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trust in the change process?

Question 2 Compare and contrast Lewin's change management


model and Kotter's eight-step change model. Which do you believe is mo

Describe at least three different types of performance management processes. Include an


example of each.

1: In your own words, explain how temperament and personality differ and discuss their
commonalities. 2: Discuss the physiological evidence and genetic evidence that personality traits
are real. 3: Design an experiment, containing control and experimental groups, to systematically
investigate whether a personality tr

The Department of Corrections and Community Alternatives in the State of Confusion is


planning a Day Reporting Center in the neighborhood called Nimby in Simpli City. Nimby is a
walk-able, residential neighborhood with its own elementary school, public library branch,
playground and park and business district. Probat

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With more than $2 trillion in total assets, Citigroup is one of the largest and most global banks in
the world. It has more than 200 million customers in more than 100 countries and offers a vast
array of financial services. While Citigroup has been a highly profitable and successful bank, in
2008 massive losses on sec

There are 4 introduction, I want to make it at one introduction but don't loss the mean of them
and don't forget to write some information about (MERS) 1 Introduction: Middle East
Respiratory Syndrome-corona virus (MERS-CoV) infection is becoming a global health problem
that is primarily detected in KSA with progres

You need to write the "Comparison of Indian and Australian Legal System" The legal systems in
both India and Australia share the same historical common law roots, and this explains why they
are very similar. The main purpose of this answer should be illustrating a number of major
differences in order to have a better

The Whiteness project is an online interactive documentary produced by PBS. It features white
people talking about what it means to be white. Their comments range from one end of the
spectrum to the other. The filmmaker indicated that white people are almost never put in the
position of actually thinking about their ra

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Read the discussion below and give response: How Would You Conduct a Reasonably Reliable
Non-probability Study? The intent of sampling is to select a small element of people and draw
conclusions from the research that can apply to the entire population at large (Cooper &
Schindler, 2014). Perhaps the most common exam
1) Search the Internet for "conflict resolution steps." Select a website that contains a broadly
applicable set of steps for resolving interpersonal conflicts. Use those steps to address the
following conflict scenario: Your supervisor at the agency where you work has become
increasingly insistent that you work many

Critically analyze current industry standards and recommendations for web design and
development identifying two or three of the most important standards and recommendations a
Web Designer and Developer should know. Be sure to provide a brief description of each
standard and recommendation. In addition, include your

As a criminal justice supervisor, your time at work will pull you in several directions. Rank order
the top six (6) duties you feel are important to a supervisor in order to meet the organization's
goals and objectives. Define and expound on each of these duties and defend your choices.

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Create a PowerPoint presentation on a training method for executives at an organization you


currently work for or an organization you wish to work for in the future. Research a training
method of your choice to complete this presentation. Below are the methods covered in this unit;
you may select one from this list or

Give an explanation of whether you challenge or support Interpersonal Psychotherapy as an


approach to professional practice (i.e., defend or support this "clinical identity"). Does this
approach fit your intended approach to professional practice? Why, or why not?

Does diversity encourage or discourage political participation?

Write a Chicago style seminar research paper on the Massacre of Deir Yassin by the morning of
5/2/17, Analyze and compare and contrast 10-12 credible sources from Jewish and Arab
perspectives. More along the lines of revisionist history 1)https://www.deiryassin.org/mas.html
2) www.jewishvirtuallibrary.org/the-cap

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Write a CJUS research paper, the Components of the Research Paper are: • Why the research
is needed and what the general area of current concern is. • What is already known about the
general area of the proposed research? • The research Development Proposal. • A
discussion of information needed for the Deve

In this discussion, you will consider what marketing is and how it includes the "P" (from the 4 Ps
of product, price, place and promotion) of Promotion. You will also detail the elements of the
promotional mix (IMC Plan) and the promotional tools available to marketing managers. Finally
you will describe how marketing
Write about Enterprise Networks of the Future with CDW; discuss at least two challenges and
trends identified in the video. How would you overcome the challenges, and how will you
prepare for the trends? Network Design - CompTIA Security+ SY0-301: 1.3, discuss at least two
network design concepts you learned from or fo

Write a paper on "Demographic of today and tomorrow's work force and how it might impact the
agency/company you work for or would like to work for"

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You need to specifically, address the following critical elements: 1- Define, analyze, and
compare a renormalized database and normalized database. 2- Define the circumstances under
which you consider it reasonable to deploy a demoralized database, or explain why you feel it is
not reasonable to do so. 3- Explain

1. Addiction to drugs and other substances or activities have been demonstrated to involve the
naturally occurring brain chemical transmitter dopamine. Dopaminergic neurons in the brain
send projections to a few key areas in the brain that are involved in the addictive behaviors
described in the textbook and in this mo

Describe the impact of World War II on American's Economy, its politics and societies since
1900.

Discuss how you will use social media to promote the Community Action Agency of Delaware
County Pennsylvania Include the following for your Social Media Promotions Plan: •A
general synopsis of why using social media is an important part of today's fundraising. â€
¢Discuss which three social media platforms you wil

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Dynasol is in a rapidly growing and highly competitive field of Solar Water Heating. It needs a
forecast for based on their sales history and on the total solar heating market sales history The
forecast is needed as Dynasol is at manufacturing capacity and needs information to determine
how much to expand. The assignme

Watch the film & quot; Half the Sky & quot; and write a paper reflection of film in relation to
readings, discussions and community service for this course.

1) Discuss the role of the Systems Analyst in the preparation of the Business Case. 2) How does
the business case relate to a project? Include major players in the relations. 3) What is the
difference between the roles of the systems analyst and the project manager? 4) In your own
words (no, I don't know who you

Write an essay that builds on the close reading and analysis of the play and answers the questions
"Why does it matter? What does it all mean? So what? And who cares?" Your essay should also
address how the theme you are analyzing has changed from the time the play is set (1957) to the
time the play was written (19

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You need to develop proposal template of white collar crime

The EXPRESSO Lube Process Flow Analysis Case: 1 Prepare a Process Flow/Service Blueprint
chart (be sure to include the Line of Visibility). 2 What are some of the possible points of
failure?

Select an organization and write a paper, discuss the company's policies and practices on 5 out of
7 of the below topics • Diversity • Recruiting and Staffing • Training and On-boarding
• Performance Management • Managing Careers • Pay, Incentive Systems, and Benefits
• Procedural Justice an

1. What are the various types of taxes that are levied by the federal government on individuals
and businesses? What types of taxes are imposed by states and local governments on individuals
and businesses? How are they similar and how do they differ? Does the federal government
impose taxes for the same reasons as sta

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Create a business impact analysis on SanGrafix a video game design company. The BIA should
include a descriptive list of the organization's key business areas. The BIA helps to identify and
prioritize critical IT systems and components. A template for developing the BIA is also
provided to assist the user. This list sh

Describe the standards that are applicable to the audit profession in the United States: What
standards apply to the performance of audits? Who is responsible for setting these standards?
What standards apply to other assurance services that auditors provide? Who is responsible for
setting these standards? Describe t

Tell Us about Your Hometown (India) in your own words, What was it like growing up there?
What are some things to do or see? What are popular foods in the area?

Imagine that at the conclusion this course, you will be interviewed by The Christian Science
Monitor for their story on the many perspectives about the historical Jesus. It is a brief interview
so you must be prepared to offer concise and precise statements about the pre-Easter Jesus. In
preparation for the interview b

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Prepare a paper describing the Generally Accepted Auditing Standards (GAAS) in your own
words. In addition, be sure to include answers to the following: In your opinion, are the GAAS
straightforward and clear-cut or are they somewhat ambiguous? Do the GAAS apply to all types
of audits? If you were an auditor, how wou

Make a presentation on the topic: "Cross Culture Leadership"

Write a report on "Cross-Culture Leadership"

Discuss the perpetuation and expansion of black slavery in the United States between 1776 and
1860.

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Write discussion board post effectively, you will need to finish reading Elena Ferrante's "My
Brilliant Friend" Write an initial post in which you focus on your interpretation of the novel so
far.

Read State of Maine Comprehensive Annual Financial Report (CAFR) for Fiscal Year ending
2016, and also read the Independent Auditor's Report pp. 2 - 4. Describe the auditor's opinion on
the financial statements and what it means. Is it a statement on the fiscal health of state
government or on the presentation of t

Discuss the need to monitor expenses related to the response, continuity and recovery to an
incident. How is this need best accomplished? How would it be different under the Incident
Command System?

Risk comes in many forms. It is not just the risk of loss, but the risk of poor performance or
below-average ROIC that can impact valuation. In looking specifically at the sector in Blue
Cross Blue Shield, what are the greatest sources of risk? Consider currency fluctuations, supply
chain issues, regulatory matters, cu

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Describe the rationale for making investments in debt and equity instruments. Why do
companies invest in debt and equity instruments? How do they decide between debt and equity
instruments? Does the GAAP related to investments affect the decision between debt and equity
investments?

Imagine that you have been awarded a contract to redesign the website for a spa. The spa owner
has provided you with a list of client requirement for the new design. In addition, you have
gathered user requirements through a survey and interviews. Mock data has been provided for
you in Spa Customer survey and Spa Custo

The legal theory, by H.L.A. Hart, is truly, as Ronald Dworkin said, "a paradigm for
jurisprudence". The question is to examine an important element in Professor Hart's 3-part legal
system, the concept of the existence of a legal system for the legal system of any foreign country.
For our purpose of description, we wi

A new commissioner is hired by a municipality. The commissioner is told he/she is inheriting a


department that is not focused on its mission and functions inefficiently. How do you identify if
this is true and if so, how do advise the new commissioner to proceed to effect change?

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Your task is to create a society or culture that fosters all of the support foundations of Maslow's
pyramid to permit individuals to strive for the pinnacle. You will develop the essay in three parts.
Part 1: Factors Contributing to Self-Actualization Conduct library research to find two research
studies that discuss

a) What is the nature of the technology and what are its potential advantages and disadvantages?
b) What is the state of technical development? How do you foresee the technology evolving in
the next five years? c) What is (are) the primary competing technologies? Is that technology
mature or still developing? How bi

1. Are corporate taxes in the United States too high? 2. Why would multinational corporations
compare tax rates among countries before setting up business operations in a specific country?
Search the Internet for an economist's or other expert's opinion on the subject.

Develop a new product or service for your organization. Build the project plan. You will first
have to pick a product or service that relates to your degree: If you are in Business Management,
is there a new product that you can manufacture or distribute that would improve the
productivity of your business? Is there

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There are 4 conclusions; I want to make it at one 1 Conclusion, Study showed that there are
knowledge gap and negative attitude among healthcare providers at Makkah hospitals towards
MERS-CoV infection although they reported good practices. Continued and strengthened
educational programs are needed to improve their

Discuss five or more risks encountered in everyday life. How do you assess these risks? How do
you treat these risks?

Write an outline that builds a HR strategy, using an industry of your choice, and explain the
relationship between high-performance work systems and organizational operations. 1. Analyze
your industry. 2. Understand your value chain. 3. Reorganize your key processes. 4. Identify
your key people or roles in the orga

Drawing on the Enterprise Risk Management Checklist, find a Wall Street Journal article that
references a company being impacted by one of the terms in the checklist and discuss. Assess the
likelihood of the risk occurring and the steps that the company is taking to protect itself. Is the
stock market efficient? Expl

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Compare and contrast US accounting standards and international accounting standards. Prepare a
paper that describes the similarities and differences between at least 4 International Financial
Reporting Standards and US GAAP. Discuss why you believe any differences exist and whether
you believe these differences will

Discuss the capital structure for Coca Cola Inc. Also, examine the 10k annual report and use the
Capital Asset Pricing Model to Calculate the Weighted Average Cost of Capital. 10K annual
report data:
https://www.sec.gov/Archives/edgar/data/21344/000002134416000050/a2015123110-k.htm

Read the discussion which is given below and give response: Sampling is an effort to identify
information about a larger population based on the sample utilized for the specific research
study. In order to appropriately display the population of intended study, it is imperative that the
sample is framed in a manner t

Write a paper on "Comparing Culture Diversity"

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In this discussion, you will provide a description of the class client's brand essence based on
information provided on the Simply Real Foods Website (simplyrealfoods.weebly.com/) and
background information. Work with the fictional Simply Real Foods company. The company is
introducing a new line of natural energy dri

Its a nursing assignment based upon the communication skill of the nurses will respond to the
situation and to the circumstances. You need to answer in the blank spaces Aim: Knowledge
Evidence: The candidate must be able to demonstrate essential knowledge required to effectively
complete tasks outlined in elements

Write a paper on Pre-Release Programs and also describe its types and its need as well

Define and explain US private national regulatory bodies (FASB and the AICPA); our national
governmental regulatory agencies (SEC and PCAOB); and the international private regulatory
body (IASB) and how they are related. Then, discuss your opinion, based on the Scripture
assignments and your own personal beliefs, of th

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Do policies reflect political ideologies or public demands? Argue your position with examples.
Joe Bettalia, a general contractor, has struggled in recent years due to a downturn in the
construction market in his region of the country. During the past two years, Joe has failed to file
tax returns. He now has come to your office and asked you to prepare his tax return for the
current year. You have agreed to do

Did you ever shoplift when you were a child? If so, was your decision to shoplift consistent with
the Becker's Rational Model?

What historical and statistical factors suggest racial discrimination in the administration of the
death penalty in this country? What reform has been instituted at the federal level to try to
combat racial discrimination in the imposition of the death penalty? Has it been effective? What
factors other than race mig

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How is Texas socially, economically, and politically diverse? What kind of impact this diversity
has in our policy making process?

Develop, describe, and analyze a logic model (LM) for a specific program/service with a
corresponding performance/outcome measurement plan for MIRMONT Treatment Center
Located in Media, PA. The focus of the LM must be a program / intervention that actively
engage the target population of the organization whose outcome

According to the IRS, about 17% of income goes unreported each year for tax purposes. Does
the Issue-Contingent Model of moral intensity give you any insights into why cheating on
income taxes is so commonplace?

During the course of serving on an audit engagement team, you discovered that your client last
year recorded the receipt of cash as a sale rather than as a loan. As a result, the company's
revenues and profits were overstated. You expect the company to eventually issue a "prior-year
accounting restatement" and expect i

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The IRS usually announces its biggest criminal indictment for the year during the month of
March. Why do you think that this occurs?

A CPA owns a car rental agency. She is will only rent cars to individuals who are age 25 or
older. A recent college graduate who works as an accountant who works for a major corporation
attempted to rent a car from this agency, but was turned down because of his age. Has the CPA
who owns this car rental agency committe

Yelp's Code of Business Conduct and Ethics states that employees should not "solicit
contributions for any charity or political candidate from any person or entity that does business
or seeks to do business with us." Why is this prohibited?
Have you ever knowingly worn a counterfeit version of a famous brand-name item? If so, did
your action cause any harm to the company that produces goods bearing that brand name? Did it
cause any harm to you?

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Your client is vigorously challenging the IRS's determination of your client's stock cost basis that
resulted from its recent stock-for-stock acquisition of another company. Your client's claim is
being decided within the IRS internal appeals process, not by a court. The IRS will conclude that
either a "carryover basis

Two taxpayers each have had $6,000 of income taxes withheld from their wages during the year.
After preparing draft versions of their tax returns, the first taxpayer tentatively has a tax liability
of $5,900, and the second taxpayer tentatively has a tax liability of $6,100. Taxpayers receive a
refund, or must make an

Just before filing a tax return, Person A has determined that she owes the IRS $700 on April 15.
Similarly, Person B has determined that she is entitled to receive a tax refund of $700. Which of
these two people is more likely to knowingly claim a tax deduction that they don't deserve?

Two applicants have applied for one space in an elite graduate program. Candidate X has the
best qualifications, but Candidate Y comes from a wealthy family. The university can reasonably
expect Candidate Y's family to make generous donations to the university if Y is admitted to this
elite graduate program. a. Is et

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Krispy Kreme Doughnut, Inc. sells donuts through its network of stores owned and operated by
independent franchisees. Franchisees criticized Krispy Kreme's former CEO Scott Livengood for
forcing companies with which Krispy Kreme did business to contribute $500,000 to sponsor a
"storytelling festival" in the hometown of

Spudville Co. has held land in Idaho for decades. Over time, Spudville appreciated in value from
$3 million to $10 million. Spudville decided to sell this land to Idaho Private Equity Investors,
Inc. and rent it back by signing a 40-year lease. Investors applauded Spudville for realizing such
a large gain on its books.

During late-night tax preparation sessions at work, one of your male colleagues talks incessantly
about how his gay-dar alerts him to which of your colleagues is gay. He also makes degrading
comments about women frequently and talks about how all women "can be bought with a cheap
shot of tequila." You are a heterosex

Xinkwabbly, a privately held software company, was started by a brilliant software programmer
six years ago. The founder remained the sole shareholder of Xinkwabbly at all times. When
Acquiro, Inc, purchased this privately held software company, Acquiro bought all of its
outstanding stock and required the founder to

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X is an ill-tempered man who did not commit a crime and does not want to go to prison. Y, a
mild-mannered taxi cab driver, did commit the crime, but he also does not want to go to prison.
Ten people believe that X, the innocent man, committed a crime and are very afraid of him.
These same ten people are not fearful of

What pro bono activities commonly are engaged in by members of the medical and legal
professions? Can you identify opportunities for accountants and businesspeople to perform pro
bono activities in your community?

A call option effectively is a bet that a company's stock is going to increase in value by the date
specified in the call option agreement. Call options often can be purchased for a small amount
and can yield a large profit if a stock rapidly appreciates in value. Do the insider trading rules
prohibit the purchase of

A retail store carries goods from two small beverage manufacturers. The owner of the store has
asked you to pay a flat $100 "supplemental fee" weekly to be featured prominently by the
checkout aisle. Is this "supplemental fee" ethical?

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During the summer, a large technology corporation located in a rural community provides
funding for a free concert series. The concerts present varied genres of live music and are
presented in a city park near the company's headquarters. Is this an act of corporate social
responsibility?

Have you ever cheated on an exam, course project, or course assignment in college? a. Are you
more likely, less likely, or equally likely to cheat on an exam in a course in which grades are
"curved" or a course in which they are not "curved?" Why? b. If you successfully cheat on an
exam and the class is not curved,

The Hippocratic Oath that doctors adhere to often is interpreted to say, "First do no harm." Is this
oath consistent with deontology, utilitarianism, or both?

The purchasing representative for your company has a daughter who participates in a local Girl
Scout troop. Determine whether each of the following are appropriate: a. The purchasing
representative asks suppliers if they would like to buy cookies from her daughter b. The
purchasing representative insists that supplie

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Prior to its demise, Countrywide Mortgage was one of the largest mortgage originators and loan
servicers in the United States. Its top executive, Angelo Mozilo, offered mortgage loans to key
government officials and Congressmen at rates that were lower than the rates charged on
identical loans to the general public. Th

Your company wants to close a major sale to the government of Ireland. A key Irish official
involved in the purchasing process has told you that he would "look very favorably" upon your
company if it makes a donation to a charity that provides psychological counseling to abused
children. a. Would it be ethical to mak

A recent study shows that recent female medical school graduates earn 13% less, on average,
than recent male medical school graduates. a. Is this consistent with Aristotle's philosophy of
distributive justice? b. Why do you think that this pay differential exists?

Xerox Corporation sells, leases, and repairs photocopying machines to business customers.
When a customer acquires a photocopying machine, it usually makes monthly payments over a
3-year period. These payments provide the customer with the use of the machine, the financing
benefit of not having to pay upfront, and main

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A criminal has taken five of your neighbors as hostages and has threatened to kill them unless
five of his compatriots serving time for murder are released from prison. He has already shot one
of the hostages in the leg. If the five compatriots are let free, authorities estimate that they will
return to their home coun

An accountant performs bookkeeping services for a trust fund. When the manager of the trust
fund decided to change brokerage firms, the accountant recommended that the client shift to a
particular stock brokerage. The stock brokerage agreed to give the accountant a one-time fee
equal to 1% of the trust fund's securitie

"Moose" McMonster, a large but slow defensive football linebacker, was guarding a fast wide
receiver. When "Moose" saw that the receiver was highly likely to run past him and catch a
touchdown pass, "Moose" deliberately impeded the receiver's path by grabbing his arm. The
referee imposed a standard 15-yard Interference

Before exiting a restaurant, it is customary to leave a tip equal to about 15% of the price of your
meal. Although patrons are not legally required to leave a tip, virtually all customers do so. A
traveler was driving through a town and never intended to visit a particular restaurant again.
Nonetheless, she left an 18%

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A well-known brand of home insulation materials is pink in color. This company spends millions
of dollars each year on advertising that depicts the Pink Panther cartoon character and
emphasizes the pink color of its product. You recently started manufacturing a similar home
insulation product. When installed inside t

In Las Vegas casinos, people ordinarily convert their money into chips before placing bets at the
gaming tables. Of course, chips have certain advantages over money, from the casinos'
perspective, because they are easily stacked up, and their vivid colors make them more readily
identifiable than cash. Does behavioral p

While standing on a pedestrian bridge above trolley tracks, you notice that a runaway trolley will
kill five people if the trolley continues unimpeded on its present course. A fat man next to you is
leaning slightly over the side railing of the pedestrian bridge. If you push the fat man onto the
tracks below, he will d

During 2014, investigations discovered that managers of hospitals serving military veterans,
called VA Hospitals, were maintaining secret waiting lists of patients trying to get appointments.
These lists were kept secret because managers were rewarded with bonuses if the official waiting
list was short, which suggested

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When you found a lost purse, several of your work colleagues noticed that you found it. You
took the purse to your office, closed the door, and took a small portion of the money in the purse,
but not all of it. Then, you returned the purse to its rightful owner. Is this behavior consistent
with the Becker Rational Mod

A coal producer in West Virginia pays its Chief Executive Officer more than 100 times the
amount that it pays a typical coal miner. The CEO works in an air-conditioned office that
overlooks a majestic river. The CEO also travels frequently on business to Europe in a private
jet. The coal miners, in contrast, work arduo

Should the SEC require publicly traded corporations to disclose their annual expenditures on
corporate social responsibility? How do think that requiring such disclosures would affect the
companie's stock price and, more broadly, the allocation of capital in financial markets?

After cracking your tooth on a popcorn kernel, you called your dentist's office. After explaining
that your pain was excruciating, you were told by the front desk receptionist that you "could get
fit in immediately" by giving the receptionist "an extra $50 in cash...discreetly." Otherwise, the
next available appointmen

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Two unmarried individuals, Albert and Benita, each earn an Adjusted Gross Income of $100,000
for tax purposes. Their personal and professional activities are fundamentally identical. In each
of the following independent cases, decide whether the pairs are "equals" who should pay the
same amount of income tax, or "unequ

Backdato, Inc. is a start-up company with low profits and a history of operating losses. It
compensates its top executives, in part, by giving them shares of company stock in the month of
January, after the prior year's financial results are known. For tax and financial reporting
purposes, assume that the value of the

Professional athletes who use performance-enhancing drugs often are punished by the sports
leagues that govern their conduct. A commentator stated that, "People should stop ranting about
players using performance-enhancing drugs. The fans get to see players hit balls farther, run
faster, and jump higher than they other

In the late 1800s, three individuals were shipwrecked and stranded in the ocean. To survive, they
decided to kill the weakest member of the ship's crew, eating his flesh and drinking his blood. If
they had not done so, all four passengers on the ship, including the one who was killed, would
have died from lack of food

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Two wealthy individuals each invested $1 million in productive assets. The first investor
purchased real estate that generated net rental income of $80,000. The second investor bought
stock in a start-up company that generated net long-term capital gains of $80,000. Under the
Internal Revenue Code, rental income is tax

Section 5061(a) of California's Business and Professions Code states that "a person engaged in
the practice of public accountancy shall not ... pay a fee or commission to obtain a client." You
are a young CPA who wants to purchase the professional practice of a CPA located in California
who is about to retire. Becaus

The following problem is provocative and potentially controversial. However, by triggering a


strong emotional response of disgust, it helps students realize that they often make decisions out
of gut feeling rather than out of rational thought: The county coroner just finished performing an
autopsy on a homeless person

A company has a diverse workforce that principally is comprised of African-Americans and


Asian-Americans. According to actuarial statistics, its African-American employees will live 7
years post-retirement, while its Asian-American employees will live 12 years post-retirement.
All employees receive $10,000 per year as

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A cellular service provider gives customers a "free" cell phone if they sign a two-year service
contract. You are a state tax auditor. The provider records income on this sale by pro rating the
sales price on a straight-line basis over the period of the service contract. Do you have any
concerns about how this provider

A former client has demanded that you "turn over everything immediately" relating to a client
engagement that ended two months ago. The client has paid all outstanding fees. Do you have a
duty to "turn over everything"?

In 2014, Brendan Eich, the CEO of the Mozilla web browser organization, was fired from his job
when it was discovered that he had donated $1,000 to a political campaign in favor of a
California ballot initiative to ban same-sex marriage. Several groups favoring gay rights
threatened to boycott Mozilla's services after

While performing an inventory count at a medical supply company, an auditor observed that
waste from radioactive isotopes produced at that facility appeared to be leaking into the
surrounding soil. The auditor was concerned that these leaks might affect the underground water
supplied in the community. The company sta

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The SEC historically has only required companies to disclose information that is "material to a
reasonable investor." Assume that Intel's disclosure of the sources of its conflict mineral supplies
does not affect any of its financial results numerically. Do you consider its use or nonuse of
conflict minerals to be info

An acquirer recently purchased a software design firm that has a wonderful reputation and
skilled workforce. The acquirer paid a lump sum to buy the entire company. The software firm's
two main assets are its patents and its goodwill. The acquirer dishonestly wants to boost its
reported near-term profits. a. For finan

The owner of Giuseppi's Italian Restaurant willingly sells its delicious, but expensive, strawberry
cheesecake for half-price after 10 p.m. because he will have to throw it away as stale if it remains
unsold. Food servers are instructed to offer cheesecake to customers at full price. If they hesitate
or complain about

Active Telecom, a major cell phone manufacturer, recently released a new model of its highly
successful brand of cell phones. Your client, a competing cell phone maker, immediately broke
open one of these new models to see how the components are arranged and integrated together.
a. Your client hopes to use this infor

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Your company is bidding against another company to sell multi-billion dollar industrial
equipment to the country of Brazil. The other company is a state-owned enterprise that is owned
by a country run by a ruthless dictator. This dictator regularly mutilates and tortures citizens who
disagree with his policies. This di

When law-abiding citizens purchase a gun, they customarily are required to obtain a gun permit.
Consequently, the names and addresses of people who possess guns are available in public
records. A group opposed to gun ownership disseminated on its website the names and addresses
of people in a particular New York county

Many high-level executives buy or sell their own company's stock immediately after the
company announces quarterly earnings to avoid the appearance that they are trading based on
confidential, nonpublic information. Is it possible for a company executive to have material,
nonpublic information one minute after a comp

According to popular folklore, Robin Hood and his band of merry men "robbed from the rich to
give to the poor." a. Would utilitarians approve of Robin Hood's actions? b. Would supporters of
Rawls' theory of justice approve of Robin Hood's actions? c. Is Robin Hood a believer in
egoism? d. Would believers in deonto

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You work in the accounting department of a defense contractor. It manufactures guns and
munitions. You have learned that the CEO of the company, after sending Requests for Proposals
to prospective suppliers, has been "strongly suggesting" that these suppliers make payments to
various third parties. The CFO does not own

All products for cleaning windows use a slightly acidic solution that contains ammonia. One of
the well-known brands of glass cleaning products uses this same solution. To make it more
appealing, it also contains a lemon scent and is yellow. You have decided to manufacture a glass
cleaning product as well, which you

Five teenagers with a rare disease are hospitalized and will die unless they receive organ
transplants today. A healthy teenager visits the hospital for a health checkup and has routine
tests. The test results reveal that the healthy teenager's organs can successfully save the five
dying teenagers. If the healthy teena

In sports gambling, when a superior opponent is clearly favored to defeat a weaker opponent,
bettors often add or subtract a "point spread" to equalize a bet. For example, if Team A is
favored to beat Team B by 7 points, a bettor can take "Team B Plus Seven" or "Team B Minus
Seven." "Point shaving" occurs when a croo

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When you told your former college roommate that you were about to work as a staff auditor on
the Engagamatic, Inc. account, your buddy said you half-jokingly, "tell me if you learn anything
cool there because I am about to sell all my holdings in that company so I can pay for grad
school." Engagamatic, Inc.'s stock tra

In the aftermath of an earthquake in Chile, a large wireless phone company did not charge people
for two weeks to make phone calls. This allowed customers in affected regions to let their loved
ones know that they are safe. a. Was this an act of corporate social responsibility? b. A few days
later, the other major p

While working as a new employee at the Defense Contracting Audit Agency, you noticed that a
fellow employee was studying intensely for the Financial Accounting section of the CPA Exam.
You planned to sit for that exam section in two months, and your colleague was sitting for that
exam section next Thursday. On Thursd

Assume that your top marginal tax rate increased from 15% last year to 35% this year. Are you
now more likely, or less likely, to claim fraudulent deductions on your tax return? Does the
reasons that your tax rate increased influence your answer to this question?

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Your former employer currently is being sued by its customer Brozdang, Inc. for selling it
defective merchandise. Brozdang is a publicly traded corporation. You worked as a staff
accountant for your former employer for about one year, but quit a few months ago because you
thought that he was a "lyin', cheatin' piece

Before creating Berkshire Hathaway's "owner-directed" policy of social responsibility, Berkshire


Hathaway requested an IRS ruling that its decision to empower shareholders would not result in
them incurring a tax bill. Can you discern why Berkshire Hathaway had these concerns?

An auditor's husband is recovering from emergency surgery after being severely injured in a car
accident. One of the auditor's longstanding clients sent a $180 gift basket of cheese, crackers, and
dried fruits to her home. Does she continue to maintain her independence to audit this client?

What is a side agreement? Should side agreements be legally enforceable?

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Many hotels post a sign in guestrooms that says, "As our contribution to the environment, we
ordinarily do not wash bed sheets or towels daily. If you would like us to do so, please leave
these washable items on the floor. Thank you for helping the environment." Is this a
commendable act of corporate social responsib

Is privacy an inalienable right that cannot be trampled upon or sold? Have you ever, in effect,
sold your privacy rights in return for economic consideration?
A put option can effectively be viewed as a "bet" that a stock's price is going to fall. After the
September 11, 2001 attack on the World Trade Center, the FBI observed unusual trading activity
in put options on certain airline stocks. The investors in these options made large profits from
low-probability, short-term b

An investment bank based in the United States wishes to be selected by the government of an
economically underdeveloped foreign country to issue government-backed bonds to the
American investing public. To assist in its marketing efforts, the investment bank recently hired
the daughter of a key government official in t

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As the Assistant Controller, you have struggled to balance the books at the hospital where you
work. Your employer is a tax-exempt, nonprofit hospital that has a superb emergency room and
offers free preventative health care to the low-income community it serves. However, by caring
for a large number of uninsured patie

You and your father run a small pottery business that exports flower pots and planters to Asia.
Your company's sales were only $3 million this year and your profits were less than $100,000.
You try to behave ethically, but the Head of Purchasing for your biggest product distributor just
told that she wants you to "matc

Which element of the fraud triangle corresponds to each of the following items? State Incentives
and Pressures, Opportunities, Attitudes and Rationalizations, or None. a. A company pays its top
executives bonuses if the company's stock outperforms the annual returns of the Standard and
Poor's 500 Index. b. A company'

Truett Cathy, founder of the Chick-fil-A restaurant chain, wasa devout Christian who maintained
a policy of keeping his restaurants closed on Sundays so his employees can spend more time
with their families. Chick-fil-A generates revenues of about $6 billion per year. As a result, being
closed on Sundays might cost the

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A psychiatrist had a patient who was struggling with the emotional fallout from discord in her
marriage. During a consultation with her psychiatrist, she mentioned that her husband, a top
executive, was very busy preparing for a major corporate takeover of a target company.
Anticipating that the target company's stock

"I focused on...green glass used for wine bottles. Glass is heavy and inert...The commodity that
glass can be ground into, called 'cullet,' just isn't very valuable. The alternative to recycling green
glass is to use virgin materials-sand-and add the chemical compounds and color required. A
cubic yard of mixed cullet
For many years, the IRS would select 50,000 tax returns at random for audit and demand that
taxpayers meticulously substantiate every line item on their tax returns. This program was called
the Taxpayer Compliance Measurement Program, but it currently is not in use. Would you
expect this program to be cost-effective fo

After finding a lost purse, you kept a small portion of the money in the purse, but not all of it,
before returning the purse to its rightful owner. No one noticed you finding the purse, so no one
would have ever discovered that you had possession of this lost purse. Was your behavior
consistent with the Becker Rationa

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In your role as an internal auditor for a car manufacturer, you discovered that your employer can
produce a car engine that will get 8 more miles per gallon than the existing engine. However, the
cost of producing this car engine would be an additional $3,000 per car. Assume that a typical
driver drives a car for 5 yea

The deontology concept of the Categorical Imperative implies that certain duties are never
subject to exceptions. Can you think of a situation in which it would be ethical to make an
exception to the following duties? • The duty to always be truthful • The duty to never harm
or kill another person • The duty t

When a business engages in corporate social responsibility, it hopes to engender greater goodwill
among its various stakeholders. a. How are these expenditures accounted for? b. If the resulting
goodwill was capitalized under GAAP, do you believe that acts of corporate social responsibility
would increase?

A former client has demanded that you "turn over everything immediately" relating to a client
engagement that ended one year ago. You previously did so at no charge, but the client sustained
a fire loss and has requested that you "turn over everything immediately" again. The client has
paid all of your previously bille

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As a student, you have the opportunity to work in the Volunteer Income Tax Assistance
Program, commonly known as VITA. VITA volunteers principally prepare tax returns for
indigent taxpayers, free of charge. Is working for VITA an act of social responsibility?

On a well-known website, a middle-aged accountant posted a photo of herself. The photo was
about 6 years old and was far more flattering than her appearance. Was the posting of this photo
ethical?

In order to continue to qualify for low-cost government-provided financing, your company must
maintain a debt-to-equity ratio of less than 3 to 1 at the end of each calendar quarter. When you
recently noticed that the company's debts are too high to achieve the required debt-to-equity
ratio, your boss, the CFO, told y

In the accounting profession, what is the key difference between a referral fee and a
commission?

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A CPA firm has a policy of mandatory retirement as of January 1 for "all general partners who
reached the age of 60 during the preceding calendar year." On January 1, each such retiring
partner receives a cash payment equal to his or her share of the partnership's owners' equity.
Does this CPA firm's policy constitute

A partner at a major CPA firm once confided that "it's simple...we like to hire pretty women. Our
clients generally are middle-aged men and they enjoy being around pretty women." a. Did this
partner admit to a discreditable act? b. Would your answer be the same if the partner simply had
said that they like to hire "

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