Janet, after years of working as a hairdresser and as a makeup artist, decided to go into business for herself. Over time the business has grown into a spa and beauty retreat and she now employs a few staff. With her growing operation she has identified the need to implement a computerized accounting information system. In order to have a system that meets her needs exactly and also to save cost, she has asked you to create a simple, customized solution for her business. Her immediate need is for a customer sales information system, so that is what you will now create. With customer service being so important to Janet, her customers tend to become regulars and she wants to maintain a record of each customer’s contact information and preferences so that the spa will know what is important to the customer without having to be told each visit. The customer information that Janet considers important to maintain is the full name, cellphone number, favourite treatment, and special considerations (e.g. some customers have allergies or require fragrance-free products). For employees, Janet just needs to record the names and cell phone numbers in the database. The spa also has a standard list of services which each have a standard name, description and price. Janet also wants a database record of each customer visit both for customer billing at the time of service, as well as for future analysis. Janet wants to refer to these sales transactions as “Visits” in the database in order to reflect the spa’s focus on customers’ experiences. For each of these customer visits it is important to record a unique visit identifier, the date, the customer, the main staff member who served the customer, and the service or services experienced (sold). ACCT 3015 Assignment 1 – This is an individual assignment Page 2 of 3 Your Assignment Note: You might find this and other Unit 3 references to be useful while completing this assignment: https://www.datanamic.com/support/lt-dez005-introduction-dbmodeling.html Please submit

Questions 1-3 in either Microsoft Word or PDF format, and Question 4 in Microsoft Access. Submit your files to the Assignment 1 dropbox before the deadline. This is worth 15% of your course grade.

Question 1 (3 points):Based on your analysis of Janet’s requirements, list out the entities and relationships that should be present in the database, indicating the cardinality of each relationship.

Question 2 (3 points): Create the Logical E-R data model

Question 3 (5 points): Create the Physical E-R data model, showing how you went from the Logical to the Physical using best practices.

Question 4 (4 points): Create the resulting accounting information system in LibreOffice Base (which is free) or in Microsoft Access.

In several paragraphs, please answer the following case study question to the best of your ability.

In answering these case study questions, students are reminded that they need to refer to ethical theories (Bentham, Mill, Kant, Rawls, and Aristotle) and inherent values (Life, Happiness, Equal Worth and Autonomy) to justify their answers. They may also refer to specific articles we have read and discussed in class.

You work at a small tech company that is creating an app that would allow people to share pictures, notes, videos and thoughts with their very close friends and family. The app is built around the concept of Facebook, but geared towards private, intimate sharing. The idea is to market the app as something like Facebook that allows you to maintain meaningful personal connections with close family and friends. Rather than having hundreds or even thousands of people privy to your information, this app would allow you to share with a handful of those people whom you are closest to.

Currently, the app is being given away for free on all the major app distributions sites (Google Play, the Istore, etc.) The app is advertised as personal and secret. And it is growing in popularity. People seem to love the idea of having a private way to communicate with a close-knit group securely and safely. You feel proud of the work you are doing allowing people to maintain strong personal connections across vast distances.

However, one of your very close friends has refused to download the app. At first you were stunned as to why they resisted doing so, and a bit hurt that they didn’t want to have this close personal connection with you. Your friend explained that they had carefully read all the terms and conditions attached to the app, and noted that it was far from secret. The data people shared with their intimate friends using the app was being collected and sold to various advertising and market research companies. This is why the app was able to be given away for free. Your whole livelihood, in other words, has rested on the mining of data that people likely believe to be secret and private.

You dismiss your friend as too worried about this at first. After all, the data is stripped of any identifying features before it is sold. It’s not as though a name and email address were attached. The data is mostly just following trends such as location, word usage, number of close personal friends, etc. But as time goes by, you find yourself worrying more and more about the way the app is marketed. Is it right to market the app as personal and secret? Especially given that everything that is posted might be sold to another company? On the other hand, the Terms and Conditions do state clearly that this is what happens to user data. So if someone chooses to download the app, isn’t that their informed choice? But you know that most people don’t read the Terms and Conditions closely.

What should you do?

please make it plagiarism free.it worth 10 marks

You have been asked to look at production options for the Android01, since production methods and allocation of costs have implications for cost per unit. Two alternative methods of production are being considered. Begin by gathering data (using financial information in decision making), then determine the suitability of the project.

The production of Android01 will share some production facilities and service divisions with Processor01. Fixed costs are $5 million per year, and will be assigned at the rate of 30 percent to Android01 and 70 percent to Processor01.

The variable cost of the production facilities and service divisions is $25 million per year. The square footage of factory space and labor needed for the production of 500 units of Processor01 and 300 units of Android01 are listed below.

The remaining cost for the production of Android01 is for components, at $25,000 per unit.

Question 1: In Method B, what would be the cost per unit of producing Android01 using factory space as the allocation basis? What would be the cost per unit using labor as the allocation basis?

Before starting on your calculations, review materials on production cost allocation.

An alternate method of assigning costs is activity-based costing.The major activities for the production of both Processor01 and Android01 are fabricator setup and component assembly. There are 500 units of Processor01 and 300 units of Android01 produced every year. There will be a total of 25,000 setups per year for at a total cost of $10 million. Each unit of Android01 will require 40 setups. There will be a total of 125,000 assemblies per year at a total cost of $15 million. Each unit of Android01 will require 180 assemblies. The remaining cost for the production of Android01 is for components, at $25,000 per unit.

Question 2: What would be the cost per unit of producing Android01 using activity-based costing?

Note that in addition to the setup costs and assemblies costs there are two more costs to add: (1) fixed costs of $5 million, which are still distributed at a rate of 30 percent to Android01 and 70 percent to Processor01, and (2) the cost of Android01 components at $25,000 per unit.

Discuss the differences in the cost per unit of Android01 using space as an allocation basis, using labor as an allocation basis, and using activity-based costing. Which method do you think is the most accurate way to assign costs?

Next, suppose IPS uses markup pricing for Android01. Fixed costs are $4.5 million, and for a level of production of 300 units, the variable cost per unit is $48,000.

Question 3: What is the price of the Android01 at 30 percent markup over full cost?

Submit your Markup Pricing Report and Calculations to the dropbox below. Submit a spreadsheet showing your calculations in Excel and provide a narrative analysis in Word. Your narrative analysis should summarize the results of your analysis and make recommendations for the benefit of company.

1. Jessica is a graduate of a University’s business school entrepreneurship program.  As part of her final year of studies, she developed a business plan for a business that develops websites for individuals and commercial businesses.  She put her business plan into action with the help of start-up funding from family and friends, and has been operating for two and a half years.

Jessica has decided to apply the concepts in a balanced scorecard to evaluate and improve her business.  Her vision for this business is to provide clients with high quality websites that receive a relatively high number of hits. Recently, word-of-mouth advertising has led to more requests for websites with creative animated graphics.  As part of her balanced scorecard, she tracked the following measures over the last two years for her individual clients.

50       Required:

1. Based on the information above, does Jessica’s business compete on the basis of low cost or product differentiation?  Explain.
2. Your job is to assist Jessica in interpreting the data she has collected, so that she can determine where her business’ performance is satisfactory, and where she needs to concentrate her efforts in order to improve its performance.  
   1. For each performance measure, indicate how it should be classified on the balanced scorecard. There must be at least one performance measure for each classification.  There are, however, measures that can be included in more than one classification.  Select the classification that you believe is most appropriate.  Fore each performance measure, explain the reason for selecting the category chosen.
   2. Analyze the change in each performance measure from 2018 to 2019, but do not consider each performance measure in isolation.  Provide one possible explanation for the change that has been observed, making sure it is reasonable given all the information available to you.
   3. Evaluate the change in Jessica’s business as a whole from 2018 to 2019.  Identify one or two pieces of additional information needed to be able to complete this evaluation.  Describe why this information is needed.
   4. Make a recommendation as to the one thing Jessica should concentrate her efforts to improve her business in 2020.
3. Provide three reasons why a company could implement a balanced scorecard successfully but see no improvements in its profitability.   Make sure your explanation is sufficiently detailed that it is clear why improvements in profitability were not seen.

A.B is a 56-yr-old white woman who was referred to the neurosurgery service for management of her temporal-parietal glioblastoma. She was diagnosed after presenting with persistent headaches, a seizure in her HCP's office, and left side upper visual field loss and neglect. Her MRI/MRA demonstrated a temporal-parietal glioblastoma that extends into the occipital lobes. She is scheduled for surgery to debulk the tumor. A.B. lives alone and holds a management position. She is concerned about her ability to return to work after her surgery.

A.B. returns from surgery to the neurosurgery unit drowsy but following commands. During the night A.B. is noted to have a pronator drift of the left arm, her pupils are equal and respond to light, but she has also developed left-sided weakness of both arm and leg and difficulty with answering questions.

Medications: dexamethasone 4 mg q6hr, famotidine, metoclopramide, ondansetron (Zofran), codeine, and levetiracetam (Keppra) since her admitting seizure

Subjective Data

• Left arm and leg are weak and feel numb
• She is trying to answer questions but looks confused and cannot follow commands

Objective Data

• BP 150/90 mm Hg
• Right gaze preference
• Left homonymous hemianopsia
• Left arm weakness (3/5) greater than leg weakness (4/5)
• Decreased sensation on both left arm and leg
• Has speech but not clear. Difficulty with word finding and following commands
• A diagnostic CT scan demonstrates a hemorrhagic stroke into the site of the tumor bed, and temporal-parietal and anterior occipital areas extending into the thalamus.

Questions to Answer:

1. How does A.B.'s diagnosis (glioblastoma) put her at risk for a stroke?
2. Priority Decisions: What are the priority decisions that need to be made regarding safety and self-care related to the left neglect and visual field cut?
3. Patient-Centered Care: What factors should you assess for related to rehabilitation for A.B.?
4. Priority Decisions: What are the priority nursing interventions for A.B.?
5. Priority Decisions: Based on the assessment data provided, what are the priority nursing diagnoses and are there any collaborative problems?
6. Teamwork and Collaboration: What nursing interventions for A.B. can the RN delegate to unlicensed assistive personnel ((UAP)?
7. Teamwork and Collaboration: How can you work together with the interprofessional team to develop and implement strategies to improve communication for J.K.?
8. Safety: How can you ensure safety for A.B. in light of her homonymous hemianopsia and left-sided neglect?
9. Patient-Centered Care: How can you address A.B.'s concerns about her finances and self-care?
10. Patient-Centered Care: A.B.'s family wants to know if her tumor surgery caused her hemorrhagic stroke and if so, what they should watch out for at home.

CLUK is a producer of sports nutrition drinks and has two divisions, D1 and D2. Division D1 manufactures recyclable plastic containers which it sells to both Division D2 and also external customers. Division D2 makes high protein drinks which it sells to the retail trade in the containers that it purchases from Division D1.

You have been provided with the following budget information for Division D1:

You have been provided with the following budget information for Division D2:

Transfer Pricing Policy

Division D1 is required to satisfy the demand of Division D2 before selling containers externally. The transfer price for a container is full cost plus 20%.

Performance Management Targets

Divisional performance is assessed on Return on Investment (ROI) and Residual Income (RI). Divisional managers are awarded a bonus if they achieve the annual ROI target of 25%. CLUK has a cost of capital of 7%.

Required:

REQUIRED:

1. Produce a three-page PowerPoint presentation to incorporate the following tasks:

1. SLIDE 1

Using Excel, produce a profit statement for each division detailing sales and costs, separating external sales and inter-divisional transfers. You are advised to produce this statement in a Excel spreadsheet first and then copy this information into the PowerPoint slide

2. SLIDE 2

Using Excel, calculate the ROI for division D1 and division D2. Copy this information into Slide 2 of the PowerPoint presentation

3. SLIDE 3

Provide a brief commentary on the divisionalised profit statements and ROI results shown in slides 1 and 2

[40 MARKS]

2. The directors of CLUK are planning to expand the operations of the company and together with the divisional managers, have agreed to purchase a new machine that would increase annual production capacity to 50,000,000 cans at Division D1.

The purchase of this machine will increase the net assets of Division D1 by $500,000. Assume that there is no impact on unit variable costs or fixed costs resulting from this purchase. Inter-divisional transfers will be priced at opportunity cost.

You are required to produce a report to the directors critically discussing the issues and implications of the Transfer Pricing Policy on this investment and divisional profits. You should support your answer with suitable analysis and revised profit statements (these should be included as appendices to your report). Your report should be produced in a Word document containing no more than 1,000 words (+/- 10%).

Please read the following on NC Economic Incentives: We have all heard that Amazon is planning on opening a second headquarters. The hope is that this new HQ could bring in 50,000 jobs and $5 billion in investments. As a result, states are in a bidding war to attract Amazon. These bids are what we can economic incentives. Many politicians have argued that the government should provide economic incentives to companies in order to bring jobs to NC. The proponents of economic incentives programs say that they are necessary for the State to give tax breaks, subsidies and other benefits to attract large companies to NC. Unfortunately, many other states are doing the same thing, thus making any NC incentive program difficult and expensive. For example, after some of the first Hunger Games movie was shot in NC, much of the subsequent movies went to Georgia. The point is that other states are outbidding NC and businesses are following the money and not coming to NC, but instead are going to other states. The opponents of State Sponsored Economic Incentives for businesses call this Corporate Welfarism. They point to the many times that government has failed to achieve its goals. Opponents of government economic incentives say that the program is too expensive for the results generated. More fundamentally, opponents say that the state shouldn't use tax money to pick winners and losers. They point to the failed attempts to pick Dell, Google, and Boeing; they point to government mistakes such as the "famous" Randy Parton Theater Project. (See here: https://www.carolinajournal.com/news-article/no-celebration-for-randy-parton-theaters-10th-birthday/) Additionally, they claim that picking winners leads to crony capitalism. 2. Suppose that you have been called to Raleigh to give expert testimony before a joint North Carolina House and Senate Committee assigned to review North Carolina's economic incentive policy. Using the questions below to help guide your testimony to the committee, write a three to four page paper in a Microsoft Word document to respond to this issue: When government uses tax monies to attract businesses (creating economic incentives--both the positive and the perverse), what are the short-term effects? What are the long-term effects? What are the effects on the local community? What are the wider implications? Can this problem be explained in a game theoretic context? If government economic incentives are so good, then why is it that North Carolina has reduced the amount of incentives offered to film and television companies? [Note: When economists use incentives, they mean it in a particular sense: broad institutions that influence people's decisions. So while a coupon for $5 off is an incentive, that is not what is being asked. Instead, economists look at broader policy implications. For example, unemployment insurance pays people if they do not work. Thus, the policy (regardless of intent) creates an incentive not to work.] 3. Your paper should be in written in APA style with appropriate references and bibliography. Titles pages and abstracts are NOT necessary.

• Although the increasing popularity of the Southport neighborhood has generally been a very positive development, there are a few negatives associated with it. You already addressed parking concerns. Another serious issue involves criminal activity. Southport has always had low levels of violent crime, and fortunately this doesn't appear to be changing. However, there has been a significant increase in vandalism and graffiti incidents. The police force is already working overtime, but it just can't keep up with the rapid growth.

  Because of these issues, the City Council is considering options to increase monitoring and reduce the load on law-enforcement officers. The budget is limited, which means it is important to make a cost-effective decision. The options being considered are described below:

• Hire additional officers—with more police patrolling the streets, vandals are less likely to cause damage. The officers would be entry-level officers who would patrol night and evening shifts.
• Purchase additional streetlights and security cameras—these items would work together to deter criminal activity. The streetlights would make it more difficult to damage property without being noticed, while the cameras would allow police to "catch them in the act".

• The city has obtained data from other areas regarding the effectiveness of hiring additional officers and installing cameras and lights. The city has estimated that each crime prevented is worth $1,000 to the city (the amount includes the expenses incurred by the police department, courts, and prisons) Each additional police officer would be paid $20,000 per year. Each security camera/light installation would cost $8,000 per year to operate and maintain. A summary of this data is below:

Write a 300- to 500-word report to John Becker. In your report, be sure to

• consider the likely effect of the increase in crime on the labor market for police officers in the city
• calculate the marginal product and marginal revenue product of labor for police officers
• consider the optimal number of additional officers that should be hired if the city only hires police officers (be sure to explain your answer using marginal products)
• calculate the marginal product and marginal revenue product for adding security cameras and lights
• consider the optimal number of security cameras and lights the city should install if the city only purchases security cameras and lights (be sure to explain your answer using marginal products)