Cyber Security Papers

  Cyber security has been a major issue of concern because of the Internet. The internet was originally meant to help the military forces in their research. This is reason enough to show the security aspect from the beginning. It was not until later when the internet was accessible to everyone that the criminals also […]

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college major

It does not matter whether you have just started your first year in college, or you are almost finishing. It is important to have an in-depth idea and understanding about a college major. Some students find it hard to choose and settle on a particular major. However, it is the most important decision each and […]

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Annotated Bibliography

It does not matter whether it is the first time you are going to write an annotated bibliography or you have done it before, you can still benefit from learning more.Writing an annotated bibliography is a problem to many students, because it requires deeper understanding. An annotated bibliography requires you to apply various intellectual skills.We […]

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FINA310 IP 5 Cyrus Brown Manufacturing (CBM).

 FINA310 IP 5 Cyrus Brown Manufacturing (CBM).

Cyrus Brown Manufacturing (CBM).To avoid any uncertainty regarding his business’ financing needs at the time when such needs may arise, Cyrus Brown wants to develop a cash budget for his latest venture: Cyrus Brown Manufacturing (CBM).

Please read the relevant parts of your textbook, which refer to cash flow and financial planning.

To avoid any uncertainty regarding his business’ financing needs at the time when such needs may arise, Cyrus Brown wants to develop a cash budget for his latest venture: Cyrus Brown Manufacturing (CBM). He has estimated the following sales forecast for CBM over the next 9 months:

March $100,000
April $275,000
May $320,000
June $450,000
July $700,000
August $700,000
September $825,000
October $500,000
November $115,000

He has also gathered the following collection estimates regarding the forecast sales:

Payment collection within the month of sale = 25%

Payment collection the month following sales = 55%

Payment collection the second month following sales = 20%

Payments for direct manufacturing costs like raw materials and labor are made during the month that follows the one in which such costs have been incurred. These costs are estimated as follows:

March $187,500
April $206,250
May $375,000
June $337,500
July $431,250
August $640,000
September $395,000
October $425,000

Additional financial information is as follows:

Administrative salaries will approximately amount to $35,000 a month.

Lease payments around $15,000 a month.

Depreciation charges, $15,000 a month.

A one-time new plant investment in the amount of $95,000 is expected to be incurred and paid in June.

Income tax payments estimated to be around $55,000 will be due in both June and September.

And finally, miscellaneous costs are estimated to be around $10,000 a month.

Cash on hand on March 1 will be around $50,000, and a minimum cash balance of $50,000 shall be on hand at all times.

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FINANCE – EXAM 3

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FINANCE –EXAM 3

  1. The Hasting Company began operations on January 1, 2003 and uses the FIFO method in costing its raw material inventory. An analyst is wondering what net income would have been if the company had consistently followed LIFO (instead of FIFO) from the beginning, 1/1/2003. He has the following information available to him:

What would net income have been in 2004 if Hastings had used LIFO since 1/1/2003?

 

$ 110,000

$ 150,000

$ 170,000

$ 230,000

  1. A customer is currently suing a company. A reasonable estimate can be made of the costs that would result from a ruling unfavorable to the company, and the amount involved is material. The company’s managers, lawyers, and auditors agree that there is only a remote likelihood of an unfavorable ruling. This contingency:

Should be disclosed in a footnote.

Should be disclosed as a parenthetical comment in the balance sheet.

Need not to be disclosed.

Should be disclosed by an appropriation of retained earnings.

 

 

  1. The ABC Company operates a catering service specializing in business luncheons for large corporations. ABC requires customers to place their orders 2 weeks in advance of the scheduled events. ABC bills its customers on the tenth day of the month following the date of service and requires that payment be made within 30 days of the billing date. Collections from customers have never been an issue in the past. ABC should recognize revenue from its catering services at the date when a:

Customer places an order.

Luncheon is served.

Billing is mailed.

Customer’s payment is received.

 

  1. On June 30, 2001, Cole Inc., exchanged 3,000 shares of Stone Corp. $30 par value common stock for a patent owned by Gore Co.. The Stone stock was acquired in 1999 at a cost of $80,000. At the exchange date, Stone common stock had a fair value of $45 per share, and the patent had a net carrying value of $160,000 on Gore’s books. Cole should record the patent at:

$80,000

$90,000

$135,000

$160,000

 

  1. On June 30, 2001, Cole Inc., exchanged 3,000 shares of Stone Corp. $30 par value common stock for a patent owned by Gore Co.. The Stone stock was acquired in 1999 at a cost of $80,000. At the exchange date, Stone common stock had a fair value of $45 per share, and the patent had a net carrying value of $160,000 on Gore’s books. Cole should record the patent at:

$80,000

$90,000

$135,000

$160,000

 

  1. On January 1, 1997, Phillips, Inc. leased a new machine from U.S. Leasing. The specific information on the lease is as follows:

On January 1, 1997, Phillips, Inc. should record a lease liability of:

$275,000

$359,464

$0

$250,000

  1. FRC Inc. acquired Marketing Inc on 1/1/2004. Marketing Inc. has 10,000 shares outstanding. Each share in Marketing Inc. was exchanged for half a share in FRC, Inc. Shares of FRC Inc., were trading at $100 per share at the date of the announcement of the transaction. Marketing Inc, had the following assets and liabilities that were assumed by FRC Inc.

The amount of Goodwill recognized by FRC, Inc. on January 1, 2004 is:

$400,000

$360,000

$495,000

$455,000

  1. ABC expenses stock options as required by GAAP. On January 1,2005, ABC granted 50 key executives 100 options each. Each option entitled the option holder to purchase 1 share of ABC common stock at $60 per share. The options will vest on January 1st 2008.

On the grant date, January 1st, 2005, the stock was quoted on the stock exchange at $63 per share. The fair value of the options on the grant date was estimated at $15 per option. The amounts of compensation expense ABC should recognize with respect to the options during 2005, 2006, and 2007 are:

1.

2.

3.

4.

 

  1. Which of the following situations will not cause a deferred income tax amount to be recorded?

An expense that is recognized in 2005 for income tax purposes and in 2006 for financial statement purposes.

Interest income from municipal bonds that is recognized in 2005 for financial statement purposes but is tax exempt for income tax purposes.

A revenue is recognized in 2005 for income tax purposes and in 2006 for financial statement purposes.

None of the above situations would cause a deferred income tax amount.

 

  1. In periods with rising prices and increasing quantities of inventories, which of the following relationships among inventory valuation methods is generally correct:

FIFO has a higher inventory balance and a lower net income than LIFO.

FIFO has a higher inventory balance and a higher net income than LIFO.

LIFO has a higher inventory balance and a higher net income than FIFO.

LIFO has a higher inventory balance and a lower net income than FIFO.

 

 

 

 

 

 

 

 

 

 

  1. Denny Co. sells major household appliance service contracts for cash. The service contracts are for a one-year, two-year, or three-year period. Cash receipts from contracts are credited to Unearned Service Revenues. This account had a balance of $900,000 at December 31, 2001 before year-end adjustment. Service contracts still outstanding at December 31, 2001 expire as follows:

 

What amount should be reported as Unearned Service Revenues in Denny’s December 31, 2001 balance sheet?

$900,000

$600,000

$1,500,000

$300,000

 

 

  1. ABC signed a 5-year operating lease agreement whereby WXY Rentals will provide a truck which cost WXY $20,000. The lease payments are $2,500, payable at the end of each year. The truck will revert to WXY at the end of five years. The truck has a 10-year useful life. At the inception of the lease, ABC should:

make no journal entry

record rental expense of $2,500 for the first year’s rental

record the lease asset and a corresponding liability, at its current market value

record the lease asset and a corresponding liability, at the present value of the five equal annual lease payments.

 

 

 

  1. Merry Co. purchased a machine costing $125,000 for its manufacturing operations and paid shipping costs of $20,000. Merry spent an additional $10,000 testing and preparing the machine for use. What amount should Merry record as the cost of the machine?

$155,000

$145,000

$135,000

$125,000

 

  1. Ignoring any related tax implications, what is the effect on a company’s balance sheet when depreciation expense is recognized?

This transaction affects only the income statement, so no change on the balance sheet will occur.

Total assets and total stockholder’s equity will decrease by the same amount.

There will be no change in the total assets, liabilities and stockholders equity accounts.

Total liabilities will increase and total stockholder’s equity will decrease by the same amount.

 

  1. The Hastco Company had the following balances in their stockholders’ equity accounts as of December 31, 2000:

Paid-in Capital: $53,000

Retained Earnings: $31,000

During the year ended December 31, 2000, The Hastco Company generated $36,000 in net income, and declared and paid $16,000 in Dividends. The ending balance in the retained earnings account at December 31, 1999 was:

$11,000

$37,000

$5,000

$61,000

  1. All of the following would qualify a lease as a capital lease except:

The lease term is 80% of the asset’s estimated useful life.

The lease agreement contains a bargain purchase option.

The present value of the lease payments equals 70% of the fair market value of the leased asset.

Title to the leased asset transfers to the lessee at the end of the lease term.

 

  1. Which of the following is/are criteria for recognizing revenue from a sale?

Title and risks of ownership have been exchanged.

The company is reasonably assured of collecting the receivable.

The customer has, in turn, sold the product to its own customer.

Both title and risks of ownership have been exchanged and the company is reasonably assured of collecting the receivable.

 

  1. Use the following information to answer the next two questions.

Downey Company bought a delivery truck for $62,000 on January 1, 2005. They installed a rear hydraulic lift for $8,000 and paid sales tax of $3,000. In addition, Downey paid $2,400 for a one-year insurance policy. They estimate the useful life of the truck to be 10 years and its residual value to be $8,000.

If Downey uses the straight-line method of depreciation, what is the depreciation expense for 2006 and book value at the end of 2006?

$7,300 and $58,400

$6,500 and $60,000

$6,790 and $62,320

$6,500 and $66,500

 

 

  1. Downey Company bought a delivery truck for $62,000 on January 1, 2005. They installed a rear hydraulic lift for $8,000 and paid sales tax of $3,000. In addition, Downey paid $2,400 for a one-year insurance policy. They estimate the useful life of the truck to be 10 years and its residual value to be $8,000.

If Downey uses the double declining-balance method, how much is the truck’s depreciation expense for2006?

$11,680

$12,144

$10,400

$11,760

 

  1. For accounting purposes, goodwill

is recorded whenever a company achieves a level of net income that exceeds the industry average.

is recorded when a company purchases another business.

is expensed in the period it is recorded because benefits from goodwill are difficult to identify.

is never recorded

 

  1. Goodwill should

be written off as soon as possible against retained earnings.

absent impairment, not be written off because it has an indefinite life.

written off as soon as possible as an expense.

amortized over a maximum of forty years.

 

 

 

  1. Freeman, Inc., reported net income of $40,000 for 2005. However, the company’s income tax return excluded a revenue item of $3,000 (reported on the income statement) because under the tax laws the $3,000 would not be reported for tax purposes until 2006. Assuming a 30% income tax rate, this situation would cause a 2005 deferred tax amount of

$3,000 asset.

$3,000 liability

$ 900 asset.

$ 900 liability.

 

 

  1. Before closing entries were recorded at the end of the accounting period (December 31, 2005), the following data were taken from the accounts of Buynow Corporation:

The total amount of owners’ equity that should be reported on the balance sheet dated December 31, 2005, after all the closing entries, is

$ 338,000.

$128,000.

$300,000.

$304,000.

 

 

 

 

  1. The major accounting difference between interest incurred during a period and cash dividends declared during the same period is:

Interest decreases retained earnings while dividend declared increases retained earnings

Interest reduces net income while dividends declared do not affect net income

Interest does not affect net income while dividends reduce net income

There is no major difference. Both are treated identically for accounting purposes.

 

 

  1. In December, a Global Grocer customer pays in time and receives a 2% discounts for prompt payment. The customer had purchased goods worth $500. Which of the possible answers below correctly states the journal entries to record the payment and the discount taken. Previously, Global Grocer had established an allowance for prompt payment discounts.

Debit Accounts receivable ($500); Credit Cash ($490); credit allowance for discounts ($10).

Debit Cash ($500); Credit Accounts receivable ($500).

Debit Cash ($490); Debit Allowance for sales discounts ($10); Credit Accounts receivable ($500)

None of the above

 

 

 

 

  1. Here is International Corp.’s income statement for the month of December.

What is the company’s December EBITDA to total interest coverage ratio?

6.5x

18.5x

14.5x

20.2x

 

 

  1. The following financial ratios are for Average Corp. and Superior Corp., two hardware stores.

 

Which of the following statements is inconsistent with the above ratios?

Superior Corp has a higher return on equity primarily because it has a significantly higher net income margin

Average Corp. on a relative basis uses significantly more debt financing than Superior Corp.

Average Corp. utilizes its assets more effectively than Superior Corp.

Superior Corp. generates more income per dollar of sales than Average Corp.

 

 

 

28.On June 30, 2000, Microsoft Corporation was holding $4.8 billion of cash that it had collected from customers in advance for future software licenses and the future delivery of other products and services. In its financial statements, Microsoft classified and recorded this amount as:

part of revenue on its income statement.

the asset Accounts Receivable on its balance sheet.

the liability Unearned Revenue on its balance sheet.

an expense on its income statement.

 

  1. Which statement is false?

An unrealized gain or loss on hold-to-maturity marketable securities is recognized in income.

An unrealized gain or loss on trading securities is recognized in income.

An unrealized gain or loss on a company’s common stock held by the owners’ of the company is not recognized by the company.

An unrealized gain or loss on available-for-sale marketable securities is not recognized in income.

 

 

  1. International, Inc. established an allowance for bad debts at the end of October. In November, International wrote off a $500 account receivable because payment was considered to be remote. What would be the effect of the $500 account receivable write-off on International’s November financial statements?

Assets would decrease, liabilities would remain constant and retained earning would decrease.

Assets would remain constant; liabilities would increase and retained earnings would decrease.

No change would be made in total assets, liabilities or shareholder’s equity.

Assets would decrease, liabilities would decrease and retained earnings would remain constant.

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Behavioral Intervention Evalutaion

Imagine that you are a counselor working with a child who is having some behavioral problems at her elementary school. As a scholar practitioner, you approach your work with her from an empirical standpoint and want to measure the effectiveness of your work. As such, you pose the following research question: “What impact does a designed intervention have in reducing off-task behavior, physical aggression, and verbal aggression for the identified child?”

For the purposes of this research, the target behaviors for intervention are as follows:

1. Off-task – failure to maintain eye contact with task at hand for more than 3 consecutive seconds

2. Physical Aggression – hitting/pushing/kicking peers/teachers, throwing objects

3. Verbal Aggression – threatening, yelling

Consider the following observation report:

During the first observation period, which was conducted on Monday (in math class) between 11:20 and 11:30, 10-minute, 10-second, partial interval recording was used to assess the frequency of off-task behaviors, physical aggression, and verbal aggression. Kaya was observed to be off-task 12% of the intervals observed, engaged in physical aggression 0% of the intervals observed, and engaged in verbal aggression 2% of the intervals observed.

During the second observation (during recess), which was conducted on Wednesday from 9:00 to 9:30, Kaya was observed to be off-task 15% of the intervals observed, engaged in physical aggression 20% of the intervals observed, and engaged in verbal aggression 3% of the intervals observed.

Kaya was also observed on Friday from 10:30 to 10:40 during a group activity. Kaya was observed to be off-task 20% of the intervals observed, was observed to engage in physical aggression 7% of the intervals observed, and was observed to engage in verbal aggression 10% of the intervals observed.

Off-Task

Physical Aggression

Verbal Aggression

12%

0%

2%

15%

20%

3%

20%

7%

10%

Based on the above data, you determine that you must design a behavioral intervention for Kaya and determine if it is successful. As you begin the process of investigating your research question:

  • Briefly describe a time series design that you would use to investigate the impact of your intervention, and explain how you would collect and record the additional data. Be specific.
  • Select a method for graphically representing the provided data. Use the method to create a graph.
  • Analyze the data and provide a narrative description of your analysis.

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ACC 202 Peyton Approved Final Project Part 1

ACC 202 Peyton Approved Final Project Part 1

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You are a manager for Peyton Approved, a pet supplies manufacturer. This responsibility requires you to create budgets, make pricing decisions, and analyze the results of operations to determine if changes need to be made to make the company more efficient.

You will be preparing a budget for the quarter July through September 2014. You are provided the following information. The budgeted balance sheet at June 30, 2014, is:

 

Peyton Approved
Budgeted Balance Sheet
30-Jun-15
ASSETS
Cash $42,000
Accounts receivable 259,900
Raw materials inventory 35,650
Finished goods inventory 241,080
Total current assets 578,630
Equipment $720,000
Less accumulated depreciation 240,000 480,000
Total assets $1,058,630
LIABILITIES AND EQUITY
Accounts payable $63,400
Short-term notes payable 24,000
Taxes payable 10,000
Total current liabilities 97,400
Long-term note payable 300,000
     Total Liabilities 397,400
Common stock $600,000
Retained earnings     61,230
Total stockholders’ equity 661,230
Total liabilities and equity $1,058,630

 

 

 

All assumptions are new and apply to the July through September budget period.

 

  1. Sales were 20,000 units in June 2015. Forecasted sales in units are as follows: July, 18,000; August, 22,000; September, 20,000; October, 24,000. The sales price per unit is $18.00 and the total product cost is $14.35 per unit.
  2. The June 30 finished goods inventory is 16,800 units.
  3. Company policy calls for a given month’s ending finished goods inventory to equal 70% of the next month’s expected unit sales.
  4. The June 30 raw materials inventory is 4,600 units. The budgeted September 30 raw materials inventory is 1,980 units. Raw materials cost $7.75 per unit. Each finished unit requires 0.50 units of raw materials. Company policy calls for a given month’s ending raw materials inventory to equal 20% of the next month’s materials requirements.
  5. Each finished unit requires 0.50 hours of direct labor at a rate of $16 per hour.
  6. Overhead is allocated based on units of production. The predetermined variable overhead rate is $1.35 per unit produced. Depreciation of $20,000 per month is treated as fixed factory overhead.
  7. Monthly general and administrative expenses include $12,000 administrative salaries and 0.9% monthly interest on the long-term note payable.
  8. Sales commissions are 12% of sales and are paid in the month of the sales. The sales manager’s monthly salary is $3,750 per month. The following critical elements must be addressed by completing the budget templates found on the “Budgets” tab.

 

Specifically, the following critical elements must be addressed when creating an Operating Budget by completing the budget templates found on the “Budgets” tab of your student workbook.

 

Step 1: Prepare a Sales Budget

  • Complete Part A – Sales Budget on the budget tab by using the information found in the budgeted balance sheet above.
  • Consider assumption 1 while completing this critical element: Sales were 20,000 units in June 2015. Forecasted sales in units are as follows: July, 18,000; August, 22,000; September, 20,000; October, 24,000. The sales price per unit is $18.00 and the total product cost is $14.35 per unit.
  • You can find an example of a sales budget in Exhibit 22-5 on page 1324.

 

Step 2: Prepare a Production Budget

  • Complete Part C – Production Budget on the budget tab below by using the information found in the budgeted balance sheet above.
  • Consider assumption 1 while completing this critical element: Sales were 20,000 units in June 2015. Forecasted sales in units are as follows: July, 18,000; August, 22,000; September, 20,000; October, 24,000. The sales price per unit is $18.00 and the total product cost is $14.35 per unit.
  • Consider assumption 2 while completing this critical element: The June 30 finished goods inventory is 16,800 units.
  • Consider assumption 3 while completing this critical element: Company policy calls for a given month’s ending finished goods inventory to equal 70% of the next month’s expected unit sales.
  • You can find an example of a production budget in Exhibit 22-6 on page 1325.

 

 

Step 3: Prepare a Manufacturing Budget (See text example Exhibits 22-7, 22-8, and 22-9 on pages 1326–1328)

Complete Part E – Manufacturing Budget on the budget tab by using the information found in the budgeted balance sheet above. The manufacturing budget consists of three parts, the Raw Materials Budget, the Direct Labor Budget, and the Factory Overhead Budget.

 

Raw Material Budget

  • Consider assumption 4 while completing this critical element: The June 30 raw materials inventory is 4,600 units. The budgeted September 30 raw materials inventory is 1,980 units. Raw materials cost $7.75 per unit. Each finished unit requires 0.50 units of raw materials. Company policy calls for a given month’s ending raw materials inventory to equal 20% of the next month’s materials requirements.
  • Consider units to be produced found in the production budget while completing this critical element.

 

Direct Labor Budget

  • Consider assumption 5 while completing this critical element: Each finished unit requires 0.50 hours of direct labor at a rate of $16 per hour.
  • Consider units to be produced found in the production budget while completing this critical element.

 

Factory Overhead Budget

  • Consider assumption 6 while completing this critical element: Overhead is allocated based on units of production. The predetermined variable overhead rate is $1.35 per unit produced. Depreciation of $20,000 per month is treated as fixed factory overhead.
  • Consider units to be produced found in the production budget while completing this critical element.

 

Step 4: Prepare a Selling Budget

  • Complete Part G – Selling Expense Budget.
  • Consider assumption 8 while completing this critical element: Sales commissions are 12% of sales and are paid in the month of the sales. The sales manager’s monthly salary is $3,750 per month.

 

Step 5: General and Administrative Expense Budget

  • Complete Part I – General and Admin Expense Budget.
  • Consider assumption 7 while completing this critical element: Monthly general and administrative expenses include $12,000 administrative salaries and 0.9% monthly interest on the long-term note payable.

 

Specifically, the following critical elements must be addressed when performing the Budget Variance Analysis using the budget variance worksheet.

 

The actual quantity of material used was 31,000 with an actual cost of $7.75 per unit. The actual labor hours were 33,000 with an actual rate per hours of $15.

 

Step 1: Complete A. Develop a variance analysis including a Budget Variance performance report and appropriate variances for materials, labor, and overhead.

 

  • Start with the Labor and Materials variance tab.
  • Standard costs/quantities come from raw materials budget and the labor budget.
  • Use Exhibits 23-11 on page 1416 and 23-12 on page 1419 as guides.
  • After completing the Labor and Materials variance tab, transfer variances to Budget Variance Report tab.

 

Congratulations! You have completed the workbook portion of your Final Project Part I. To complete the discussion portion of Final Project Part I, complete the Final Project Part I Student Discussion document

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CIS 438 Case Study 1: HIPAA, CIA, and Safeguards

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CIS 438 Case Study 1: HIPAA, CIA, and Safeguards

Due Week 2 and worth 100 points

This assignment consists of two (2) sections: a written paper and a PowerPoint presentation. You must submit both sections as separate files for the completion of this assignment. Label each file name according to the section of the assignment it is written for.

Health Information Technology (HIT) is a growing field within health services organizations today; additionally, health information security is a major concern among health organizations, as they are required to maintain the security and privacy of health information. The Department of Health and Human Services (HHS) provides extensive information about the Health Insurance Portability and Accountability Act (HIPAA). Visit the HHS Website, at www.hhs.gov/ocr/privacy, for more information about HIPAA requirements. In March 2012, the HHS settled a HIPAA case with the Blue Cross Blue Shield of Tennessee (BCBST) for $1.5 million. Read more about this case at www.hhs.gov/ocr/privacy/hipaa/enforcement/examples/bcbstagrmnt.html. As an IT security manager at a regional health services organization, your CIO has asked for the following: an analysis of this incident, an overview of the HIPAA security requirements necessary to prevent this type of an incident, and a briefing for management on the minimum security requirements to be HIPAA complaint.

Section1: Written Paper

  1. Write a three to five (3-5) page paper in which you:
  2. Describe the security issues of BCBST in regard to confidentiality, integrity, availability, and privacy based on the information provided in the BCBST case.
  3. Describe the HIPPA security requirement that could have prevented each security issue identified if it had been enforced.
  4. Analyze the corrective actions taken by BCBST that were efficient and those that were not adequate.
  5. Analyze the security issues and the HIPAA security requirements and describe the safeguards that the organization needs to implement in order to mitigate the security risks. Ensure that you describe the safeguards in terms of administrative, technical, and physical safeguards.
  6. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your written paper must follow these formatting requirements:

  • Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions.
  • Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required page length.

Section 2: PowerPoint Presentation

  1. Create a six to eight (6-8) slide PowerPoint presentation in which you:
  2. Provide the following on the main body slides:
  3. An overview of the security issues at BCBST
  4. HIPAA security requirements that could have prevented the incident

iii. Positive and negative corrective actions taken by BCBST

  1. Safeguards needed to mitigate the security risks

Your PowerPoint presentation must follow these formatting requirements:

  • Include a title slide, four to six (4-6) main body slides, and a conclusion slide.

The specific course learning outcomes associated with this assignment are:

  • Summarize the legal aspects of the information security triad: availability, integrity, and confidentiality.
  • Use technology and information resources to research legal issues in information security.
  • Write clearly and concisely about information security legal issues and topics using proper writing mechanics and technical style conventions.

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CIS 348 Assignment 1: Privacy, Laws, and Security Measures

CIS 348 Assignment 1: Privacy, Laws, and Security Measures

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You are an information security manager for a large retail sporting goods store. The sporting goods store is involved in the following in which they:

Maintain an internal network and an intranet protected by a firewall
Maintain a Web server in the DMZ that is protected by another firewall
Accept credit card sales in the store and over the Web via e-Commerce transactions
Maintain an email server for employee email communication and communication with other business partners and customers
Maintain a wireless network within the store
Use RFID for inventory and theft prevention
Maintain a Facebook presence
Provide health screening for high blood pressure, high cholesterol, and other potential health risks
The CEO is concerned about the amount of information that is being collected and maintained within the organization.

Write a three to five (3-5) page paper in which you:

Describe the major privacy issues facing organizations today.
Analyze the major privacy issues described above and compare that to the potential privacy risks facing the sporting goods store.
Explain the security risks and applicable laws that govern the privacy risk.
Describe the security measures that the organization needs to implement to mitigate the risks.
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.
Your assignment must follow these formatting requirements:

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required page length.
The specific course learning outcomes associated with this assignment are:

Explain the concept of privacy and its legal protections.
Use technology and information resources to research legal issues in information security.
Write clearly and concisely about information security legal issues and topics using proper writing mechanics and technical style conventions.

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ACC 290 WEEK 6 ASSIGNMENT FINANCIAL REPORTING APPLE INC.

ACC 290 Week 6 Assignment Financial Reporting Apple Inc.

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Week 6 Assignment –

Financial Reporting Problem, Part 1

Browse the Internet to acquire a copy of the most recent annual report for a publicly traded company.  (Go to the company’s website and the Annual Report is often listed under the “Investor Relations” tab or something similar.  You’ll have to look through the report for the financial statements – they are usually just a few pages of a many-page report.)

 

Analyze the information contained in the company’s balance sheet and income statement to answer the following questions:

 

  • What are the company’s total assets at the end of its most recent annual reporting period? Why is this important?

 

  • What are the total assets at the end of the previous annual reporting period?

 

  • How much cash and cash equivalents did the company have at the end of its most recent annual reporting period?

 

  • What amount of accounts payable did the company have at the end of its most recent annual reporting period?

 

  • What amount of accounts payable did the company have at the end of the previous annual reporting period?

 

  • What are the company’s net revenues for the last three annual reporting periods?

 

  • What is the change in dollars in the company’s net income from its most recent annual reporting period to the previous annual reporting period?

 

  • What are the company’s total current assets at the end of its most recent annual reporting period?

 

  • What are the total current assets at the end of the previous annual reporting period?

 

  • What in the information above would be important to a potential investor, employee, and other interested parties?

 

Summarize the analysis in a 700- to 1,050-word paper in a Microsoft® Word document.

 

 

Include in your paper a copy of the company’s balance sheet and income statement (does not apply toward the word-count requirement).

 

Format your paper (just one file) consistent with APA guidelines

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