Assignment Brief   Answer both questions   1.         “Too often a partnership is just a bunch of people from different organisations who just happen to be present in the same room, giving the impression of dancing together while actually standing still”.  (www.changesuk.net/themes/partnership-working)   For an individual who has long-term health problems and is unemployed: a)      Identify the key constituents that contribute to effective partnership working (LO2.2) b)      Explain the roles and responsibilities of two health or social care professionals working with this individual (LO2.1) c)       Identify one key piece of legislation and discuss its impact on service provision in this instance (LO3.2)     2.       There are 850,000 people with dementia in the UK. There are 40,000 younger people with dementia in the UK. There are 25,000 people with dementia from black and minority ethnic groups in the UK. (www.alzheimers.org.uk)   a)      Identify one example of local health and/or social care provision for people with dementia (LO1.1) b)      Give a brief overview of the service c)       In a table, compare and contrast two means of measuring the provision (LO1.2, LO1.3) d)      Discuss inequalities in service provision in this practice area (LO3) e)      Debate the concept of informed consent when working with people with dementia (LO4)   Your essay should show evidence of a wide range of research and demonstrate correct citation and referencing techniques

1. Compare and contrast the traditional annual evaluation method of performance appraisals with the new real-time feedback coaching format.
2. State which method you support, and explain why.
3. How do you think Frederick W. Taylor would respond to the real-time feedback coaching system? Explain.

* Your paper should be at least three pages in length (not counting the title page and reference page).
* Writing should include proper grammar, sentence structure, and writing mechanics.
* Organization should be logical, clear, and appropriate.
* You should provide strong evidence of critical thinking.
* Paragraphs should contain strong topic sentences.
* The essay should begin with an introduction to the topic.
* You should make use of logical transitions.
* You must find at least two additional references in addition to any of the required readings that you use for a total of five references.
* All sources used must be referenced; paraphrased and quoted material must have accompanying citations in APA format.
* Your paper should be formatted in accordance to APA format.

Question 1 [46 marks] 

 

Topic 3: Consolidation: Non-controlling interests

 

On 1 July 2016, Peaceful Ltd acquired 80% of the shares of Serene Ltd on an ex div basis for $305,600.

 

All the identifiable assets and liabilities of Serene Ltd were recorded at amounts equal to their fair values except for:

	Carrying amount	Fair value
	$	$
Inventories	120,000	130,000
Machinery (cost $200,000)	160,000	165,000

 

At 30 June 2016, Serene Ltd had recorded a dividend payable of $10,000. The inventory on hand at 1 July 2016 was all sold by 30 November 2016. The machinery had a further 5-year life, but was sold on 1 April 2019. At acquisition date, Serene Ltd reported a contingent liability of $15,000 that Peaceful Ltd considered to have a fair value of $7,000. This liability was settled in June 2017 for $10,000. At acquisition date, Serene Ltd had not recorded an asset relating to equipment design as the asset was still in the research phase. Peaceful Ltd placed a fair value on the asset of $12,000, reflecting expected benefits existing at acquisition date. The asset was considered to have a further 10-year life. On 1 January 2018, the asset met the requirements of AASB 138 Intangible Assets and subsequent expenditure by Serene Ltd on the asset was capitalised.

 

Peaceful Ltd uses the full goodwill method. At 1 July 2016, the fair value of the non-controlling interest was $75,000.

 

On 30 June 2019 the trial balances of Peaceful Ltd and Serene Ltd were as follows

	Peaceful Ltd		Serene Ltd
Debit balances	$		$
Shares in Serene Ltd	305,600
Inventories	180,000		60,000
Financial assets	229,000		215,000
Other current assets	10,000		2,000
Deferred tax assets	15,800		8,000
Plant	452,100		303,000
Land	144,200		42,000
Equipment design	–		18,000
Goodwill	20,000		22,000
Cost of sales	120,000		70,000
Other expenses	50,000		10,000
Income tax expense	35,000		40,000
Dividend paid	14,000		6,000
Dividend declared	20,000		4,000
	1,595,700		800,000
Credit balances
Share capital	800,000		330,000
Other components of equity	100,000		80,000
Other reserves	50,000		1,000
Retained earnings (1/7/18)	45,000		16,000
Transfer from other reserves	–		2,000
Sales	200,000		140,000
Other revenue	40,000		25,000
Gains/losses on sale of non-current assets	10,000		5,000
Debentures	70,000		20,000
Deferred tax liability	20,000		12,000
Other current liabilities	38,700		35,000
Dividend payable	10,000		4,000
Accumulated amortisation – equipment design	–		4,000
Accumulated impairment losses – goodwill	–		16,000
Accumulated depreciation – plant	212,000		110,000
	1,595,700		800,000

 

Additional information

1. On 1 July 2017, Serene Ltd sold an item of plant to Peaceful Ltd at a profit before tax of $4,000. Peaceful Ltd depreciates this class of plant at a rate of 10% p.a. on cost while Serene Ltd applies a rate of 20% p.a. on cost.
2. At 30 June 2018, Peaceful Ltd had on hand some items of inventory purchased from Serene Ltd in June 2018 at a profit before tax of $500. These were all sold by 30 June 2019.
3. During the financial year ending 30 June 2019, Peaceful Ltd recorded a sales of inventory to Serene Ltd at $12,000, after adding a mark-up of 20% on cost. $3,000 of this inventory remains unsold by 30 June 2019.
4. The other components of equity relate to financial assets. These assets are measured at fair value with movements in fair value being recognised in other comprehensive income.
5. The parent and the subsidiary are considered to be separate cash generating units. Management have analysed the impairment indicators on an annual basis and conducted an impairment test on the subsidiary cash generating unit in the financial year ending 30 June 2018, which resulted in the writing down of goodwill in the records of the subsidiary by $4,000. There have been no other business combinations involving these entities since 1 July 2016.
6. The tax rate is 30%.
7. Extracts from the statement of changes in equity for Serene Ltd were as follows:

	Financial year ending
	30 June 2017		30 June 2018		30 June 2019
	$		$		$
Retained earnings (opening balance)	20,000		19,000		16,000
Profit for the year	20,000		20,000		50,000
Dividends paid	(3,000)		(6,000)		(6,000)
Dividends declared	(15,000)		(17,000)		(4,000)
Transfers to/from other reserves*	(3,000)		–		2,000
Retained earnings (closing balance)	19,000		16,000		58,000
Other reserves (opening balance)	30,000		33,000		33,000
Transfers to/from retained earnings*	3,000		–		(2,000)
Bonus issue*	–		–		(30,000)
Other reserves (closing balance)	33,000		33,000		1,000
Other components of equity (opening balance)	10,000		42,000		72,000
Movements in fair value	32,000		30,000		8,000
Other components of equity (closing balance)	42,000		72,000		80,000
Share capital (opening balance)	300,000		300,000		300,000
Bonus issue*	–		–		30,000
Share capital (closing balance)	300,000		300,000		330,000

 

*These items were from equity earned prior to 1 July 2016.

 

Required:

 

1. Prepare an acquisition analysis.
2. Prepare the consolidation worksheet entries for the year ended 30 June 2019.

 

Note: you are not required to prepare the consolidation worksheet and the consolidated financial statements.

 

Question 1	Max. marks allocated
Acquisition analysis	5
Consolidation worksheet entries	41
Total	46

 

Question 2 [6 marks]

 

Topic 4: Investment in associates

 

Abby Ltd acquired 30% of the issued ordinary shares of Binny Ltd for $160,000 on 1 July 2018. The equity of Binny Ltd at that date was as follows.  All assets were recorded at fair value.

	$
Ordinary shares	250,000
Retained earnings	175,000

 

At 30 June 2019, Abby Ltd had inventories costing $60,000 on hand which had been purchased from Binny Ltd.  Binny Ltd had recognised a profit before tax of $25,000 on the sales.

 

At 30 June 2019, Binny Ltd had inventories costing $20,000 on hand which had been purchased from Abby Ltd.  Abby Ltd had recognised a profit before tax of $5,000 on the sales.

 

For the year ended 30 June 2019, the income and changes in equity of Binny Ltd are as follows:

	$
Profit before income tax	175,000
Income tax expense	(55,000)
Profit after income tax	120,000
Retained earnings at 1 July 2018	175,000
	295,000
Dividends paid	(30,000)
Dividends declared	(20,000)
Retained earnings at 30 June 2019	245,000

 

Additional information:

• All dividends are paid/declared out of the current year profit.
• Abby Ltd recognises dividends as revenue when they are declared by the investee.
• The tax rate is 30%.

Required:

1. Prepare an acquisition analysis in relation to the acquisition made by Abby Ltd.
2. Prepare the equity journal entries to account for Abby Ltd’s investment in Binny Ltd for the year ended 30 June 2019, assuming that Abby Ltd prepares consolidated financial statements.  Show all workings.

Question 2	Max. marks allocated
Acquisition analysis	1
Workings	3
Consolidation entries	2
Total	6

 

Question 3 [8 marks] 

 

Topic 5: Accounting for foreign currency transactions

 

MyBeauty Ltd is an Australian company which specialises in manufacturing and distributing health and beauty products to both local and international clients. The company has a reporting period which ends on 30 June and the Australian dollar is the functional and presentation currency.

 

For the financial year ending 30 June 2019, MyBeauty LTd has entered into two independent transactions denominated in foreign currency as follows.

 

Transaction A

MyBeauty Ltd sells some goods on credit to Bristol Industries, a British company. The contract, dated 1 January 2019, is denominated in United Kingdom pounds and the contract amounts to £150,000. Bristol Industries settles the contract on 29 January 2019.

 

The relevant exchange rates are as follows:

3 January 2019	A$1.00 = £0.5684
29 January 2019	A$1.00 = £0.5892

 

Transaction B

On 1 July 2017, MyBeauty Ltd entered into a loan denominated in Euros, borrowing €300,000 from a European Bank. The following summarises the bank loan statements over the period 1 July 2017 to 30 June 2019.

 

Date	Details	Amount	Balances
		€	€
1 July 2017	Loan contract – principal	300,000	300,000 DR
30 June 2018	Interest	33,000	333,000 DR
30 June 2019	Interest	37,000	370,000 DR

 

The relevant exchange rates are as follows:

1 July 2017	A$1.00 = €0.6545
30 June 2018	A$1.00 = €0.6045
30 June 2019	A$1.00 = €0.6419

 

Required:

 

In accordance with AASB 121, prepare all relevant journal entries of MyBeauty Ltd to account for the above transactions for the financial years ending 30 June 2018 and 2019, where relevant.

4. What premise of Singer’s argument would one need to reject in order to avoid any moral obligation to donate to famine relief? What is the implication of rejecting that premise? (In other words, what does it mean about our obligations in other cases, e.g. the drowning child.)

5. Explain Hardin’s argument for why one should not aid victims of famine.

7. Explain the four mechanisms of creating rarity

8. Explain how uniqueness could be a criterion for value/preservation.

9. Explain the natural vs artificial distinction that Katz makes.

4. What premise of Singer’s argument would one need to reject in order to avoid any moral obligation to donate to famine relief? What is the implication of rejecting that premise? (In other words, what does it mean about our obligations in other cases, e.g. the drowning child.)

QUESTION ONE:

In your own words, give the meaning of the p-value and how it relates to the probability of Type-I error.

QUESTION TWO:

In your own words explain why random sampling is important. Give an example of how to do a random sample of a population and also give an example of a bad sampling scheme.

QUESTION THREE:
You are given the distribution of ages of students enrolled at College of the Redwoods from a simple random sample of size 53. You plot the data and it appears to be strongly skewed to the right.

(a) What would the relationship be between the mean and the median? Explain.

(b) What would be the best way to summarize the data numerically? Give your reasoning on how you came to this conclusion.

QUESTION FOUR:
You are given the distribution of ages of students enrolled at College of the Redwoods from a simple random sample of size 53. You plot the data and it appears to be strongly skewed to the right. You consult the college admissions office and they inform you that the population means age of students is 21.3 years with a population standard deviation of 10.7 years. What would be the sampling distribution of the mean be in this case?

QUESTION FIVE:

Your Aunt reads in the newspaper that the percent of Americans in favor of the death penalty for a person convicted of murder is 63% with a margin of error of 2.5%. They also state that the level of confidence was 95%. She knows you are taking a statistics course and wants you to explain what the margin of error and level of confidence mean. What would you tell her? Explain in your own words what the margin of error represents and how to interpret the level of confidence.

QUESTION SIX:

Since residuals measure how far the observations are from the regression line, they are often used to assess the fit of the regression line to the data. We might display these vertical deviations graphically using a residual plot. By plotting the residuals against the explanatory variable x, we effectively magnify the deviations (that is, change the y-axis from response to vertical deviations), which allows for a better and closer examination of the deviations. Describe what a residual plot would look like when a linear model is appropriate and an example of what a residual plot would look like where a linear model would not be appropriate.

prompt:Through the years, men were the ones bringing home the bacon. While women were perceived as housewives, taking care of children, domestic chores, etc. Today, the society says the roles are interchangeable. But is it really so? And how to be with children – is it good for them that mother’s role is given to the father and vice versa? Or maybe the whole concept of paternity leave is against nature? These are excellent questions to address in your paper.

* do not paraphrase
* If you have another suggestions for a related topic about gender and you’ll like to change it, just email me.
I would like to receive an outline

Annotated Bibliography: Instructions

About the Annotated Bibliography

Students will complete an Annotated Bibliography to demonstrate familiarity with academic research and referencing practices. Students will conduct the Annotated Bibliography on their own choice of topic, related to one or more of the areas covered in MAS110.

Due: 5:00pm Sunday, Week 7
Weight: 30%
Length: 1000 words +/- 10%, not including references

The Annotated Bibliography should be uploaded as a PDF or Word document. Other formats may not be processed by Turnitin.

What to include

An introduction to your topic/case study
A discussion (‘annotation’) of 4 academic sources (2 from MAS110, 2 original), including an evaluation of each text and its authority, explanation of each text’s relevance to your topic/case study, and its relevance to other texts
A conclusion evaluating the literature, including strengths/weaknesses and gaps
In-text and end-text references in APA style

Required research

2 academic sources from MAS110 (either set readings or mentioned in lectures)
2 original academic sources (not used in MAS110) that you have found through independent research
The submitted Annotated Bibliography should also include the student name, student number, tutor’s name, and tutorial time at the top of the document.

Academic sources from MAS110 include set readings and sources discussed in lectures. For a full list of the sources discussed in each lecture, check the “Works and authors cited” link below the lecture videos for each week.

Assessment criteria

Suitability of topic and relation to MAS110 concepts
Engagement with literature and relevance to topic, using at least 4 academic sources (2 from MAS110, 2 original)
Accuracy of APA referencing
Writing style and presentation

Analytical Paper
Literature can often be used as a socializing force. That is, a society will often use a text to reinforce social attitudes, to teach youths, and sometimes to oppress people. Similarly, a text can often have a socializing effect without intending to do so. Keep in mind that the reinforcement of social or cultural attitudes may happen without governmental leaders, parents/families, or individuals realizing it. For this topic, you must at least two of our assigned texts and discuss the ways these texts reinforce or challenge ancient Greco-Roman attitudes, ideologies, taboos, morals, etc. Some things to consider:
• This topic will be easier if you choose your texts based on a similar theme. In other words, it will be very difficult to argue how Homer does X and Euripides does Y. Easier will be to show how Homer and Euripides both do Z. You are certainly not bound to Homer or Euripides.
• Themes of punishment, reward, success, and failure might be good places to look for your theme.
• Don’t forget to address the “why” behind this socializing in the texts you choose. Consider taking your argument beyond just what is reinforced, but why the writers might want to reinforce the issue.
• Don’t forget to craft a careful and specific thesis statement around which you build your argument. This essay is not a place simply to list similarities and differences between books. Examine the issue and provide analysis to prove your central argument.

12 pt. Times New Roman font
1” margins

Only reference literature:
“Media”
“Lliad” and/or “Odyssey”

The final assignment for the course is a Final Paper on two cases. The Final Paper should demonstrate understanding of the reading as well as the implications of new knowledge. The eight- to ten-page paper should integrate readings and course discussions into work and life experiences. It may include an explanation and examples from previous experiences as well as implications for future applications.

Read the case study at the end of Chapter 12 and the case study at the end of Chapter 13, and thoroughly answer all the following questions. Supplement your answers with scholarly research using the Ashford Online Library. Each case study should be addressed in four to five pages, resulting in a combined Final Paper of eight to ten pages.

Chapter 12 Case Study: The Realco Breadmaster

• Develop a master production schedule for the breadmaker. What do the projected ending inventory and available-to-promise numbers look like? Has Realco “overpromised”? In your view, should Realco update either the forecast or the production numbers?
• Comment on Jack’s approach to order promising. What are the advantages? The disadvantages? How would formal master scheduling improve this process? What organizational changes would be required?
• Following up on Question 2, which do you think is worse, refusing a customer’s order upfront because you don’t have the units available or accepting the order and then failing to deliver? What are the implications for master scheduling?
• Suppose Realco produces 20,000 breadmakers every week, rather than 40,000 every other week. According to the master schedule record, what impact would this have on average inventory levels?
Chapter 13 Case Study: Supply-Chain Challenges in Post-Earthquake Japan

• What are some of the advantages of the supply chain used in the Japanese auto industry before the March 2011 earthquake and tsunami? What were some of its disadvantages?
• Is Toyota’s plan for a “foolproof” supply chain consistent with the Lean production philosophy? Explain.
• Can you think of any additional ways Toyota (and its competitors in the Japanese auto industry) can improve upon the company’s plan to create a “foolproof” supply chain?
• What impact do you think Toyota’s plan will have on the way it handles relationship management in its supply chain?
The Final Paper:

• Must be eight to ten double-spaced pages in length (not including title and references pages) and formatted according to APA style as outlined in the Ashford Writing Center (Links to an external site.)Links to an external site..
• Must include a separate title page with the following:
o Title of paper
o Student’s name
o Course name and number
o Instructor’s name
o Date submitted
• Must begin with an introductory paragraph that has a succinct thesis statement.
• Must address the topic of the paper with critical thought.
• Must end with a conclusion that reaffirms your thesis.
• Must use at least four scholarly sources, including a minimum of two from the Ashford Online Library.
• Must document all sources in APA style as outlined in the Ashford Writing Center.
• Must include a separate refer