Morrisons PLC Essay Example | Topics and Well Written Essays - 2500 words

Morrisons PLC - Essay Example uncommonly during a period where extreme rivalry and rising costs of working together in basic food item have crushed net revenues accessible to retailers. Morrisons has as of late experienced misfortunes as it has attempted to incorporate the Safeway chain of stores into its own retail base, which has made its yearly benefits drop generously. Its offers plunged 3% in 2005, to recoup to some degree before the year's over and close off at 183 p or a 2% plunge of 3.75 pence.(Flanagan, 2005). Rather than the expectations of monetary experts of a pay of around 225 million pounds, it just posted benefits of around 134.2 million pounds before tax collection, with an income for each portion of 3 pounds and 52 pence.(www.morrisons.co.uk, 2006/7). In 2006 in any case, the position has improved for the 52 weeks that finished January 29, 2006, according to the amended pay proclamation that has as of late been distributed by Morrisons.(www.morrisons.co.uk, 2007). While the misfortunes before tax collection were accounted for as 312.9 million pounds, a similar figure shoots upward to 374.4 million pounds when considering the Safeway change costs. Notwithstanding, the balanced pay before tax collection is 61.5 million pounds benefit, with net benefit after assessments being 45.9 million pounds. Be that as it may, as brought up over, the profit per portion of the Company have dropped to 3.52 pounds per share in 2006. The present offer costs of Morrison stock is in the scope of 250 to 260 pence and has been moving inside this range to around 350 pence, which is a normal of around 3 pounds for every offer. The cost to income proportion is in this way 3/3.5 = 0.87, which gives a sign that the stock might be overrated when contrasted with the profits that are being created from it. Profit on stocks are not generous either, and the significant expense to income proportion gives a sign that that speculators may not be effectively seeking after acquisition of this stock on account of their discernment that it doesn't offer high potential for gain and is in

Analysis Of Financial Reporting And Financial Statement Finance Essay - Free Essay Example

JP Morgan Chase Co (NYSE: JPM) is one the biggest financial institutions in the United States and is one of the respected in the whole world. JP Morgan Chase Co stand today for over 200 year back history and heres JP Morgan Chase stand today: Leading world financial services institution with assets of $2.1 trillion. Active operating in more than 60 countries. Built of more than 200,000 employees. Serves millions of consumers, small businesses  and many of the worlds most prominent corporate, institutional and government clients. A leader in investment banking, financial services for consumers, small business and commercial banking, financial transaction processing, asset management and private equity Its stock is a component of the Dow Jones Industrial Average Activities of JPMorgan Chase Co are organized, for management reporting purposes, into six business segments, as well as Corporate/Private Equity. The Firms wholesale businesses comprise the Investment Bank, Commercial Banking, Treasury Securities Services and Asset Management segments. The Firms consumer businesses comprise the Retail Financial Services and Card Services segments. A description of the Firms business segments and the products and services they provide to their respective client bases is provided in the Business segment results section of M anagements discussion and analysis of financial.  [1] Competition JPMorgan Chase and its subsidiaries and affiliates operate in a highly competitive environment. Competitors include other banks, brokerage firms, investment banking companies, merchant banks, hedge funds, insurance companies, mutual fund companies, credit card companies, mortgage banking companies, trust companies, securities processing companies, automobile financing companies, leasing companies, e-commerce and other Internet-based companies, and a variety of other financial services and advisory companies. JPMorgan Chases businesses generally compete on the basis of the quality and range of their products and services, transaction execution, innovation and price. Competition also varies based on the types of clients, customers, industries and geographies served. With respect to some of its geographies and products, JPMorgan Chase competes globally; with respect to others, the Firm competes on a regional basis. The Firms ability to compete also depends on its ability to attract and retain its professional and other personnel, and on its reputation. The financial services industry has experienced consolidation and convergence in recent years, as financial institutions involved in a broad range of financial products and services have merged and, in some cases, failed. This convergence trend is expected to continue. Consolidation could result in competitors of JPMorgan Chase gaining greater capital and other resources, such as a broader range of products and services and geographic diversity. It is likely that competition will become even more intense as the Firms businesses continue to compete with other financial institutions that are or may become larger or better capitalized, or that may have a stronger local presence in certain geographies.  [2] Competitors JP Morgan Chase Co for last annual year has increased its market capitalization, companys size and riskiness, by 147.77b compared with other investment banking instructions like Bank of America Corporation 113.16b and City Group, Inc 119,40b. The Employees number in JP Morgan Chase Co is 236,810, which is less then Bank of America Corporation by 41,190 and less then City Group, Inc by 21,190, which may imply to that JP Morgan Chase Cos employees is much more profitable and managerial behaviors might be more unite and consistent achievable on organizing staff operation. Quarterly revenue growth is 11,20%, the lowest compared to other competitors and industry. The highest is 48.70% quarterly growth of Bank of America Corporation. Total revenue of JP Morgan Chase Co is 90.08b. Its really impressive, it reaches nine times more then industry, and its almost 20b and 40b respectively more then Bank of Americas and City Group, Incs total revenue. It seems, they gain more on inves tment security sales, interests on loans, on credit card rates, trading assets and etc. Net income of JP Morgan Chase Co is 14,30b, and compared with Bank of America Corporation it is 21.48b more, with City Group, Inc it is 9.05b more. Within the industry Barclays PLC has gained in net income 5.25b, and gives fist place to JP Morgan Chase Co stepping down on second place. Barclays PLC stands first with earnings per share 5.22 leaving JP Morgan Chase Co for second high 3.59. Bank of America Corporation and City Groups, Incs EPS (earnings per share) is considerably really low, almost by -21% and 1.3% of JP Morgan Chase Cos earnings per share and they might releasing more shares, which increases the number of total shares further diluting the net earnings. JP Morgan Chase Co is might be more efficient at using its capital to generate income. The consumer businesses include: Branch, ATM, Telephone and online banking, Small businesses Credit Cards, Home finance and home equity loans, Auto Finance, Education Finance, Retirement and Investing, Retail checking . The commercial banking businesses include: Middle Market, Mid corporate, Commercial real estate, Business credit, Equipment Finance, Commercial Term leading, Community development J.P. Morgan clients include the worlds most prominent corporations, governments, wealthy individuals and institutional investors. These businesses use the  J.P. Morgan brand: Investment Bank, Asset management, Treasury services, Worldwide security services, Private banking, Private Client services, online equity partners. Recent developments in JP Morgan Chase Co are: Commits $10 billion  in lending to support small businesses. Raises more than $150 billion since 2009  for state and local governments, hospitals and educational facilities. Offers more than  900,000 mortgage modifications  for struggling homeowners. Provides financing  for affordable housing and community development projects. Direct competitor comparison: Letter to Shareholders The past two years have been among the most extraordinary and challenging in recent history for JPMorgan Chase, the financial services industry and the global economy. JPMorgan Chase has endured a once-in-a-generation economic, political and social storm, the impact of which will continue to be felt for years or even decades to come. As we see signs of recovery and the debates about financial reform wage on, its easy for us to forget the fear and panic we felt a year ago. The market was down an astonishing 50% from its 2008 highs to its low on March 9, 2009. For JPMorgan Chase, these past two years have been part of a challenging, yet defining, decade. JPMorgan Chase began it as three separate companies: Bank One, Chase and J.P. Morgan, with each facing serious strategic and competitive challenges. Today, their strategic position is clear, and JPMorgan Chase is a leader in all of its businesses. If you had been a Bank One shareholder from 2000 to year-end 2009 (this repres ents approximately 40% of the current company) and you held on to your stock, you would have received a total return on your investment of 131%. Over the same time period, if you were a Chase or J.P. Morgan shareholder, your returns would have been 12% and 70%, respectively. By comparison, the Standard Poors 500 Index was down 9% over the same period. Throughout this decade, we made and executed on many transformative decisions. When the global financial crisis unfolded in 2008, the people of JPMorgan Chase understood the vital role their firm needed to play and felt a deep responsibility to their many stakeholders. It is this sense of responsibility that enables us to move beyond the distractions of the moment and stay focused on what really matters: taking care of their clients, helping the communities in which they operate and protecting their company. It is because of this focus even amid the daunting and ongoing challenges that JPMorgan Chase is able to weather this ec onomic crisis and continue to play a central, if sometimes misunderstood, role in rebuilding the U.S. economy. This is a testimony to the collective strength of character and commitment of their people. On March 16, 2008, JPMorgan Chase announced its acquisition of Bear Stearns at the request of the U.S. government; on September 25, 2008, 10 days after the collapse of Lehman Brothers, JPMorgan Chase bought Washington Mutual. JPMorgan Chase loaned $70 billion in the global interbank market when it was needed the most. With markets in complete turmoil, JPMorgan Chase was the only bank willing to commit to lend $4 billion to the state of California, $2 billion to the state of New Jersey and $1 billion to the state of Illinois. Additionally and, frequently, when no one else would JPMorgan Chase loaned or raised for their clients $1.3 trillion, providing more than $100 billion to local governments, municipalities, schools, hospitals and not-for-profits over the course of 2009. Overall results performance improved from 2008 but still was not great. JPMorgan Chase revenue this year was a record $100 billion, up from $67 billion in 2008. The large increase in revenue was due primarily to the inclusion for the full year of Washington Mutual (WaMu) and the dramatic turnaround in revenue in JPMorgan Chases Investment Bank. Profits were $12 billion, up from $6 billion in the prior year but down from $15 billion in the year before that. While these results represent a large improvement over 2008, they still are an inadequate return on capital a return on tangible equity of only 10%. Relative to the competition of JPMorgan Chase, the company fared extremely well. JPMorgan Chase did not suffer a loss in any single quarter over the two-year crisis (we may have been one of the few major global financial firms to achieve this). In absolute financial terms, however, our results were mediocre.  [3] Recent news: JP Morgan Chase crosses pivot point support at $39.65 as of Nov 16, 2010. Smart Trend has detected shares of JP Morgan Chase have bearishly opened below the pivot of $40.14 today and have reached first level of support $39.65. In the past 52 weeks, shares of JP Morgan Chase have traded between a low of $35.16 and high of $48.20 and are now at $39.23, which is 12% above the low price.  [4] JP Morgan Chase says European stocks may overhoot in 2011; RBS sees 20% gains. JPMorgan Chase Co. advised investors to buy European equities for the coming 6 to 12 months, while Royal Bank of Scotland Group Plc forecast stocks may rise potentially very strongly in 2011. We are very bullish on equities on a rolling 6-12 months horizon, with the potential for a 99 type of extreme upward move not to be dismissed, JPMorgan strategists Mislav Matejka and Emmanuel Cau wrote in a report today, adding that returns on a 5- to 10-year period will be poor. RBS strategists Ian Richards and Graham Bishop in London forecast gains of 20 percent for European stocks. Rarely has the valuation of the equity market appeared so anomalous in the context of other asset classes, Richards and Bishop wrote. But another dose of liquidity, normalising inflation expectations, and a corporate sector that is at last showing signs of using the exceptionally low cost of debt to drive shareholder return, all bode well for an aggressive valuation re-appraisal.  [5] The benchmark St oxx Europe 600 Index has climbed 17 percent since May as the U.S. Federal Reserve boosted its asset- purchases plan to stimulate growth, offsetting concern that Greece and Ireland may struggle to reduce their budget deficits. The index is still trading at 12 times its companies estimated earnings, down from a ratio of almost 16 at the end of 2009.  [6] Stock Market Research As of last trade of 22nd Nov, 2010, the market value per share of JP Morgan Chase Co was $ 38.51. Price range in the latest trading day, the lowest was $ 38.21 and the highest was $ 39.02. Price range in the last 52 weeks, the lowest was $ 35.16 and the highest was $ 48.20. The volume (the number of shares) traded on the last trading day was 54,216.00 and average volume over 30 days is 44.71M. Market capitalization (the total value of the company in a stock market), which is calculated by multiplying total shares outstanding by the current price per share is 148.63B. Price to earnings ratio (the ratio of the stock price to the sum of its reported earnings) is 10.60. Latest dividend (divined per share paid to shareholders) is $ 0.05 and dividend yield (value of the latest dividend, multiplied by number of times dividends are typically paid per year, divided by stock price) is $ 0.53. Net income per share according to the most recently quarterly report is $ 3.59. The measure of a fu nds or stocks risk in relation to the market or to alternative benchmark Beta is 1.12 .  [7] Analysing market activity over the most recent 10 years, the market value per share of JP Morgan Chase Co fall the lowest price on 6th March, 2009 by $ 15.97 and the highest was on 24th March, 2000 by $ 64.15. From 2000 to October, 2002, the companysstock price stable was falling down and afterwards to April, 2007 it was stable growing as the financial position of company has increasingly changed. Annual dividends issued on 2000 was $1.06 , has gone stable from 2003 to 2007 $1.36, reached highest on 2008 by $1.52 and as of 2010 reached the lowest by $0.20. In past 10years the companys stable grow was on 2006, total assets increased by 12.72%, return on common equity increased by 4% and book value per share increased by 8.92% as it from previous year, where the net income reached almost the second highest by $ 14,444. The highest income was $ 15,365 during the year of 2007, as the total assets increased by 15% from previous year but the provision for credit losses had almost doubled up as from 2006. From April, 2009 the company has started to get back to its stable financial position in a stock market. 8 Computing ratios and comparing to industry norms. Operating liquidity available for business, net working capital, of JP Morgan Chase Co through the three years from 2007 to 2009 are negative, which derives from less current asset then current liability respectively through this years, and constantly growing on negative making working capital deficit. As of negative working capital in the company through this years, it is currently unable to meet its short term liabilities with its current assets. The current ratio of the company has fall from 0.71 (2007) to 0.25 (2009) which indicates of its not favorable. Usually its suggests that if the companys current ratio is less then 1, it would not be able to pay off its obligations, and it doesnt really mean that it may derive to bankruptcy, only showing that the company is not in a good financial health. The same situation with the companys quick ratio, as it represents the companys short term liquidity , through the years from 2007 to 2009, it is falling indicating the companys pos ition poor. The cash flow liquidity ratio of JP Morgan Chase Co is 0.78 , 0.38 , 0.52 from 2009 to 2007 respectively, indicating whether or not the company has enough money from its current operations to pay off its current liabilities, and if it is less then 1, it indicates of the companys non-solid financial health. But its slightly raised more then, double times from 2008 to 2009, which showing improvement in current operation. The debt ratio of the company is decreasing leaving it positive sign, as it showing the company is paying off its short term debt or possibly refinancing its short term debt to long term debt. The proportion of debt and equity the company using to finance its assets was low on 2009, by 2.38 and the highest was on 2007, by 2.82 . To find out if the company goes in real financial trouble if it cannot pay an interest on its debt, we may check through its times-interest-earned. On 2007 the companys time-interest-earned was 0.864, which was most likely t o pay on its interest on debt rather then, two following years. On 2009, free cash flow of the company reaches $121,897,000, and represents cash the company is able to generate after laying out money required to maintain or expand its asset base. The company is quickly turning its accounts receivables into cash with successfully executing its credit policies on 2007 when its accounts receivables reached 2.875 but the company missed up its potential sales with strict credit policies on 2008 when its accounts receivable turnover reached 1.103 low. The company has been less effective in the use of investment made in the company from 2007 to 2008, as its asset turnover falls from 2.875 to 1.103, then from 2008 to 2009 the company slightly has started to be more effective on a use of investment. The accounts payable was falling from 2007 to 2008 which explains that the company paid off to supplier longer then it used to be and from 2008 to 2009 the accounts payable was raising indi cating the company paid supplier as a faster rate. The company received more profit of its sales on 2007, when it was 21.52% and as well as $4.38 on earnings per share and 1.05% on return on assets. Overall the companys profitability is better than the last years results. JP Morgan Chase Cos share price compared to its earnings per share, price-earnings ratio, as of 2010 is 9.5 and it is decline on 59% from 2008, and increase on 20% from 2007 to 2008. Price-earnings ratio does not really useful for investors. It is good if, its compared with the same industrys P/E to make any actual decision, because different Industry Companys growth prospects are much different. Dividend yield and dividend rate change more often because of dividend, market share value and earnings per share are regularly changeable. Dividend yield measures how much of return will one share of stock bring. Dividend yield and dividend rate declined on about 5% from 2008 to 2009 and the same decline was from 2 007 to 2008, 61% on dividend yield and 20% on dividend rate. To recognize the level of safety of each share after all debts paid, JP Morgan Chase Cos book value accordingly increased on 10% from 2008 to 2009, and almost remained unchangeable from 2007 to 2008. In case of if company liquidate, the amount of book value, a holder of common share would get, more high the book value less risk it may occur to an shareholder. Report of analysis, on each financial statements. The assets of JP Morgan Chase during 2006 and 2007 has increasingly changed as the total asset increased from 2006 to 2007 by 15%, respectively other assets fall by 11% , but the role of quick liquid cash, current assets, increased by 76% but the property plan and equipment had remained almost unchanged just playing small role of 6%. The highest total assets increasing happened through 2007 to 2008 by 39% where in opposite current asset fall by 50% and other assets increased by 120% and PPE increased only by 7%. And at the same year liabilities increased on long term liabilities by 76%, capital by 55% and current liability and treasury stock respectively increased by 32% and 35%. The companys liquidity plays really important role to the companys financial position. In the recent year, the companys total assets, current asset and other asset have fallen respectively decreased by 6%, 4% and 7% , and only PPE has been increased by 10% where didnt really played a big role. Property plan and equipment plays really small role as we could see on vertical trend, it has only 0.5 % power over whole asset in total. And through these three years current asset decreased by 30%, so accordingly the companys cash and cash equivalent, prepaid expenses, marketable securities, accounts receivables and other easy converted to cash assets have decreased. But in other hand other assets of company had been increased by 30%, where loans, long term assets and intangibles had been respectively increased. Treasury stock has been fallen up to the 70% and capital by 13% on the recent year of 2009. Overall analysis tells us about that the JP Morgan Chase Co had a good grow during 2006 to 2008 and then has been shaken up in the first quarter of 2008, where gave final result for 2009 negative. Changes in cash from operating activities of JP Morgan Chase Co had increased enormously by 123% from 2006 to 2007 and cash from investing activities had fallen by 27%. By the of the 2007 peri od net change in cash had fallen by 107% where cash from financial activities and effect of exchange rate on cash respectively increased by 20% and 113%. Next year change in cash had decreased enormously by 4844% same as net cash from operating activities and overall effect of exchange rate decrease by 220%. On 2009, net change in cash increased by 95% which drown from a big increase on cash from operations and effect on exchange rate, but the only cash from financial activities and investing activities had fallen by 110% and 161%.  [9] Conclusion Strong buy The decision was made to buy strongly the shares of the company, now. The first reason to do the purchase of the stocks now is the rational decision according to present financial position of the company. The risk of investment in any financial institution has been high during financial crisis but JP Morgan Chase Co did well during past two years compared with other related industry. On the other hand, some may claim that price of shares is increasing as well. In this case, it will be more reasonable to buy now in order to sell for the more expensive price possible. The decision to buy is made according to a good impression of JP Morgan Chase Co made during the previous periods of a difficult financial situation which company did overcome. In spite of decline of many figures on financial statements and high number of debts JPM presented a steady platform for the growth potential, plus insider trading analysis showed that employees of the company keep their stocks , in other words still believe in the prosperity of the company. During the examination for the growth potential there were found a lot of articles of the financial consultants with the positive comments on JPMs future development. JP Morgan Chase Co has not suffered any loss in any quarter for the last two years. The companys earnings growth rate is pretty high than the industrys and which conclude that the company is in strong financial growth. There is still risk of financial crisis, despite the companys performance within the financial market is much more getting better but it is not great as the same time.

Essay On Environmental Clearance - 1250 Words

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Polycystic Ovarian Syndrome Etiology- Environmental And...

Polycystic Ovarian Syndrome: Etiology- Environmental and Genetic Factors Literature in NFS Seminar 4601 Fall 2015 Ashley Anger Date of Submission: 11/25/15 Introduction: The condition Polycystic ovary syndrome(PCOS) is the most common of endocrine disruptions within women of reproductive ages. The disorder does affect as much as 10% of women within this reproductive lifecycle. The clinical and biochemical features of the condition are diverse and are as follows: fertility disruption, overweight/obesity, irregularities in menstruation (frequent, absent, sporadic) insulin resistance/type 2 diabetes, and increased risk of cardiovascular disease (Jeanes Hart Smith Barr, 2009). The exact aetiology of Polycystic ovary syndrome (PCOS) is unknown but does involve both environmental influencers and genetic factors. In summery Polycystic ovary syndrome (PCOS) is a common endocrine condition associated with metabolic dysfunction, infertility, and hyperandrogenism. Treatment for PCOS includes diet and lifestyle changes in order to promote a healthy body mass index (BMI) and further reduce hyperinsulinaemia (a symptom of the condition). Medications such as metfo rmin/Glucophage might be utilized for management of the presenting symptoms. PCOS symptoms at present-day can only be managed and no cure for Polycystic ovary syndrome available. (Jeanes Hart Smith Barr, 2009). Diet: Proper diet/nutrition and weight loss can help sufferers of PCOS and aid inShow MoreRelatedWhat Are Polycystic Ovarian Syndrome ( Pcos ) Is The Most Common Endocrine Disorder?3279 Words   |  14 PagesAbstract Polycystic ovarian syndrome (PCOS) is the most common endocrine disorder diagnosed in women of reproductive age. The disease manifests itself with varying symptoms and has long term consequences of heart disease, diabetes, and infertility. PCOS has no clear etiology or pathophysiology, and as new information is being contributed, the mechanism and components of the disease is being updated. Presented here are the most understood and accepted components of PCOS, and its pathology as a reproductiveRead MoreThe Pathophysiology Behind Pcos : Inflammation1681 Words   |  7 PagesReview Alexandra Bailin Abstract, REFS Purpose of review Recent findings Summary Introduction Polycystic ovary syndrome (PCOS) is the most common endocrine disorder among reproductive aged women, with a prevalence of 16.6-18% according to the 2003 Rotterdam criteria (1-3). Though PCOS is extremely common, up to 70% of women with the syndrome are undiagnosed (3). The PCOS diagnosis is one of ovarian dysfunction and hyperandrogenism, and as such has important implications for reproductive healthRead MoreThe Role Of Polycystic Ovary Syndrome ( Pcos )2046 Words   |  9 PagesEPIDEMIOLOGY Polycystic Ovary Syndrome (PCOS) is a common endocrine disorder that affects 4% to 12% of women of childbearing age.1 The proportion of individuals in a population with PCOS depends on the diagnostic criteria.2 According to the criteria implemented by the European Society for Human Reproduction and Embryology/American Society for Reproductive Medicine, PCOS is as great as 15% to 20%.2 As stated in The National Institute of Health Office of Disease Prevention Report, PCOS impacts aboutRead MoreType 2 Diabetes Mellitus As A Slow Progressive Disease1358 Words   |  6 Pagespigmentations, known as acanthosis nigricans (Mahan et al., 2012). Developing Type 2 Diabetes Mellitus is multi-factorial and involves several risk factors; some of the most powerful contributing risk factors are adiposity and a longer duration of obesity (Mahan et al., 2012). Others risk factors are multi-factorial and they include genetic and environmental factors, including a family history of diabetes; older age; obesity, particularly intraabdominal obesity; physical inactivity; excessive intake of calories;Read MoreA New Day It s A Blessing2392 Words   |  10 Pagesand morbidity and mortality: diabetes is the seventh leading cause of death in the US. It is the leading cause of kidney failure, neuropathy, non-traumatic amputations, and blindness in adults. In addition, diabetes is considered to be a major risk factor for the development of cardiovascular disease and stroke. Classification Diabetes divided into different types according to it cause. For people who have a pancreas that does not genetically produce insulin hormone during childhood theyRead MoreThe Patient With Diabetes Mellitus2294 Words   |  10 Pagesmonitoring systems †¢ Insulin analogues and hormones such as insulin degludec and pramlintide respectively (Atkinson, Eisenbarth Michels, 2014) †¢ Cell-based tolerogenic therapy (Van Belle, Coppieters Herrath, 2011) †¢ ÃŽ ²-cell replacement †¢ Avoid environmental triggers such as cow milk or wheat protein (Van Belle, Coppieters Herrath, 2011) Type 2 Pathophysiology Treatment †¢ Chronic fuel surfeit – lack of compensation for fuel surfeit by the islet ÃŽ ² cells (Nolan, Damm Prentki, 2011). †¢ Metabolic

Presentation assignment free essay sample

You will be able to explain the uses and limitations of financial statements as well as being competent to prepare them. You will possess an in- depth understanding of the following topics for the purpose of being able to use and prepare financial statements of for-profit entities: time value of money fair value and the nature of markets cash and receivables inventory valuation acquisition and disposal of property, plant, and equipment depreciation, impairments, and depletion intangible assets revenue recognition You will be able to explain the differences between US GAAP and International Financial Reporting Standards for the topics covered in this course. You will have basic skills to research financial accounting issues using the Financial Accounting Standards Boards (FASB) Accounting Standards Codification (ASC). Miscellaneous Information Primary Prerequisite: A C or better in Accounting 201 and 202, or a grade of C or better in Accounting 306. A is insufficient. Just because you were allowed to register, does not mean that you have met the prerequisites. We will write a custom essay sample on Presentation assignment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In may be a few weeks, but you will be dropped from the course if you do not have the prerequisites. Many f the required materials are on Blackboard. You should check the Announcements on Blackboard frequently. In some cases, you may be contacted by email. Please check your email frequently, and be sure your preferred email address has been updated. Your quizzes and your homework are assigned via the Connect system. Connect is described on the last page of this syllabus. You should check the Connect system each day to make sure you meet the deadlines. The first Connect assignment is due on the third day of class. You have three options to contacting me outside of class; email, office, and phone. Each option has its advantages. I check my email frequently whether I am in the office or not. Expect a quick response to your email questions. Email allows me to provide greater detail when answering questions about problems. It also provides you with a reference in case you forget the details what was discussed. Feel free to drop by my office whether it is my office hours or not. If I am away from the office, my office number generally rings through to my cell phone. I am generally available trom 9 Saturday. 30 a. m to TOO p. m. Monday through Makeup Exams are only given for students with serious medical problems or equired university sponsored events (e. . , scholarship football is excusable, flag football is not). Makeup exams will not be given for work-related reasons. If you have a conflict, it is best to contact the instructor ASAP. In all cases, you must contact the instructor at least 4 days prior to the exam. 2 Academic Misconduct: The penalty for academic misconduct of any kind includes, but is not limit ed to, an F (failing grade) in the course and letters to the Director of the School of Accountancy, the College of Business Administration Dean, and the University of Nebraska Dean of Students. The UNL Student Code of Conduct is available on the UNL website. Academic misconduct includes, but is not limited to, helping other students commit academic misconduct, copying or photographing the exams, fabricating excuses, altering grading marks, soliciting someones help to commit academic misconduct, and using unauthorized materials or sources during the completion of individual work. The examinations are the property of the instructor and must be turned in at the end of the exam and at the end of exam review classes. Leaving the classroom or my office with an exam is academic misconduct. The written cases and Connect quizzes are for individual work only. Discussion of your cases constitutes academic misconduct. It is also academic misconduct to work Connect quizzes with other students or transmit information about them before the due date. Grades Your grade will be based on the five exams, class participation, Connect homework, Connect quizzes, FASB research assignments, and a written case. The first exam is worth 80 points. The second, third, fourth, and final exams are worth 100 points each. Every exam is comprehensive. Class participation counts 60 points. Connect homework assignments count 50 points. Connect quizzes are worth 50 points. FASB research assignments Count 20 points. The written case is worth 15 points. There are a total of 675 possible points. Grading Scale = 94-100% A 8=81 -87% c-71-77% A-=89- c-=70- D+ not given D = 61 -70% Please be aware that a C or better in this course is a prerequisite for Accounting 314 and 412. AC- is not sufficient. A C or better in Accounting 314 is a prerequisite for Accounting 404 and 410. Excused absences for exams are only given for serious medical problems and university sponsored events (e. . , scholarship football is excusable, flag football is not). Please contact me if you are in doubt. During class, you should take notes. If you do not understand what is being discussed, you should ask questions. Asking questions is a positive part of your class participation grade (see below). Extra credit opportunities are never offered to individual students and rarely for the class as a whole. If there are extra credit opportunities, they will be announced on Blackboard. You can earn 3 points (not % points) for attending a lecture at the Lied Center on October 3, 2013 from 3:30 to 4:30 pm. There are no makeup opportunities. The Speaker is Dr. David Callahan, author t several books including The Cheating Culture: Why More Americans Are Doing Wrong to Do Well. Class Participation Grade To increase objectivity of these grades, I record daily notes on each students class attendance, tardiness, and participation. For your class participation grade, you will be allowed two absences without penalty, and absences in the first week are not counted in your grade. Subsequent absences will cost you percentage points of your grade. There are 37 non-exam class days excluding the first three class days. As an example, if you miss 7 days, your maximum participation grade is 85. 71% (37-7)/ 37-2). To receive this maximum grade you must be consistently prepared and participate. Your participation is Judged from three factors: your responses to questions put directly to you, asking questions, and volunteering to answer questions posed to whole class. You are expected to do all of the these. Partial credit is given for days in which you are unprepared or late, and therefore, your grade will be better if you attend. However, tardiness is counted as between 25% and 100% of an absence; between O and 3 minutes is 25%, 3-9 minutes is 50%, 10-25 minutes is 75%, and more than 25 minutes is 100% of an absence. I strongly encourage you to get rest when you are sick, attend funerals, attend non-required University activities, go on interviews, take the CPA exam, etc. Although these are legitimate reasons for missing class, these absences will not be excused in your grades calculation. Excused absences will only be given for serious medical conditions. A note from the medical center saying that you were there is not sufficient as an excused absence. My expectations regarding your preparation, attendance, and participation are similar to those you will experience in your professional career. Because these expectations are usually higher than students, the average grade for class participation is expected to be about 80%. Unfortunately, past experience has shown that some students will earn a failing (e. g. , 50%) class participation grade, and in a few cases, an extremely low grade (e. g. , 10%). Other Course Policies 1 . Although I seldom invoke this clause, I reserve the right to add to or subtract from any students final point total or percentage ten percent of the total points available in this course. This alteration is entirely subjective and based upon the instructors rofessional opinion and may include, but is not limited to such factors as: talking without being called upon, homework, attendance, effort, attitude, furtherance of the interests of the class, demeanor, or any other relevant factor. 2. Cell phones, iPods, etc. are not allowed during exams. Bring a watch if you need to know the time. You eyes must be visible to the instructor during the exams. 3. If you need accommodations under the Americans with Disabilities Act, you should contact the office for Services to Students with Disabilities (SSD) in 132 Canfield Administration Building, 4723787 as soon as possible (ASAP). . In general, the course syllabus will not be changed after the first day of class. However, if there is a typo on the syllabus, it will be announced on Blackboard ASAP. 5. If I find any errors in the syllabus or text, I will post them on Blackboard. If you find possible errors, please let me know. 6. If you are an honors student and wish to take this class for honors credit, please see me ASAP. How to Study and Class Conduct. 1. You are expected to be in class every day and BE ON TIME. Do not eat in class. You may drink only water in class. Do not talk or disrupt class. 2. You should check or Blackboard Announcements and new Connect assignments each weekday. 4 These announcements include changes to the assignments and topics to be covered. The problems to be covered in class are listed at the end of each chapters lecture notes. You should keep a list of questions and continually revise it as you study. 3. Simple topics may be covered in a single day; more complex topics are normally covered over two days as follows. For each topic: Before Day 1: Read the lecture notes. Read the book while simultaneously referring to the lecture notes. To the extent practical, work the homework on the topics to be covered on Day 1. During class†Dayl: We will discus the material with examples. Some examples may be on the Connect Homework. For simple topics, the material is often completed on Day 1. Take notes. Participate. Make a list of key concepts. 5 Between Day 1 and Day 2: ASAP, review material and examples Just covered. Give yourself a self test on the key concept list you made during class. Complete Connect homework. Work the homework problems to be covered on Day 2. You will be called on to work homework problems in class. During class†Day 2: We problems on topics covered on Day 1. Take notes. Participate. Connect homework solutions are available mmediately after the DUE date, normally at 9:30 a. m. Solutions to homework covered in class are available later that afternoon. Solutions to the supplemental problems are always available at the completion of the chapter, sometimes sooner. After Day 2: Review material and examples Just covered. Solutions are available later that day. Work supplemental exercises until you get them right without any help from the book. At completion of chapter, work Connect Quiz. Just before the exams, read the lecture notes. Review homework by reading the questions, thinking about how to work the question, then checking your answers. For topics you are struggling with, review the exercises covered in class, read the book, and work supplemental exercises until you can do them right without help from the book. 4. Several topics are often covered in a single day. It is impossible to know precisely which topics will be covered on the following day. Therefore, the above process is a guideline only. Use your best Judgment in implementing the process above. 5. Your study will be much more efficient and effective if you follow the above steps ASAP. Putting most of your study time right before exams is effective is some classes, but procrastination in Accounting 313 works poorly. 6. You must check Connect every day to be sure that you do not miss any assignments. 7. During class, you should participate and take notes. Because my lecture notes are available, you will not need to summarize a large amount of technical material during class. The solutions will be made available after class so do not need to write down the numbers in detail. You will be able to focus on the nuances of the material, examples which illustrate the concepts, views expressed in the discussions, steps needed to work the problems, any uncertainties you have about the material, etc. 8. In addition to the assigned homework, supplemental problems, and quizzes, the Publishers Documents section of Blackboard includes additional quizzes, PowerPoint presentations, Excel templates, flash cards, and narrated PowerPoint slides. Connect also contains optional LearnSmart study modules (conceptual), and Self-Quiz and Study (numbers problems). 9. The assigned problems, supplemental problems, quizzes, etc. are provided for learning purposes; they range from easy to challenging. In contrast, the exam questions test your mastery ot the material. Theretore, many ot the problems are much easier than those on the exams. . Highlighting or underlining text is a common study habit which is less effective than many students think. This is true in large part because most students highlight too much material. If highlighting significantly adds to the time it takes you to read the text, you should reconsider whether to highlight. If you use highlighting, make an effort to be very Judicious in what you highlight. 6. Rereading the lecture notes is extremely useful and efficient. Rereading the textbook can improve your grade. However, rereading the textbook is often very time consuming, and there are usually better ways to spend your study time. This is especially true if you are rereading the text more than once. A better alternative is to work practice problems, referring to the text when needed. Do not forget to keep working NEW problems on each topic until you can get them right without referring to the book or other notes. However, do NOT work new problems on a topic until you understand the previous problems on that topic. 7. Some material does not lend itself well to problems. This is especially true for material with no numbers. Two examples are the questions What is a related-party transaction, and why is it relevant to investors? This type of material is included in ew, if any,

Oedipus Rex By Sophocles Essays (749 words) - Operas,

Oedipus Rex By Sophocles Where Lies the Blame? In Sophoclese' play "Oedipus The King", the fate of Oedipus, the main character, was foretold at his birth that he would kill his own father and marry his mother. As a young adult, he went to see an oracle after hearing rumors. The oracle told him of his foul fate and he ran away trying to escape the chances of this awful future unaware he running towards what he thought he would escape. Oedipus was partially responsible for his downfall because let curiosity lead him to the oracle where he found out his horrifying fate, he killed his own father when he should have avoided killing anyone, and if he wanted to avoid marrying his mother, he should have never married anyone older than he. After the birth of Oedipus, his parents Lias and Jocasta, King and Queen of Thebes sentenced him to death because the oracle told them that he would kill his father and marry his mother. They were unaware of the fact that did not die, but was adopted by the king and queen of Corinth. Oedipus was never informed that he was abandoned at a young age, found by a shepherd and adopted. One day while attending a dinner, a drunken man accused him of being a bastard. "And I went at last to Pytho, though my parents did not know. But Phoebus sent me home again unhonoured in what I came to learn, but he foretold other and desperate horrors befall me, that I was fated to lie with my mother, and show to daylight an accursed breed which men would not endure, and I was doomed to be the murderer of the father that begot me."(1735, 860-868) In utter fear of his newfound knowledge, he fled from Corinth to make sure to none of what the oracle said would come true. On his travel, he took little precaution in the field ensure falsifying the oracle's prediction. Demanding to know all details about King Lias' death he was described the site where three crossroads met. Upon being told this information, Oedipus recalled the time when had just fled Corinth and came to a spot similar to the one described. Being so distraught with fear and so overwhelmed with emotions, his thinking and reasoning was clearly impaired. "...I was encountered by a herald and a carriage with a man in it...He led the way and the old man himself wanted to thrust me out of the way by force."(1735, 878-882) The old man then struck Oedipus on the head with a two-point goad. His impaired thinking angered him so much, he attacked and killed everyone in the band of travelers, except for one survivor who managed to get away. If Oedipus was dead set on not letting this prediction come true, he would have avoided any sort of conflict with any man. It was a very stupid, impulsive move on his part because he let his confidence override the fact that the gods had planned his life. What Oedipus was unaware of, was the fact that one of the predictions had already come true. He had killed a total stranger not thinking twice about the prediction. Now having only one prediction to contend with, he still did not take any precaution into avoiding the prediction. After coming to Thebes and answering the Sphinx's riddles, he was granted kingship. Since King Lias had just been murdered and Queen Jocasta was widowed, Oedipus married her unaware of his terrible mistake. Not thinking twice about the prediction after he ran away from Corinth, he led a happy life and had four children with his mother. Again, Oedipus did nothing to protect himself against the awful prediction believing he had already falsified the gods prediction. When the townspeople came to Oedipus for help to get rid of the unknown plague sweeping through the city, he sought the help of his wife and many others to help find the murderer of King Lias. All the information that was gathered, he pieced together and finally made the realization he had been living in a false reality that he had dodged the prediction entirely. From the beginning he was dead-set on dodging his fate, yet his ignorance got in the way of reasoning. He did not think twice that he was dealing with the gods. He should have just lived with the fact that the prediction would come true and make the best of it. He could have turned the

Essay about Study Guide Question Ch

Essay about Study Guide Question Ch Essay about Study Guide Question Ch Ulises Lopez 4-24-14 Period 4 English Study Guide Questions Chapters #26-31: 1. What was Scout's fantasy regarding Arthur (Boo) Radley? Scout's fantasy regarding Arthur Radley would be, to have a normal polite conversation with him and she also fantasized for him to be like every other neighbor in Maycomb. 2. What did Scout hear Miss Gates say at the courthouse?†¨In class, Miss Gates said," That's the difference between America and Germany. We are a democracy and Germany is a dictatorship. We don't believe in persecuting anybody. Persecution comes from people who are prejudiced. Compare and contrast these two statements. †¨What does this tell us about Miss Gates? Scout heard Miss Gates say, â€Å"It's time to teach the blacks a lesson.† That quote tells us that Miss Gates is just a hypocrite that she is just as racist as Hitler was, but for a different group of people. 3. What happened to Judge Taylor? Someone was breaking into the judge's house, but then the judge and his dog frightened him away. 4. What happened to Helen Robinson? Helen Robinson was harassed by Bob Ewell. He harrased Helen because he was furious that he didn't win the trial. 5. What was Scout's part in the pageant? Scout was a ham in the pageant. 6. Why did Scout and Jem not leave the school until almost everyone else had gone. Scout was embarrassed because she fell asleep, came on stage late during the pageant and ruined Mrs. Merriweather's program. 7. What happened to Jem and Scout on the way home from the pageant? On their way home from the pageant, Bob Ewell attacked Jem and Scout. 8. Who saved Jem and Scout? Who killed Bob Ewell? Boo Radley saved Jem and Scout. He also killed Bob Ewell. 9. Why did Heck Tate insist that Bob Ewell fell on his own knife? Heck Tate insist that Bob Ewell fell on his own knife because he figured out that Boo Radley killed Bob, but he saw no sense dragging the one he