Project Financial Statement Analysis Essay paper

Project Financial Statement Analysis

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Excel Project: Projecting Financial Statements Assignment Instructions

Overview

Common Sized Balance Sheets (Tabs 12), Common Sized Income Statements (Tab 13), Horizontal Analysis Balance Sheets (Tab 14), Horizontal Analysis Income Statements (Tab 15), and Projected Financial Statements (Tabs 16-18)

Instructions

Continue in the same Excel workbook prepared in Module 4: Week 4, adding the following tabs:

o The 12th tab in your Financial Statement Analysis Template must be labeled Common Sized Balance Sheets.

§ Set-up like the Historical Balance Sheets (Tab 3), this worksheet should use formulas to calculate the common sized percentages, linking to the Historical Balance Sheets for the calculations. “Total Assets” should be used as the base for all common sized calculations on the Balance Sheets. Common sized percentages should be calculated for all three historical years presented.

§ See Exhibit A for a partial example of this tab. Project Financial Statement Analysis

o The 13th tab in your Financial Statement Analysis Template must be labeled Common Sized Income Statements.

§ Set-up like the Historical Income Statements (Tab 2), this worksheet should use formulas to calculate the common sized percentages, linking to the Historical Income Statements for the calculations. “Revenue” or “Total Revenue” (depending on your company) should be used as the base for all common sized calculations on the Income Statements. Common sized percentages should be calculated for all three historical years presented.

o The 14th tab in your Financial Statement Analysis Template must be labeled Horizontal Analysis of Balance Sheets.

§ Start by copying and pasting the Historical Balance Sheets from Tab 3 to this worksheet. Then, add dollar and percentage change columns between each of the set of historical years.

§ See Exhibit B for an example of this tab.

o The 15th tab in your Financial Statement Analysis Template must be labeled Horizontal Analysis of Income Statements.

§ Start by copying and pasting the Historical Income Statements from Tab 2 to this worksheet. Then, add dollar and percentage change columns between each of the set of historical years.

o The 16th tab in your Financial Statement Analysis Template must be labeled Projected Income Statements. Three years of projected statements should be included, starting with the most recent year after the company’s last issued report.

o The 17th tab in your Financial Statement Analysis Template must be labeled Projected Balance Sheets. Three years of projected statements should be included. Three years of projected statements should be included, starting with the most recent year after the company’s last issued report.

o The 18th tab in your Financial Statement Analysis Template must be labeled Projected Statement of Cash Flows. Three years of projected statements should be included, starting with the most recent year after the company’s last issued report. Project Financial Statement Analysis

§ Other information relating to projected tabs:

§ Projections should be based on research performed on your company and its industry. Use historical, trend, ratio data and current and future economic projections as well as information from the company’s MD&A to aid in preparing projections.

§ Clearly state your assumptions in a text box at the bottom of each tab. Cite sources for assumptions based on research.

§ The statements should be consistent, reasonable, and accurate. Areas that will be checked for accuracy include:

· The Balance Sheets should balance for all years presented.

· Retained earnings should be properly calculated using the prior year’s balance, net income, and dividends.

· The Ending Cash Balance on the Statement of Cash Flows should agree to the Cash Balance shown on the Balance Sheet for the same year.

· Net Income on the Income Statements should match what is reported on the top of the Statement of Cash Flows (if indirect method is used).Project Financial Statement Analysis

o Other instructions:

§ The Excel workbook should be professionally formatted. Professional formatting includes:

· All numbers are formatted similarly. The use of decimals, commas for thousands, and other formatting is consistent.

· Dollar signs are included in the first and last numbers of each column.

· Subtotals and totals are preceded by a single underline. Totals are followed by a double underline.

· Line descriptions are indented/bolded in a manner that makes the spreadsheet easy to read.

§ All common sized, horizontal analysis, and projection items should be calculated using formulasTotals and subtotals should also be calculated using formulas.  For an example of which cells may need formulas, please see Exhibits A & B.

Note: Your assignment will be checked for originality via the Turnitin plagiarism tool. Project Financial Statement Analysis

 

Exhibit A: Example Common Sized Balance Sheets (Tab 12, Partial View)

(IMPORTANT NOTE: Only Partial Balance Sheet shown. Your Balance Sheet should include Liabilities and Stockholders’ Equity as well.)

 

Exhibit B: Example Horizontal Analysis of Balance Sheets (Tab 14, Partial View)

(IMPORTANT NOTE: Only Partial Balance Sheet shown. Your Balance Sheet should include Liabilities and Stockholders’ Equity as well.)

Marketing Essay paper

Marketing

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In this assignment, you will provide an in-depth analysis on a brand with a retail presence of your choice. The brand must be from a global company which is either:

  • Publicly traded
  • Must have retail stores

Companies which do not meet either criteria are not allowed.

This assignment has two primary components:

#1 Experiential Analyses (single-spaced, 3-4 pages)

Here, you will need to download the experiential audit sheet available here

You will use this to analyze the brand along the lines of in-person, physical retail experiences. You must visit a retail location in person to do the analysis. If you are a virtual student in a region of lockdown, please do so from memory and by finding videos of the retail location on youtube or the companies website. Marketing

You must upload the audit sheet itself. The audit is simply a note taking tool to help you write the report. We want to see what you put in the audit but please don’t complete it out as if it is a report.  Marketing

In addition to the audit, you will also include a brief (3-4 page) report on this analysis, with your insights and observations. This should addresses the following questions:

  • What does your brand do especially well?
  • For ONLY  in-person experience, what can it improve upon, and how?

Please also feel free to include any other interesting observations or insights which came from this analysis.

#2 Neuromarketing Recommendations (single-spaced, 3-4 pages)

In this second section, you will make an informed recommendation to this brand’s leadership on how they can improve, utilizing insights from the field of neuromarketing. This section is open-ended and does not  need to relate to the previous section on experiential design audit. Please use neuromarketing insights from any topic in the book, or from lecture. Marketing

More specifically, this section will be an informed pitch for how and why to apply specific neuromarketing phenomena to this brand. You need to include at least two distinct neuromarketing phenomena (e.g. violation of expectation, numbing the pain of paying, neural coupling, mere exposure effect, etc.) discussed in class and included in the book.

For each of these two phenomena, you should include:

  1. A description of this phenomenon that can be understood by an audience without a strong scientific background.
  2. How specifically, this phenomenon should be incorporated into the company in order to improve the brand

Overall note for this assignment:

Whereas the Experiential Analysis is primarily descriptive, The Neuromarketing Recommendations should represent a persuasive pitch to the executive leadership of the company that acting on these neuromarketing concepts would improve the brand and company. Marketing

Assign Character Letter As A Niece Essay paper

Assign Character Letter As A Niece

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Discussion: Parole Board Character Reference Letter for Inmate

Thinking through an effective sentencing strategy includes thoughts about the character reference letters. Every defendant has an opportunity to submit character reference letters that may make an impression on the judge. But what makes a good character reference letter for the court?

 

In the fall of 2016, our team interviewed Judge Mark Bennett and he spoke specifically about character reference letters. Judge Bennett said that he has read somewhere between 30,000 and 40,000 character reference letters.

 

He based his estimate on the fact that he has sentenced more than 4,000 people. On average, Judge Bennett said that defendants submit between seven and nine character reference letters. Some defendants, however, go overboard. He spoke about one defendant who submitted 100 character reference letters. Assign Character Letter As A Niece

 

To prepare for this Discussion,

Review this week’s Learning Resources, especially:

 

Assignment:

Post a cohesive Character Reference Letter to Parole Board for Inmate to Parole Board: Address the following:

 

Scenario:

You are a Niece writing a Character letter on behalf of Tommy McMillian #147214 that can show the parole board that he has a support system waiting outside. You have known him for 50 years as a family member.

 

The letter should be a simple 2-page document stating your experience with the inmate (Tommy McMillian) as well as why you feel the need to provide this reference. Provide the following Assign Character Letter As A Niece

Introduction

The introduction should state who you are Niece – Rhonda Graham, how long you’ve known (Tommy McMillian), (over 50 years) and why you feel the need to make this recommendation to the court.

Body Paragraph(s)

The body paragraph be your main argument why the recommended individual is a person of high moral character.

Conclusion

The conclusion should summarize the purpose of the letter and he or she should write their contact information (phone and e-mail) in case the court should want to follow-up on any of Assign Character Letter As A Niece

No Plagiarism

APA citing

Inter professional Organizational And Systems Leadership Essay paper

Inter professional Organizational And Systems Leadership

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Madeline response

Leadership behaviors in healthcare environments should be influenced by evidence-based practice just like evidence-based practice is used to develop patient care strategies. By using evidence-based practice decision making, leaders can boost performance, contribute to accreditation criteria, and may even indirectly influence the improvement process of the health of the people in the community (Duggan et al., 2015).

One trait that has been shown by evidence to be effective for leaders is providing relational exchanges with staff. In a meta-analysis by Shirley (2017), this was one of the four key themes found throughout the top 10 research articles studied in the analysis. This rapport with staff has been shown to decrease nurse cynicism, increase job satisfaction of staff, and even increase nurse retention (Shirley, 2017). Inter professional Organizational And Systems Leadership

A second key trait that has been proven by evidence-based practice to be a characteristic of effective leaders is availability of the leader. Leaders that make themselves available and assessable to their staff have shown to make nurses feel that they have a voice in their job and on patient care (Sherman & Pross, 2010).  This trait, combined with the previously discussed rapport with staff, embraces a shift from the older leadership style of the one person in command over the others, to one that is a group working towards a common goal.

I currently am the assistant manager of the intensive care unit at my hospital. It is my job to assist the manager of the unit, Josh with tasks and support of staff. Josh is someone that I worked with on the floor for years before we both took our current roles. He has always had great rapport with his coworkers and with other leaders even before he was a manger. Now that he is in the management role, he has had to maintain that level of rapport with the staff, while also assuming his place as the leader. Josh is someone who knows when it is time to be serious and when it is time to be social and form working relationships with his staff. It would have been easy for him to come in to the manager role and not be taken seriously due to his friendly nature, however he has made the transition perfectly. For example, when there are issues with a staff member not performing their job adequately, he is not afraid to step in and discuss these issues in a serious manor. His staff respects him and understands the expectations that have been set for them by him. They do not push the boundaries of what is acceptable and expected of them just because they have a working relationship with their manager. Instead, they are more inclined to perform their jobs well because of it. Inter professional Organizational And Systems Leadership

 

Duggan, K., Aisaka, K., Tabak, R., Smith, C., Erwin, P., & Brownson, R. (2015). Implementing administrative evidence-based practices: Lessons from the field in six local health departments across the United States. BMC Health Services Research, 15(1). https://doi.org/10.1186/s12913-015-0891-3

Sherman, R., & Pross, E. (2010). Growing future nurse leaders to build and sustain healthy work environments at the unit level. The Online Journal of Issues in Nursing 15. doi: 10.3912/OJIN.Vol15No01Man01

Shirley, M. (2017). Leadership practices for healthy work environments. Nursing Management, 48(5). 42-50. doi: 10.1097/01.NUMA.0000515796.79720.e6 Inter professional Organizational And Systems Leadership

 

 

 

TAMIKA RESPONSE

Healthcare today has faced many challenges, from staffing shortages, cost, and the global pandemic. One of the main challenges that health systems facing globally are the shortage of the nursing workforce (Tamata & Tamani, 2021). (Chakraborty et al., 2021) states that understanding what drives quality in the delivery of healthcare services is critical to improving the patient care experience. Teamwork promotes quality care, but this outcome requires that hospital leadership prioritizes, and commits resources to sustain effective healthcare delivery teams. What makes a good leader is having knowledge and being self-aware.

One of the leaders that I admire in my organization, is my nurse manager. She worked on the floor with me as a nurse before she was offered an interim position as a nurse manager. She consistently influences staff to bring ideas and suggestions to her as changes are constantly being made in the unit. “Hospital leaders continuously encourage their healthcare teams to work effectively thereby improving the quality of patient care delivered” (Chakraborty et al., 2021). Leaders are to lead by example. She’s consistently asking questions to keep nursing in practice. Another example is after she meets with administrators for our care standards within our organization, she then comes back to the unit and shares the information with us to keep us in the loop with changes or just updates within our organization.

Leadership skills are developed accomplishes through experience, knowledge, wisdom, and reflection. My nurse manager demonstrates the knowledge and skills, that make her a great leader in our unit. Her leadership skills are very strong and effective, while she remains focused on what is best practice for our dialysis unit. This allows us the autonomy to provide safe practice while continuing to be motivated by her leadership skills.  Inter professional Organizational And Systems Leadership

 

 

References

Broome, M., & Marshall, E. S. (2021). Transformational leadership in nursing: From expert clinician to influential leader (3rd ed.). New York, NY: Springer.

Chakraborty, S., Kaynak, H., & Pagán, J. A. (2021). Bridging hospital quality leadership to patient care quality. International Journal of Production Economics, 233. https://doi.org/10.1016/j.ijpe.2020.108010

Tamata, A. T., Mohammadnezhad, M., & Tamani, L. (2021). Registered nurses’ perceptions on the factors affecting nursing shortage in the Republic of Vanuatu Hospitals: A qualitative study. PLoS ONE, 16(5), 1–17. https://doi.org/10.1371/journal.pone.0251890 Inter professional Organizational And Systems Leadership

 

 

Write A Summary Of The Document Essay paper

Write A Summary Of The Document

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Instrucciones

 

Now you suspect there may be additional areas of fraud taking place in the company.  You are looking at fraud in the areas of tax fraud, identity theft, and money laundering.  You decide to do some research on recent court cases involving each of these 3 types of fraud by selecting court cases related to your assigned area (travel) from the KU library (WestLaw database) and looking at the criteria below.  Ex. if you were assigned travel you would select a case related to travel expense tax fraud, identity theft in travel expenses, and money laundering associate with travel frauds .Write A Summary Of The Document

 

Based on your readings, peer reviewed literature, and the Fraud Examiners Manual, include the following in your discussion:

 

Identify and provide examples of the legal ramifications related to fraud in each case you found related to your assigned topic. What do they have in common and how do you think these cases would be related to your previous research on inventory or travel expense fraud? Write A Summary Of The Document

 

Identify and provide specific examples of the laws that preserve the rights of individuals suspected of committing these frauds in the cases you found, the laws that govern civil and criminal prosecutions, admittance of evidence, and the testimony of expert witnesses in each case

 

Compare and contrast the laws that governs civil and criminal prosecutions of fraud suspects in each case. Be sure to provide specific examples based on the cases.

 

Identify and provide examples of fraudulent documents that may have been used in each case and analyze issues related to the admittance of this evidence. Discuss, if the testimony of expert witnesses was or could have been used in each case. Be sure to provide specific examples from the cases Write A Summary Of The Document

Write A Summary Of The Document Essay paper

Write A Summary Of The Document

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Travel expense identity theft money laundering associate CASE

 

570 F.3d 51

United States Court of Appeals,

First Circuit.

UNITED STATES of America, Appellee,

v.

Mikael STEPANIAN, Defendant, Appellant.

No. 08–1053.

Heard May 6, 2009.Decided June 26, 2009.

Synopsis

Background: Defendant pled guilty in the United States District Court for the District of Rhode Island, William E. Smith, J., to conspiracy to commit access device fraud and aggravated identity theft, and he was sentenced to 72 months of imprisonment. Defendant appealed. Write A Summary Of The Document

Holdings: The Court of Appeals, Lipez, Circuit Judge, held that:

1 bank account holders who were reimbursed for their losses were “victims” of defendant’s crime within meaning of the multiple victim enhancement set forth in Sentencing Guidelines;

2 District Court did not give undue weight to Sentencing Guidelines or misunderstand its discretion to depart from Guidelines; and

3 defendant was convicted of an enumerated felony offense under the aggravated identity theft statute, as required for aggravated identity theft conviction.

Affirmed.

Attorneys and Law Firms

*52 Barry E. Shulman for appellant.

Donald C. Lockhart, Assistant United States Attorney, with whom Robert Clark Corrente, United States Attorney, and Lee H. Vilker, Assistant United States Attorney, were on brief, for appellee.

Before LIPEZ, HANSEN,* and HOWARD, Circuit Judges.

Opinion

LIPEZ, Circuit Judge.

Appellant pled guilty to conspiracy to commit access device fraud and aggravated identity theft and now appeals his sentence of 72 months of imprisonment. Among other things, this appeal requires us to decide whether individuals who were reimbursed for financial losses are “victims” *53 within the meaning of the multiple victim enhancement set forth at section 2B1.1(b)(2) of the United States Sentencing Guidelines. Concluding that such individuals are “victims” for this purpose, we reject appellant’s challenge to the imposition of a six-level guideline enhancement for crimes affecting more than 250 victims. We also reject his claims that the district court erred by giving the guideline sentence range “substantial weight” and by concluding that it was bound to impose a two-year consecutive sentence for the aggravated identify theft conviction. Write A Summary Of The Document

I.

The facts are not disputed. Beginning in January 2007, appellant and three co-conspirators—Arman Ter–Esayan, Arutyun Shatarevyan, and Gevork Baltadjian—devised a plan to steal debit card numbers, personal identification numbers (“PIN codes”), and credit card numbers from the customers of 24–hour Stop & Shop grocery stores in Rhode Island. To accomplish this, they surreptitiously replaced the credit and debit card payment terminals in Stop & Shop checkout aisles with altered terminals. The altered terminals were equipped with devices that recorded, or “skimmed,” debit card numbers, PIN codes, and credit card numbers whenever customers swiped their cards to make purchases.

After returning to a targeted store to retrieve a converted payment terminal and replacing it with the store’s original terminal, the co-conspirators possessed the private account information of every customer who had used the compromised terminal during the intervening period. The men were able to use the stolen information to make unauthorized transactions, including cash withdrawals from automatic teller machines (“ATMs”). Their unauthorized transactions totaled roughly $132,300.

The scheme was discovered in February 2007, when one bank’s internal investigation of unauthorized ATM withdrawals revealed that many affected account holders had recently used their cards at Stop & Shop stores in Coventry and Cranston, Rhode Island.1 Stop & Shop security personnel soon located surveillance video showing Ter–Esayan, Baltadjian, and Shatarevyan entering the Cranston store in the early hours of the morning on February 1, 2007. While Baltadjian engaged the night clerk in conversation, Ter–Esayan and Shatarevyan approached the credit card terminal in a deserted checkout aisle. Shatarevyan quickly disconnected the original terminal from its cables and handed it to Ter–Esayan, who concealed it in his coat. Shatarevyan then removed a second terminal from his own coat and connected it to the cables. Stop & Shop surveillance personnel located similar footage of the three men switching terminals in the Coventry and Providence, Rhode Island stores. As revealed by the surveillance video, the process of substitution only took about twelve seconds.

On February 26, 2007, Stop & Shop employees at one of the targeted stores recognized appellant’s co-conspirators from the surveillance video and called the police. The responding officers arrested Ter–Esayan, Baltadjian, and Shatarevyan inside the store. They also arrested appellant, who was sitting behind the wheel of a vehicle parked immediately outside the store’s exit. Police later searched a nearby hotel room that had been rented in  *54 appellant’s name, where they found materials used to alter the credit card terminals and a laptop containing the private account information of customers who had shopped at the Cranston and Coventry Stop & Shop stores.

On July 13, 2007, after waiving his right to indictment, appellant pled guilty to a two-count information charging: 1) conspiracy to violate 18 U.S.C. § 1029(a)(2) by trafficking in and using one or more unauthorized access devices with intent to defraud, in violation of 18 U.S.C. § 371 (Count I), and 2) knowing transfer, possession, or use of other persons’ means of identification in relation to the felony offenses of access device fraud, 18 U.S.C. § 1029(a)(2)(a)(3), and conspiracy to commit access device fraud, 18 U.S.C. §§ 3711029(b)(2), constituting aggravated identity theft in violation of 18 U.S.C. § 1028A(a)(1) (Count II).

The Office of Probation prepared a pre-sentence report (“PSR”) that calculated appellant’s total offense level for Count I (access device fraud) at 23. This calculation included a base offense level of 6, a ten-level upward adjustment for crimes causing a financial loss of between $120,000 and $200,000, a six-level upward adjustment for crimes involving more than 250 victims, a two-level upward adjustment for use of sophisticated means to commit the crime, a two-level upward adjustment because the offense involved the production or trafficking of an unauthorized access device, and a three-level downward adjustment for acceptance of responsibility. The PSR placed appellant in Criminal History Category I, and the resulting guideline range was 46–57 months on Count I. The report also noted that Count II, aggravated identity theft, carried a mandatory consecutive sentence of two years. 18 U.S.C. § 1028A(b). Write A Summary Of The Document

At sentencing, the defendant objected to the PSR’s calculation of the number of victims of the crime, arguing that individual account holders could not be counted as victims because they were reimbursed by their financial institutions. The district court disagreed:

[T]here has been loss experienced by all the victims in the case. The loss experienced by the individual victims may have been for a short period of time, might have been for a week or two weeks or for a day, whatever the case may be. There was reimbursement, no doubt, that occurred, but I don’t think the guidelines speak in terms of the length of time that a victim is deprived of their money or access to their money any more than in any other crime of fraud or that involves stealing, that the question of whether the person is a victim is determined by whether they’re deprived of their resources for an hour, a day, a month or a year…. It seems to me these people were victims because money was stolen from their accounts.

The district court adopted the PSR’s recommendation, sentencing appellant to 48 months of imprisonment on Count I and a mandatory two year consecutive term on Count II, for a total period of imprisonment of 72 months. This appeal followed.

II.

1Appellant first challenges the district court’s calculation of the number of victims of his crime. United States Sentencing Guidelines section 2B1.1 (“section 2B1.1”) pertains to economic crimes such as embezzlement, fraud, and some counterfeit offenses, and instructs that a six-level increase should be applied if such an offense involved 250 or more victims (“the multiple victim enhancement”).  *55 U.S.S.G. § 2B1.1(b)(2)(C).2 The application notes accompanying section 2B1.1 define “victim” as “(A) any person who sustained any part of the actual loss determined under subsection (b)(1);3 or (B) any individual who sustained bodily injury as a result of the offense….” U.S.S.G. § 2B1.1 cmt. n. 1. The notes define “actual loss” as “the reasonably foreseeable pecuniary harm that resulted from the offense,” U.S.S.G. § 2B1.1 cmt. n. 3(A)(i).4 “ ‘Pecuniary harm’ means harm that is monetary or that otherwise is readily measurable in money. Accordingly, pecuniary harm does not include emotional distress, harm to reputation, or other non-economic harm.” U.S.S.G. § 2B1.1 cmt. n. 3(A)(iii). Write A Summary Of The Document

Appellant argues that the bank account holders who were reimbursed for their losses were not “victims” for purposes of the multiple victim enhancement because, having been reimbursed, they did not ultimately sustain the “actual loss determined under subsection (b)(1)” of section 2B1.1U.S.S.G. § 2B1.1 cmt. n. 1. The government counters that the there is no requirement that victims bear the final burden of the financial loss, and that it is enough that an individual sustain “any part” of the loss, id., before it is shifted to another individual or entity. Further, the government argues, adopting appellant’s argument would contradict the clear intention of the Sentencing Commission to increase penalties according to the severity and impact of economic crimes.

We think the government has the better of the argument. To begin with, we agree with the government that the most natural reading of the phrase “sustain any part of” in the application notes’ definition of “victim” does not have a temporal limit or otherwise indicate that losses must be permanent. Although one understanding of “sustain,” meaning “to keep up or keep going,” The Random House Dictionary of the English Language 1917 (2nd. ed.1987), does have a temporal dimension, we think the better understanding of the word “sustain” in this context simply means to “undergo” or “suffer.” Black’s Law Dictionary 1488 (8th ed. 2004) (“Charles sustained third degree burns.”). The card holders bore the first part of the total losses before the funds were restored. The direct withdrawal of money from their bank accounts left them unable to access that money for some period of time.5 This immediate unavailability of  *56 the account holders’ money is “reasonably foreseeable pecuniary harm,” U.S.S.G. § 2B1.1 cmt. n. 3(A)(i), and within the intended scope of section 2B1.1.

In drawing this conclusion, we reject the position of some other circuits that the account holders did not suffer actual pecuniary harm, “readily measurable in money,” because their losses were reimbursed. See, e.g., United States v. Yagar, 404 F.3d 967, 971 (6th Cir.2005)(concluding that individuals whose funds are eventually reimbursed by financial institutions are not “victims” within the meaning of section 2B1.1 because, having recovered their losses within a short period of time, they do not suffer any “adverse effect as a practical matter.”).6The “declaration of victim losses” statements filed in the district court in this case confirm the common-sense conclusion that the individual account holders suffered a real economic loss. The declarations reveal that one victim who was traveling abroad could not pay her travelexpenses during the period of the theft. Another victim described how he and his family had no money for food and gas for a period of time because of the theft, and how their card was denied when they tried to use it to pay for their son’s birthday party. That victim concluded “it put a big financial burden on my family for a few weeks.” Although every victim of the scheme may not have a similarly dramatic story, these declarations provide tangible support for our conclusion that even where losses are reimbursed, unauthorized withdrawals from bank accounts cause real economic harm.7

Furthermore, the application notes accompanying section 2B1.1 reflect an understanding on the part of the Commission that the term “victim” includes persons whose losses are reimbursed. Again, the notes define “victim” as any person who sustains any part of the actual loss calculated under subsection (b)(1) of section 2B1.1. In explaining how to calculate the subsection (b)(1) loss, the notes state that: “Loss shall be reduced by … [t]he money returned … by the defendant … to the victim before the offense was detected.” U.S.S.G. § 2B.1 cmt. n. 3(E)(i). The notes thus describe a person as a “victim” even though the person’s entire losses might be reimbursed by the defendant before the detection of the crime. The Eleventh Circuit also found this language persuasive in United States v. Lee, 427 F.3d 881, 895 (11th Cir.2005), where it found that reimbursed individuals are “victims” within the meaning of the guideline. The Eleventh Circuit observed:

When considering the impact of recovered collateral, or the return of money, property, or services, to the victim, the Guidelines treat those so recovering as having suffered a loss but then allow the defendant to take credit against the total loss for the value of the recovered or returned loss. Stated another way, inherent *57 in the credit against loss provision is an acknowledgment that there was in fact an initial loss, even though it was subsequently remedied by recovery of collateral or return of goods.

Id. at 895 (citations omitted).8

More recently, albeit in an unpublished opinion, the Eleventh Circuit has indicated that Lee‘s reading of the guideline would apply beyond the narrow facts of that case.9 In United States v. Cornelius, 202 Fed.Appx. 437, 439 (11th Cir.2006), the court concluded that targets of a bank fraud scheme who were reimbursed shortly after they sustained losses were victims, and remarked that although the losses in Lee“were not short-term or subject to indemnity …. this did not detract from [the] conclusion that the Guidelines allow a court to find an actual loss by a reimbursed party, and therefore treat that party as a victim.”10

23Finally, although the rule of lenity may counsel in favor of a defendant’s interpretation of an ambiguous guideline,11 see United States v. Bowen, 127 F.3d 9, 14 (1st Cir.1997) (applying the rule of lenity where there was “genuine and insurmountable doubt” about the meaning of a guideline provision), that rule is reserved for “those situations in which a reasonable doubt persists about a statute’s intended scope even after resort to the language and structure, legislative history, and motivating policies of the statute.” United States v. R.L.C., 503 U.S. 291, 305–06, 112 S.Ct. 1329, 117 L.Ed.2d 559 (1992) (internal quotations and citations omitted; emphasis in original). Here, the evident policy behind the guideline resolves any potential ambiguity in favor of the government, making the rule of lenity inapplicable. Section 2B1.1 serves Congress’s goal of achieving “proportionality in sentencing through a system that imposes appropriately different sentences for criminal conduct of different severity.” U.S.S.G. § 1A.1 cmt. Part A, n. 3 (emphasis in original). As the government points out, under Stepanian’s view,

[N]one of the people who bore the initial brunt of the crime—who had their identities and assets stolen—qualify as victims. Indeed, under his logic, there would only be one victim if a single insurer stood behind the 26 banks and absorbed the losses. The Sentencing Commission could not have intended such a strange result in the case of an enhancement whose evident purpose is to gauge the magnitude of the crime, not to apportion damages, restitution, or tax liability.

*58 We agree. Section 2B1.1‘s multiple victim enhancement serves the goal of proportionality by increasing penalties for crimes that affect many people. Our reading of the term “victim” comports with that goal by reflecting the magnitude of a crime which imposed “reasonably foreseeable pecuniary harm” on many people within the meaning of the guideline.12 Accordingly, we affirm the district court’s decision to impose the six-level multiple victim enhancement for more than 250 victims.13

III.

45Appellant also challenges his sentence on the ground that the district court misunderstood its discretion to depart from the sentencing guidelines in light of United States v. Booker, 543 U.S. 220, 125 S.Ct. 738, 160 L.Ed.2d 621 (2005). “After Booker, the applicable guidelines range is treated merely as advisory and the sentencing court is free to exercise its discretion to impose a reasonable sentence outside the guidelines range that is ‘sufficient, but not greater than necessary’ based on the factors articulated in § 3553.” United States v. Vidal–Reyes, 562 F.3d 43, 49 (1st Cir.2009) (quoting 18 U.S.C. § 3553(a)).

Appellant cites to nothing in the record indicating that the district court gave undue *59 weight to the sentencing guidelines or otherwise misunderstood its discretion. The court carefully addressed the arguments made at sentencing by appellant’s counsel, and stated, “[I will] try to place my decision within the context of the Section 3553 factors, which I’m obligated to consider in determining the appropriate sentence.” See 18 U.S.C. § 3553(a) (explaining that “[t]he court shall impose a sentence sufficient, but not greater than necessary” and setting forth several factors to be considered in determining sentence length). The court further stated, “And I think that meting out sentences … I do what I think is right and I don’t hesitate to go downward if I think it’s the appropriate thing to do. But in this case, I think the guideline sentence is what’s called for.”

There was no error here. The court understood its discretion to depart from the sentencing guidelines, and imposed a sentence with that understanding in mind. Write A Summary Of The Document

IV.

6Lastly, Stepanian challenges the two-year consecutive sentence he received after pleading guilty to aggravated identity theftpursuant to 18 U.S.C. § 1028A. He did not raise this claim in the district court; therefore, our review is for plain error. United States v. Rodriguez–Lozada, 558 F.3d 29, 38 (1st Cir.2009). We find none.

The elements of aggravated identity theft under 18 U.S.C. § 1028A are: 1) knowing transfer, possession, or use, without lawful authority, of a means of identification of another person, 2) in relation to a felony violation enumerated in subsection (c) of § 18 U.S.C. § 1028A. Appellant frames his argument as a sentencing challenge, claiming that “the sentencing court committed error when it believed it was required to impose a two year consecutive sentence,” but his argument seems to take issue with the basis for his conviction for aggravated identity theft.14 He essentially claims that his conviction for aggravated identity theft was flawed because he was not independently convicted of an enumerated “in relation to” offense.

Appellant is correct that his conviction in Count I was under the general conspiracy statute, 18 U.S.C. § 371, which is not an enumerated “in relation to” offense under subsection (c) of section 1028A. His conviction, however, was for conspiracy to violate 18 U.S.C. § 1029(a)(2), which is an enumerated crime under subsection (c). For purposes of this appeal we need not determine whether Count I alone would have formed a sufficient basis for the “in relation to” element of the § 1028A conviction, because of appellant’s plea of guilty to Count II.

In pleading guilty to Count II, appellant pled guilty to all of the elements of § 1028A aggravated identity theft, including the “in relation to” element. Count II alleged that 1) during and in relation to the felony offenses of access device fraud (18 U.S.C. § 1029(a)(2) and (3)) and conspiracy to commit access device fraud (18 U.S.C. § 1029(b)(2)), appellant 2) “did knowingly transfer, possess, and use, without lawful authority, means of identification of other persons …”. All three of those listed offenses (18 U.S.C. § 1029(a)(2)(a)(3), and (b)(2)) are felony violations enumerated in subsection (c)(4) of 18 U.S.C. § 1028A. Appellant therefore pled guilty to using other persons’ means of identification in relation to violations of  *60 several § 1028A-eligible offenses.15 There was no error, let alone plain error, in the imposition of the mandatory two-year consecutive sentence for aggravated identity theft.

Affirmed.

All Citations

570 F.3d 51

Footnotes

*

Of the Eighth Circuit, sitting by designation.

1

The investigation was also aided when one of the altered terminals malfunctioned and was sent out of the store for servicing. When it was opened for repairs on February 13, 2007, it was discovered that card-skimming equipment had been placed inside the terminal.

2

Section 2B1.1(b)(2) also instructs sentencing courts to apply a two-level increase for offenses involving 10 or more but less than 50 victims, and a four-level increase for those involving 50 or more but less than 250 victims. U.S.S.G. § 2B1.1(b)(2)(A) and (B).

3

Subsection (b)(1) prescribes incremental sentence level increases depending upon the amount of loss attributed to the crime. U.S.S.G. § 2B1.1(b)(1).

4

This definition excludes “[i]nterest of any kind, finance charges, late fees, penalties, amounts based on an agreed-upon return or rate of return, or other similar costs” and “[c]osts to the government of, and costs incurred by victims primarily to aid the government in, prosecution and criminal investigation of an offense.” U.S.S.G. § 2B1.1 cmt. n. 3(D).

5

This case does not require us to address the situation where unauthorized charges made on credit cards are reversed before targets actually pay for the charges. Although this fraud included the theft and use of credit card numbers and debit card numbers, the government took the position in the district court and on appeal that the vast majority of illicit transactions in this case were debit card transactions, and the defendant did not object to that factual characterization. In the absence of such a challenge, the district court was entitled to rely on the government’s assertion that the debit card theft brought the number of victims above 250 even if the credit card victims are excluded from that tally. See, e.g., United States v. Prochner, 417 F.3d 54, 65–66 (1st Cir.2005) (a sentencing court is entitled to rely on facts set forth in PSR when defendant has not meaningfully objected to them). We therefore limit our holding to the situation where money was removed from the accounts of targets through debit card withdrawals.

6

See also, United States v. Kennedy, 554 F.3d 415, 419 (3d Cir.2009) (“account holders did not ‘sustain[ ] any part of the actual loss’ because they were reimbursed….”); United States v. Orr, 567 F.3d 610, 615 (10th Cir.2009)United States v. Pham, 545 F.3d 712, 720–21 (9th Cir.2008)United States v. Conner, 537 F.3d 480, 489 (5th Cir.2008).

7

To be clear, our recital of these anecdotes is not meant to suggest that the government must prove the kind of harm described in the letters to establish the applicability of the multiple victim enhancement. We simply offer these accounts in support of our position that such withdrawals, whatever the particulars of the impact in an individual case, do represent real economic harm.

8

The credit against loss application note reads:

Credits Against Loss.—Loss shall be reduced by the following: (i) The money returned, and the fair market value of the property returned and the services rendered, by the defendant or other persons acting jointly with the defendant, to the victim before the offense was detected …. (ii) In a case involving collateral pledged or otherwise provided by the defendant, the amount the victim has recovered at the time of sentencing from disposition of the collateral, or if the collateral has not been disposed of by that time the fair market value of the collateral at the time of sentencing.

U.S.S.G. § 2B1.1, cmt. n. 3(E).

9

It generally took longer for the Lee victims to recoup their losses than is the case here, and some were never totally reimbursed. Lee, 427 F.3d at 885.

10

The Eleventh Circuit, like our own, views its unpublished opinions as persuasive authority but not binding precedent. See 11th Cir. R. 36–2; 1st Cir. R. 32.1.0(a); see also Fed. R.App. P. 32.1. We cite Cornelius with the recognition that it is persuasive authority but not binding within the Eleventh Circuit.

11

Under the rule of lenity, we resolve “grievous ambiguity in a penal statute” in a defendant’s favor. United States v. Councilman,418 F.3d 67, 83 (1st Cir.2005).

12

In light of the evident circuit split on this question, the Supreme Court will most likely have to resolve the disagreement, or the Sentencing Commission will have to provide further guidance. In fact, the Sentencing Commission is currently considering the question. See United States Sentencing Commission, Proposed Amendments to the Sentencing Guidelines, 74 Fed.Reg. 4806 (Jan. 27, 2008) (addressing the circuit split and requesting “comment regarding whether § 2B1.1 adequately accounts for a case in which an individual suffers pecuniary harm, but the pecuniary harm is immediately reimbursed by a third party.”). The fact that the Sentencing Commission is involved in ongoing deliberations about the language of the guideline does not, however, relieve us of our duty to interpret and apply the language of the guideline as it is presently written. We note that the Department of Justice’s Office of Policy and Legislation, in a letter responding to the Commission’s request for comment, endorsed the position of the Second and Ninth Circuits, thereby taking a position that would be at odds with its argument in this case. However, at oral argument, the United States represented that “to the extent there is any tension or conflict between [the government’s] brief and the letter from the Department to the Sentencing Commission … [the] brief controls and [the] brief represents the official position of the Justice Department on this issue in the case of people like the ones here who have their money stolen from their accounts by debit and who from our perspective do suffer [a] pecuniary harm, albeit it a temporary one.”

13

Other circuits that have found that temporary losses do not constitute actual pecuniary harm and do not bring their bearers within section 2B1.1‘s definition of “victim” have nonetheless concluded that secondary financial harms, such as the cost of time spent seeking reimbursement, can render reimbursed individuals “victims” within the meaning of the guideline. See United States v. Abiodun, 536 F.3d 162, 169 (2nd. Cir.2008) (holding that the cost of time spent seeking reimbursement can render reimbursed individuals victims within the meaning of section 2B1.1, so long as time cost losses are included in the subsection (b)(1) loss calculation); Pham, 545 F.3d at 721 (same). In addition to its primary argument, the government asked that, should we decide that only secondary costs such as time costs would constitute actual harm to the individual account holders, we remand the case for factual development of the secondary costs incurred by account holders as a result of the crime. In light of our acceptance of the government’s primary argument, however, we need not reach the question whether secondary costs such as time costs can account for actual loss under subsection (b)(1) and whether they must be included in the calculation of subsection (b)(1) actual loss if their bearers are to be counted as victims.

14

18 U.S.C. § 1028A prescribes a mandatory consecutive two-year penalty for violators of that statute. The district court correctly understood that a two year consecutive sentence is required for a conviction under § 1028A.

15

To the extent Stepanian wishes to argue that the government must separately allege and charge the predicate crime in order to charge a § 1028A offense (and it is unclear whether this is what he intends to argue), the statutory language lends no support to that proposition. Also, the government draws a persuasive analogy to convictions under 18 U.S.C. § 924 for use of a firearm in relation to other crimes. In that context, we have held that a defendant “may be convicted for possession of a weapon in furtherance of a drug trafficking crime … even if he is acquitted of the underlying … crime,” because, despite the apparent inconsistency in the jury’s verdict, there was “sufficient evidence to sustain a rational verdict of guilty on both counts.” United States v. Figueroa–Encarnacion, 343 F.3d 23, 30 & n. 4 (1st Cir.2003). In this case, where the defendant has pled guilty to committing the “in relation to” offense as an element of the crime of conviction, and there is not even a claim of inconsistency, the case for the conviction’s legitimacy is even stronger. Write A Summary Of The Document

 

 

 

Financial Discussion Post Essay paper

Financial Discussion Post

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Second Peer response needed:

 

  1. For your chosen company, from the 10-K or other external source (Capital IQ)
  • What are the financial results for the different segments of your company? By subsidiary, or product, etc.

The main segments of Expedia Group Inc include retail, B2B, Trivago, and Corporate (Bodybuilding.com). Retail generates the most revenue. When you break down the service types of lodging, air, advertising, and other, lodging by far generates the most revenue for the company.Financial Discussion Post

 

 

  • How much of their revenue is being generated outside the US? Which are their most important foreign market?

 

Some of Expedia Group Inc’s top foreign markets are Australia, Canada, China, the United Kingdom, and the European Union.Financial Discussion Post

 

 

  1. Final question – What did you find most interesting in the material we covered in the class? What did you learn that will be useful in your current position or in your career?

I really enjoyed learning about the financials of a company in this course and how those financials impact business decisions. I think that using one company for all the research was an easier task than to switch it up each time however I did find using a service company versus one that has physical inventory limited using some of the equations. Being able to look at a 10k report for a company and understanding how to interpret the data that is there is a skillset that everyone should learn. Overall great experience that will have lasting benefits when making financial decisions in the real world, especially when considering buying stock in a company. Right now, more than ever it is imperative to understand the impact of financial decisions as we go through a period of high inflation and rising interest rates that could lead to a recession. The last discussion post was probably my favorite with watching the Youtube video regarding bias decisions that people make. I obviously know that there were biases however I did not know the extent of how many different biases there are and the impact that these have on our daily decisions in our personal and professional lives. In each of my graduate course thus far I have been able to relate the knowledge to real world concepts and I speak about these concepts to my team as a manager.Financial Discussion Post

 

Resources:

https://sec.report/Document/0001324424-22-000009/

 

 

 

Response needed:

QUIZZEZZ 4 AND 5 Essay paper

QUIZZEZZ 4 AND 5

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QUIZ 4

 

Question 1 (10 points)

 

In addition to lowering the discount rate to increase the money supply, the Fed could also

Question 1 options:QUIZZEZZ 4 AND 5

purchase bonds on the open market and raise reserve requirements.
sell bonds on the open market and raise reserve requirements.
purchase bonds on the open market and lower reserve requirements
sell bonds on the open market and lower reserve requirements.

Question 2 (10 points)

 

At lower interest rates the

Question 2 options:

money supply is indeterminate.
money supply is lower.
quantity of money demanded is higher.
quantity of money demanded is lower.

Question 3 (10 points)

 

Selling government bonds through open market operations allows the Federal Reserve to

Question 3 options:QUIZZEZZ 4 AND 5

decrease money in the treasury.
decrease the money supply in the private sector
receive discounts on future sales.
receive a high rate of interest on the bonds

Question 4 (10 points)

 

How can the Federal Reserve actually increase the money supply?

Question 4 options:

by delaying transfer of money among banks
by raising the discount rate
by printing more money
by purchasing more government bonds in the open market

Question 5 (10 points)

 

What would be a way for the Federal Reserve to stimulate a sluggish economy?

Question 5 options:

print more money
buy government bonds on the open market
sell more government bonds
encourage the stock market

Question 6 (10 points)

 

What would be a way for the Federal Reserve to slow down the economy when it is growing too quickly or is inflationary?

Question 6 options:

print more money
buy back government bonds on the open market
sell more government bonds
encourage the stock market

Question 7 (10 points)

 

An open market purchase by the FedQUIZZEZZ 4 AND 5

Question 7 options:

) increases the total amount of reserves in the banking system.
decreases the total amount of reserves in the banking system.
does not change the total amount of reserves in the banking system
causes the reserve requirement to fall.

Question 8 (10 points)

 

Saved

An increase in the discount rate

Question 8 options:

reduces the cost of reserves borrowed from the Fed.
signals the Fed’s desire to increase the money supply.
signals the Fed’s desire to lend increased reserves to banks.
increases the cost of reserves borrowed from the Fed.

Question 9 (10 points)

 

If the Federal Reserve conducts an open market purchase, the

Question 9 options:

interest rate will not change.
interest rate will increase.
interest rate will decrease
money supply is decreased

Question 10 (10 points)

 

Which of the following is associated with the crowding-out effect

Question 10 options:

Government borrowing that competes with private-sector borrowing
A reduction in private investment spending due to an increase in government borrowing
A possible result of expansionary fiscal policy
All of the above

 

 

 

QUIZ 5

 

Question 1 (10 pointsQUIZZEZZ 4 AND 5

 

An event that allows the economy to operate more efficiently by producing more outputs without using any more inputs is referred to as

Question 1 options:

absolute progress
efficiency progress
capital investment.
technological progress.

Question 2 (10 points)

 

All of the following can cause technological progress EXCEPT

Question 2 options:

research and development
education.
free trade.
population decreases.

Question 3 (10 points)

 

It is possible for an economy to become more productive and per-capita output to increase if

Question 3 options:

new ideas are generated.
inventions are developed.
technology is improved
all of the above

Question 4 (10 points)

 

Knowledge and skills are part of ________ in an economy

Question 4 options:

educational functions
human capital
market growth
innovation

Question 5 (10 points)

 

Economic growth is severely impeded in economies

Question 5 options:

with a lack of clear property rights.
with a strong central government.
with high rates of convergence
which encourage induced innovation

Question 6 (10 points)

 

Monopoly profits lead to technological process by

Question 6 options:

carefully investing deadweight loss.
encouraging the development of innovations by firms attempting to break a monopoly.
firms lobbying Congress for protection of their monopolies.
increasing the amount of human capital in the economy.

Question 7 (10 points)

 

What is the only thing that makes an economy grow in the long run?

Question 7 options:

Increases in labor productivity growth
Increases in the price level
Increases in the interest rate
Increases in the labor force

Question 8 (10 points)QUIZZEZZ 4 AND 5

 

) Economists suggest that trade’s main advantage is allowing the world to achieve

Question 8 options:

economic growth for all countries
greater equality between countries
more self-sufficiency
specialization and the resulting economies of scale

Question 9 (10 points)

 

Among the institutional structures that promote economic growth, most economists would include

Question 9 options:

religious freedom, and restricted trade
wide-spread education, free trade, and strong property rights
religious freedom, patents and copyrights, and government economic planning
strong industrial regulation, government economic planning, and restricted trade

Question 10 (10 points)

 

If an economy’s production possibilities curve has shifted out, we can unambiguously conclude that:

Question 10 options:

the supply of natural resources increased
the supply of labor increased
potential GDP increased
technology improved

 

Module Six Essay paper

Module Six

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Overview

In Module Six, you learned about best practices for business communications and how the communication process model is used to develop effective communications, as well as strategies for developing effective messaging. In this assignment, you will identify and recommend best practices in communication to develop effective messaging by applying what you have learned throughout this module to a real-world scenario.Module Six

Prompt

Select one business scenario from the options below. Each scenario includes both an internal and external communication-based problem or challenge that you will need to address.

Scenario One

Your team is beginning a new project for an advertising campaign to launch a client’s new wearable technology line that will track a person’s fitness level and also monitor, collect, and report daily health metrics. The new wearable technology line is expected to have broad demographic impact. The team includes internal employees in your company and also the clients who have hired your advertising firm. To begin, you and your team are charged with structuring an effective advertising plan that will include: 1) setting clear objectives for raising brand awareness of the new product line, 2) identifying the target audience(s) for the new product line and specific demographic profiles, 3) developing a clear unified message that will be the focus of the advertising campaign, and 4) identifying potential media channels to broadcast advertisements for the new product line targeted at specific demographics. What are the inherent communication challenges of this scenario? What tools might your team use to determine key target audiences and obtain demographic profiles? What media channels will you and your team consider to best reach and influence the target audience(s)? Module Six

Scenario Two

You are working on a project at a business communications company, which includes employees who work at the central office and at a satellite office in a different state. The team is working with clients from a health services company on a public relations (PR) campaign. Throughout the campaign, the team will produce text-based documents and visual media for the PR campaign, and then the clients will review, make suggestions for revisions, and add content as needed. Quick turnaround is needed for tasks to be completed by the entire team (employees and clients). For the past six weeks since the project started, the employees and clients have been communicating largely through email with attachments, sending documents and media back and forth for review. However, the clients have been giving mostly short replies to emails, in which requested details are missing from the replies, the communication has been misunderstood by the clients, and/or individual questions are not fully responded to by the clients. Subsequently, the project team is not working productively with the clients and milestone deadlines are being missed or not fully completed with the desired goal. How can the team (employees and clients) better communicate fully, share documents and media, and stay on task to meet project deadlines? What are the key messages to communicate to the entire team and what strategies should be used to do this?Module Six

Directions

Address the requirements below as they relate to the business communication scenario that you have chosen.

Specifically, you must address the following rubric criteria:

  • Summarize the business communication problem or challenge in your selected scenario (internal and external).
  • Explain which part(s) of the communication process model may pose a particular communication challenge for the situation described in the scenario (internal and external).
  • Identify and describe appropriate best practices in business communications for addressing the internal and external business problem or challenge.
  • Identify internal and external strategies for developing effective messaging for the situation described in the scenario.

Be sure to reference and cite Module Six resources to support your ideas and perspectives.

Supporting Material

Shapiro Library Resource: Citing Your Sources
This Shapiro Library resource guide is intended to help you cite sources, avoid plagiarism, and learn about citation styles and available citation tools.Module Six

Guidelines for Submission

This assignment must be submitted as a 250- to 500-word (1- to 2-page) Word document. References should be cited in APA format.

Module Six Activity Rubric

CriteriaProficient (100%)Needs Improvement (85%)Not Evident (0%)ValueSummary of Problem or ChallengeSummarizes the internal and external business communication problem or challenge in the selected scenarioShows progress toward proficiency, but with errors or omissionsDoes not attempt criterion 10 points

Communication Process Model ChallengesExplains which parts of the communication process model the identified problem or challenge is occurring in or impacting within the selected scenarioShows progress toward proficiency, but with errors or omissionsDoes not attempt criterion 30 points

Best Practices in Business CommunicationsIdentifies and describes appropriate best practices in business communications to address both internal and external problems and challenges in the selected scenarioShows progress toward proficiency, but with errors or omissionsDoes not attempt criterion 30 points

Strategies for Developing Effective MessagingIdentifies internal and external strategies for developing effective messaging for the business communication scenarioShows progress toward proficiency, but with errors or omissionsDoes not attempt criterion 20points

Articulation of ResponseClearly conveys meaning with correct grammar, sentence structure, and spelling, demonstrating an understanding of audience and purposeShows progress toward proficiency, but with errors in grammar, sentence structure, and spelling, negatively impacting readabilitySubmission has critical errors in grammar, sentence structure, and spelling, preventing understanding of ideas 5 pointsModule Six

Citation/AttributionsUses citations for ideas requiring attribution, but citations may contain consistent minor errorsUses citations for ideas requiring attribution, with major errorsDoes not use citations for ideas requiring attribution 5 points

Total:100%

BU536 Signature Assignment Paper

BU536 Signature Assignment Paper

Signature Assignment Instructions

Deliverables:

Week 9:           Written report due on Sunday

Week 10:         Presentations with footnotes due on Sunday (PPT, Prezi)

Paper:

The past 8 weeks, we learned about Global Strategy and Management, to demonstrate your understanding, please complete the following:

Select an international business; once you have chosen your business, you will analyze the following:

  1. What is international management? What are international managers and what do they do? What globalization is and how it impacts organizational management. (150 words minimum)
  2. What is culture and how it is transmitted? How different cultures impact international management? (150 words minimum) BU536 Signature Assignment Paper

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  3. The importance of understanding the economic, legal, and political environment of foreign markets. How your business will formulate strategies in order to succeed in these new markets; as well as development of market entry strategies into these international markets. (300 words minimum)
  4. Explaining what leadership skills are needed; their traits and ethics, leadership behavior and motivation, influencing power, politics, networking, and negotiation traits leaders possess. (300 words minimum)
  5. The final section should be on strategy evaluation, which includes strategy review, evaluation, and control (300 words minimum)

The total word count for this paper is 1200 words which is approximately 3.5 pages, double spaced, Times New Roman 12 pt.  The cover page and the reference page is extra, so your paper should be a total of 7.5 pages minimum. The paper must be submitted on Sunday at the end of week 9.

Presentation:

You will submit your presentation with footnotes in week 10. The presentation is based on the signature assignments BU536 Signature Assignment Paper