Case Study 2 – Auditing ACCT3000 (Semester 2, 2019)
You are an Audit Senior currently planning the 30 June 20X9 audit of Technology Limited, an Australian-owned company that produces and exports computer chips to China. At a recent planning meeting with Technology Limited’s senior staff, you obtained the following overview of this year’s operations:
Tight checks by Australian custom officials have delayed several shipments of computer chips. These delays have angered Chinese customers who are threatening to deduct 20% from the amounts owing as compensation for lost production time.
One of Technology Limited’s customers, Blue Chip Limited, is claiming that the latest batch of computer chips it received was found to be faulty. Blue Chip Limited is refusing to pay its account, which is allegedly seven months overdue. Technology Limited has claimed to have launched an investigation into the allegations, but as yet not been able to substantiate them. Technology Limited has suffered significant cash flow problems because another major customer, Creative Limited (Creative), is experiencing financial difficulties. As a result, Creative is taking well over 120 days to pay outstanding amounts, despite Creative’s terms of trade being payment within 30 days. Creative makes up 40 per cent of Technology Limited’s sales and the board has been reluctant to take any action that might adversely affect those sales. Consequently, Technology Limited has had to increase its dependency on its line of credit, and this has caused it to temporarily breach the debt to equity ratio required in its loan covenant with Big Bank Limited.
One of Technology Limited’s major suppliers went bankrupt one month ago, causing major product shortages. To overcome the problem, Peter James, the husband of the finance director, Natalie James, provided electronic components used in the production of computer chips to Technology Limited through his private company Norton Limited. Norton Limited demands payment in $US prior to the electronic components being supplied. There is no formal agreement in place with Peter James, however, the goods are being provided at competitive prices. You are concerned about the electronic components that Peter James’ company is supplying, because his products are new to the market and you have heard some of Technology Limited’s staff complaining that they are of poor quality.
Due to increased competitive pressure, Technology Limited has recently moved the manufacture of some of its computer chips to Bangladesh. Technology Limited saves around 25 per cent in costs compared to the equivalent Australian made items. However, the manufacturing process takes longer and on a few occasions late delivery from Bangladesh has resulted in lost sales.
Last month, a protester suffered a broken leg, allegedly because he was hit by a company truck. The protester is now suing Technology Limited for damages, claiming the contractor was in fact an employee of Technology Limited at the time of the accident, and was acting on Technology Limited’s instructions. Technology Limited is fighting the case and appears to have a reasonable chance of winning; however, the adverse publicity being generated is making the company nervous about its sales in the future.
During the period, the Australian dollar has remained steady against the Chinese Yuan, although it fell by about 3% against the US dollar. Debtors are invoiced in $US at the time of shipment, and payment is received in $US one month after the shipment is delivered. It takes around six weeks for the charter vessels to travel from Technology Limited’s shipyard at Bigmantle Bay to China. A recent downturn in the Chinese economy is affecting forward orders, which have fallen by 15%.
Required:
Prepare a memorandum to the audit manager, outlining your risk assessment relating to Technology
Limited. When making your risk assessment:
(a) Identify two (2) balance sheet accounts from the information provided that are subjected
to an increase in audit risk. Briefly explain what factors increase the audit risk associated
with the two (2) account balances identified. In your explanation, please mention the key
assertion(s) at risk of material misstatement and the components of the audit risk model
affected for each account balance identified.
(b) Identify how the audit plan will be affected and recommend specific audit procedures to
address the risks associated with each account balance identified.
(Please Note – Maximum Word Limit: 800 Words excluding references)

You’ve Got Mail…and You’re Fired! The Case of RadioShack No one likes to receive bad news, and few like to give it. In what is heralded as one of the biggest human resources blunders of 2006, one company found a way around the discomfort of firing someone face-to-face. A total of 400 employees at the Fort Worth, Texas, headquarters of RadioShack Corporation (NYSE: RSH) got the ultimate e-mail message early one Tuesday morning. The message simply said, “The work force reduction notification is currently in progress. Unfortunately, your position is one that has been eliminated.” Company officials argued that using electronic notification was faster and allowed more privacy than breaking the news in person, and additionally, those employees who were laid off received generous severance packages. Organizational consultant Ken Siegel disagrees, proclaiming, “The bottom line is this: To almost everyone who observes or reads this, it represents a stupefying new low in the annals of management practice.” It’s unclear what, if any, the longterm effect will be for RadioShack. It isn’t just RadioShack that finds it challenging to deal with letting employees go. Terminating employees can be a painful job for many managers. The communication that takes place requires careful preparation and substantial levels of skill. BusinessWeek ethics columnist Bruce Weinstein suggests MAN 1163_2 (April 4 th, 2020) © 2020 LAMBTON COLLEGE IN TORONTO that anyone who is involved with communicating with downsized employees has an ethical responsibility to do it correctly, which includes doing it in person, doing it privately, giving the person your full attention, being honest but sensitive, and not rushing the person. Some organizations outsource the job of letting someone go to “terminators” who handle this difficult task for them. In fact, Up in the Air, the 2009 movie starring George Clooney that was nominated for six Oscars, chronicles changes at a workforce reduction firm and highlights many of these issues. Downsizing has been referred to using many euphemisms (language that softens the sound of the word) for termination. Here are just a few ways to say you’re about to lose your job without saying you’ve been fired: • Career alternative enhancement program • Career-change opportunity • Dehiring staff • Derecruiting resources • Downsizing employment • Employee reduction activities • Implementing a skills mix adjustment • Negative employee retention • Optimizing outplacement potential • Rectification of a workforce imbalance • Redundancy elimination • Right-sizing employment • Vocation relocation policy Regardless of how it’s done or what it’s called, is downsizing effective for organizations? Jeffrey Pfeffer, a faculty member at Stanford and best-selling author, argues no: “Contrary to popular belief, companies that announce layoffs do not enjoy higher stock prices than peers—either immediately or over time. A study of 141 layoff announcements between 1979 and 1997 found negative stock returns to companies announcing layoffs, with larger and permanent layoffs leading to greater negative effects. An examination of 1,445 downsizing announcements between 1990 and 1998 also reported that downsizing had a negative effect on stock-market returns, and the negative effects were larger the greater the extent of the downsizing. Yet another MAN 1163_2 (April 4 th, 2020) © 2020 LAMBTON COLLEGE IN TORONTO study comparing 300 layoff announcements in the United States and 73 in Japan found that in both countries, there were negative abnormal shareholder returns following the announcement.” He further notes that evidence doesn’t support the idea that layoffs increase individual company productivity either: “A study of productivity changes between 1977 and 1987 in more than 140,000 U.S. companies using Census of Manufacturers data found that companies that enjoyed the greatest increases in productivity were just as likely to have added workers as they were to have downsized.” Please Answer the Following 5 Questions: 1. What communication barriers did RadioShack likely experience as a result of terminating employees via the communication method used? 2. What do you think RadioShack’s underlying motivation was in using this form of communication? 3. What suggestions for the future would you give RadioShack when faced with the need to dismiss a large number of employees? 4. How has technology enhanced our ability to communicate effectively? In what ways has it hindered our ability to communicate effectively? 5. What ethical challenges and concerns do you think individuals involved in downsizing have?

Throughout this course, you will complete assignments that lead up to a final project. The project, titled “Consultant to the Client Organization,” is based on a scenario presented below. It may be helpful to refer back to this scenario as you complete each assignment.

Consultant to the Client Organization

Fig Technologies is a global technology solutions firm with offices around the globe. Fig Technologies’ corporate headquarters is just outside Mobile, Alabama. Fig recently acquired several smaller firms in different regions to expand its products and service lines. Assimilating the processes, systems, and human capital has presented a significant challenge. The leadership has chosen to bring in an outside firm to address concerns. You are the consultant from that firm, The Solution Group.

In each of the assignments in this course, you will be given a scenario to address the concern that is presented. You will be expected to develop assessment, analysis, and research in order to support your proposed solution. Often, you will be asked to present the top three solutions for the concern and support your answer. Use of course materials (textbook and required readings) and external credible materials is strongly encouraged. The scenario is not intended to have a set answer but to develop critical thinking on what can often be very emotional and opinion-based topics. Consider carefully your position and how you will support the proposed solutions.

Grading will not require simply meeting format standards and word count. It will require substantive content, research, and critical thinking. Each assignment will be a section of a comprehensive report that will be submitted to the Fig Technologies Executive Leadership Council (ELC) in written form in Unit VII. The presentation will be made in Unit VIII. Consider as you work on each assignment how it will fit into the final report that will be sent to the ELC for review. The final report will include recommendations for continued improvement regarding managing diversity in the organization.

The project serves as an opportunity to stretch your thinking and your organizational skills whether you are a business or human resources major. Working in an organization or being contracted to an organization will require this type of thinking from you as to how you will handle diversity issues within an organization. The project and the course will allow you to build a solid foundation to build upon while also enriching your resource library on the topic for future business world opportunities.

Click here to download a copy of these instructions for the project scenario.

Fair Treatment of Ethnicities

The Executive Leadership Council (ELC) has authorized The Solution Group, (the company you work for) to assess assimilation of recent transfers into the workplace environment in the newly opened IT division of Fig Technologies in Tyler, Texas. The Tyler IT division was aligned with its counterparts in Qatar and Germany. In an effort to assimilate the newly formed virtual teams, a contingent from each of the three offices went to the other offices for a two-month immersion. The purpose of the short-term exchange was to learn culture, process, and systems. Some hostilities have been reported in all three offices by team members as to difficulties with the visiting team members. The ELC wants more information.

Your objective is to determine how to assess the assimilation progress of workers to different people and cultures. Is there acceptance? What are possible roadblocks and obstacles (e.g., language, common terminology, customs, and work ethics). As a consultant, how would you complete this assessment and report results?

Your assignment instructions are as follows:

1. Introduce the composition of the three 10-member teams in each of the sites. You do not need names, though you should develop an ethnically diverse team of locals and visitors from the other respective worksites and national cultures. Explore the differences in culture, perspective, and experience of your team. Include whether the work culture in these countries is individualistic or collective. This section should be 200 words, approximately half of a page.

1. Develop a short assessment tool in order to measure assimilation. Tools may include one of the following: a survey (no more than 10 questions), an interview (no more than 10 questions), or natural observation (approximately half of a page, including a copy of the assessment tool questions). The CSU Online Library is a great place to find information about research questions.
2. Assessment and results: Develop a one and a half-page summary of your assessment results and how you determined these results based on the answers. The results must address the challenges of these three dynamic cultures and perspectives working together in a live, onsite, and remote environment. Also, identify the demographic data and cultures that make up the organization and how these relate to the U.S. population. Show how you will analyze and use this data in your assessment.
3. Present your three approaches for improving assimilation onsite. Support your approaches. This section should be approximately half of a page.

Problem

Write in drjava is fine.

Using the classes from Assignment #2, do the following:

1. Modify the parent class (Plant) by adding the following abstract methods:
   1. a method to return the botanical (Latin) name of the plant
   2. a method that describes how the plant is used by humans (as food, to build houses, etc)
2. Add a Vegetable class with a flavor variable (sweet, salty, tart, etc) and 2 methods that return the following information:
   1. list 2 dishes (meals) that the vegetable can be used in
   2. where this vegetable is grown

The Vegetable class should have the usual constructors (default and parameterized), get (accessor) and set (mutator) methods for each attribute, and a toString method

Child classes should call parent methods whenever possible to minimize code duplication.

The driver program must test all the methods in the Vegetable class, and show that the new methods added to the Plant class can be called by each of the child classes. Include comments in your output to describe what you are testing, for example   System.out.println(“testing Plant toString, accessor and mutator”);. Print out some blank lines in the output to make it easier to read and understand what is being output.

Assignment Submission:

Submit a print-out of the Plant and Vegetable classes, the driver file and a sample of the output. Also include a UML diagram of the classes involved. (Use tables in Word to create the various classes. Remember to use the correct arrows between the classes)

Marking Checklist

1. Does EACH class have all the usual methods?
2. Are all methods in EACH class tested, including child objects calling inherited parent methods?
3. Does the child class call the parent’s constructor?
4. Does the child class override the parent’s toString?
5. Does the output produced have lots of comments explaining what is being output?
6. Does each class, and the output, have blank lines and appropriate indenting to make them more readable?
7. public class Plant
8. private String name;

9. private String lifespan;

class Plant{
    String name;
    String lifeSpan;

    //Default Constructor
    public Plant(){

    }

    //Parametrized Constructor
    public Plant(String name,String lifeSpan){
        this.name=name;
        this.lifeSpan=lifeSpan;
    }

    public String getName() {
        return name;
    }

    public void setName(String name) {
        this.name = name;
    }

    public String getLifeSpan() {
        return lifeSpan;
    }

    public void setLifeSpan(String lifeSpan) {
        this.lifeSpan = lifeSpan;
    }

    public String toString(){
        return "\n\tName:"+name+"\n\tLifeSpan:"+lifeSpan;
    }
}

class Tree extends Plant{
    float height;

    //Default Constructor
    public Tree(){

    }

    //Parametrized Constructor
    public Tree(float height,String name,String lifeSpan){
        super(name,lifeSpan); //Super Class Constructor
        this.height=height;
    }

    public float getHeight() {
        return height;
    }

    public void setHeight(float height) {
        this.height = height;
    }

    public String toString(){
        return "\n\t"+super.toString()+"\n\tHeight:"+height;
    }

}

class Flower extends Plant{
    String color;

    //Default Constructor
    public Flower(){

    }

    //Parametrized Constructor
    public Flower(String color,String name,String lifeSpan){
        super(name,lifeSpan); //Super Class Constructor
        this.color=color;
    }

    public String getColor() {
        return color;
    }

    public void setColor(String color) {
        this.color = color;
    }

    public String toString(){
        return "\n\t"+super.toString()+"\n\tColor:"+color;
    }
}


public class drjava{
    public static void main(String args[]){

        System.out.println("\n\nPlant DETAILS\n");
        Plant plant=new Plant();
        System.out.println("Testing Plant Setter and Getter and toString Methods");
        plant.setName("Rose");
        plant.setLifeSpan("2Years");
        System.out.println("Plant Name:"+plant.getName());
        System.out.println("Plant LifeSpan:"+plant.getLifeSpan());
        System.out.println("Plant toString:"+plant.toString());

        System.out.println("\n\nTREE DETAILS\n");
        Tree tree=new Tree();
        System.out.println("Testing Tree Setter and Getter and toString Methods");
        tree.setName(plant.getName());
        tree.setLifeSpan(plant.getLifeSpan());
        tree.setHeight(3.565f);
        System.out.println("Tree Name:"+tree.getName());
        System.out.println("Tree Height:"+tree.getHeight());
        System.out.println("Tree LifeSpan"+tree.getLifeSpan());
        System.out.println("Tree toString:"+tree.toString());

        System.out.println("\n\nFlower DETAILS\n");
        Flower flower=new Flower();
        System.out.println("Testing Flower Setter and Getter and toString Methods");
        flower.setName("Rose Flower");
        flower.setLifeSpan("2days");
        flower.setColor("Red");
        System.out.println("Flower Name:"+flower.getName());
        System.out.println("Flower Lifespan:"+flower.getLifeSpan());
        System.out.println("Flower Color:"+flower.getColor());
        System.out.println("Flower toString:\n"+flower.toString());
    }
}

what are the requirements analysis and the Recommended solution for this case study ?

A few years ago, Ronald Montgomery founded Cultural Learning Experiences (CLE),
Inc., a small firm in Chicago that organizes and plans educational trips for faculty and
students seeking a unique learning experience abroad. At first, the company focused
mainly on organising these educational experiences in France and Switzerland, but as
the interest continued to grow, Ronald increased the scope of operations to include
many other countries, including Spain, New Zealand, Germany, and others.
Ronald has the help of Isabella Aubel (office manager) and two other employees that
help with the day-to-day office tasks. At the present time, the work processes are
entirely manual for this organization. With the recent growth in the business, it has
become quite challenging for the current workforce to manage all of this manually.
Everything is rather disorganized, with many mistakes being made with the recording
of important information regarding students and their scheduled classes and locations,
for example. Such errors are adding to the existing inefficiencies, thereby creating a
work. environment that is stressful and hectic. Even more importantly, customer needs
are not being met and customer satisfaction is at an all-time low. It is, therefore,
necessary to implement a database solution at the present time. It is important to note
that while Ronald intends to eventually automate all business processes, including
payroll and accounts payable, the more immediate concern is to make certain that
efficiencies in data storage are improved. The database solution should include a userfriendly
interface that allows for entry, modification, and deletion of data pertaining to
students, teachers, and classes, for example. Additionally, the database solution
should be designed to ensure consistency of data entry (formatting) and should
include enhanced reporting capabilities. Such functionalities should be considered in
order to resolve the problems the company is currently experiencing. The total amount
available to fund this project is $65,000. It may be possible to expand this budget, if
necessary, but the company is hoping that the project can be completed with the
specified amount. The company currently has only two computers, both with the
Windows 7 operating system and Microsoft Office Professional 2010 installed. The
machine is currently being used for electronic mail communications and simple word
processing and spreadsheet tasks. It will be necessary to purchase two additional
machines for this office, as Ronald would like all of his employees to have access to
the new database management system. Ronald is hoping that this database solution
will be instrumental in improving customer relations and employee morale, as both are
critical to the continued success and growth of his business. With an automated work
process, Ronald knows that efficiencies within the organization will be dramatically
improved.
Cultural Learning Experiences, Inc. is essentially the middleman between faculty and
students & international opportunities to teach and learn. CLE organises educational
trips/programmes for college students (to take) and college professors (to teach/lead)
in the USA and across the world.
You have been hired to provide them a mean to keep track of the classes offered in
destinations around the world, all of the students who sign up for a particular class,
the professors who are teaching specific courses, etc. You have several goals that
you want to accomplish with this database. First, you will need to keep track of all the

students –their studentID number, address, telephone number, e-mail address, etc.
You will need to keep track of faculty members and their contact information as well.
As students register for classes and pay their registration fees, the owners of CLE
want to be able to record this information directly in their database. An outside
accounting firm handles all of the billing processes. CLE simply provides this firm with
a physical copy of a report containing the information necessary for billing. (Your team
is responsible for designing this report.) All payments are made directly to CLE.
Beyond the recording of whether or not the registration fees have been paid, this
system should not be concerned with accounting practices. The recording of all billing
and payment details will be handled outside of the boundaries of this system. CLE
also outsources the marketing function and provides reports on a regular basis to an
outside marketing firm that seeks to inform potential faculty participants of the
educational trips that are available through CLE and to increase awareness in general.
You should design at least one report that would provide useful information to this
marketing firm. (You may make assumptions here.)
CLE would like the database to be password protected. Beyond the creation of these
reports, Ronald wants you to focus on making data-entry as easy and efficient as
possible for her staff while simultaneously ensuring accuracy of the entries. An
organised database, focusing on data-entry and reporting, is essential. (Your team will
need to explore various options within Access that will allow for this).

Please answer these below:

1) Avoiding research bias is important for developing objective, reliable health-related information that can be used by the public. Check all of the situations that are likely to indicate research bias.....

----An organization representing dairy farmers provides a monetary grant to a researcher who will study whether drinking three cups of milk per day promotes weight loss.

----An organization representing dairy farmers provides a monetary grant to a researcher who will study whether drinking three cups of milk per day promotes weight loss.

----A university research team is studying whether individuals who eat chicken that has been injected with a salt-water solution before packaging have higher blood pressure levels than people who eat chicken that has not been injected with the salt-water solution. Before conducting their study, the researchers did not seek funding from the poultry farmers’ association.

----A university research team is studying whether individuals who eat chicken that has been injected with a salt-water solution before packaging have higher blood pressure levels than people who eat chicken that has not been injected with the salt-water solution. Before conducting their study, the researchers did not seek funding from the poultry farmers’ association.

----A soft drink producers' trade group funds a study to determine whether the removal of soft drink machines from schools negatively affects the number of extracurricular activities that are offered by administrators in those schools.A soft drink producers' trade group funds a study to determine whether the removal of soft drink machines from schools negatively affects the number of extracurricular activities that are offered by administrators in those schools.

----A drug company that makes dietary supplements funds a study that indicates the health benefits of taking megadoses of vitamin C on a daily basis.A drug company that makes dietary supplements funds a study that indicates the health benefits of taking megadoses of vitamin C on a daily basis.

----A psychologist who is a consultant for an organization that promotes plant-based diets conducts a study that finds people who eat meat are just as likely to be depressed as people who do not eat meat. An article that describes her study and its findings is published in the peer-reviewed The Journal of Nutrition. At the end of the article, the psychologist discloses her ties to several organizations, including the one promoting plant-based diets.

----A psychologist who is a consultant for an organization that promotes plant-based diets conducts a study that finds people who eat meat are just as likely to be depressed as people who do not eat meat. An article that describes her study and its findings is published in the peer-reviewed The Journal of Nutrition. At the end of the article, the psychologist discloses her ties to several organizations, including the one promoting plant-based diets.

----A physician who focuses on child health concerns (a pediatrician) is opposed to administering vitamin D supplements to breastfed babies. This physician thinks the vitamin contributes to excess weight gain among infants. According to this doctor, his records indicate that breastfed babies who received the vitamin D supplement are 2 pounds heavier than breastfed babies who are the same age but did not receive the supplement.

----A physician who focuses on child health concerns (a pediatrician) is opposed to administering vitamin D supplements to breastfed babies. This physician thinks the vitamin contributes to excess weight gain among infants. According to this doctor, his records indicate that breastfed babies who received the vitamin D supplement are 2 pounds heavier than breastfed babies who are the same age but did not receive the supplement.

#2)   WORD BANK: (NOT ALL WILL BE USED) dietary supplement, observation, correlation, data, experiment, hypothesis, treatment

Researchers make a(an)  ____________  that people who like to camp take megadoses of thiamin to repel mosquitoes.

Researchers develop the following  ____________ : "Taking megadoses of thiamin is an effective way to prevent mosquito bites."

Researchers design a(an)  ____________  to test whether taking a high dose of thiamin repels mosquitoes.

Researchers randomly divide 100 people into two groups, each of which have 50 subjects. The  ____________  group is given pills that contain a very high amount of thiamin. The control group is given similar tasting and appearing pills that do not contain thiamin.

Researchers analyze  ____________  about the number of mosquito bites people in each group receive.

#3- MATCH WORDS with definition: ANCEDOTE, CONVENTIONAL WISDOM, DATA, EXPERIMENT, TESTIMONIAL

just gave you the initial headlines. I'm looking here at the statement from the bank itself, talking about the investigations that the FCA and the PRA have opened up into Jes Staley and some actions at Barclays. The FCA and the PRA are saying that Jes Staley, they're looking into his personal, individual conduct, and senior management responsibilities relating to a Barclays whistleblowing program. An attempt by Mr. Staley to identify the author of a letter that was treated by Barclays as a whistleblower. The board says that Jes Staley explained his mistake here, they believe it was an honest mistake, that Staley thought he was able to look into the identity of the letter author and try to find out who it was. The board is saying that they are going to reprimand, or have reprimanded, Jes Staley formally with a written reprimand and also that they are going to very significantly adjust his compensation. But the board is saying now that Barclays is fully cooperating with the FCA and PRA investigations, which are ongoing. And that they-that Jes Staley has the full support of the board after that written reprimand and very significant pay adjustment. So we'll continue to follow this developing story, but very interesting stuff coming across from Barclays on an investigation that is now open and ongoing into their search for the writer of a whistleblower letter.

>> Yeah Matt, just looking through that statement as well. John McFarlane, who is the chairman over at Barclays saying that he's personally very disappointed and apologetic that this situation has occurred. Referring of course to-well Matt, you were just saying that, is that Jes Staley went-it's alleged that he tried to identify who the whistleblower was. In a situation, McFarlane saying, "I'm personally very disappointed and apologetic that this situation has occurred, particularly as we strive to operate to the highest possible ethical standards." The board takes at Barclay's culture and integrity of its controls extremely seriously. "We've investigated the matter fully at using external law firm, and we will be commissioning an independent review of Barclays processes and controls to determine what improvements can be made." So of course, the reprimand being made, it might work, some would say it hurts immediately, and that is in your pay packet. Matt.

>> For sure, and I think it's interesting, you know, Staley at the end of the statement,

he's quoted as well saying, "our whistleblowing process is one of the most important means by which we protect our culture and values at Barclays, and I certainly want to ensure that all colleagues and others who may utilize it understand the criticality," I didn't even know that was a word, criticality, "which I attached to it." So basically saying,

he shouldn't have looked for the author of that letter and going forward, they won't try and identify whistleblowers who wish to remain anonymous.

1. The video title refers to a pay cut for the CEO. What prompted the board of directors to take this action?

a.Unethical actions in regard to a whistleblower's identity

b.Ongoing investigation by the UK Financial Conduct Authority (FCA)

c.Unhappy customers

d.Concerns about falling stock prices

2. CEO Staley remained in the position after this scandal was revealed. Who is ultimately responsible for Staley's past and future behaviors in his role as CEO?

a.Staley's fellow executives

b.The whistleblower

c.The board of directors

d.CEO Staley

3. The whistle-blowing program at Barclays is part of the corporation's governance mechanisms. Which of the following categories of corporate governance would it fall within?

a.Ethics

b.Customer

c.Financial

d.Innovation

4. Which of the following statements best characterizes the behavior of the board of directors after learning of the FCA and PRA investigations?

a.The board is committed to cooperating with ongoing investigations by the FCA and PRA.

b.The board is committed to drafting a code of ethics.

c.The board is committed to defending Staley's actions.

d.The board has resisted any attempts to allow outsiders to conduct investigations into the matter.

5. The board directors reprimanded Staley but did not dismiss him from his position as CEO. This action appears to stem from belief in Staley's profession of innocence about the wrongdoing and his willingness to take responsibility. The two sides—fire him for an unethical action or keep him because he took responsibility—create which of the following situations for the board of directors?

a.Complex strategy

b.Ethical dilemma

c.Opportunistic exploitation

d.Code of ethics

6. Although the video does not provide the content of the whistleblower's letter, which of the following unethical behaviors best describes Staley's actions in trying to find out the whistleblower's identity?

a.Opportunistic exploitation

b.Information manipulation

c.Self-dealing

d.Corruption

Make a package a5. To this package, add SearchTest.java (Links to an external site.) with starter code for the assignment. You will want to carefully read the comments in this file to see where you need to add code.

Search Experiment

In this assignment you will measure the relative performance of binary search and sequential search on different length arrays. The basic idea is to make an array of random values, sort them, and then compare the performance of binary search and sequential search by searching for different key values.

There are many ways to compare performance. For example, the amount of time spent getting an answer is one way. However, even this simple measure has complications. For example, if part of the experiment is run while playing a game on the same computer, this can distort results. Another issue is that code can run so fast on a computer that it is difficult to capture meaningful timings.

Instead, you will use a simple measure - the number of times a the search loop iterates while searching for the key. This is related to the execution time.

Example binary search and sequential search are implemented in the starter code file. Your job is to copy and modify those so they do not return an index value, but instead the number of times the search loop iterates.

Then, write code in the specified methods to use an array of test data, pick a random key, and search for that key. Since the randomness makes it possible for a particular search to find the key the first time it looks, the experiment code repeats the process of picking a random key and counting the search steps for a number of times. Finally, the results are averaged and returned to main, where the results are summarized. In main, add a loop to report results for different length arrays.

For example, a (very small) test array might look like

[1, 2, 4, 4, 5]

If the number of tests to be run is 3, you would run binary search on that array for three randomly chosen keys, like 1, 4, and 5. Then you would run sequential search for the same array for three randomly chosen keys, like 2, 1, 5. If the number of tests to be run is large enough, the specific keys are not likely to change the results.

You will count up the iterations for each key, add them up, and divide by the number of tests to get an average.

Then, repeat the process for a different-sized array.

You will have to generate random numbers for this. There is an example in the code, and you also made random numbers in Lab 4. Please refer to those instructions or resources from the Internet to remind yourself how that works.

Decide what different sizes of arrays will provide insight into the relative performance of the search techniques. In addition, the bigger the repetitions value, the more accurate the average will be - something like a 100 repetitions is probably fine for this experiment. Record the average for each method in a table with the type of search, the size of the array, and average search count.

Write up a short document in a word processing system (Google docs, MS Word, laTEX) showing the table and a graph where the x axis is the length of the array and the y axis is the average iterations for that size array. Then discuss why you chose the array sizes you tested and what trends you see in the experimental data. A paragraph is likely a reasonable length for discussion. Add your name, assignment, and class to the document. Create a pdf (usually a "Save as" or "Print to" pdf is a mechanism to do that) called SearchReport.pdf.

You do not need to write tests for this assignment. However, you should be carefully checking your code using prints or informal tests that you will remove before submitting. You should interpret the table and graph to see if they make sense given what you know of the behavior of these search approaches.

CODE:

package a5;

import java.util.Arrays;
import java.util.Random;

/**
 * This class compares the number of operations needed to search using
 * sequential search and binary search.
 * 
 * 
 *
 */
public class SearchTest {

        /**
         * The main method controls the rest of the program. It determines the size of
         * the array to be tested, the number of tests to be done per array, and then
         * runs the tests and outputs some results.
         * 
         * Change this to loop over a range of array sizes such that the results provide
         * insight into the behavior of binary search vs. sequential search.
         * 
         * @param args
         */
        public static void main(String[] args) {

                // MODIFY: Make a loop here to test different array sizes. Running
                // the program should report on average search costs for several sizes.
                int testArraySize = 1_000;
                int numberofTestsPerArray = 100;
                int[] testArray = randomSortedFill(testArraySize);
                double sequentialResults = testNRepetitionsSequential(testArray, numberofTestsPerArray);
                double binaryResults = testNRepetitionsBinary(testArray, numberofTestsPerArray);
                System.out.println("For an array of size " + testArraySize + " the average search costs are:");
                System.out.println("     binaryAvg    : " + binaryResults + " iterations");
                System.out.println("     sequentialAvg: " + sequentialResults + " iterations");
        }

        /**
         * The method tests how many search loop iterations, on average, are needed to
         * search a given int array for different key values using sequential search.
         * The array has values ranging from 0 to length of the array - 1.
         * 
         * Pick a random key in that same range of values. Search for this key in the
         * array and measure the number of search loop iterations by using the
         * methods that need to be implemented below.
         * 
         * Repeat this search on the same array but a new key for numberOfTests times.
         * 
         * Calculate the average tests using the total number of search iterations and the
         * number of tests.
         * 
         * @param randomSortedNumbers: an array of ints filled with random sorted
         *                             values.
         * @param numberOfTests:       the number of times to repeat the tests. Must be
         *                             greater than 0.
         * @return the average iterations used to search the array.
         * 
         */
        public static double testNRepetitionsSequential(int[] randomSortedNumbers, int numberOfTests) {
                return 0.0; // change this code to return the average iterations
        }

        /**
         * The method tests how many search loop iterations, on average, are needed to
         * search a given int array for different key values using binary search.
         * The array has values ranging from 0 to length of the array - 1.
         * 
         * Pick a random key in that same range of values. Search for this key in the
         * array and measure the number of search loop iterations by using the
         * methods that need to be implemented below.
         * 
         * Repeat this search on the same array but a new key for numberOfTests times.
         * 
         * Calculate the average tests using the total number of search iterations and the
         * number of tests.
         * 
         * @param randomSortedNumbers: an array of ints filled with random sorted
         *                             values.
         * @param numberOfTests:       the number of times to repeat the tests. Must be
         *                             greater than 0.
         * @return the average iterations used to search the array.
         * 
         */
        public static double testNRepetitionsBinary(int[] randomSortedNumbers, int numberOfTests) {
                return 0.0; // change this code to return the average iterations
        }

        /**
         * Given a length, make an int array of that length and fill the array with
         * random values from 0 to length-1 (inclusive) int values. Use the Random class
         * to generate these values. The array can have duplicate values, this is not a
         * shuffle of all values from 0 to length-1, but instead length values picked
         * randomly from 0 to length-1.
         * 
         * The values are then sorted in ascending order.
         * 
         * This method has been implemented for you. You do not need to change the
         * documentation for this method.
         * 
         * @param length: the length of an array to be filled with random values.
         * @return the array of sorted random values.
         */
        public static int[] randomSortedFill(int length) {
                Random generator = new Random();
                int[] randomArray = new int[length];
                for (int index = 0; index < randomArray.length; index++) {
                        randomArray[index] = generator.nextInt(length);
                }
                Arrays.sort(randomArray);

                return randomArray;
        }

        /**
         * Search values for the key using binary search. Assumes values is sorted in
         * ascending order. This code is provided as a reminder of how binary search
         * works. You do not need to run it or modify it.
         * 
         * @param values a sorted array of values
         * @param key    the value being searched for
         * @return the index where key is found, or -1 otherwise.
         */
        public static int binarySearchForKey(int[] values, int key) {
                int lo = 0;
                int hi = values.length - 1;
                while (lo <= hi) {
                        int mid = lo + (hi - lo) / 2;
                        if (values[mid] == key)
                                return mid;
                        else if (values[mid] < key)
                                lo = mid + 1;
                        else // if (vals[mid] > key) is the only case left, so we don't need to check it.
                                hi = mid - 1;
                }
                return -1;
        }

        /**
         * Search values for the key using binary search. Assumes values is sorted in
         * ascending order. Count the number of times the search loop repeats.
         * 
         * @param values a sorted array of values
         * @param key    the value being searched for
         * @return the number of search loop iterations.
         */
        public static int binarySearchForKeyWithCount(int[] values, int key) {
                return 0; // change this code
        }

        /**
         * Search values for the key using sequential search. This code is provided as
         * a reminder of how sequential search works. You do not need to run it or
         * modify it.
         * 
         * @param values a sorted array of values
         * @param key    the value being searched for
         * @return the index where key is found, or -1 otherwise.
         */
        public static int sequentialSearchForKey(int[] values, int key) {
                for (int index = 0; index < values.length; index++) {
                        if (key == values[index])
                                return index;
                }
                return -1;
        }

        /**
         * Search values for the key using sequential search. Assumes values is sorted in
         * ascending order. Count the number of times the search loop repeats.
         * 
         * @param values a sorted array of values
         * @param key    the value being searched for
         * @return the number of search loop iterations.
         */

        public static int sequentialSearchForKeyWithCount(int[] values, int key) {
                return 0; // change this code
        }

}

INFS 2400 – Challenge Assignment 6

Read ALL of the instructions carefully before starting the exercise!

Dear Colleague,

Earlier today I built my fifth website using HTML5, CSS3, and Bootstrap4. Bootstrap seems amazing, but it never did what it should do – make my website look better. Also, my page should have a blue theme that was provided in the CSS folder. This also didn’t work.

My website is supposed to look like what is shown in Figures 1 (see below). Someone told me that there are exactly 12 errors in the HTML and 4 errors in the CSS. Yes, 16 errors total! Can you help me find all of the errors?

Oh yeah, and I want the cards used in the ‘My friends’ section to stack in the mobile version (e.g. anything smaller than a small (sm) screen size (see figure two). I think Bootstrap can do a media query using columns – but I’m lost.

Hint: You should not add ANY LINES to the code. There will never be more than one error per line number.

Update both the ca6.html and ca6.css files. Also create a MS Word file describing the errors. More specifically, create a bulleted list describing your improvements and be sure to include the line numbers. Save the MS Word file as ca6_notes_LastName.docx into the ca6-broken folder, rename the folder ca6-fixed, then compress (ZIP) and submit to the Challenge Assignment #6 drop box in D2L.

Code HTML...

<!doctype html>
<html>
<head>
<meta charset="UTF-8">
<title>Class Assignment 5: Get ready to be amazed!</title>
  
   <script rel="stylesheet" href="https://maxcdn.bootstrapcdn.com/bootstrap/4.0.0/css/bootstrap.min.css">
    <link rel="stylesheet" href="css/bluethemm.css">
   <script src="https://ajax.googleapis.com/ajax/libs/jquery/3.3.1/jquery.min.js"></script>
   <script src="https://cdnjs.cloudflare.com/ajax/libs/popper.js/1.12.9/umd/popper.min.js"></script>
   <script src="https://maxcdn.bootstrapcdn.com/bootstrap/4.0.0/js/bootstrap.min.js"></script>

</head>

<body>

<div class="contain pb-1">
<div class="jumbotron">
<h1 class="display-2">Get ready to be amazed!</h1>
<p class="lead">Here is where I will show the world how great my HTML, CSS and Bootstrap skills are. Unfortunately, I am still learning so there are a few errors. =(</p>
</div>
<div>
<h3>About me</h3>
<img align="right" height="200px" width="200px" class="img-rounded" src="img/picture_of_me.jpg" alt="Me in a white room" />
<p>Nulla congue mollis lorem nec convallis. Ut sodales a dolor quis eleifend. Vestibulum non tempus tellus. Morbi non neque sit amet turpis vestibulum euismod et porta erat. Morbi maximus est sit amet rutrum luctus. In varius neque non elementum scelerisque. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia Curae; Pellentesque luctus sagittis maximus. Pellentesque blandit porttitor purus, eget tincidunt augue elementum vel.
Nulla congue mollis lorem nec convallis. Ut sodales a dolor quis eleifend. Vestibulum non tempus tellus. Morbi non neque sit amet turpis vestibulum euismod et porta erat. Morbi maximus est sit amet rutrum luctus. In varius neque non elementum scelerisque. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia Curae; Pellentesque luctus sagittis maximus. Pellentesque blandit porttitor purus, eget tincidunt augue elementum vel.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Duis congue semper urna et blandit. Morbi et arcu dui. Phasellus vel mauris mi. Phasellus eu placerat velit, sit amet ultrices tellus. Integer at quam viverra dui aliquet pharetra.</p>
</div>

<h3>My friends</h3>
<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Duis congue semper urna et blandit. Morbi et arcu dui. Phasellus vel mauris mi. Phasellus eu placerat velit, sit amet ultrices tellus. Integer at quam viverra dui aliquet pharetra.</p>

<div class="rows">
<div class="col-sm-12">
   <div class="card">
<div class="card-header">Jamie W.</div>
<div class="card-body">Lorem ipsum dolor sit amet, consectetur adipiscing elit. Duis congue semper urna et blandit. Morbi et arcu dui. Phasellus vel mauris mi. Phasellus eu placerat velit, sit amet ultrices tellus. Integer at quam viverra dui aliquet pharetra. </div>
</div>
</div>
<div class="col-sm-12">
<div class="card">
<div class="card-header">Dietmar N.</div>
<div class="card-body">Phasellus vel mauris mi. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Duis congue semper urna et blandit. Morbi et arcu dui. Phasellus eu placerat velit, sit amet ultrices tellus. Integer at quam viverra dui aliquet pharetra. </div>
</div>
</div>
<div class="col-sm-12">
<div class="card">
   <div class="card-header">Hossein K.</div>
<div class="card-body">Integer at quam viverra dui aliquet pharetra. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Duis congue semper urna et blandit. Morbi et arcu dui. Phasellus vel mauris mi. Phasellus eu placerat velit, sit amet ultrices tellus. Integer at quam viverra dui aliquet pharetra. </div></div>
   </div>
</div>

<h3>My five favorite things:</h3>

       <ul>
        <li>Camping in the midst of the Sossusvlei dunes</li>
        <li>Snorkeling between tectonic plates at Thingvellir</li>
       <li>Kayaking on the Bay of Fundy</li>
       <li>Wandering the streets of Thamel</li>
       <li>Learning HTML, CSS and the Bootstrap framework</li>
        </ul>

    <h3>My three favorite MTSU classes (so far):</h3>

   <ul class="nav nav-pills mb-3" id="tabbycat" role="tablist">
   <li class="nav-item">
       <a class="nav-link active" id="pills-2400-tab" href="#2400" role="tab" data-toggle="pill">INFS2400</a>
   </li>
   <li class="nav-item">
       <a class="nav-link" id="pills-2600-tab" href="#2600" role="tab" data-toggle="pill">INFS2600</a>
   </li>
   <li class="nav-item">
       <a class="nav-link" id="pills-3200-tab" href="#3200" role="tab" data-toggle="pill">INFS3200</a>
   </li>
   </ul>

  
<div class="tab-content card mb-5" id="pills-tab-content">
  
   <div class="tab-pane bg-warning card-body fade show active" role="tabpanel" id="2400">
       <h4>INFS 2400: Web Development</h4>
       <p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec iaculis, nisl ut pharetra vehicula, magna mi venenatis nisl, vel pulvinar magna augue in justo. Nunc tempus sodales tortor. Sed auctor lorem nec convallis molestie. Cras tincidunt, urna ac tincidunt ultricies, lacus diam luctus purus, nec fermentum elit leo semper felis.</p>
   </div>
  
       <div class="tab-pane card-body fade" role="tabpanel" id="2600">
       <h4>INFS 2600: Programming Logic</h4>
       <p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec iaculis, nisl ut pharetra vehicula, magna mi venenatis nisl, vel pulvinar magna augue in justo. Nunc tempus sodales tortor. Sed auctor lorem nec convallis molestie. Cras tincidunt, urna ac tincidunt ultricies, lacus diam luctus purus, nec fermentum elit leo semper felis.</p>
   </div>
  
       <div class="tab-pane card-body fade" role="tabpanel" id="3200">
       <h4>INFS 3200: Business Application Development</h4>
       <p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec iaculis, nisl ut pharetra vehicula, magna mi venenatis nisl, vel pulvinar magna augue in justo. Nunc tempus sodales tortor. Sed auctor lorem nec convallis molestie. Cras tincidunt, urna ac tincidunt ultricies, lacus diam luctus purus, nec fermentum elit leo semper felis.</p>
   </div>
  
</div>

   </div>

<div class="footer fixed-top" align="center">The best site of the InterWeb, created by me!</div>
  
  
  
</body>
</html>

Code CSS...

@charset "UTF-8";
/* CSS Document for IC5 */

.body {
   background-color: #D1EDFF;
}

.container {
   bg-color:aliceblue;
}

jumbotron {
   background-color: skyblue;
}

.footer {
   background-color:skyblue
       }

PLEASE MARK ALL #16 ERRORS AND THE LINES THEY ARE FOUND IN THE CODE, and CORRECT THEM, a