vehicle for huge doses of nicotine. Workers are regularly exposed to six cigarettes’ worth of nicotine per day, one study found. This can result in acute nicotine poisoning, called green tobacco sickness, characterized by nausea, vomiting, headaches and dizziness.

“I wanted to help my mama,” said Luis. He wanted to work, he said, “to get school supplies, so she doesn’t have to waste money”. Luis is the son of a cervical cancer survivor. He started to work when his mother, a waitress, was too ill to hold a job. (The Guardian has changed the names of workers and their families in this report.)

“It’s heavy work, very hard,” said Luis’s mother. But, she said, “there’s no choice”. Children need to help buy “clothes, shoes, their own things, things they need”. She said it would be “better when they were older, but he started because I had cancer ... He was helping me as well as my older son.”

In the US, lax laws and an informal economy in which landowners are removed from hiring laborers allow teens to work growing and harvesting tobacco. This contravenes some tobacco companies’ own policies, which often prohibit children from performing hazardous work.

“There’s a lot of 14-, 15-year-olds working in the fields,” said Antonio, a 19-year-old who has done so since he was 15, a history confirmed by his mother. “They need money or they want to work,” Antonio said.

Altria, parent company of Philip Morris USA, which produces Marlboro cigarettes, said growers were “prohibited from hiring those less than 16 years of age, and may only assign hazardous duties to workers 18 and older. Both are above the legal requirements. We require parental consent for those under 18 working in tobacco farming.”

The company also said it reviewed all growers every three years. In 2017, it found only one case of child labor, in which a farmer hired two 15-year-olds.

“While the individuals were no longer employed by the grower, the contract requirements were reviewed with the grower to strengthen their understanding of the minimum age requirement,” the company said. The company also said it had hired third-party assessors to monitor labor conditions.

Miguel Coleta, director of sustainability for Philip Morris International, said the company had been “making progress in tackling complex labor issues on farms supplying to PMI and our standards exceed US in many areas”.

“Challenges remain, and PMI continues to work with Verité and the Farm Labor Practices Group on systemic issues associated with child labor, grievance mechanisms to protect workers’ rights and to achieve meaningful improvements on the ground,” said Coleta.

In 2015, PMI adopted a new leaf-buying model in the US, and it now buys through the third-party leaf buyers Alliance One International Inc and Universal Leaf North America. At the time, Human Rights Watch said the move would improve labor conditions on US farms.

The Guardian interviewed several teens, parents, and labor organizers for this story. They described a picture in which child labor was commonplace. However, many said they depended on their children’s income to make ends meet. Many of those interviewed also work in other crops, including picking cucumbers, peppers or other vegetables.

“It’s the fact that we have to do it, because there is no alternative,” said Laticia Savala, a labor organizer with the Farm Labor Organizing Committee (Floc) in North Carolina. Floc does not support outlawing child labor in fields, because organizers feel it would harm families who depend on children’s income. However, needing the money does not lessen the harm.

“What mom wouldn’t want their kids studying [rather] than working in the fields?” asked Savala. “You’re forced into doing something.” If labor conditions on farms “were better, probably child labor wouldn’t exist”.

The world’s largest tobacco-producing countries span the globe. They include Brazil, China, India, Indonesia, Malawi, Pakistan and the United States.

Together, North Carolina and Kentucky produce 70% of the 700m pounds of tobacco grown in the US each year. Only 0.04% of US farmland grows tobacco, but the United States is still an international juggernaut, the fourth-largest producer in the world.

North Carolina is just one part of a global supply chain that feeds cigarette makers with tobacco leaf. However, the value of tobacco farming is dwarfed by the value of the global tobacco products. Tobacco farming was worth $19.1bn in 2013. Once leaf is manufactured, marketed and branded, tobacco products were worth $783bn the same year.

North Carolina’s farmers employ mostly Latin American workers, who toil in fields owned by white, ageing farmers. The US does not grant agricultural workers collective bargaining rights and workers are sometimes undocumented. Workers are vulnerable to wage theft, exploitation and dangerous working conditions.

Because children work in an informal economy, there is no data on how many might work in fields in summer months, or even when they should be in school. A 2014 report by Human Rights Watch (HRW) was the first in recent memory to ignite debate about child labor in tobacco in the US. The advocacy group followed up the report in 2015, and found little had fundamentally changed in fields.

“If you appear younger than 16, they’ll ask,” said 19-year-old John about children working on the fields. “But otherwise, no,” they don’t ask. Many contractors, one mother said, encouraged children to lie about their age.

Attempts have been made to regulate tobacco growing in the past. In 2012, the Obama administration attempted to make it illegal for children younger than 16 to work in tobacco. But the Department of Labor backed down after Republicans falsely argued the measure would prevent children from working on family farms.

At the state level, as recently as 2017, the Democratic Virginia delegate Alfonso Lopez tried to introduce a bill to bar child labor on tobacco farms. He was blocked by Republicans.

“If this was your kid, would you be OK with having them work in this job?” Lopez asked at the time as the bill was shelved. “Would you? I don’t think you would. So why is it OK for kids you don’t know to do this job?”

When criticism of child labor on US farms reached its peak in 2014, Philip Morris International hired a company to audit its supply chain. It found children working in hazardous conditions on 16% of the US farms it visited.

However, auditors concluded: “The root cause of many labor related issues in the US is the lack of sustainable, reliable workforce exacerbated by poor US immigration policies.”

The US has signed an international human rights convention meant to protect children “from economic exploitation” and work likely “to be harmful to the child’s health or physical, mental, spiritual, moral or social development”. To that end, it encourages trading partners to meet these standards, and publishes an annual report on the “worst forms of child labor” around the world.

One country singled out in the report was Malawi, visited by the Guardian earlier this year as part of an investigation, where children “continue to engage in the worst forms of child labor, including in the harvesting of tobacco”, the most recent report by the US Bureau of International Labor Affairs said.

The tobacco industry, through its Eliminating Child Labor in Tobacco Growing Foundation, agrees “in principle” children should be prohibited from hazardous work, “particularly the use of machinery and agrochemicals by children in tobacco farming”.

The Trump administration, meanwhile, is hoping to further deregulate farm labor. Rules put into place after the 2014 HRW report are being rolled back by the US Environmental Protection Agency, which is examining whether children should again be allowed to work with dangerous pesticides on farms.

“I’ve worked in the field as well; it’s very difficult. For a young person it’s worse,” said Antonio’s mother, a 37-year-old with three sons who works behind the counter of a rural convenience store. Teens often prefer farm work to other work, she said, “because they’re given jobs despite their age”.

Dominance of American tobacco has waned in recent decades, as the tobacco supply chain has globalized. This and the deregulation of US tobacco price controls has encouraged consolidation. Where in 1978 there were 188,000 tobacco farms, today there are around 4,200.

“A lot of times they’re underage and they lie and say they’re 16 or 17, but they’re actually 13 or 14 years [old],” Antonio’s mother said. “It’s hard, but there aren’t any more options.” She said claims that child labor was not happening on tobacco farms were “a lie”.

• The names of workers and their families have been changed

Complete the following table:
--------------------------------------------------------------Account to be debited ---- Account to be credited

Started business with $200,000 in the bank
      
Kowus lent the company $15,000 in cash
      
Bought goods on credit from G. Gowen $1,530
      
Sold goods for cash to B. Brown$1,300
      

Proprietor puts further amount into business by cheque, $125,000     

Bought office furniture by cash $63,700 from Amben Ltd.
      
A debtor, J. Pike paid us by cheque $3,000
      
Bought car on credit from Kowus Motors $94,000
      
Paid office expenses by cheque, $300
      
Paid salaries in cash $79,000
      
Cash sales $10,200
      
Paid business rates by cheque $3,600
      
Returned goods to B. Brown
      
Sold goods on credit to T. Potts $2,300
      
Goods were returned to us by T. Potts $560
      
Cash drawings by proprietor, $2,000
      
A debt owing to us by T. Potts $368 is written off as bad debt.  

   
Paid $400 cash in hand into the bank account.
      
Paid motor vehicle expenses by cheque $400
      
Bought goods for cash $450.
      

Write a 175- to 260-word response to both question 1 and 2

The West End Boutiques company was founded by Libbie Williams in 1990 with a single store in College Station, Texas, and the company now has 21 shops located in the triangle of Dallas, San Antonio, and Austin, Texas. Libbie was an accounting major in college, passed the entire CPA in her first attempt with high scores, and worked for one of the large CPA firms for 11 years prior to opening her first store. Based on her work experience, she fully understands the value of strong internal controls. Further, she recently selected a state-of-the art accounting system that connects all of her stores' financial transactions and reports.

Libbie employs two internal auditors who monitor internal controls and also search for ways to improve operational effectiveness. As part of the monitoring process, the internal auditors take turns conducting periodic reviews of the accounting records. For instance, the company takes a physical inventory at all stores once each year and an internal auditor oversees the process. Chris Domain, the most senior internal auditor, just completed a review of the accounting records and discovered several items of concern. These were:

• Physical inventory counts varied from inventory book amounts by more than 6% at two of the stores. In both cases, physical inventory was lower.
• Two of the stores seem to have an unusually high amount of sales returns for cash.
• In 9 of the stores, gross profit has dropped significantly from the same time last year.
• At 4 of the stores, bank deposit slips did not match cash receipts.
• One of the stores had an unusual number of bounced checks. It appeared that the same employee was responsible for approving each of the bounced checks.
• In 7 of the stores, the amount of petty cash on hand did not correspond to the amount in the petty cash account.

Requirements

1. For each of these concerns, identify a risk that may have created the problem.
2. Recommend an internal control procedure to prevent the problem in the future.

In 2020, Amanda and Jaxon Stuart have a daughter who is 1 year old. The Stuarts are full-time students and they are both 23 years old. Their only sources of income are gains from stock they held for three years before selling and wages from part-time jobs.

What is their earned income credit in the following alternative scenarios if they file jointly? Use Exhibit 8-10. (Leave no answer blank. Enter zero if applicable.)

a. Their AGI is $18,400, consisting of $6,700 of capital gains and $11,700 of wages.

b. Their AGI is $18,400, consisting of $10,100 of lottery winnings (unearned income) and $8,300 of wages.

c. Their AGI is $28,150, consisting of $23,100 of wages and $5,050 of lottery winnings (unearned income). (Round your intermediate calculations to the nearest whole dollar amount.)

d. Their AGI is $28,150, consisting of $5,050 of wages and $23,100 of lottery winnings (unearned income). (Round your intermediate calculations to the nearest whole dollar amount.)

e. Their AGI is $10,100, consisting of $10,100 of lottery winnings (unearned income).

EXHIBIT 8-10 2020 Earned Income Credit Table

Describe an action a regulatory agency took against a business in the past 6 months. Post a link to your source. Do you agree or disagree with the action? Explain your reasoning and support it with the materials from this week.

Make sure you provide the link to the source and also make sure the company is in the US

At a certain university, 40% of the students come from Orange County, 20% come from Los Angeles County, 20% come from another county in California, 10% come from another state, and 10% come from a different country. Zoe wants to see if the students in her class fit or do not fit this profile. She takes a sample: 100 come from Orange County, 35 come from Los Angeles County, 30 come from another county in California, 20 come from another state, and 15 come from another country. Please calculate the test statistic, state the critical value, and come to a conclusion concerning the make-up of the class. Let α = .05.