Assignment Steps

Scenario: Green Pastures is a 400-acre farm on the outskirts of the Kentucky Bluegrass, specializing in the boarding of broodmares and their foals. A recent economic downturn in the thoroughbred industry has led to a decline in breeding activities, and it has made the boarding business extremely competitive. To meet the competition, Green Pastures planned in 2017 to entertain clients, advertise more extensively, and absorb expenses formerly paid by clients such as veterinary and blacksmith fees.

The budget report for 2017 is presented as an attachment. As shown, the static income statement budget for the year is based on an expected 21,900 boarding days at $25 per mare. The variable expenses per mare per day were budgeted: feed $5, veterinary fees $3, blacksmith fees $0.25, and supplies $0.55. All other budgeted expenses were either semifixed or fixed.

During the year, management decided not to replace a worker who quit in March, but it did issue a new advertising brochure and did more entertaining of clients.

Develop a 700-to 1050-word examination of the financial statements and include the following based on the static budget report:

• What was the primary cause(s) of the loss in net income?
• Did management do a good, average, or poor job of controlling expenses?
• Were management's decisions to stay competitive sound?
• Prepare a flexible budget report for the year.
• Based on the flexible budget report:
• What was the primary cause(s) of the loss in net income?
• Did management do a good, average, or poor job of controlling expenses?
• Were management's decisions to stay competitive sound?
• What course of action do you recommend for the management of Green Pastures?

Show your work in Microsoft Word or Excel.

Complete calculations/computations using Microsoft Word or Excel.   

University of Phoenix Material                      

Green Pastures

Static Budget Income Statement

For the Year Ended December 31, 2017

Actual               Master Budget              Difference

Number of Mares                                                         52                                 60                      8 U

Number of Boarding Days                                      19,000                         21,900                 2,900 U

Sales                                                                $380,000                       $547,500           $167,500 U

Less: Variable Expenses

            Feed                                                     104,390                         109,500                 5,110 F

            Veterinary Fees                                       58,838                            65,700                 6,862 F

            Blacksmith Fees                                    4,984                                 5,475                  491 F

            Supplies                                               10,178                             12,045                 1,867 F

Total Variable Expenses                                    178,390                         192,720               14,330 F

Contribution Margin                                           201,610                         354,780            153,170 U

Less: Fixed Expenses

            Depreciation                                         40,000                             40,000            -0-

            Insurance                                              11,000                             11,000            -0-

            Utilities                                                 12,000                             14,000            2,000 F

            Repairs and Maintenance                      10,000                             11,000            1,000 F

            Labor                                                    88,000                             95,000            7,000 F

            Advertisement                                       12,000                               8,000           4,000 U

            Entertainment                                        7,000                                 5,000           2,000 U

Total Fixed Expenses                                        180,000                         184,000            4,000 F

Net Income                                                       $21,610                         $170,780           $149,170 U

C++

The Caesar cipher is one of the earliest known and simplest ciphers. It is a type of substitution cipher in which each letter in the plaintext is 'shifted' a certain number of places down the alphabet.

You are tasked to create an encryption program which takes a key word. The keyword will fill the first part of the shifted array. The remaining letters will fill the end of the array. It should look like this:

Key=”TOY

You should have an interactive menu with the following options:

1 Enter Key word //takes new key word and re-aligns shifted array

2 Encrypt message//takes a message of 140 characters and encrypts message

3 Decrypt message//takes an encrypted massage of 140 characters and decrypts it

4 Quit//exits program;

A couple tips:

Use the copy function from the <cstring> library not the <algorithm> library. If you use the algorithm library you need to make a change in visual studios precompiler settings or you will get an error. You cannot assign arrays using the ‘=’ operator; only individual indices of the array can be assigned this way.

Take one case or the other for input. All Caps or all lowercase. You can use “toupper(<char>)” to set all letters to upper case: http://cpp.sh/7gwx

/* toupper example */

#include <stdio.h>

#include <iostream>

#include <ctype.h>//for toupper

using namespace std;

int main ()

{

int i=0;

char str[]="Test String.\n";

char c;

while (str[i])

{

    c=str[i];

    str[i]=toupper(c);

    i++;

}

std::cout<<str<<endl;

return EXIT_SUCCESS;

}

When encrypting/decrypting, don’t change characters that are not in your Array set like punctuation and spaces

Memory is the ability to store and retrieve information over time and is the result of the processes of encoding, storage, and retrieval. Memory plays a role in the most mundane activities, such as remembering where the car keys are, and the most elaborate of processes, such as forming a personal identity or establishing neural connections. Memories are not passive recordings of the world, but instead result from combining incoming information with previous experiences. Encoding is the process of linking new and old information together and turning that information into lasting memories. Memory is influenced by the type of encoding we perform regardless of whether we consciously intend to remember an event, fact, or experience. Semantic encoding (actively linking incoming information to existing associations and knowledge), visual imagery encoding (converting incoming information into mental pictures), and organizational encoding (noticing relationships among items to be encoded) all enhance memory. Different regions within the frontal lobes play important roles in semantic encoding and organizational encoding, whereas the occipital lobes are important for visual imagery encoding.

Lucky Sevens Exercise

A casual glance at the world reveals that an inordinate number of things seem to conform to the 7 ± 2 rule made famous by George Miller in 1956, who found that the capacity of short-term memory was 7, plus or minus 2, chunks of information. The creations of ZIP codes, telephone numbers (with or without area code), Social Security numbers, and 5-, 7-, or 9-point Likert scales all suggest that people have difficulty keeping track of information that goes beyond 9 or so chunks, or discriminations. Furthermore, in 1961 anthropologist Anthony Wallace studied vastly different cultures ranging enormously in size and still found a striking similarity: In each case the number of dimensions needed to account for kinship terms (“aunt,” “cousin,” “father”) was relatively invariant, ranging from about 5 to 9. It seemed to Wallace that the development of language, even across cultures, obeyed the constraint found in human cognitive processing.

Looking at your current world, generate examples of people, events, or things in the word that can be packaged with this 7 (+ or – 2) range. Here are some examples to give you some ideas: lucky number 7; 7 days of the week; 7 dwarfs.

Do your examples of “set of seven” represent simple numerology and coincidence or were the examples designed specifically to better accommodate the human memory?

*** Provide information from one or more scholarly sources with an in-text citation and match referencing to support your discussion. Wikipedia is not a scholarly source. Discussion without a source will receive zero (0) point.

*** Responses to Discussion Question should be 200 words or more and substantive-this does not include assignment or references. A good practice to produce a response in Word Document to monitor word count, copy and paste into the message area. Please be sure to include proper APA in-text citation and reference for all information.

1. Accounting is subject to the rules of Generally Accepted Accounting Principles (GAAP), which sets provisions for how accounting information is presented. Sometimes, GAAP requires actions that affect reported financial results, think revemue recognition, reserves for doubtful accounts, alternative depreciation methods, accounting for taxes. Do accounting profits provide a good measure of business performance? Why or why not?
2. The goal of financial management is to maximize the wealth of the shareholders. Do you think management should focus more on generating profit or cash flow?

3. While value is a word we alll use, what we mean by value is not always consistent. When you think about "value," what does it mean?

7. Choose four of the terms/techniques listed below and for each one: i) Explain the meaning of the term/technique
   ii) Give two examples of its application.

   ii) Explain some of the practical limitations of which users should be aware with regard to the term/technique.

   a) Post completion audit of project cashflows.
   b) Benchmarking.
   c) Target Rate of Return pricing.
   d) Value added and non value added costs.
   e) Not yet controlled resources/ already controlled resources. f) Learning curve.

   (5 marks per term/technique)

   Note: only the first four answers provided will be marked. Examiners value the use of your own words. The word limit for each answer is 200 words

Imagine you are working at a doctor's office. You are approached by the office manager, who asks you to develop an effective way of storing patient information. Write a 350- to 700-word summary to your office manager informing her of the advantages of using electronic health records (EHRs) to store patient information. Be clear and concise, use complete sentences, and use examples to support your responses. Include the following in your response: Discuss the functions and advantages of using EHRs. Discuss three to four forms used to keep patient information in EHRs. What is the purpose of each form? Cite any outside sources. For additional information on how to properly cite your sources, log on to the Reference and Citation Generator in the Center for Writing Excellence.

Objective:

Explain the legal protection available to the holder of a trade secret

Assignment Overview:

In this web research and writing assignment, you will research a case involving misappropriation of a trade secret, and write a short summary of your findings.

Deliverables:

A 150-word (2-3 paragraph) paper

Step 1: Research a case involving misappropriation of a trade secret.

Through Internet research, locate and select a case involving misappropriation of a trade secret.

Step 2: Write a short summary of your findings.

With respect to the case you select, prepare a short paper covering each of the following:

The facts of the case

The procedural history of the case

The question(s) of law before the court

The court's ruling

Why you either support or oppose the court's ruling