Payroll Accounting 2015

December 31

The final pay period of the year will not be paid to employees until January 3, 2017. The company will accrue the wages for the final pay period only. Since the pay period is complete, there will not be a reversing entry for the accrual. As a result, paychecks will not be issued for this pay period since they will be paid in the following year and reflected on the Employee Earning Record forms for each employee when paid.

The company pays for the day before and the day of Christmas, and if the holiday is on a weekend, the company pays for the Friday before. Christmas fell on a Sunday, so employees will be paid for both the Friday and Monday as holiday pay. Employees worked extra hours on Saturday during the week of 12/23-12/29. Reminder, holidays and vacations are not included as hours workedfor calculation of overtime.

  • Complete the Employee Gross Pay tab.
  • Complete the Payroll Register for December 31.
  • Complete the General Journal entries for the December 31 payroll.
  • Update the General Ledger with the ending ledger balances from the December 15 pay period ledger accounts first, and then post the journal entries from the current period to the General Ledger.

put your answer in a word document and show solutio

The Consumer Decision Process Model

Choose a product or service that you connect with as a consumer. In a
well-researched essay, explain how the company has used the consumer
decision process model (Chapter 3, Figure 3-9) to effectively market the
product or service to you. This essay should:

  • Detail the strategy based on the model.
  • Explain why the strategy was successful for you as a consumer.
  • Judge how the company should move into the future.
  • Explain the decision-making process you experienced as a consumer when choosing this product or service.

Be sure to discuss and reference concepts taken from the
assigned textbook reading and relevant research. You must include a
minimum of three credible outside references. Follow all APA
requirements.

Your 2- to 3-page paper must use at least two outside sources besides the textbook and be formatted according to APA Requirments.

Organizational Evolution and Change

Assignment 1: Discussion—Organizational Evolution and Change

As you may have noticed, our discussions throughout this course have been progressive. Transitioning from virtual group challenges to a deeper consideration of how technology has affected organizations over the past several decades seems to be the next logical step. Often, people will say that change is the constant in organizations, and this proposition would be difficult to dispute. However, technology has been a large part of the ongoing change, and the organization of the early twenty-first century certainly looks different from an organization of the 1960s or 1970s. Try to imagine a 1960s-era leader or manager being transported into a twenty-first-century organizational setting or office. Although that might be the fastest way to note just how much technology has aided organizational evolution, it is not possible. Technology has evolved, but not enough to transport people through time.

Consider the aforementioned aspects, and using the module readings and the Argosy University online library resources, research organizational evolution. Then, respond to the following:

  • Explain how technology has affected organizational evolution in the past forty years.
  • Comment on the types of technology, the pace of technological advancement, and the factors that have affected the pace of organizational change during this time.
  • Have these factors enhanced or harmed organizational communications?

By the due date assigned, post your response to the appropriate Discussion Area. Through the end of the module, review and comment on at least two peers’ responses.

Write your initial response in 300–500 words. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation.

Module 7 Overview

  • Evaluate the theoretical and practical implications and applications of organizational behavior.
  • Research and analyze the role of systems thinking in establishing solutions to organizational problems.
  • Explore diversity issues in the context of organizational behavior in the workplace as well as individual differences within an organization.
  • Compare and contrast motivation techniques used in organizations.
  • Explore the effect of teamwork on organizational behavior as it pertains to group dynamics, decision making, and quality improvement processes.

Up until this point, the discussions, readings, and research have revealed an evolutionary process. Organizations are evolving and so is OB. Consider how organizations were managed twenty, thirty, even forty years ago. Organizations often produced or offered the same products and services for decades without fear of losing markets. Competitive advantage was arguably not a factor and when it did emerge, many organizations were not positioned to face the challenge.

For example, when only one or very few organizations manufacture airplane parts, the prices charged for parts could be set to ensure huge profit margins. These high profit margins enable the masking of operational inefficiencies and overhead, whether it is people and/or products. However, when new part suppliers emerge, their operational inefficiencies come to light very quickly and they are challenged to become competitive in a diversifying marketplace. If these organizations are to survive, internal structures need to be evaluated.

Perhaps you or someone you know has experienced this in your profession. Perhaps your organization is currently experiencing this phenomenon of being challenged to gain competitive advantage in a world where once you did not even have a competitor. What factors have contributed to emerging market competition?

Technology is one factor that has aided the emergence of competitive markets. Technology began to enhance efficiency at a fast pace. Keeping current has not only become a necessity, but doing so has become easier due to the very instrument that contributed to the evolution—technology. As organizations continue to evolve, new behaviors will emerge as people and organizations begin to learn in new ways. What will organizations look like forty years from now? As you review, research, and discuss these issues, ponder what you think organizations will look like in the future.

Organizational Evolution

Change is the only thing that is constant in an organization. Changing consumer expectations, business and political environments, and social patterns and behaviors have made adaptation and innovation the keys to organizational success in the twenty-first century. Adaptation includes modifying existing practices, goals, processes, and standards, whereas innovation requires that an organization encourages new ideas that open up potential new business opportunities, thereby driving business growth.

An organization can evolve or grow only when the organization adapts and innovates constantly. These two processes are characteristic of a “learning organization,” where people constantly learn to learn. People in a learning organization learn to:

  • Solve problems
  • Work toward company goals
  • Innovate
  • Adapt

In a learning organization, individual assumptions and self-centric learning, where learning is conducted for the individual to elevate himself/herself above other members, are replaced with team learning, where learning occurs together. Team learning can only occur once trusting member relationships are established. Also, in learning organizations, different points of view are not only valued, such views are sought after in order to give the organization additional perspectives and opportunities. Organizational members are encouraged to be continual learners who seek continual self-improvement believing that such personal improvement will strengthen the whole organization, as throughout the organization, systems thinking pervades.

If all of what is being shared sounds familiar, it is because these components have been discussed throughout various sections of the course thus far. When considered together within the organization as a whole, the organization is essentially in a learning mode. The organization is innovative, adaptive, and evolving.

In this module, you will learn about the distinguishing features of a learning organization. You will understand how OB is managed in a learning organization. This module’s materials will be another important component of your course project regarding a change effort.

Research on Organizational Behavior

Organizations need to follow certain basic principles in order to succeed. These principles require an understanding of the business environment, commitment to master personal skills, a culture without prejudice and bias, a common goal and vision, and team spirit.

Organizational structure is important, and as shared in an earlier module, a traditional bureaucratic hierarchy will probably not work in the twenty-first century global environment. Hence, designing an effective structure for an organization doing business globally takes on new meaning and challenges. The structure needs to be based on the hierarchy of the organization’s groups as well as the organization’s functional units, which may not be in one country, but many. Such a global presence may be more fitting to the structure and design components of a post-bureaucratic organization as discussed in Module 2.

Here are some questions that you, as a change agent, need to answer while conducting change efforts concerned with how teams in global organizations will affect such an initiative:

  • How will you clearly communicate the need for change to employees and stakeholders of the organization?
  • What type of structure should the organization have to be most effective?
  • What type of design should the organization have to be most effective?
  • How concerned should you be about the culture of the potential host country if considering moving production or services, that is, offshoring?
  • Who will hold the power and how will power be used to make the change effort successful?
  • How will conflict be planned for and how will conflict be addressed?

Learning Organizations—Then and Now

Explore the topic of Learning Organizations further; click to review the video by the Harvard Business Review titled The Importance of Learning in Organizations.

The concept of a learning organization is quite recent and stems from leadership and management gurus’ beliefs that a successful organization is one that can achieve a constant exchange of knowledge through shared vision, leading to innovation and growth. While this concept has been accepted in principle since the latter part of the twentieth century, successful implementation has proven difficult because of misinterpretation and resistance from the workforce, including leaders and managers. If everyone is not on board with the concept, then the effort is likely to fail after great time and expense.

Therefore, the first objective for an organization that wants to begin the transformation process into a learning organization is to make people aware of the concept of a learning organization. Then, the organization’s structure needs to be built based on openness and flexibility. The change initiatives for transforming the organization into a learning organization need to be actively supported by effective leadership and management styles. Employees should be empowered to take responsibility and ownership of tasks and encouraged to work toward the organization’s goals.

If all of this sounds familiar, or even repeated, such is by design. The intent of the modules was to bring the modules together not just systematically, but also wholly so that the systems thinking component would run throughout the modules, even if not explicitly stated. Consequently, this serves as an example of how a learning organization might operate, and this example will further the goal of learning through innovation, experimentation, openness, adaptability, flexibility, and seeking opportunities instead of problems, etc.

The interconnectedness and interdependent nature of a learning organization of the twenty-first century are clearly different than the learning organization first conceived. Why? The world has quickly become ever smaller and there are more countries that are developed or developing at a faster pace than ever before. People are hungry for change and an organization intent on surviving and being a part of this global phenomenon will have to keep pace. In short, twenty-first century organizations will need to adopt a philosophy of ongoing learning.

Consider some of the challenges leaders and managers might face while transforming organizations into learning organizations.

  • Are the current employees likely to support or resist such change initiatives and how can the information in this and previous modules aid such an effort?
  • What tools might be useful in the twenty-first century that were not readily and/or easily accessible in the latter part of the twentieth century?

Professional Point of View—Learning; Technology; and the Evolving Organization

Professional Point of View—Learning, Technology, and the Evolving Organization
Thomas Malone is the director of the MIT Center for Collective Intelligence. He is a leading thinker examining how new technologies will affect the manner in which work will be done. Click the title of this media to download and review his point of view.
Point Of View

Click to download transcript

MIT’s Thomas Malone on Collective Intelligence. (2013, June 14). Building a Smarter Planet. Retrieved from http://asmarterplanet.com/blog/2013/06/mits-thomas…

Technology Implications

Technology can mean many things. For the purpose of this course, technology is considered to be the Internet, computers, and even telephones. On learning that organization thoughts became common business and leadership concepts, each of the aforementioned technology tools were made available, but not at storage and speed capacities available at this point in the twenty-first century.

In the late twentieth century, the Internet was growing, not that many homes were connected, and certainly developing nations did not have access. However, the speed of processing was archaic by today’s processing standards. Most organizations used land-line telephones. Videoconferencing was available but very expensive. Even teleconferencing was very expensive. Pagers were more common than cell phones. Cell phone holders struggled with connectivity, as tower systems had not yet been developed. These are but a few of the technology areas that have quickly advanced and become a central part of conducting business.

Now developing countries may not have computers and the Internet in every community and certainly not in every home, but there are central computer and Internet stations available in many communities. The pace with which technology will spread to developing countries will likely be even faster than such occurred in the last decade. Once people hear about, see, and use technology, the more it is desired.

In the second decade of the twenty-first century, computers are used in various forms, such as desktops, laptops, notebooks, iPads, etc., in nearly every business—large or small. Developed countries have the Internet widely available so that everyone is connected. Cell phone technology has advanced to a point where many homes and businesses no longer have landlines. Connecting to the Internet via cell phones is now common practice.

This development has affected OB in many ways:

  • Communication expectations have changed.
  • Learning about global opportunities occurs with more ease and speed.
  • Research regarding the culture of potential host countries can be performed by clicking a few keys either on the computer or even on a cell phone.
  • Verbal interface is quickly growing such that even the clicking of keys may become obsolete.
  • Virtual conferences will be held that project meeting members into a room versus watching via video.

All of this has occurred at a very fast pace and likely will continue to develop at a similar pace for many years in the future.

As you consider your course project, consider how technological advancements will aid or hinder your efforts. The irony is that you may be completing this assignment, the course, and the program using the technological advancements just discussed.


Analyzing and Assessing the Evolutionary Process

Now that you understand technology plays a critical role in any organizational endeavor, and that technology helps to shape OB, do you wonder how all of this has come together in such a short amount of time?

Let us consider this circularly once again in that there is an organic component involved (at least metaphorically)—the evolutionary process. When drafting a new change initiative and when considering how teams in a global business environment might affect such an initiative, it is important to both analyze and assess how the components of organizations and OB have evolved to the level discussed in this course. This has not occurred overnight but over many years.

In the nineteenth century, various industries began using steam powered machines to increase production. Factories had many workers completing similar tasks to increase the production of goods. Throughout the twentieth century, technology continued to enhance production and operational efficiency. Computers were developed which not only helped to track volume and deliver forecasts, but began to control production and assembly lines eliminating the need for many human employees.

Once technology began replacing humans, humans had to develop new skills, new knowledge, and new purpose. Many twenty-first-century organizations do not really produce or manufacture tangible goods. Service related organizations selling knowledge became one of the new employers for displaced humans. However, manufacturing organizations are still thriving and essential to society. Many of which have embraced technology from the service side as well.

Technology also speeds up the innovation process through the product development and marketing phases. In the global business environment, technology has created a borderless world. In other words, there is no physical border to cross and there is nearly instantaneous communication with people in other countries. The speed and pace of business continue to increase as the world becomes increasingly smaller.

What factors might have triggered the need or desire for such an evolution? Perhaps they occurred naturally. However, as part of the continual learner process, leaders and managers who realize that organizations have evolved and continue to evolve will likely be better positioned to lead and manage their organizations into the next decades.

Module 7 Summary

In this module, you were afforded an opportunity to learn about the evolution of organizations and how such evolutionary change will affect the manner in which you research your course project as a change agent. Learning organizations were discussed with consideration of how organizations in the twenty-first century need to remain open and flexible regarding relationships between leaders, managers, and employees.

Technology was demonstrated as having enhanced the pace of growth, design, and types of organizations over the last few decades. Technology has metaphorically made the world smaller and changed the way business is communicated and conducted. In short, OB appears in an evolutionary process that will continue to evolve given the pace of technological advances.


U2 assignment

Have you heard of the 80/20 Rule? This Rule is based upon the Pareto Principle. Watch this two-minute video (Links to an external site.)Links to an external site. to see how the Pareto Principle applies not only to business, but also to your personal life.

The Pareto Principle is used for quality control and focuses on the 80/20 Rule. A Pareto Chart Analysis visually identifies the most important factors, the most occurring defects, or the most common problems. We call these “the vital few.”

This Pareto Principle, or 80-20 Rule, says 80% of the effects stem from 20% of the causes. Although the actual numbers may be different from case-to-case, the Pareto Principle is a guiding principle used in business for the following:

  • Customer Complaints (e.g., 80% of the complaints come from 20% of the customers)
  • Management (e.g., 80% of the results come from 20% of the group)
  • Sales (e.g., 80% of the profits come from 20% of the products)
  • Quality Management for identifying the most important causes for defects (e.g., 80% of the problems come from 20% of the causes)

Refer to the chart pictured below.

  • A Pareto Chart is a bar chart with values ordered from largest to smallest with a superimposed line graph showing the cumulative total.
  • The line graph uses the secondary axis (the axis on the right side) with values between 0% and 100%.
  • In a Pareto Analysis, you simply look at where the line graph crosses 80%.
  • The categories to the left of that point are your “vital few” or most significant factors.

Pareto Chart

Instructions:

Assume you are a “quality analyst,” and you have been asked to develop a Pareto Chart to identify the issues causing the high rate of returns for your shoe company’s work boots. You can download the Pareto Chart Template from this link.

Prepare your Pareto Chart using the template. Use the following return reasons and the number for each return in your Chart. Then identify the vital few that you need to investigate and resolve.

  • Separating soles, 120 returns
  • Defective leather, 22 returns
  • Steel toe metal too small, 88 returns
  • Size wasn’t correct, 18 returns
  • Too tight, 31 returns

Designing Effective Presentations Part III

Create an 8- to 10-slide presentation that should be 5 to 10 minutes in length. Please include detailed speaker notes, based on the Week 4 Persuasive Messages Part I & Part II assignment.

Apply the four aspects of delivering business presentations discussed in the textbook to your presentation.

Include at least one visual to support on your slides, for example, using a line chart to show increasing sales. Include the following in presentation slides:

  • Title
  • Introduction
  • Recommendation
  • Benefits
  • Impact if product or service does not sell as much as expected
  • Conclusion
  • References

Create a Microsoft® Word summary of no more than 350 words to accompany your project.

Format consistent with APA guidelines.

.The Employee Credit Union at Directional State University, assignment help

1.The Employee Credit Union at Directional State University is planning the allocation of funds for the coming year. ECU makes four types of loans and has three additional investment instruments. Each loan/investment has a corresponding risk and liquidity factor (on a scale of 0-100, with 100 being the most risky/liquid). The various revenue-producing instruments are summarized in the table below:

Instrument

Annual Rate of Return (%)

Risk Factor

Liquidity Factor

Automobile loans

8

50

0

Furniture loans

10

60

0

Other secured loans

11

70

0

Unsecured loans

14

80

0

Risk-free securities

5

0

100

Corporate stock fund

9

60

90

Corporate bond fund

8

50

80

ECU has $2,000,000 available for investment during the coming year. However, state laws and pesky stakeholders impose certain restrictions on choice of investment instruments. Risk-free securities may not exceed 40% of total funds available for investment. Unsecured loans may not exceed 10% of total funds invested in loans. The funds invested in automobile loans must not be less than the total of funds invested in furniture and other secured loans. The average risk factor may not exceed 60, and the average liquidity factor must be at least 40. Formulate a linear program for ECU. (14)

Check each of the following that apply.

There are seven decision variables.____

There are six constraints (not counting nonnegativity).____

We determine the average risk factor by summing risk values and dividing by 7.____

Risk-free security total investment may exceed $800,000.____

All $2,000,000 must be invested.____

This is a maximization problem.____

This problem cannot be run as an integer program.____

______________________________________________________________________________________________

2. A local company orders a component part at $40/unit. The cost of placing an order is $100, and the annual cost of holding a unit in inventory is 20%. Current annual demand is 10,000 units, demand is treated as known and at a constant rate, and backorders are not allowed. (16)

Check all that apply.

This is a basic EOQ problem.____

The optimal order quantity is greater than 500 units.____

If their current order policy is to order 600 units, the total annual cost would increase.____

If the holding cost were to increase to 25%, the optimal order quantity would increase.____

If they started to produce this component, total cost would decline.____

If annual demand changed to 20,000 units, the optimal order quantity would double.____

If the order cost increased, the optimal number of orders/year would decrease.____

In this model, the service level is 100%.____

_________________________________________________________________________________

Question 3:

In #2, suppose you receive a quantity discount such that for orders of at least 600 the cost per unit of the component is $38? (8)

Check all that apply.

The optimal order quantity (EOQ) for $38 would be the optimal order quantity for the overall problem.____

The optimal order quantity would be the same as in #2.____

The optimal order quantity would be larger than in #2.

The procurement cost is not relevant since it is incurred regardless of order quantity.____

____________________________________________________________________________________

  1. See the following Management Scientist output. In this problem, we are trying to determine the optimal number of rolls of four types of fabric (1, 2, 3, and 4) to produce. Note that the third constraint concerns the available quantity of a certain chemical resin used for each type of fabric, the fourth constraint concerns the available quantity of polyester, and the final two constraints are imposed to ensure that we will incur a $200 penalty if we produce at least 600 units of Types 2 and 4 (since this will require us to redeploy an additional production line). A) Which constraints are binding? (2) _________________ B) Which constraint would we prefer to see relaxed? (2) _____________
  2. C) Nora in Accounting realized that the profit associated with Type 1 fabric should be $8.00/unit. Will this have an effect on the optimal solution? (2) Yes _________________ No ______________
  1. If the availability of the chemical (third constraint) were 15,000, what effect would this have? (2)

None____

Increase the optimal profit______

Decrease the final profit______

LINEAR PROGRAMMING PROBLEM

MAX 6X1+7X2+4X3+7X4-200X5

S.T.

1) 1X1+1X2+1X3<1000

2) 1X3-1X4>20

3) 4X1+4X2+3X3+3X4<12000

4) 3X1+6X2+4X3+5X4<14000

5) 1X2+1X4-600X5>0

6) 1X2+1X4-380X5<600

OPTIMAL SOLUTION

Objective Function Value = 10660.000

Variable Value Reduced Costs

————– ————— ——————

X1 0.000 4.474

X2 0.000 4.000

X3 1000.000 0.000

X4 980.000 0.000

X5 1.000 0.000

Constraint Slack/Surplus Dual Prices

————– ————— ——————

1 0.000 10.474

2 0.000 -6.474

3 6060.000 0.000

4 5100.000 0.000

5 380.000 0.000

6 0.000 0.526

OBJECTIVE COEFFICIENT RANGES

Variable Lower Limit Current Value Upper Limit

———— ————— ————— —————

X1 No Lower Limit 6.000 10.474

X2 No Lower Limit 7.000 11.000

X3 0.000 4.000 No Upper Limit

X4 3.000 7.000 No Upper Limit

X5 -1900.000 -200.000 0.000

Facility Planning

•IT equipment
•Creative healing environmental ideas
Save your design when it is completed.
Part 2:
Write a 350- to 700-word summary that includes the following:
•Analyze future trends in technology, equipment, and design of the health care facility you designed.
•Describe your process for designing your facility.
•Discuss any recommendations or suggestions for completing your floor plan differently.
◦Describe successes experienced while designing your facility.
◦Describe failures experienced while designing your facility.
◦Describe what you would do differently to address your failures.
•Imagine this facility was a renovation of an existing structure and describe what you would have done differently while building your facility.
•Describe what you have learned from designing this facility.

Ethical Concerns

Prompt: Respond to the following short answer prompt: Imagine you are a lead social science researcher and are responsible for approving students’ proposed
research studies. Review the three sample proposals below and provide brief feedback to summarize any ethical concerns you have related to each of the
proposals, based on what you know about ethical codes and expectations in the social sciences.

1. Proposal 1: Racial Predisposition – The aim of this study is to examine the direct link between biological race and violent criminal activity. In this study, I
plan to prove the direct and positive correlation between biological race and incidence of committing violent crimes. This will then prove that race is the
strongest indicator of tendency toward violent crimes.

2. Proposal 2: Electroshock Therapy – In this study, I will examine the effect of electroshock therapy on undesirable behavior in human subjects. This study
will administer electrical shocks to human subjects as a disciplinary measure when undesirable behavior is observed. The goal of the study is to
determine whether the electroshock therapy is a suitable treatment for resolving disciplinary issues in preteens and adolescents. If this therapy is found
to be effective, it will be prescribed to resolve disciplinary issues in preteens and adolescents.

3. Proposal 3: Health Problems, Diet, and Socioeconomic Status – This study aims to examine the relationship between health problems (diabetes, heart
disease, and obesity), diet, and socioeconomic status. It is proposed that people of lower socioeconomic status are more likely to encounter these
problems. Research will be conducted on human subjects where data are collected on diet (the types of food consumed along with money spent on
food), and this will be related to the overall health of individuals in the study. The results and findings of this research will be published publicly so others
can see the risks of consuming cheap, low-quality food.

List the key points of five articles.

Read the five articles in the attachment, and list the key points of each article using the graph as below:

These articles are all related to “discovering the impact of xxx campaign on xxx ”, but they use different methods according to the research questions. I hope to know what methods does each of them use and why.

Study1 Study2 Study3 Study4 Study5
Topic summary
Research goal
Research questions

Methodology

What methods did they use to conduct the research? Such as in-depth interview, questionnaire etc, (explain in detail)

What measurement is used to measure the impact?(what variables are used?)
Why did the researcher use these methods?

p.s. This is not a school assignment (it is just a note for myself), so you can write in colloquial style, or just copy the sentence from the articles.

Health Hazards due to Air and Water Pollution

Water is an essential element of life on earth. A human being can
survive for only about one week without water. As the global population
expands and increasing industrialization creates ever-growing demands
for water, supply of this vital commodity has become endangered. Just as
water, clean air is an essential element for the survival of life on
earth. Air that is polluted can endanger our health and cause damage to
trees, wildlife, and property.

research
on the topic, “Various Health Hazards Caused by Water and Air
Pollution.”

Based on your understanding, create a 3-page Microsoft Word document that includes the answers to the following questions:

  • What are the hazardous substances that may be found in drinking water and what are their impacts on our health?
  • Describe how water is made safe for human consumption.
  • Epidemiologic analyses have demonstrated a correlation between an
    increase in total daily mortality and an increase in air pollution.
    Provide examples to explain how historically significant fatal air
    pollution episodes (that were characterized by extreme increases in air
    pollution) lead to increase in mortality.
  • Describe how greenhouse gases contribute to the greenhouse effect.
  • Explain the term “global warming” and present arguments in favor of
    and against the proposition that global warming has occurred during the
    past century. What environmental outcomes have been attributed to global
    warming?