Over the past decade, cases of substance related disorders have appeared more prevalent in society. From the mental health perspective, research has shown an increase in cases of substance related disorders, particularly with adolescents. This increase has prompted further investigation into adolescent risk and resilience factors, as well as accuracy in diagnosis and appropriate treatment plans. Yet, in cases of adolescent substance use, further investigation is still needed concerning notification rights of parents, legal authorities, and/or case workers.  

For this Application, review the client case study in the Learning Resources. Consider the characteristics of the client. Which specific characteristics might you consider important in developing a diagnosis? Consider your rationale for assigning particular diagnoses on the basis of the DSM. Also, think about what other information or people you may need to include in the assessment in order to make an accurate diagnosis.

The Assignment (3–4 pages)

A DSM diagnosis of the client in the case study

An explanation of your rationale for assigning the diagnosis on the basis of the DSM

An explanation of what other information you might need about the client to make an accurate diagnosis

A brief description of additional individuals you might include in your assessment and explain why

Substance Related and Addictive Disorders Program Transcript

FEMALE SPEAKER: He's-- he's always doing things on the computer. He talks on the telephone, texting. He never stops, not even to eat. He never eats much anymore.

MALE SPEAKER: Eat your veggies. Drink your milk. Eat your veggies. Drink your milk. Who needs to eat? Seen any good movies lately? I like horror movies, myself. Zombies, especially. The fast ones.

FEMALE SPEAKER: There's no alcohol or drugs in our house, none. We've never done that. We don't leave drink wine. That's why I wanted our minister to talk to him.

MALE SPEAKER: Talk about zombies.

FEMALE SPEAKER: He's the one who suggested that we come here and talk to because he was thinking that maybe something's going on.

MALE SPEAKER: Yuck! I hate booze. I don't do drugs, either. I say no every day.

FEMALE SPEAKER: Personally, I think it's the music he's listening to.

MALE SPEAKER: Oh, brother.

FEMALE SPEAKER: I mean, the screaming. It's so aggressive and angry.

MALE SPEAKER: Feels good.

FEMALE SPEAKER: Maybe you agree with your mom that you've been depressed and angry in the past, do you remember, maybe, why you felt that way?

MALE SPEAKER: Because I'm stupid.

FEMALE SPEAKER: You're not stupid, honey. See, he had to repeat the fifth grade, so he's a year behind all his friends at school.

MALE SPEAKER: They're not my friends. You hate my friends.

FEMALE SPEAKER: I don't hate them. It's just I don't think you should be hanging around boys who are that much older than you.

A&A, CPAs, is a regional firm with 20 offices located in large cities throughout the Midwestern United States. You have worked as an audit senior in A&A, CPAs for three years and have mastered your job. Your manager is impressed by your performance and ask you to assist in making a decision on whether to accept a re-audit for a well-respected regional company, B.

You just left a meeting with B Company. You were asked whether your firm would be willing to re-audit the previous years’ financial statements and, subsequently, conduct an audit of the current years’ financials. This is the first time you have been asked to conduct a re-audit, although you realize it has become more common as a result of problems like Enron and WorldCom experienced. Some companies switching audit firms have elected to have the new audit firm re-examine prior-period financial statements because of concerns about the quality of the earlier audit.

On your way back to the office, you call your brother Matthew, who is a manager at another audit firm in the same town, to share your good news. You tell him that doing the audit work for the two years will increase your firm’s revenue by 10%. Matthew is taken aback by the news. The new client was a client of Mathew’s firm. He did not know the firm had lost the client and it might be picked up by A&A, CPAs.

Please preview Professional Code of Conduct and answer the following questions:

1. What issues should be of concern to you in deciding whether B company should accept the re-audit engagement? (PLO 4-1)
2. What are Matthew’s ethical obligations in this matter? Should he discuss the situation with you? (PLO 4-1)Discuss matthew’s ethical obligation based on three theories of ethical behavior utilitarian theory, rights-based approach, the justice-based approach and Discuss Matthew’s ethical obligation in light of Aicpa 1.110.001 integrity and objectivity rule (refer to .10 adverse interest threat).
3. Regardless of your answer to 2, what inquiries should you make of the predecessor auditor? (PLO 4-1)
4. Assume A&A, CPAs discover undetected fraud in the previous years’ financial statements, what should you do? Research, cite, and summarize applicable Professional Conduct as they relate to the auditors’ responsibilities. (PLO 4-1)

Deriving the Market Supply Curve from

Individual Supply Schedules (Student Survey)

Discussion: Post and Reply

PART I.

This is the first step of several steps of our economics project. In this first step, we will assess the market for frozen yogurt. You will read about the economic setting and you will post the quantity you would supply to the market at specific hypothetical prices. (Hint: you will want to think on the margin for this one!)

After Thursday, when everyone's posts become visible, we will observe the market supply. I will inform you what the market demand looks like and we will establish the equilibrium price.  

You have moved to a new community and as someone who is always on the look out for a good opportunity, you observe that the new town you live in has no frozen yogurt venues. You have reason to believe that there will be solid demand for your service and you decide to open up a small shop that sells cups of frozen yogurt in this city. The market is big enough to accommodate you.

You have already paid for 1 month's rent ($3000) and your commercial property landlord is allowing you to lease the space on a month- to- month basis. There are 30 days this month.

You own three frozen yogurt machines already and a commercial-grade refrigerator/freezer (they were gifts from your rich uncle who just wants you to succeed).

You observe that the cost of the yogurt mix, cones, cups and sprinkles and the imputed cost of utilities cost you $0.50/cup.

Also, labor can generate the following output(s):

POST (1) The name of your business AND more importantly (2) state the quantities of frozen yogurt you would willingly supply to the market at each of the following (specific) prices given that you can only hire labor for the entire day (ie, 8 hours/day shifts and the daily salary is $80/worker). You have already paid the first month's lease. Today is the start of the month.

QUESTION 1
The following situations involve potential violation of the general ethical principles as outlined in APES 110 .You are asked to advise whether they involve a violation or not of the ethical principles 
and if there is a violation explain which ethical principle has been violated and the reason(s)why it is or isn’t a violation .

a) Jenny Wang is the Senior Auditor on the audit of Panania Cars Pty Ltd , a large car dealership,a which sells new and used cars .The Sales Manager advises Jenny Wang that there is a sale to long established customers of the car dealership and since she has audited the company for the past six years she can purchase the new cars at a twenty percent discount on the discounted sales price.

b)Katrina Wearne is the auditor on the audit of Lancom Cosmetics .Katrina is auditing the company during November and December 2018 and has been given a Christmas gift of $350 cosmetics from the company .

c)A client requests the assistance of D.Marron ,a chartered accountant ,in the installation of a computer system for maintaining production and inventory records .As Marron has no experience in this type of work he engages  a computer consultant who he has confidence in to carry out the review.Due to the highly technical nature of the work Marron is not able to review the computer consultant’s work and once the client has agreed Marron gives the go ahead for the installation of the computer system.

d)Six small chartered accounting firms have been taking part in a quality assurance working paper review program.Under this review each firm reviews the working papers of another firm and the reviewer discusses the strengths and weaknesses of the audit with the auditor from the other firm.

e)Bill Holland , a chartered accountant ,sets up a casualty and fire insurance agency to complement 
his auditing and tax services .He doesn’t use his own name on anything relating to insurance agency 
and has a highly competent manager,Simone Taylor, who runs it .Holland often requests that Taylor review the adequacy of the client’s insurance with management if the client seems underinsured .

f)Emma Lawrence , a public accountant in a small country town,provides tax services,management advisory services ,bookkeeping services and conducts audits for the same client .Since the firm is small the same person often carries out all the services.        

The country of Freelandia gained independence a few years ago and is mounting a major effort to promote new agricultural development in previously underdeveloped regions. A trucking operator in the town of K has previously been providing only local service. Now that a new major agricultural development program is under way, this operator is considering providing farm-to-market service to carry agricultural and other natural products from their origin in locality M to market at K. The distance is 150 miles (one way), with no intermediate major settlements. After discussions with the local agents of the producers at M, the trucker estimates that the demand function for shipments from M to K is

? = ? + ?₀? − ?₁P

where V is volume in tons per week, Q is frequency of shipments (per week), P is price charged per ton, and a₀, a₁, and Z are parameters. Based upon an average traveling speed of 30 miles per hour, plus a loading or unloading time of 3 hours at each end, he estimates that he can manage at the most one round trip every two days, so Q = 3 per week. He also figures that his costs are related to the mileage he drives per week; his total cost per week is:

?? = ?₀ + ?₁?_?

where m_T = 300Q is the total round-trip mileage driven and b₀and b₁ are parameters. The truck carries 15 tons. He is considering offering an initial frequency of 1 or 2 trips per week at a rate of $25.00 or $30.00 per ton. Assume b₀ = $270, b₁ = $0.50, Z = 25, a₀ = 13, a₁ = 1.

a. For these four combinations of frequency and price, what would be the tonnage carried, the gross revenues, the total cost, and the net revenue?

b. Which of the four options would be preferred by the operator if his objective where to maximize net revenue? To minimize costs? To maximize volume carried? Which option would be preferred by users (shippers)? Can both interests get their first choice simultaneously? If not, why not?

c. For the proposed service the predominant movement is from M to K; the amount of freight to be carried in the reverse direction is negligible. There is a possibility of  picking additional cargo at D to go to M; this would incur a detour of 100 miles additional but could result in an additional load and source of revenue. Would it be profitable for this operator to make the detour? Discuss qualitatively

You are an attorney who specializes in estate planning. Your elderly client calls you to come to her home so she can make a change to her will. She has a large estate, but her husband has died and she has no children or other relatives. Her existing will leaves some money to her household employees and to a few charities she supports. But most of the money is to be used to build a much-needed community service center in your town. She often finds a new charity or has a new employee to be added to the will, so you are not surprised when she calls to make a change.

When you arrive at her home, you are shown to her bedroom, to which she is now confined due to frail health. She is happy to see you, and introduces you to her kitten, Fluffy. A few months ago, when she was still able to leave the house, she attended a charity event at the local Humane Society, and when she saw Fluffy there, she brought him home with her. Fluffy is her main joy and constant companion.

She then tells you the reason for her call. She has come to realize that Fluffy is a very young cat, and she is a very old woman. She worries about what will happen to Fluffy when she dies. So she wants to change her will as follows:

All the small bequests to charities and employees will remain the same. But the money that was to be used for the community service center will now be held in trust for Fluffy. Fluffy will remain in her home with someone paid to care for him for the remainder of his life. Then, when Fluffy dies, the remaining money can be used for the community service center.

Even though you think it is silly to leave all that money to a cat, you comply with your client's wishes and make the necessary changes. Then you go home for the weekend. On Sunday, you find out that your elderly client died on Saturday. No one knows about the changes to the will which you still have in your briefcase. Will you

1) burn the changes and start the legal proceedings to get the community service center built? - or

2) honor the changes and set things up for Fluffy?

Choose one of these answers and explain your reasoning in a paragraph or two.

In C++

A new author is in the process of negotiating a contract for a new romance novel. The publisher is offering three options.

• In the first option, the author is paid $5,000 upon delivery of the final manuscript and $20,000 when the novel is published.
• In the second option, the author is paid 12.5% of the net price of the novel for each copy of the novel sold.
• In the third option, the author is paid 10% of the net price for the first 4,000 copies sold, and 14% of the net price for the copies sold over 4,000.

The author has some idea about the number of copies that will be sold and would like to have an estimate of the royalties generated under each option.

Instructions

Write a program that prompts the author to enter:

1. The estimated number of copies that will be sold.
2. The net price of each copy of the novel

The program then outputs:

1. The royalties under each option
2. The best option the author could choose.
   • Ex. If option 1 is the best, output Option 1 is the best

(Use appropriate named constants to store the special values such as royalty rates and fixed royalties.)

Since your program handles currency, make sure to use a data type that can store decimals with a decimal precision of 2.

Example input:

120
22.99

Expected Output:

25000.0

344.8

275.8

Option 1 is the best

Codification Research Case Chapter 4 Intermediate Accounting

If your school has a subscription to the FASB Codification, log in and prepare responses to the following. Provide Codification references for your ­responses.

a.   What authoritative literature addresses comprehensive income? When was it issued?

b.   Provide the definition of comprehensive income.

c.   Define classifications within net income and give examples.

d.   Define classifications within other comprehensive income and give examples. e.   What are reclassification adjustments?

Using the SPSS software, open the High School Longitudinal Study dataset found in this week’s Learning Resources and construct a research question that involves a comparison of a means test. Use SPSS to answer the research question you constructed and post your response to the following: 1) Research Question: To examine the research question, an independent sample t-test will be conducted to assess if differences exist on a dependent variable (T1 Parent 1: highest education level) an independent variable (students sex: Group 1 Male, Group 2 Female) 2) What is the null hypothesis for your question? 3) What research design would align with this question? 4) What comparison of means test was used to answer the question (be sure to defend the use of the test using the article you found in your search)? 5) What dependent variable was used and how is it measured? 6) What independent variable is used and how is it measured? 7) If you found significance, what is the strength of the effect? 8) Identify your research question and explain your results for a lay audience, what is the answer to your research question?