please do not answer by hand written  

2. Going ON-LINE in a Hurry: You are working for the Crisis Management Team at a University XYZ. In light of the current events on campuses for the decisions that needed to be made in response to the pandemic, your team has been asked to develop a plan to convert the University of XYZ's classes on-line. Using your knowledge of systems engineering and co-ops, identify the Scope, Current situation, Justification for the Change, Proposed response, Operations

Scenarios, Impacts, and Analysis University XYZ needs to help develop a plan to convert classes on-line.

Case Study #1                          WALITAN CONSTRUCTION COMPANY

Ashley Wesley is the assistant controller at the Walitin Construction Company. Walitin is headquartered in Miami, Florida, and has a general contractor’s license in 30 differ­ent states. It is a privately held company with about 5,000 stockholders, with the majority of the stock being owned by the Walitin family.

Roberta Walitin has been the CEO of Walitin Construction for the previous 12 years. Everyone considers her an excellent leader with excellent business skills. She has an undergraduate degree from the University of Illinois in engineering and an MBA from the same school with a concentration in accounting.

Roberta has always insisted on ethical business practices, so two years ago she worked
with Ashley to set up an ethics hotline, which Ashley personally manages on a daily
basis. Anyone either inside or outside of the company can submit tips anonymously by e-mail, telephone, or a special Web page she had set up. There is a prominent link to the hotline on the home page of the company’s Web site.

Since Ashley set up the hotline, she has received three tips, all via the Web. In every case, the tip was about a subcontractor overbilling the company for services ren­dered. In two of the cases, she was unable to confirm or disconfirm whether there was fraud, mainly because it is almost impossible to investigate the work of a sub­contractor on a job that has already been completed. But in the other case, she caught a roofer billing for fictitious work. She did not report the fraud to authorities, but Roberta did immediately replace the subcontractor with another roofing company. Ashley reports to Bob Benson, Walitin’s controller. He’s been with the company for many years and works very closely with Roberta. His main interest seems to be producing the financial statements and working with her to obtain new clients. Roberta and Bob spend large periods of their time going to lunches with clients, participating in civic meetings, and helping in small community-service construc­tion projects.

Because Bob is busy so much of the time with outside activities, Ashley pretty much runs everything in accounting on her own except for the software and hardware, which Bob manages in conjunction with the head of the IT department.

Bob is not interested in details, and anytime Ashley tries to explain something to him, he simply waves a hand and says, “Don’t worry me with operational issues. Just take care of it.” Ashley has learned to live with his hands-off approach.

Overall, Ashley runs everything smoothly. Her main problem is that Betty Grabber, the senior accountant reporting to her, wants Ashley’s job. To make things worse, Betty is a niece of Roberta Walitin’s husband.

Betty is a very wily person. Her goal is to have Ashley fired, and she’s been using her family connections to get the message to Roberta that Ashley is scheming to have Bob Benson, the controller, fired. Ashley also suspects that Betty has been spreading a rumor that she’s planning to go to work for a competitor if she is not successful in tak­ing over Bob’s job.

Ashley is unsure as to whether Bob is aware of the rumors. He seems to be avoiding her recently, and there seems to an edge in his usually friendly voice. Ashley is feeling depressed just thinking about it. She’s heard that Bob is having serious marital prob­lems. Perhaps those problems are affecting the way he acts.

This morning Ashley had a major surprise when she started reading her e-mail, which contained a new anonymous tip. Someone had submitted it last night via the Web, and it had automatically been forwarded to her via e-mail. The tip read as follows:

To: Walitin Tip System

From: http://[email protected]

Sent: Tuesday 8/1/2015

Ms. Wesley,                                                                

I’m sending this tip to help you. I understand what you are going through. You’re working for a liar and a thief. Bob Benson is hacking the accounting system to produce fraudulent financial statements. He’s doing it in such a way that you’ll get the blame. It’s going to be a big mess.

What should Ashley do? Should she try to investigate? Should she report the tip to Roberta?

Evaluate Walitin’s hotline and make recommendations for its improvement.

1. Decision-making to place a DNR order on a patient's record should include which of the following considerations (check all that apply):

Select one or more:

a. Four to six minutes after cardiac arrest, or loss of circulation, the brain suffers significant damage, with resulting cognitive deficits, and if it is not performed quickly enough, CPR may result only in the rescue of a severely brain-damaged individual.

b. A decision for "full code" ("Attempt CPR") or "no code" (DNR/DNAR) should be weighed carefully against the patient's overall condition, health, prognosis, and goals of treatment.

c. Elderly patients subjected to CPR often suffer secondary injuries, including cracked ribs, broken sternum, and damage to internal organs.

d. The success rate for in-hospital CPR attempts is very low, particularly for elderly patients, where success is defined as "surviving to discharge with baseline neurological function intact."

e. CPR promises very different results for different patients, dramatically helping some and burdening others.

2. The Uniform Determination of Death Act, 1981, established federal guidelines for states to follow in passing legislation regarding the legal definition of death. Please identify the definitions (or criteria) of death that are recognized by the UDDA and all 50 states---check all that apply:

Select one or more:

a. "Higher brain death" (or "neocortical" brain death), meaning, an individual is dead if she suffers the irreversible loss of consciousness, due to massive damage to the cerebral hemispheres.

b. "Brain stem death," meaning, an individual is dead if she suffers the irreversible loss of function of the entire brain, except for minimal brain stem function, even if it is sufficient to support respiration.

c. "Cardiopulmonary death," meaning, an individual is dead if she suffers irreversible cessation of circulatory and respiratory function.

d. "Brain death," or "whole brain death," meaning, an individual is dead if she suffers the irreversible loss of function of the entire brain, including the brain stem.

e. "Coin toss death," meaning, heads you're still with us, tails you're gone.

3. Even the most careful advance directive can be difficult to apply in a given set of circumstances, due to vagueness, ambiguity, lack of relevance to the patient's actual (vs. anticipated) illness, and so forth, making ethics consultations necessary, regardless of the patient's planning.

Select one:

True

False

4. Some critics of advance directives are skeptical that a competent individual can rightly decide his own future best interests, once he has become incompetent; the personality and personal-identity changes are so radical, as aging and disease progress, that the future incompetent person will have a distinct identity from the competent person now making plans for him. Thus, those plans have no ethical basis, no more than those that I might make for you, without your permission.

Select one:

True

False

5. The patient's right to provide informed consent to treatment has been recognized in contemporary times, as an expression of respect for patient autonomy as an ethical principle, as well as an extension of the legal right to self-determination over one's own body; however, the patient's right to refuse treatment---especially life-sustaining treatment without which she would die---has not yet gained significant acceptance in bioethics nor legal recognition in the courts.

Select one:

True

False

6. Which of the following individuals was at the center of the court case in which the US Supreme Court first accepted the principle that patients capable of making medical decisions have a right to refuse life-sustaining treatment under the due process clause of the Constitution and the common law principle of informed consent?

Select one:

a. Nancy Cruzan

b. Robert Wendland

c. Karen Ann Quinlan

d. Terri Schiavo

7. Advance directives, allowing people to document their treatment preferences just in case they become incapacitated, typically take two forms: Living wills, in which the patient records treatment preferences relative to different possible conditions, illnesses, or treatment options; and health care proxy appointments, in which the patient nominates another person to make decisions on her behalf, according to her known wishes and best interest.

Select one:

True

False

Job order cost accounting for a service company

The law firm of Furlan and Benson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July:

a. Provide the journal entries for each of these transactions.

Feedback

b. How much office overhead is over- or underapplied? Enter your answer as a positive number.
$ Overapplied

c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.
$

What does the duty to mitigate require of an employee whose position has been constructively terminated?

A. It requires the former employee to take reasonable steps to find comparable employment.

B. The employee could be required to accept a lower position in the same company.

C. It requires the former employee to take the first job available.

D. The individual is expected to accept a lower-level job in another company to reduce his loss.

The following information is available for Bob and Brenda Horton, a married couple filing a joint return for 2020. Bob is 61 and Brenda is 60.  They have fully supported their son, Charles age 31 (a US citizen) who lived with Bob and Brenda all of 2020. Bob and Brenda fully supported Charles for all of 2020. Charles only source of income was $3,990 from unemployment.

The following information relates to Bob and Brenda for 2020:

      Salary – Bob                                               $80,000

      Salary – Brenda                                              120,000                                                  

      Interest income (from bank account)                   150

      Interest Income from State of NY bonds             4,000

      Capital Loss on the sale of ZeZ, Inc stock         (7,220)

      Property taxes paid                                          4,000

      State income taxes paid                                   5,000

      Home mortgage interest paid                           6,000

      Charitable contributions paid                           3,000

      Federal Withholding                                      39,000

1. What is the amount of their gross income?

2. What is the amount of their adjusted gross income?

3. What is the amount of their taxable income?

4. What is the amount of their tax liability?

Tax liability (using rate schedule)

5. What is the amount of their tax due or (refund)?

We are almost finished the semester and we have learned quite a lot about public speaking and group work. Some of you may have had some great experiences in a group and others might have had issues. This does not come from luck, but how we build relationships and how we use communication. Understanding people and contexts better enables us to better achieve win-win solutions in our interpersonal daily conversations. Think about how you communicate on dates, in friendships, and in public. Do you reveal everything about yourself instantly. Remember that our social media sites are often basically an A - Z of who we are once someone is connected. Do we want all that information out there? Is it better to meet someone and slowly exchange information? Are you the type that immediately adds someone you like to your social group online? What are the consequences? What can you learn from the different models of self-disclosure and communication climates? Think of a situation in the past that would have benefited from this knowledge.

Plantwide Overhead Rate versus Departmental Rates, Effects on Pricing Decisions

Cherise Ortega, marketing manager for Romer Company, was puzzled by the outcome of two recent bids. The company's policy was to bid 150 percent of the full manufacturing cost. One job (labeled Job 97-28) had been turned down by a prospective customer, who had indicated that the proposed price was $3 per unit higher than the winning bid. A second job (Job 97-35) had been accepted by a customer, who was amazed that Romer could offer such favorable terms. This customer revealed that Romer's price was $43 per unit lower than the next lowest bid.

Cherise has been informed that the company was more than competitive in terms of cost control. Accordingly, she began to suspect that the problem was related to cost assignment procedures. Upon investigating, Cherise was told that the company uses a plantwide overhead rate based on direct labor hours. The rate is computed at the beginning of the year using budgeted data. Selected budgeted data are given below.

Cherise also discovered that the overhead costs in Department B were higher than those in Department A because B has more equipment, higher maintenance, higher power consumption, higher depreciation, and higher setup costs. In addition to the general procedures for assigning overhead costs, Cherise was supplied with the following specific manufacturing data on Jobs 97-28 and 97-35:

Required:

1. Using a plantwide overhead rate based on direct labor hours, develop the bid prices for Jobs 97-28 and 97-35 (express the bid prices on a per-unit basis). If required, round your answers to the nearest cent.

2. Using departmental overhead rates (use direct labor hours for Department A and machine hours for Department B), develop per-unit bid prices for Jobs 97-28 and 97-35. If required, round intermediate computations and final answers to the nearest cent.

3. Compute the difference in gross profit that would have been earned had the company used departmental rates in its bids instead of the plantwide rate. Round your intermediate computations to two decimal places and final answer to the nearest dollar.
Gross profit would have increased by $

Feedback

1. Plantwide OH rate is based on total estimated Overhead and total estimated driver. After you determine the bid price remember to express it in per-unit basis.

2. Departmental OH rate is based on the individual department estimates and the chosen driver.

Generally, from an investor’s point-of-view, time zero is synonymous with

A : the end of an investment period.

B : a negative cash flow.

C : the date at which interest earned has completely depleted.

D :  a positive cash flow.