Use the Internet to research recent (within the last three years) mergers and acquisitions of global entities involving goodwill. Review the financial statements of an entity after the acquisition involving goodwill impairment.

• contrast the impairment of goodwill on the financial statements of the entity reporting under international financial reporting standards (IFRS) that you researched with the impairment of goodwill on the financial statements of the same entity reporting under generally accepted accounting principles (GAAP). Indicate how stakeholders in the company are likely to react to the impairment. Provide support for your rationale.
• Examine the relationship between acquisition costs of the entity that you researched and the goodwill impairment charges related to the acquired entity. Indicate the most likely impact to the business

Citations included per question

Separate page per question

Discussion, 2-3 paragraphs, 15 lines, no outline

Consider your organization or another organization that has been affected by a cyber-attack. Feel free to research current events on this topic if you do not have personal experience with an organization who has been affected by a cyber-attack. Once you have selected an organization, answer the following questions:

• Provide a brief summary of the organization you have selected.
• What type of cyber-attack occurred?
• How did the organization respond to the attack?
• What were the impacts (or potential impacts) to the business?
• What were the costs associated with the attack? If you do not have actual numbers, what types of costs were likely involved?
• What did the organization do to mitigate the risk of future attacks? Did the organization change its processes or procedures?
• As a business manager, what are some additional recommendations you would make to the organization, from a business perspective, to better defend itself in the future? What steps can the business take to better support the IT (information technology) department’s security efforts? Explain

hi, i have a assignment

More Controversy In Art: The National Endowment For The Arts & Tax-Payer Money

In the mid-1980s, Andreas Serrano, a Cuban American photographer, received a $15,000 grant from the National Endowment For The Arts in Washington D.C. (i.e. tax payer money) to create a series of controversial photographs. Among many of the photographs Serrano created, his picture entitled “Piss Christ” (shown above) immediately created a fire of controversy among conservative politicians. The photograph depicts a crucifix of Christ on the cross submerged in a tank of Serrano’s own urine. Serrano is well known for creating photographs that employ the use of his own urine, semen and blood. See the photograph above of his now infamous “Piss Christ” photograph.

See also the album covers of the Heavy Metal/Rock band Metallica’s “Load”album and their “Reload” album for other examples of Serrano’s work.

For this 4th assignment, you need to first read the two letters below. One is a letter written by Andreas Serrano to the National Endowment For The Arts in 1989 after the controversy of “Piss Christ” had begun, and also after the fact that he had already been given a $15,000 grant by the National Endowment For The Arts to create “Piss Christ” and many other photographs.

Also, please be sure to read Senator Jesse Helms’ (Republican, North Carolina. Deceased) letter below that he wrote to then President George H. W. Bush in 1989 in opposition to the National Endowment For The Arts’ funding of “Piss Christ” and other Serrano photographs.

After you have carefully read both letters below, I would like you to take a stance on this topic. In a page and a half or longer of writing, please consider the following questions in your response: 1). Is it appropriate for tax-payers to fund art which is obviously religious in nature? Why or why not? Give specific examples and reasons. 2). Should the National Endowment For The Arts come up with stricter standards in terms of what they can and cannot fund (keeping in mind that the NEA panel consists of people well educated in the arts)? Why or why not? Give reasons and examples. 3). Do you feel it is okay for tax-payers to fund “offensive works of art?” Why or why not? 4). Are you convinced of Serrano’s arguments in defense of his photograph in the letter he wrote to the National Endowment For The Arts in 1989? Why or why not? Give reasons and example. 5). Are you convinced of Senator Helms’ arguments against Serrano in the letter he wrote to President George H.W. Bush in 1989? Why or why not? Give reasons and examples.

Here are the two letters:

Andreas Serrano-Letter to the National Endowment For The Arts (1989)

I am concerned over recent events regarding the misrepresentation of my work in Congress and consequent treatment in the media. The cavalier and blasphemous intentions ascribed to me on the Congressional floor bear little semblance to reality. I am disturbed that the rush to judgment by certain members of Congress has been particularly swift and vindictive.

I am appalled by the claim of “anti-Christian bigotry” that has been attributed to my picture, “Piss Christ.”The photograph and the title itself are ambiguously provocative but certainly not blasphemous. Over the years, I have addressed religion in my art. My Catholic upbringing informs this work which helps me to redefine and personalize my relationship with God. My use of bodily fluids, such as blood and urine in this context is parallel to Catholicism’s obsession with the body and blood of Christ. It is precisely in the exploration and juxtaposition of these symbols from which Christianity draws its strength. The photograph in question, like all my work, has multiple meanings and can be interpreted in various ways. So let us suppose that the picture is meant as a criticism of the billion dollar Christ-for-profit industry and the commercialization of spiritual values that permeates our society. That it is a condemnation of those who abuse the teachings of Christ for their own ignoble ends. Is the subject of religion so inviolate that it is not open to discussion? I think not.

In the Majority Opinion in the flag burning case, Justice William J. Brenan concluded, “We never before have held that the Government may insure that a symbol be used to express one view of that symbol or its referents….To conclude that the Government may permit designated symbols to be used to communicate only a limited set of messages would be to enter into territory having no discernible or defensible boundaries.”

Artists often depend on the manipulation of symbols to present ideas and associations not always apparent in such symbols. If all such ideas and associations were evident, there would be little need for artists to give expression to them. In short, there would be no need to make art.

Do we condemn the use of a swastika in a work of art that does not unequivocally denounce Nazism as anti-Semitic? Not when the artist is Jewish. Do we denounce as racist a painting or photograph that is demeaning to African-Americans? Not if the artist is Black. When art is decontextualized however, it can pose a problem and create misunderstanding. Debate and dissention are at the heart of our democracy. In a free society of ideas, even difficult ones are not dangerous. The only danger lies in the repressing of them.(end of letter)

Andreas Serrano – July 8th, 1989 New York City

_____________________________________________________________________________

Jesse Helms. Senator Helms Objects to Taxpayers’ Funding for Sacrilegious Art (1989)

Letter to President George H.W. Bush

Mr. President, . . . . I do not know Mr. Andreas Serrano, and I hope I never meet him because he is not an artist, he is a jerk. Let us examine exactly what this bird did to get the American taxpayer to subsidize his $15,000 award through the so-called National Endowment For The Arts. Let me first say that if the Endowment has no better judgment than this, it ought to be abolished and all funds returned to the taxpayer.

What this Serrano fellow did to create this blasphemy was to fill a bottle with his own urine and then he stuck a crucifix – the Lord Jesus Christ on a cross, down in the urine, set the bottle on a table, and took a picture of it.

For that, the National Endowment For The Arts contributed to a $15,000 award to honor him as an artist. I say again, Mr. President, he is not an artist. He is a jerk. He is taunting a large segment of the American people, just as others are, about their Christian faith. I resent it, and I do not hesitate to say so. I am not going to call the name that he applied to this work of art. In naming it he sought to create indignation, and let there be no question that he succeeded in that regard. It is alright for him to be a jerk, but let him be a jerk on his own time and with his own resources. Do not dishonor the Lord. Again, I resent it and I think the vast majority of our American people resent the National Endowment For The Arts spending the taxpayers’ money to honor this individual.

The Federal program which honored Mr. Serrano, called the Awards in Visual Arts, is supported by the National Endowment and administered by the Southeastern Center for Contemporary Arts. They call it SECCA, and I am sorry to say it is in my home state.

After Mr. Serrano’s selection, this deplorable photograph and some of his other works were exhibited in several cities around the country with the approval and the support of the National Endowment. Horsefeathers! If we have sunk so low in this country as to tolerate and condone this sort of thing, then we have become a part of it.

The question is obvious. On what conceivable basis does anybody who would engage in such blasphemy and insensitivity toward the religious community deserve to be honored? The answer to that is that he does not. He deserves to be rebuked and ignored because he is not an artist. Anybody who would do such a despicable thing and get a tax-subsidized award of $15,000 for it – well, it tells you something about the state of this Government and the way it spends our hard earned tax dollars.

So no wonder all of the people calling my office are indignant. The Constitution may prevent the Government from prohibiting Mr. Serrano’s laughably, I will describe it – “artistic expression.” But the Constitution certainly does not require the American tax payers or the Federal Government to fund, promote, honor, approve, or condone it.

Mr. President, the National Endowment’s procedures for selecting artists and works of art deserving of taxpayer support are badly, badly flawed if this is an example of the kind of programs they fund with taxpayer’s money.

I have send word to the Endowment that I want them to preview their funding criteria to ensure abuses such as this never happen again. The preliminary report we got from one person with whom we talked to was sort of “Down boy, we know what we are doing.” Well, they do not know what they are doing. By promoting, approving and funding Mr. Serrano’s sacrilege, the National Endowment has insulted the very precepts on which this country was founded. I say again, that as an American and as a tax payer, I resent it. (end of letter)

Senator Jesse Helms (1989)

Using the health care companies selected Eli Lilly and company (symbol LLY) & AstraZeneca PLC (symbol AZN), create a slide presentation with no more than 12 slides (with bullets) and note pages that include the following (Note: Use the bullets below to help you structure your presentation):  
 The first slides should introduce your companies (both are pharmaceutical companies) and why you chose them.   Include your completed SWOT diagrams (one for each company).  
 Include a comparison of each company’s SWOT.    Identify a minimum of three factors that affect each firm’s environment. You must include the internal and external environments (e.g., resources, market, competitors, geographical, global) in each factor. Rate the top two concerns, based on your professional experience.     
 Assess and provide recommendations that will:  
1. enhance the strengths,  
2. minimize the weaknesses,  
3. maximize the opportunities, and  
4. overcome the threats.  

 Assume you are meeting with your internal or external stakeholders. Create a Stakeholders Recommendation in which you:   
 Summarize your SWOT analysis to the stakeholder selected.     Provide short-term recommendations.    
 Include two or more references to support your rationale.

Strengths  Weaknesses     
Opportunities  Threats     
 
Grading for this assignment will be based on answer quality, logic / organization of the presentation, and language and writing skills, using the following rubric.

Please note!

What is a SWOT analysis? The SWOT is an organizational performance tool used to conduct a situation analysis. The acronym SWOT stands for the following factors:  
Strengths – internal factors that leverage organizational performance  
Weaknesses – internal factors that will affect the health care organization (cost, quality, etc.)  
Opportunities – external factors that improve initiatives for the organization  
Threats – external factors that could negatively affect organizational performance  
The SWOT analysis should match the organization’s resources and capabilities to the competitive environment in which it operates. The analysis should help guide the organization’s formulation and selection of strategy. The SWOT analysis framework is often represented in a 2 x 2 matrix. (See template below.) Strengths and weaknesses are internal to the company and can be directly managed by it, while opportunities and threats are external (meaning the company can only anticipate and react to them).

1. My topic(Analyze the impact of any recent social and/or ethical trends on the health care industry. Discuss at least two issues.) After identifying your topic, choose a health care organization in your area. This organization may be small or large and may provide single inpatient health service or multiple outpatient services; it is your choice. Consider your topic in light of the leadership of this organization and research the challenges and successes it has faced in managing operational effectiveness.  You are welcome to use as many research methods as possible to obtain information for your organization and its managers (e.g., web-based resources, electronic articles, or personal interviews). The more informed you are, the better prepared you will be to complete your project.  

   Finally, develop a management training program that includes relevant guidelines and information to combat the issues identified in the selected topic, as well as recommendations for managers to more effectively lead health care organizations. Your training program should be in the form of a 20 to 25 slide PowerPoint presentation (excluding title and reference slides) that includes comprehensive speaker’s notes (i.e., at least 150 words) for each slide. Utilize at least three to five scholarly sources from the Ashford University Library and two to three current, scholarly web sources (total of five to eight references required). All sources must be cited according to APA style as outlined in the Ashford Writing Center. Your presentation must be engaging and relevant to your audience. Lines of text on a slide will not be sufficient for this project. It should contain at least five images, graphics, and/or multimedia that communicate your training clearly to your audience. For tips on creating an excellent presentation, read this overview.

Creating the Senior Project

The Senior Project:

1. Must be 20 to 25 PowerPoint slides (excluding title and reference slides) in length. There are 20 content criteria worth a total of 10 points.  
2. Must include a title slide that contains the following:
   1. Title of project
   2. Your name
   3. Course name and number
   4. Instructor’s name
   5. Date submitted
3. Must include an introduction with a succinct thesis statement.
4. Must address the topic of the project with critical thought in the areas of:
   1. Organization details
   2. Challenges and opportunities
   3. Training program outcomes
   4. Impact on at least three stakeholder groups involved delineated by cost, quality, and access to service
   5. Suggested actions
5. Must include a conclusion that reaffirms your thesis.
6. Must use at least five supporting graphics (images, graphics, and/ or multimedia) are included and relevant communicating the training content (two points).
7. Must include speaker’s notes that have evidence of critical thinking and application (content analysis, synthesis, evaluation) related to the research methodology used to develop (six points):
   1. Project content
   2. Practical and relevant solutions to the organizational challenges/opportunities
   3. Appropriate evaluation of individual stakeholder groups involved
8. Must use at least three to five scholarly sources from the Ashford University Library and two to three current, scholarly web sources.
9. Must document all sources in APA style, as outlined in the Ashford Writing Center.
10. Must include a separate reference slide, formatted according to APA style as outlined in the Ashford Writing Center.

I have attached a file at the bottom please look at it