Case 1-7 The FASB

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Case 1-7 The FASB INSTRUCTIONS You are to follow the case instructions in the text as you complete your selected case. Items to include are outlined as follows:  500 words in length that addresses a

Case 1-7 The FASB

INSTRUCTIONSYou are to follow the case instructions in the text as you complete your selected case. Items to include are outlined as follows: 500 words in length that addresses all of the criteria for the selected case. Your assignment must be in current APA format.  You must support your assertions with at least two citations. In addition, you will provide a biblical application for the subject matter of the case.  Acceptable sources include peer-reviewed journal articles, FASB Codification, the textbook, and the Bible. Note: Your assignment will be checked for originality via the Turnitin plagiarism tool.

Case 1-7 The FASB INSTRUCTIONS You are to follow the case instructions in the text as you complete your selected case. Items to include are outlined as follows:  500 words in length that addresses a

This study source was downloaded by 100000793288509 from CourseHero.com on 03-14-2022 16:53:54 GMT -05:00 https://www.coursehero.com/file/11245255/Acct-632-DB-1-WAustin/ DB #1 Acc 632 1 Discussion Board #1 Warren Austin Liberty University Accounting 632-B02 January 14, 2015 Case Study 1-7 The FASB This study source was downloaded by 100000793288509 from CourseHero.com on 03-14-2022 16:53:54 GMT -05:00 https://www.coursehero.com/file/11245255/Acct-632-DB-1-WAustin/DB#1 Acc 632 2 The FASB is the official body charged with issuing accounting standards.Required:

Question #1 a) Discuss the structure of the FASB.

I believe that it is best to start with a definition of structure. What is structure? According to Merriam–Webster, structure is defined as 1) the action of building 2) a: something that is constructed b : something arranged in a definite pattern of organization 3 : manner of construction 4 a : the arrangement of particles or parts in a substance or body b : organization of parts as dominated by the general character of the whole c : coherent form of organization 5 : the aggregate of elements of an entity in their relationships to each other.

The site goes on to state that structure is a transitive verb which is to arrange or organize in a particular way (www.merriam-webster.com).

The Financial Accounting Standards Board grew out of a need for a more authoritative board. Its predecessor, the Accounting Principles Board, attempted to promulgate policy but instead, only issued opinions that carried no weight; as they were not deemed “mandatory”. The APB also suffered from internal and external pressures to sway their opinions on certain policies.

They also lacked any form of enforcement. Continued criticism of the APB led the AICPA to appoint two committees in 1971; for the express purpose of deciding how accounting principles should be established. One of the two committees was The Wheat commission. The Wheat Commission was chaired by Francis Wheat. Wheat was given the actual task of making the decisions regarding the establishment of the accounting principles. The committee recommended that the APB be abolished and replaced with the Financial Accounting Foundation (FAF) Financial Accounting Standard Board (FASB), and the Financial Accounting Standards Advisory This study source was downloaded by 100000793288509 from CourseHero.com on 03-14-2022 16:53:54 GMT -05:00 https://www.coursehero.com/file/11245255/Acct-632-DB-1-WAustin/DB#1 Acc 632 3 Council (FASAC). The AICPA quickly adopted the Wheat Commission’s recommendations. The Structure of the FASB was and still mostly is as follows:

A board of Trustees is nominated by organizations whose members have special knowledge and interest in financial reporting. Examples of the early organizations were the American Accounting Association, the AICPA, the Financial Executives Institute, Institute of Management Accountants (f/k/a National Associations of Accountants) and the Financial Accounting Standards Advisory Foundation (FAF). The FAF in turn appoints the Financial Accounting Standards Advisory Council (FASAC) who in turn advises the FASB on major policy issues, the selection of task forces, and the agenda of topics. The FASAC varies the number of members from year to year (currently holds 30 members) but is required at a minimum to have at least 20 members. The FAF is also charged with raising the funds to run the FASB. Up until 2001 the majority of funds to run the FASB came from the AICPA and top accounting firms. However the Sarbanes-Oxley act of 2002 changed the funding of FASB. Now all publicly traded companies must contribute to FASB in the form of fees. Currently $23 Million is collected to fund FASB. (Schroeder, Clark & Cathey (2014) ). As the Bible instructs us in 1 Corinthians 14:40, “But everything should be done in a fitting and orderly way” (www.bilbegatway.com). Although not perfect, the FASB is a definite improvement over its predecessor, the APB.

Question# 2 b) How are the Financial Accounting Foundation members nominated?

Section 4 of the Foundation’s by-laws discusses the qualifications necessary to serve on the Board of Trustees. The by-laws go on to state This study source was downloaded by 100000793288509 from CourseHero.com on 03-14-2022 16:53:54 GMT -05:00 https://www.coursehero.com/file/11245255/Acct-632-DB-1-WAustin/DB#1 Acc 632 4 “ Of the number of Trustees comprising the full Board of Trustees, from time to time, at least three shall be designated as “Governmental Trustees”; and shall be individuals who, in the judgment of the Board of Trustees, have extensive experience as financial officers or as elected officials of state or local governmental entities. The remaining Trustees shall be designated as “at-large Trustees”; and shall be individuals with business, investment, capital markets, accounting, accounting and business education, financial, government, regulatory, investor advocate or other experience who, in the judgment of the Board of Trustees, can contribute to advancing the purposes of the Foundation ”(www.Accounting Foundation.org) No trustee is allowed any power of substitution; or is allowed to delegate their authority.

Section 5 of the by-laws discusses the nomination process. :

“Nominations for each at-large Trustee, other than the Chairman Trustee, shall be sought by the Foundation from a broad array of domestic and international investor, accounting, and business organizations; financial and capital markets participants; accounting and business academicians; consumer groups; regulatory organizations; and other interested entities and persons, including the Trustees” (www.accounting Foundation.org) Section 6 indicates that the nominated trustees will elected by the member of the foundation. Also covered in Section 6 is the removal of trustees. No trustee can be removed except on the vote of a two-thirds majority of the current members.

Vacancies on the board under section 7 may be filled by a majority vote of trustees then in office. This study source was downloaded by 100000793288509 from CourseHero.com on 03-14-2022 16:53:54 GMT -05:00 https://www.coursehero.com/file/11245255/Acct-632-DB-1-WAustin/ Powered by TCPDF (www.tcpdf.org)DB#1 Acc 632 5 References Schroeder G. Richard ,Clark W. Myrtle & Cathey M. Jack (2014). Financial Accounting Theory and Analysis (11 th ed.). Hoboken, NJ: John Wiley & Sons pgs. 10-11 http://www.merriam-webster.com/dictionary/. 14 Jan. 2015 Merriam-Webster.com . structure http://www.accountingfoundation.org BibleGateway.com. (2014). 1 Corinthian 14:40 (NIV) .Retrieved from: ht tp: //www.

Biblegateway .com .

Case: 1-1 Harvard Cheating Scandal from Mintz & Morris Chapter

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Read and complete Case: 1-1 Harvard Cheating Scandal from Mintz & Morris Chapter 1. Address each question in the case. Your submission should be substantive and supported by references. Be sure to

Read and complete Case: 1-1 Harvard Cheating Scandal from Mintz & Morris Chapter 1. Address each question in the case. Your submission should be substantive and supported by references. Be sure to include a biblical application concerning the subject matter of your case.

post one thread of at least 300 words by 11:59 p.m. (ET) on Thursday of the assigned Module: Week support their assertions with at least 2 scholarly citations in APA format.

Read and complete Case: 1-1 Harvard Cheating Scandal from Mintz & Morris Chapter 1. Address each question in the case. Your submission should be substantive and supported by references. Be sure to

Case 1-1 Harvard Cheating Scandal [The following information applies to the questions displayed below.]

Yes. Cheating occurs at the prestigious Harvard University. In 2012, Harvard forced dozens of students to leave in its largest cheating scandal in memory, but the institution would not address assertions that the blame rested partly with a professor and his teaching assistants. The issue is whether cheating is truly cheating when students collaborate with each other to find the right answer—in a take-home final exam.

Harvard released the results of its investigation into the controversy, in which 125 undergraduates were alleged to have cheated on an exam in May 2012.1 The university said that more than half of the students were forced to withdraw, a penalty that typically lasts from two to four semesters. Many returned by 2015. Of the remaining cases, about half were put on disciplinary probation—a strong warning that becomes part of a student’s official record. The rest of the students avoided punishment.

In previous years, students thought of Government 1310 as an easy class with optional attendance and frequent collaboration. But students who took it in spring 2012 said that it had suddenly become quite difficult, with tests that were hard to comprehend, so they sought help from the graduate teaching assistants who ran the class discussion groups, graded assignments, and advised them on interpreting exam questions.

Administrators said that on final-exam questions, some students supplied identical answers (right down to typographical errors in some cases), indicating that they had written them together or plagiarized them. But some students claimed that the similarities in their answers were due to sharing notes or sitting in on sessions with the same teaching assistants.

The instructions on the take-home exam explicitly prohibited collaboration, but many students said they did not think that included talking with teaching assistants. The first page of the exam contained these instructions: “The exam is completely open book, open note, open Internet, etc. However, in all other regards, this should fall under similar guidelines that apply to in-class exams. More specifically, students may not discuss the exam with others—this includes resident tutors, writing centers, etc.”

Students complained about confusing questions on the final exam. Due to “some good questions” from students, the instructor clarified three exam questions by e-mail before the due date of the exams.

Students claim to have believed that collaboration was allowed in the course. The course’s instructor and the teaching assistants sometimes encouraged collaboration, in fact. The teaching assistants— graduate students who graded the exams and ran weekly discussion sessions—varied widely in how they prepared students for the exams, so it was common for students in different sections to share lecture notes and reading materials. During the final exam, some teaching assistants even worked with students to define unfamiliar terms and help them figure out exactly what certain test questions were asking

Some have questioned whether it is the test’s design, rather than the students’ conduct, that should be criticized. Others place the blame on the teaching assistants who opened the door to collaboration outside of class by their own behavior in helping students to understand the questions better.

Harvard adopted an honor code on May 6, 2014.In May 2017, Harvard announced that more than 60 students enrolled in Computer Science 50 (CS50): Introduction to Computer Science appeared before college’s Honor Council investigating cases of academic dishonesty. While the facts have been kept confidential so far, a statement on course website establishes standards for behavior: The course recognizes that interactions with classmates and others can facilitate mastery of course’s material. [but] there remains a line between enlisting the help of another and submitting the work of another” The site provides some guidance: Acts of collaborations that are reasonable include sharing a few lines of code. Acts not reasonable include soliciting solutions to homework problems online. CS50 introduced a “regret clause,” allowing students who commit “unreasonable” acts to face only course-specific penalties [not institutional] if they report the violation within 72 hours.

Answer the following questions about the Harvard cheating scandal

1. Using Josephson’s Six Pillars of Character, which of the character traits (virtues) apply to the May 2012 Harvard cheating scandal and how do they apply with respect to the `1actions of each of the stakeholders in this case?

2. Who is at fault for the cheating scandal? Is it the students, the teaching assistants, the professor, or the institution? Use ethical reasoning to support your answer.

3. Evaluate the ethics of the “regret clause” established for CS50 from the deontological and teleological points of view.

Integrate a bible perspective into the paper.

Foreign policies

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(1) Foreign policies include processes and strategies adopted by a nation to protect international and domestic interests and define its interactions with other states. In the United States, the forei

(1)

Foreign policies include processes and strategies adopted by a nation to protect international and domestic interests and define its interactions with other states. In the United States, the foreign policy covers its citizens to ensure continued access to global markets and protection of human rights in the world. To achieve the established goals, leaders pursuing foreign policies should have a moral obligation to ensure the security and survival of the various states. The nation’s foreign policy should also promote respect for fundamental rights to create a secure and prosperous world that can advance its interests. Although the country has a strong bilateral relationship with Afghanistan, the extreme cases of human rights violations by the Taliban indicate an inadequacy of the policy.

The news highlights the various struggles faced by Afghan women preventing them from exercising their freedoms. Afghanistan society practices gender segregation evidenced by the restriction of women from participating in public activities, which has exacerbated the country’s existing economic problems. The institutionalized discrimination against women indicates a need to review the US foreign policy to prevent the Taliban from violating women’s rights. The majority of institutions promote a social environment that stigmatizes feminine attributes allowing males to benefit from the resources (Legewie and Thomas, 2012, p.464). The growing gender gap in educational achievement in Afghanistan is likely to have resulted from the lack of an effective policy that addresses gender inequality. Wynn’s article explains the importance of moral foundations in procedures to prevent gendered differences in occupations. According to the article, gender inequalities are attributable to aversion behaviors promoted by organizational policies seeking to harm women (Wynn, 2020, p.108). For the case of Afghanistan women, promoting moral reasoning would require the United States’ foreign policy to consider maintaining order in the nation that encourages the pursuit of individual interests.

Taking morals into consideration in foreign policy is complicated because we have to weigh intentions, means, and consequences in various scenarios. History recounts that morals do matter, thus considering them when creating foreign policy should be regarded.

(2)

Yes, ethics, morality, and human rights should be at the top of the list when the United States (US) engages in foreign policy. It can, of course, be challenging to be the altruistic country the US purports itself to be at all times in all parts of the world, but the US should lead by example as often as possible. There are very dangerous and scary places around the world, and having relations with some countries can be very difficult. The US may need help in some way from a shadowy country for some very high-level purpose, and in return, may have to acquiesce to some less-than-ideal demand. This is the highly complex world we now live in, in 2022.

I chose a topic that has recently occurred with a G7 member, Russia, and the war they have waged with Ukraine. While there is so much to talk about with these two countries and their long and storied past, I will focus on an event that just happened yesterday. On March 14, Marina Ovsyannikova ran into their Russian TV news studio onto a live news program holding a poster that notified everyone watching not to believe the propaganda and stop the bloodshed and war. What happened next is something out of a horror movie. “Marina Ovsyannikova, an editor on Russia’s state-controlled Channel One TV who interrupted a live news broadcast on Monday to protest Russia’s invasion of Ukraine, was arrested and held incommunicado for at least 15 hours after her show of dissent” (Amnesty International 2022). Knowing that President Putin and the Russian government will arrest any average citizen for speaking his or her mind on what a terrible event this war is, how can the US engage with Russia in any meaningful way ever again? My position is that while Russia requires some historical understanding on why the Russian people don’t overthrow President Putin and his supportive oligarchs, the world is quickly changing, so the US needs to be very firm with extricating President Putin from the global systems which he has enjoyed access to for far too long.

There is, however, the possibility that this woman protesting is in the minority. Russian sociology can have some revealing aspects to its autocratic past, especially over the last one-hundred-fifty years. “First, the over-politicization and ideological biasness of sociological activities; second, the sacrifice of sociologist as a romanticized practice, potentially harmful for the discipline; third, the difficulties of the professional sociology institutionalization; fourth, the deprivation of the policy sociology development” (Sorokin 2017:135). This leads to the notion that the Russian experience is an overly political sociology instilled in the masses and can help explain why there is not more outrage from its citizenry. Additionally, The US should push for harsher sanctions regarding Russia for its deleterious views on its civil and human rights. “Most countries have been moving toward a little more secularization, and quite a lot towards self-expression values. Russia has moved in a retrograde direction, toward more traditional values and a bit more toward survival values” (Brym 2016:196).

From whichever of the plethora of reasons to take a more rigid stance on Russia the US choose from, it should. US foreign policy should not engage with such authoritarianism and brutality any longer. Ethics, morals, and human rights matter. Russia can start by allowing mainstream news agencies to broadcast in Russia and not arresting news editors when they speak out against propaganda.

IN 5-6 LINES, RESPOND TO THIS TWO DISCUSSION BOARD

Use of Resources to Promote Translation of Evidence into Practice

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Use of Resources to Promote Translation of Evidence into PracticeFor this Discussion, you are asked to evaluate the use of a health information system and other resources in your practicum setting. Wh

Use of Resources to Promote Translation of Evidence into Practice

For this Discussion, you are asked to evaluate the use of a health information system and other resources in your practicum setting. What are the implications of resource use in terms of planning for and implementing your proposed evidence-based change?

To prepare:

  • Consider the benefits and limitations of the use of a      health information system within your practicum setting. What impact do      you think this might have for your proposed evidence-based change? Draw      upon at least one relevant example of a current or previous change      initiative at your setting as you assess this. (If your setting does not      have a health information system, you can still discuss the benefits and      limitations of not having a health information system as it relates to      this change.)
  • What other resources (e.g., financial, staffing,      materials) are important to consider as well? Why?
  • Be prepared to support your Discussion postings with      evidence from the literature and specific examples related to your      practicum setting.

By tomorrow Wednesday 4/3/19  2pm write a minimum of 550 words essay in APA format with at least 3 references (see list or required readings below). Include the level one headers as numbered below:

Post a cohesive response that addresses the following:

1) Within your practicum setting, what are the benefits and limitations of using a health information system? How might this impact planning for and implementing your proposed change?

2) Describe three potential resource considerations that could facilitate or inhibit your proposed change and explain your rationale.

Required Readings

White, K. M., & Dudley-Brown, S.(2016). Translation of evidence into nursing and health care practice. (2nd edition)  New York, NY: Springer Publishing Company.

  • Review Chapter 9, “Project Planning      and the Work of Translation”

Coleman, C. (2015). Stimulating a Culture of Improvement: Introducing an Integrated Quality Tool for Organizational Self-Assessment. Clinical Journal of Oncology Nursing, 19(3), 261-264. doi:10.1188/15.CJON.261-264.

Holup, A. A., Gassoumis, Z. D., Wilber, K. H., & Hyer, K. (2016). Community Discharge of Nursing Home Residents: The Role of Facility Characteristics. Health Services Research, 51(2), 645-666. doi:10.1111/1475-6773.12340.

Kondo, K., Damberg, C., Mendelson, A., Motu’apuaka, M., Freeman, M., O’Neil, M., & … Damberg, C. L. (2016). Implementation Processes and Pay for Performance in Healthcare: A Systematic Review. JGIM: Journal Of General Internal Medicine, 3161-69. doi:10.1007/s11606-015-3567-0