A textile manufacturer is closing its North Carolina plant and moving the production of its products to a developing nation in Southeast Asia. The primary reason for the move is the lower labor cost that the organization can enjoy in the new location.

• Proponents of the decision laud the move as a means to save the organization by taking advantage of the free market and finding cheaper methods of producing the company’s goods.
• Opponents of the decision state that a breach of trust existed between the company and the employees, and that a breach of trust will occur due to this decision. Additionally, opponents cite recent findings that contractors in the Southeast Asia region where the company is moving have been cited for utilizing child labor and failing to provide working conditions equivalent to those in the United States.
• Officials in the Southeast Asia region have answered the criticisms of the use of child labor by pointing out that oftentimes children are the only individuals in a family who are capable of working, and to deny them that opportunity would create greater hardship on the already desperately poor population.

Based on the case study above, apply the deontological and teleological frameworks to provide the following information in your response:

• Describe which framework the proponents of this move would use to support their statement that it be considered ethical.
• Describe which framework the opponents of this move would use to support their statement that it be considered unethical.
• Describe style of leadership this decision reflects, and discuss whether this move would lead to a positive evaluation of leadership and organizational performance.
• Describe the level of corporate responsibility this decision reflects.

Be sure to follow the guidelines below:

• Be sure to include peer-reviewed sources to support positions/conclusions.
• Analysis should be highly relevant, informative, and remain on topic.
• Accuracy should be strong with close attention to detail in all parts of the assignment.
• Writing should be clear and concise with solid sentence structure and should be free of grammar, punctuation, and spelling errors.
• Your paper should be at least two pages in length.
• You must also use at least three outside sources to support assertions and conclusions, all sources used must be referenced; paraphrased and quoted material must have accompanying citations in APA format.

MT1: One concept I learned this week was the knowing-doing gap. Carpenter and Sanders (2008) define the knowing-doing gap as, “The difference between what firms know and what they do.” (p. 238). In order for a firm to achieve maximum efficiency there needs to be an alignment with what employees are doing, why their doing it, and maintaining activities which align with the company strategy. There are three causes provided by Carpenter and Sanders (2008) for when the knowing-doing gap can occur, (1) external and internal obstacles, (2) culture, (3) mismatches. A firm can strive to reduce the knowing-doing gap by providing more open communication channels internally, creating a more inclusive culture, and better aligning decisions and resources with stakeholder expectations. When employees have a mindset and the skillset aligned, a firm becomes more productive and dynamic in a competitive market. All resources are working together to achieve the objective, and confusion is reduced in the process.

MT2: The second concept I learned this week was the balanced scorecard and strategy map, and how both tools can be used to help a firm assess current strategy effectivity. According to Carpenter and Sanders (2008), the balanced scorecard is a tool a firm can use to gauge success and maintain strategic alignment. “It’s a strategic management support system devised to help managers measure vision and strategy against business- and operating unit-level performance along several critical dimensions.” (Carpenter & Sanders, 2008, p. 247). The balance scorecard can also be used to identify whether a firm is meeting its performance goals, and objectives (Carpenter & Sanders, 2008). The balanced scorecard includes four key objectives that a firm can analyze to determine performance. According to Kaplan and Norton, “A critical component of the BSF is a strategy map, with its development recommended as the first stage of any BSF implementation in practice.” (As cited in Humphreys, Gary & Trotman, 2016, p. 1441). When all four perspectives are utilized a firm can use strategy mapping to better understand the big picture within the firm, any areas that need improvement, as well as opportunities to grow, improve processes, and generate stronger returns. The strategy map helps a firm gain insight into the big picture of how all elements of the business are operating. Gaining the big picture allows a firm to make adjustments in strategy in order to be more successful.

MT3: The third concept I learned this week was how to utilize resource allocation to make decisions that are strategic, and in the best interest of the business. It’s important for a firm to incorporate resource allocation strategies in order to make wiser prioritized decisions for the business (Jakovljevic, 2013). Properly carrying out a strategy can be challenging, and requires a balanced mix of resources to be used in order to be successful and effective in the market. “Both the misallocation of resources and the failure to make hard investment choices often result from a firm basing its resource allocation on that of its competitors.” (Carpenter & Sanders, 2008, p. 256). A firm must focus on the current strategy, objective, and goals, and assess how the current resources and capabilities match up. Prioritizing elements in a firm’s strategy helps define what resources are needed to make decisions and be competitive in the market.

Carpenter, M.A. & Sanders, Wm., G. (2008). Strategic management: A dynamic perspective. Upper Saddle River, NJ: Pearson Prentice Hall.

Humphreys, K. A., Gary, M. S., & Trotman, K. T. (2016). Dynamic decision making using the balanced scorecard framework. The Accounting Review, 91(5), 1441-1465. DOI: 10.2308/accr-51364

Jakovljevic, M. B. (2013). Resource allocation strategies in southeastern European health policy. The European Journal of Health Economics, 14(2), 153-159. Retrieved from http://www.jstor.org/stable/23357786

Using APA STYLE

From the below, choose a question that you can best relate to and/or ideally one that is most relevant to your site. Respond to one question making sure to draw strongly on the content from the chapters assigned for this week to make explicit, informed, and relevant connections between your reflection and the text.

Please ensure that your initial post is at least 500 words.

Questions:

1. Based on chapter 15 from the PDF posted for week 6 under Modules: Feel free to share reflections and/or inspiration for your future career (job searching) based on the chapter – spoiler alert – The author is our alumna, PhD 2011! https://www.linkedin.com/in/j-font-guzm%C3%A1n-jd-phd/ (Links to an external site.) (Remember to find the PDF chapter under Modules, section for week 6).
2. Based on the textbook chapter 7 by Sweitzer and King: In what ways have your credentials or competences been challenged already? When you think about the ways you have reacted – noticeably or privately- what did you learn about yourself? How will you handle such a situation differently in the future given how you handled it up to this point?
3. Based on the textbook chapter 7 by Sweitzer and King: If you have had other internships, a career or a job with longevity in the helping professions, compare your reactions and experiences to working with the current group of clients with your reactions and experiences working with populations in the past. What’s different? How are those differences affecting you and your work? What lessons from the past do you take onto your internship today?

JHA/JSA Assignment
Consider a task in your workplace that has led to issues, injuries, or near injuries. Perform a Job Hazards Analysis (JHA) for this task. Upon completing the JHA, you will need to address the following items surrounding your workplace:
• Describe principles of risk assessment and hazard analyses used within your occupation.
• Explain how OSHA and other control methods currently are currently being used to prevent injuries and illnesses.
• Critique current strategies in your workplace to combat the hazards surrounding the selected job task.
• Your essay is required to be a minimum of two pages and follow APA guidelines.
• All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.

Your tax senior has e-mailed you Oh Gnome You Didn’t, Inc.’s GAAP-basis trial balance and financial statements for the 2018 calendar year, prepared using Microsoft Excel, and has asked you to convert Gnome’s book income into taxable income within the same Excel workbook. The Excel workbook contains pre-formatted tabs you’ll need to complete to properly calculate taxable income. (See Step 1)

Your tax senior has also asked you to prepare Form 1120, Schedule M-3 for Gnome once you have finished computing taxable income. (See Step 2)

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Directions

Please read each of the below instructions carefully as you complete this part of the project.

Step 1 – Taxable Income Calculation using Microsoft Excel

1. Open the file titled “Tax Compliance and Provision Project – Parts I and II.xlsx”.
2. The Financial Statements and Trial Balance can be found in the last 2 worksheets of the Excel workbook.
   1. On the “Trial Balance” tab, make sure each of the accuracy checks calculated in red throughout the worksheet shows a result of zero.
3. You will ONLY be working with the PINK tabs for Part I of this project.
4. Click on the worksheet titled “Perm Book-Tax Differences”.
   1. For each type of permanent difference, select the appropriate answer in the drop-down boxes within each of the cells shaded in GREEN (16 in total).
   2. Hint – you will need to use the “Trial Balance” tab to help you determine the correct “Acct. Number” for the applicable cells.
5. Click on the worksheet titled “Temp Book-Tax Differences”.
   1. Select the appropriate answer in the drop-down boxes within each of the cells shaded in GREEN (31 in total).
   2. Hint – you will need to use the “Trial Balance” tab to help you determine the correct “Acct. Number” for the applicable cells.
   3. There are also YELLOW cells (3 in total) that require manual numerical inputs. Enter 0 if applicable.
6. Once you’ve fully completed the Perm and Temp Book-Tax Differences tabs, select the “Book-to-tax Rec” worksheet.
   1. The accuracy checkpoint should show a variance within +/- 1.0 (cell C30).
7. Save the completed Excel workbook (only the PINK tabs should be completed) and upload to Canvas

Step 2 – Preparation of Schedule M-3 (Form 1120)

There are two options for completing step 2. Select one option to complete.

Option 1

1. Print the file titled “Schedule M-3 – partially completed.pdf”.
2. Complete Parts II and III of Schedule M-3 by hand:
   1. Locate the rows with book-tax differences and input the book-tax adjustment you calculated in Step 1, making sure you properly input the adjustment in the Temporary or Permanent columns on the Schedule M-3.
      1. Compute the resulting taxable income/deduction and input your answer in column (d) of the applicable row.
   2. Hint – in Part III, expense amounts are shown as positive amounts. Therefore, if a book-tax difference reduces book expense, you will show a negative number in the Temporary or Permanent columns.
   3. The book-tax differences associated with capital losses and income tax expense have already been completed for you.
   4. In Part III, total each column in Row 38 – column (a) has already been totaled for you.
   5. in Part II, subtotal each column in Row 26 as instructed on the form – column (a) has already been subtotaled for you.
   6. In Part II Line 27, fill in the amounts you totaled for each column in (d) above.
   7. In Part II, input the total for each column in Row 30, following the specific instructions on the form.
3. Checkpoint – Schedule M-3 Part II Row 30 column (d) should equal the taxable income you calculated in Step 1 (on the “Book-to-tax Rec” Excel worksheet).
4. Scan the completed Schedule M-3 and upload to Canvas.

Option 2

1. Access a fill-able version of Schedule M-3 on the IRS site (Links to an external site.)Links to an external site.
2. Download the form to your hard drive.
3. Open the file titled “Schedule M-3 – partially completed.pdf” and input all information found in that form into your fill-able version of Schedule M-3.
4. Follow the instructions covered in Option 1, #2 above.
5. Checkpoint – Schedule M-3 Part II Row 30 column (d) should equal the taxable income you calculated in Step 1 (on the “Book-to-tax Rec” Excel worksheet).
6. Save the completed Schedule M-3 and upload to Canvas.