QUESTION:

Expensing of employee stock options (ESOs) is now a requirement in financial reporting both under U.S. GAAP and IFRS. However, management, especially in the United States, successfully resisted expensing for many years before the expensing rules were finally adopted. Even now, accounting for ESOs remain a controversial topic.

Required

a) Discuss the effect of this asymmetric feature of ESOs on managers’ incentive to undertake risky projects. In other words, do these features lead to managers undertaking high-risk projects or low-risk projects?

DETAIL ANSWER. SHORT ANWERS WILL BE REJECTED

Please answer the following questions in your initial post:

• What is the importance of small business in the United States?
• How did the Telfers finance their start-up?
• Why is it difficult for budding entrepreneurs to secure bank financing or venture capital?
• What is an intrapreneur? How does it differ from an entrepreneur?
• How does the notion of taking an existing idea and making it better relate to the successful launch of Pillow Pets?
• Have you or a friend ever had an idea for a product or a service that would make it better? What was it? What is stopping you from implementing it?

To prepare:

• Consider the value of knowing a second or other language.
• Think about possible strategies to counteract those who may perceive second language learners (or non-English speakers in the United States) to be deficient.
• As you review the Learning Resources, think about how diversity of language is as asset.
• Think also about assumptions made about multilingual children/adolescents

Post by Day 3:

Describe at least one advantage and one challenge for child and adolescent development in a multilingual environment. Provide one recommendation to help ameliorate the challenge you identified.

1. Investigate contemporary institutional slavery or human trafficking around the globe, using a specific example. What societal dynamics do these situations have in common with slavery in the United States?

2. Do you believe that slavery is fundamentally wrong? Explain yes or no. Many commodities would be considerably more expensive without the people who work for near to nothing around the world. Would you be willing to pay higher prices if it meant an end to such poor wages and conditions for labor? What about how this affects prices around the world, such as in developing countries?

Answer the following questions in your own words. Explain your choices and your reasons. Provide examples where possible. Be sure to number your answers and present them in order:

Explain the rise of feminism and discuss the issue of gender inequality in health care and education as it relates to women in the United States.

Explain the conflict perspective on Social Security and discuss intergenerational competition and conflict.

Compare and contrast the functionalist (pluralist) and conflict (power elite) perspectives on U.S. power.

Discuss the globalization of capitalism, including its effects on workers, the division of wealth, and the global superclass.

Essay Topic: Impact of Coronavirus

Please discuss the recent pandemic COVID-19, aka the coronavirus. First give intel on the whole pandemic, explaining the root of the virus and how it got its way into the US, based on the updated news. Then talk about the various factors of the pandemic including the effects of it nationwide, especially the United States. Then organize the concerns into categories of food, economy, politics, race, and inequality. Explain each topic under the current pandemic.

• Please make sure to use citations and references for the essay

• Please use APA 6th format if possible

Answer the following Questions using the Measles at Disneyland Article listed below:

1. Apply the epidemiological triangle. Describe the agent, person, and environment.

2. How would you classify the Disease?

3. Identify a prevention strategy for each of the 3 levels of prevention. (Prinmary Prevention, Secondary Prevention, Tertiary Prevention)

Article: Measles at Disneyland, a Problem for All Ages

Measles is once again capturing headlines in the United States. Even though only a small portion of the U.S. population is susceptible, international travel, vaccine refusal or delay, and rare vaccine failures combined with high social contacts allow the highly infectious measles virus to infect susceptible individuals of all ages (1). The story of an unvaccinated child or adolescent contracting measles while traveling abroad and transmitting the virus to others upon return to the United States has been repeated many times in recent years. The 2014–2015 Disneyland-associated outbreak has captured public attention because infants too young to receive the vaccine and children with true medical contraindications to vaccination became infected (2). In addition, Disneyland employees contracted measles and possibly contributed to disease transmission. In 2014, there were 23 measles outbreaks and more than 644 cases of measles (2). More outbreaks owing to vaccine refusal will undoubtedly occur because of sufficient numbers of susceptible individuals in many areas.

Several factors have contributed to parents' refusal to vaccinate their children, and rates of refusal have increased in some states in recent years (3). In addition, although great progress has been made in controlling measles globally, it has recently rebounded in many countries (1). In Europe, where most countries do not require measles or other immunizations for children to attend schools, more than 10 000 cases of measles have been reported each year for several years. The flawed and fraudulent study published in 1998 claiming that the measles-mumps-rubella (MMR) vaccine caused autism has contributed to the hesitancy to vaccinate and the resurgence of measles (1, 3, 4) over the 12 years before the study was retracted. However, even after the study was proven to be based on fabricated data, and numerous reviews and reports in the responsible press discredited the study, fears linger. It is hoped that the recent encouragement by Autism Speaks for parents to vaccinate their children should help increase rates (5).

The relative absence of measles in most areas of the United States for many years has led to an under-appreciation of measles-related complications and mortality that occurs at all ages and in all countries, including the United States. A review of more than 67 000 reported cases of measles in the United States from 1987 to 2000 found that complications include otitis media, pneumonia, diarrhea, and encephalitis in children younger than 5 years and that hospitalization for measles complications was required for approximately 25% of infected children (6). The complication rates are lowest among children and adolescents aged 5 to 19 years, but the rate of complications increases after adolescence, and hospitalization and mortality rates are highest in persons 30 years of age or older (6). In fact, case-fatality rates in adults 30 years of age or older are higher than those in children younger than 5 years.

Much can be done to prevent these outbreaks. Children younger than 12 months of age (the recommended age for the first dose of MMR) and those with medical contraindications depend on high levels of immunity in the rest of the population to provide “community protection,” sometimes referred to as “herd immunity.” These individuals are not immune to measles and will remain susceptible during outbreaks. Parents should be able to take all children to Disneyland and other public places without the fear of measles exposure. Some have proposed removing religious, philosophical, and/or personal belief exemptions to school laws, but enacting these changes could inflame public opinion against immunizations (3, 7). How can adult primary care clinicians assist their pediatric colleagues in boosting community protection? They should routinely review immunization records as they see new patients who are transitioning from pediatric care. The current Advisory Committee on Immunization Practices recommendations advise immunization for potentially susceptible individuals to help prevent future outbreaks (8). Primary care practitioners can also be sure to confirm immunization status of their patients who are health care providers or who plan to travel to other countries (including Europe) where measles is a problem (8). Primary care clinicians should also consider confirmation of immunization status of adult patients working in settings with a high likelihood of exposure to large numbers of children or international travelers, such as schoolteachers or theme park staff. Most adults do not know their detailed vaccination history or have access to their pediatric medical records. Verbal reassurance that “I had all my shots” is insufficient. The simplest thing to do if vaccine status is uncertain is to provide a dose of MMR to those without documentation of 2 doses of measles vaccine after 12 months of age (8). Although serologic testing is an option, it requires multiple visits and possible delays. Primary care physicians also need to be familiar with the clinical signs of measles and promptly report suspect cases to local health authorities to try to limit outbreaks when they do occur.

Measles can be eradicated. However, this will take time; ramped-up efforts to ensure that eligible U.S. children are vaccinated; and greater international collaboration to improve prevention of measles in all countries, including highly industrialized countries with ongoing measles problems (1). Maintaining public trust in immunization and our immunization safety system is essential in helping parents to understand the potential adverse consequences of failure to vaccinate and that processes are in place to ensure that their children receive the safest vaccines possible. Coordinated input from all stakeholders with oversight as recommended in 2011 by the National Vaccine Advisory Committee (9) would enhance public confidence in our immunization programs. Following the framework recommended by the Institute of Medicine (10), constant surveillance and additional studies of vaccine safety to address public concerns should be a priority. Adequate funding is necessary to take advantage of the expanded use of electronic health records to conduct epidemiologic studies that identify or rule out even small postvaccination risks. Also, funding of studies to take advantage of advances in immunology and genomics can allow us to better understand the biological mechanisms for adverse events caused by vaccines and for diseases of concern. Such studies would help counter the common misperception that every illness that occurs after vaccination was caused by the vaccine.

Offer suggestions on how revenue management can be used to actually enhance guest loyalty in the hotel and/or travel industry