Merrimack Tractors and Mowers - Free Essay Example

Sample details Pages: 3 Words: 801 Downloads: 5 Date added: 2017/09/22 Category Advertising Essay Type Argumentative essay Did you like this example? Merrimack Tractors and Mowers, Inc. : LIFO or FIFO? 1. Study the financial information for reel mower units that James Colburn prepared for Rick Martino. (Assume that the reel mower units are typical of all classes of inventory at Merrimack). Prepare a pro-forma income statement assuming no changes in accounting policy for 2008, and assuming the company sells 10,000 units each quarter at a price of 2,000 per unit with Sales General and Administration costs the same as for 2007. SalesQuarterUnits 000sUnit $ $ 000s 110 2,000 20,000 210 2,000 20,000 310 2,000 20,000 410 2,000 20,000 80,000 LIFOBeginning Inventory+ Purchases Ending Inventory= Cost of Goods Sold (CGS) 2008Units 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000s Q115 900 13,500 10 1,400 14,000 15 900 13,500 10 1,400 14,000 Q215 900 13,500 10 1,500 15,000 15 900 13,500 10 1,500 15,000 Q315 900 13,500 10 1,600 16,000 15 900 13,500 10 1,600 16,000 Q415 900 13,500 10 1,700 17 ,000 15 900 13,500 10 1,700 17,000 Year15 900 13,500 40 1,550 62,000 15 900 13,500 40 1,550 62,000 Proforma Income Statement, Year End 2008 LIFO20072008 $ 000s$ 000s Sales 67,000 80,000 CGS 46,000 62,000 Gross Margin 21,000 18,000 Gross Margin %31%23% Selling and Admin Exp. 10,000 10,000 Income before taxes 11,000 8,000 Income Tax (35%) 3,850 2,800 Net Income 7,150 5,200 Net Income %11%7% 2. How would this change if the unit sales pattern was 10,000; 5,000; 20,000; 5,000 units in the four quartes? Why? SalesQuarterUnits 000sUnit $ $ 000s 110 2,000 20,000 25 2,000 10,000 320 2,000 40,000 45 2,000 10,000 80,000 LIFOBeginning Inventory+ Purchases Ending Inventory= Cost of Goods Sold (CGS) 2008Units 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000s Q115 900 13,500 10 1,400 14,000 15 900 13,500 10 1,400 14,000 Q215 900 13,500 10 1,500 15,000 2015 900 13,500 5 1,500 7,500 5 1,500 7,500 Q32015 900 13,500 10 1,600 16,000 10 900 9,000 205 900 4,50 0 5 1,500 7,500 5 1,500 7,500 10 1,600 16,000 Q410 900 9,000 10 1,700 17,000 1510 900 9,000 5 1,700 8,500 5 1,700 8,500 Year15 900 13,500 40 1,550 62,000 15 1,167 17,500 40 1,450 58,000 Proforma Income Statement, Year End 2008 LIFO200720082008 $ 000s$ 000s$ 000s Sales 67,000 80,000 80,000 CGS 46,000 62,000 58,000 Gross Margin 21,000 18,000 22,000 Gross Margin %31%23%28% Selling and Admin Exp. 0,000 10,000 10,000 Income before taxes 11,000 8,000 12,000 Income Tax (35%) 3,850 2,800 4,200 Net Income 7,150 5,200 7,800 Net Income %11%7%10% 3. If Merrymack Tractors and Mowers were to adopt FIFO as of january 1, 2008. How would this affect the financial statements (balance Sheets, P and cashFlow)? You may assume the 10,000 per quarter of unit sales FIFOBeginning Inventory+ Purchases Ending Inventory= Cost of Goods Sold (CGS) 2008Units 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000sUnits 000s Price $ 000s Q115 1,267 19,000 10 1,400 14,000 155 1,267 6,333 10 1,267 12,667 10 1,400 Q2155 1,267 6,333 10 1,500 15,000 155 1,400 7,000 105 1,267 6,333 10 1,400 14,000 10 1,500 15,000 5 1,400 7,000 Q3155 1,400 7,000 10 1,600 16,000 155 1,500 7,500 105 1,400 7,000 10 1,500 15,000 10 1,600 16,000 5 1,500 7,500 Q4155 1,500 7,500 10 1,700 17,000 155 1,600 8,000 105 1,500 7,500 10 1,600 16,000 10 1,700 17,000 5 1,600 8,000 Year15 1,267 19,000 40 1,550 62,000 15 1,667 25,000 40 1,400 56,000 Proforma Income Statement, Year End 2008 FIFO (LIFO) LIFO Level LIFO FIFO 2007200820082009 $ 000s$ 000s$ 000s$ 000s Sales 67,000 80,000 80,000 80,000 CGS 46,000 62,000 58,000 56,000 Gross Margin 21,000 18,000 22,000 24,000 Gross Margin %31%23%28%30% Selling and Admin Exp. 10,000 10,000 10,000 10,000 Income before taxes 11,000 8,000 12,000 14,000 Income before taxes %16%10%15%18% Income Tax (35%) 3,850 2,800 4,200 4,900 Net Income 7,150 5,200 7,800 9,100 Net Income %11%7%10%11% Realizando este metodo se generan mayores ingresos, ya que los costos de las mercaderias de las pr imeras compras es menor. 4. In the pro-forma income statements that James Colburn prepared for Rick Martino, the costs of reel mower units and transportations were rising for 2007 and 2008. How would Merrimack Mowers and its accounting choices have differed if inventory purchase prices and transportation costs had been stable or falling over the two-year period? (For example, if Merrimack were a computer assembly firm. Merrimaack antes controlaba sus ventas con los costos de sus ultimas compras, eso ha ocasionado un cambio en su contabilidad. Anteriormente utilizaban el metodo LIFO (UEPS), que daba lugar a una reduccion de las ganancias al obtener precios mas altos sobre la compra del inventario. El precio de los materiales y de transporte no es fijo, este puede fluctuar, dando lugar al incremento de los costos. 5. What are the purposes of financial reporting? Los estados financiero tienen como finalidad poder comparar las finanzas de la empresa en distintas etapas o anos para tomar mejores desiciones en el presente y futuro. Estos se encargan de dar a conocer los ingresos, egresos y ganancias de la empresa. En el caso Merrimack la variacion de los medleos de evaluacion de inventarios ocasiona una diferencia en los costos de los inventarios. 6. Is James Colburn suggesting to Rick Martino that they should be managing earnings rather than managing the company and its business? Although such changes are clearly permitted by law, do you consider them to be ethical? James Colbum propone realizar cambios utilizando un metodo distinto para la valuacion de inventarios, pero no creo que sea correcto porque generaria confusion, ya que en financieramente se visualizaria un aumento en las ganacias, sin mostrar detalles de que esto ocurrio solo por un cambio contable, no por una mejor gestion empresarial. 7. Assuming that Rick Martino recommends to his Board of Directors that they should switch from LIFO to FIFO for 2008, do you consider adecuate the following phrase s to be seen in footnotes to the financials statements explaining the change Merrimack is making? : a). †¦. conditions have changed since†¦ the new method gives a more accurate picture of company performance†¦ No lo considero adecuado, ya que el metodo no refleja una imagen precisa del rendimiento de la compania, pues el metodo suele ser enganoso. b). †¦ we chose to change now because we believe that eventually we will be forced to do so †¦. No importa cuando se hicieran los cambios, el negocio estaria funcionando igual. c). †¦. We are changing our methods of operations, and FIFO better presents our inventory flow and costs Con este metodo se logran mejores ganancias netas, mas alla de presentarse mejor su inventario y sus costos. Don’t waste time! 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Speech On Being Immortal - Original Writing - 929 Words

Being immortal. That just sounds like science fiction, and totally unreal. Although, books, even words on paper, can last longer than a human life. It is one way we can pass down our legacy. And hopefully the younger generation will be able to learn from our mistakes. But, that would mean, we’d have to understand how to communicate effectively through our writing. Sadly, putting the ABC’s together to form words, is slightly more difficult than it seems. Unfortunately for me, writing isn’t my passion, rather it feels more of a chore. Just another task to check off, on my overpacked to-do list. Furthermore, to way back when I had quite a lot of time was in my freshman year in Mr. Schick’s class at Mililani High School. While I was taking honors english, I got placed in a group and had to complete a daunting task of writing a parody script for a play from Romeo and Juliet. Not only writing it with some humor, but to perform it with props and backdrops. 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Law Free Essays

1. What is one way the U.S. We will write a custom essay sample on Law or any similar topic only for you Order Now legal systems affects U.S. businesses? Answer: There are several ways the legal system can affect businesses but the one way the U.S. legal system affect U. S. businesses are the antitrust law which changed the way businesses operate. This law controlled some a banned others in the way businesses compete/operate. This law would hinder business from competing in the way they desire to. This law was passed to enable every organization the same opportunity to gain access to the free enterprise system (Jennings, 2006). 1.a. How do specific aspects of the U.S. legal system help further commerce? Answer: The first part of question #1.a.: The commerce is furthered by the international business and the creative business deals are accomplished to increase profits around the legal system. When combined with certain other aspects of the U.S. legal system (for example, class action litigation, high legal costs, joint and several liability, and contingency fee structures), the potential for a significant award—even if it is perceived as unlikely and unmerited—can create a strong incentive to settle an actual or threatened case. This incentive exists even though it is recognized that actual punitive damages awards are unusual and that, even when punitive damages are awarded by a jury, they can subsequently be reduced by a court decision (Diamond, Levine, and Madden, 2008). 1.b. What would happen if those characteristics were not present? Answer: The first part of question #1.b.: The legal system would become more arbitrary, and people as a whole would have less faith in the ability to produce just outcomes.† The area of tax law would be much less influential if the characteristics were not present (Diamond, Levine, and Madden, 2008). 2. Reflect on characteristics of the traditional litigation system, such as suit, answer, discovery, trial, or jury. What are risks organizations encounter when dealing with traditional litigation? Answer: Naturally, business managers should take professional legal advice at every stage where their vulnerability analysis shows exposure to risk. Thus, all strategic and operational planning should consider the potential liability in contract and tort, recommending change to systems to reduce the risks of negotiating contracts which contain adverse terms, of breach of any existing agreements, of breach of any duty of care in tort, etc. Avoidance strategies for litigation should include effective commitment to ADR, and so on. In other words, attorneys keep firms out of trouble (Jennings, 2006). 2.a. What measures might managers take to reduce exposure to those risks? Answer: The first part of question #2.a.: Risk management involves identifying threats to business and creating ways to reduce their impact. The goal of risk management is to use knowledge about potential losses and risks to avoid, reduce or transfer the risk before unexpected events occur. Risk exposure varies widely from industry to industry and even from business to business within the same industry. Unexpected losses can derail even established, well-run businesses. When used in combination, risk management and insurance provide business owners with a powerful underpinning of security. Adopting good risk management techniques will have the added benefit of improving your company’s operations. It can also distinguish you from your competitors. Nothing is more appealing to prospective clients than a firm that is quality-driven (Jennings, 2006). 3. Select a dispute that commonly arises in a business or commercial situation. Answer: Problems arise every day between businesses, their customers, suppliers, partners and employees. Most of the time these are dealt with quickly and efficiently through common sense. A small percentage, however, escalate into a dispute. Disputes that remain unresolved may start affecting the profitability and productivity of the business. 3.a. Which ADR process would be best suited to resolve this dispute? Explain why? Answer: ‘Alternative Dispute Resolution’ (ADR) instead of litigation, where it is appropriate. In most cases ADR can offer small business a low-cost, quick and flexible system for resolving disputes. ADR is a viable alternative to litigation, typically achieving a success rate of around 80%, without costly and time-consuming legal action. For example, some studies show that using ADR in a dispute can cost as little as five percent of the cost of going to court. 3.b. Which processes would not be suitable? Why not?  Answer: The first part of question #3.a.: Arbitration is submission of a dispute to one or more impartial persons for a final and binding decision. The arbitrators may be attorneys or business persons with expertise in a particular field. The parties control the range of issues to be resolved by arbitration, the scope of the relief to be awarded, and many of the procedural aspects of the process. Arbitration is less formal than a court trial. The hearing is private. Few awards are reviewed by the courts because the parties have agreed to be bound by the decision of their arbitrator. In some cases, it is prearranged that the award will only be advisory. The reason why it would not be suitable because both sides might not like the decision the arbitrator might make toward the decisions of both companies (‘Lectric Law Library, 2010). References http://www.lectlaw.com/files/adr11.htm How to cite Law, Essay examples Law Free Essays Mary made an offer to Lima and Mike for them to paint her house for $2500. There Is no statement on whether or not they verbally accepted her offer which In this case does not make It an agreement. It makes It an offer and since Mary saw Bill’s advertisement, which Is considered an offer, and by her calling and making arrangements with Bill’s she accepted his offer. We will write a custom essay sample on Law or any similar topic only for you Order Now Mike and Llama can say that Mary Is In breach of contract but In fact no acceptance was made on their part. How did they know what time to arrive? Or what color to paint the house? Since acceptance Is what makes the offer an oral agreement and a blending contract, no match was made to the offer. When Mary made the offer to pay $2500 for Mike and Lima to paint her house, they should have responded by accepting her offer and even could have bargained by her paying them the money plus supplies. Mary should be the one to win in this case for the fact that her offer was not accepted initially at the time she offered it and therefore is not legally bound to pay them anything. However they could be noninsured as trespassing and destruction of property since they were on her property without her initially consent. Since they did not agree at the time she was unaware that they would be showing up. She in this case can be considered a consumer looking for the best deal. She offered the Job to Mike and Lima and the next day found a better offer. She is allowed to change her mind as to who is to paint her house. For example, it would be no different if Mary had offered to watch Mike’s child for $5 an hour. The offer was made but Mike is not required to bring his child to Mary and pay her if Jane will watch the same child for $2. 50 an hour plus feed the child at no additional cost to Mike. References Melvin S. P. (201 1), The Legal Environment of Business A Managerial Approach: Theory to Practice New York, NY McGraw Hill Irwin. Shuffler, D. (2006). Contracts: Deal or no deal? PAT, 14(7), 34. Law 421 By squabbling Mary made an offer to Lima and Mike for them to paint her house for $2500. There is no statement on whether or not they verbally accepted her offer which in this case does not make it an agreement. It makes it an offer and since Mary saw Bill’s advertisement, which is considered an offer, and by her calling and making arrangements with Bill’s she accepted his offer. Mike and Lima can say that Mary is in breach of contract but in fact no acceptance was made on their part. How did they know what time to arrive? Or what color to paint the house? Since acceptance is what makes the offer an oral agreement and a binding contract, no match was made to the to Practice New York, NY McGraw Hill Irwin. Shiftier, D. (2006). Contracts: Deal or no How to cite Law, Papers

Essay for Mandatory Metadata Retention - myassignmenthelp.com

Question: Write about theEssay for Mandatory Metadata Retention. Answer: Introduction: In the present essay, an attempt has been made to examine the effectiveness of the mandatory metadata retention program of Australia. The data retention scheme of the federal government has been officially in effect for some time now. This means that the metadata of the mobile and online communication in Australia is starting to be collected. Such data will be stored for at least two years. The data can be used for scrutiny by the national security agencies. The data retention legislation has been passed way back in 2015. As a result, the Federal Government can require the Internet service providers and telecommunication companies to retain consistent and reliable data of their customers for a period of two years. Describe the crime problem: Metadata can be described as the background technical information related with a communication. It includes the time and date of a call, how long the call lasted and what were the IP address of the webpage and also the e-mail addresses. However it does not include the recording of actual contents of the call or the website that was visited by the user. In this regard, controversial legislation has been passed on the government in 2015. As a result of these laws, it became compulsory for the telecommunication service providers to retain metadata from the users for at least two years. In a famous statement, Atty. Gen. George Brandis has compared metadata with a letter in the post. Therefore, he said that metadata can be described as the name and address data as you mention on the envelope, but it does not include the contents of the letter (Brandis, 2015). As a result of these changes, now the telecommunication companies in Australia will have to fulfill their legal requirement according to which they will have to retain six types of metadata from the usage and information of their customers.. This data can be scrutinized by the national security and law enforcement agencies. The area of data that need to be stored and made available to the government includes any identifying information that is linked with the subscribers of accounts (Brown et al., 2015). This means the names, phone numbers, addresses, e-mail and IP addresses of the persons according to the billing details that are available with the telecommunication companies. It also includes the source of any communication which means user names, telephone numbers, e-mail and IP addresses of persons or the account establishing an SMS message, phone call, voice message or e-mail. Similarly, it also includes the definition of communications. However, it excludes the Internet browsin g history of an individual. The companies will be required to provide date, time and the duration of communication, along with the details that can be used for identifying a collection. The companies will be required to store the types of communication and Internet services used. Hence, the government will be in a position to know if a particular SMS message, e-mail, voice messages or any social media usage has been made by a person using services like ADSL connection or WiFi. In the same way, the physical location of the place where the communication has been made, as well as the geographic location of any mobile device and the physical address that is related with the fixed Internet connection (Commonwealth of Australia, 2015). Overview: Before the enactment of the new legislation, the law enforcement agencies are allowed to use targeted data preservation notices to make a request to Internet service providers and telecommunication companies to store communications related with suspected criminals. On the other hand, according to the news scheme, there are lesser agencies that can access metadata. But many of these agencies have been allowed warrantless access to the private details related with the users of Internet service providers and telecommunication companies. This list of agencies that have the access to metadata can be added by the Attorney General. After 2015, there has been a review of access to retained metadata by the government in case of civil law cases. It has been confirmed by the government that it is not going to allow access to metadata concerning civil cases like proceedings under the family law, which involves violence or the cases involving international child abduction after conducti ng the recent review. Under the new legislation, the telecommunication companies that use infrastructure in Australia for the purpose of operating any of their services in the country can be subject to the obligations of data retention (Crowe, 2014). Among these service providers are the carriage service providers, licensed carriers and Internet service providers. At the same time, there are certain services that have not been included under the data retention obligations. According to the obligations related with data retention, there are certain telecommunication service providers that will have to retain particular telecommunications data related with the services that have been offered by them. This data needs to be encrypted and protected from any unauthorized access or intrusion. There is certain information of the subscribers that need to be retained for the life of the account and for two years more after the closure of the account. On the basis of the type of service offered by the company, the service providers may not have to retain all the gay big arrays of data. In this regard, guidelines have been bewildered by the department to support industry in understanding their obligations related with data retention. Detail the crime prevention principles: Regarding the data retention obligations, that that can be described as the information concerning the communication instead of being the content on these instances of the communication. For example, in case of phone calls, such data includes the phone numbers of persons that are talking to each other and or how long they have talked but not for they have said. Similarly, in case of e-mails, the data includes the information like the relevant e-mail address and when it has been sent but not the content of the e-mail. It is not required under the Telecommunications (Interception and Access) Act, 1979 that the companies should retain data that may include the web browsing history of an individual. At the same time, nearly in case of every serious national security a criminal investigation, data is used (Donohue, 2014). This includes the investigation related with counter-espionage, counter-terrorism, kidnapping, murder, sexual assault etc. in thi s regard, data is used by the agencies warn quickly ruling out innocent individuals from suspicion and to conduct further investigation. It is also used to identify suspects and discover the network of criminals. Data is used to support applications for warrants for using overinclusive and complex tools like interception. Similarly, data is also used by the agencies as evidence for supporting prosecution. In this regard, there are several safeguards present related with the existing telecommunications data under the Act. Particularly these include the fact that the existing data has been restricted to a list of national security and law enforcement agencies. The agencies that have been providing access to data have to undergo independent oversight by the Commonwealth ombudsman or by Inspector General of Intelligence and Security when the Australian Security Intelligence Organization is involved (Greenwald, 2014). The Atty. Gen. also has the responsibility to give a report to the par liament raid with the operations of data retention scheme each year. Where the enforcement agencies or the ASIO need to access the data of a journalist for identifying a source, the law requires that these agencies will obtain a warrant. Similarly, these agencies are also required to report all the requests to the independent respective oversight body (Guy, 2016). Similarly it also needs to be mentioned that for the purpose of Privacy Act, 1988, the data that has been retained by the individual companies on Internet service providers under the Act needs to be considered as personal information. In such cases, the Privacy Commissioner can evaluate the compliance by the telecommunication companies with the Australian Privacy Principles in context of the data maintained by them. The commissioner also monitors the nondisclosure obligations of the telecom industry under the Telecommunications Act, 1997. Analysis: There are different opinions present regarding the way in which the metadata retention scheme can comply with the requirements of privacy and freedom of expression rights. While on one hand, the strongest statements like "necessary and proportionate" principles have been proposed by a coalition of academics, civil rights societies, and technology and privacy experts. In these principles, a complete prohibition has been proposed on indiscriminate collecting of meta-data (Taylor, 2016). A warning is also being given by the United Nations and the Inter-American Special Rapporteurs (2013) have also given a warning that access to metadata should be allowed only in very exceptional circumstances. In the same way, it has been mentioned by the European Court of Justice that in discriminate retention of data obligation goes beyond what is necessary and of course made for the purpose of achieving the objective of fighting serious crime. Therefore, such obligation was not compatible w ith the fundamental right to privacy and to protect the data. This was held in Digital Rights Ireland v Minister for Communications, 2014. As is the case with the Australian scheme, it is also required by the European Directive 2006/24/EC that the providers of publicly available communication services or the public communication networks have an obligation of retaining the traffic and location data, although they are not required to retain the contents of the communication, for the period of six months to two years. The objective behind such obligation is to make sure that the data is available for investigation, detection and also can be used in prosecution of serious crime which includes the cases of terrorism. But in view of the interference of these obligations, which can be termed as serious and wide-ranging, with the right to privacy, it is likely that the people may start to feel as if there private life is constantly under surveillance. Hence there is a need that the data re tention should be proportional, and it should be strictly necessary for achieving the objective. Under these circumstances, it can be said that as a result of the wide scope of the data retention regime in Australia, there can be a conflict with the human right to privacy. While under the data retention regime it is required that they should be indiscriminate retention of extensive information that can reveal significant details related with private communication, the information that in itself is private. In view of the wide obligations to retain the data, the issue of access to this data becomes important. Under the earlier law, they were a wide range of government agencies that have been allowed to access the data available with the telecommunications providers while enforcing a criminal law or to impose a fine. On the other hand, a new list of criminal law enforcement agencies has been introduced by the Data Retention Act. Then the rest is significantly narrower than the diverse agencies that were earlier allowed to access data. Conclusion: it can be stated in the end that new data retention law of the government has to face criticism due to several reasons. For instance, the new regime provides warrantless access to the government agencies regarding personal data. Even if these agencies are not strictly the law enforcement agencies. At the same time, still, there is some confusion present regarding the new regime. The reason is that the legislation is still unclear and similarly it does not cover overseas webmail services as well as a number of messaging apps. Similarly, consumer protections like mandatory data breach legislation were missing at the time of the enactment of the law. This significant safeguards should been present in the data retention regime. References Brandis, G. (2015) One more anti-terror tool. The Australian, Retrieved from https://www.theaustralian.com.au/opinion/one-more-antiterror-tool/news-story/b9f48192069443268dec2dfcb04870c5 Brown, I., Halperin, M. H., Hayes, B., Scott, B., Vermeulen, M. (2015). Towards Multilateral Standards for Surveillance Reform. Oxford Internet Institute Discussion Paper. Retrieved from https://papers.ssrn.com/abstract=2551164 Commonwealth of Australia (2015), Martin Place Siege: Joint Commonwealth-New South Wales review, Canberra, January 2015 Crowe, D. (2014) Tough terror laws target jihadis. The Australian. Retrieved from https://at.theaustralian.com.au/link/b7eb7c0de853829d9a475d0ec62f6154?domain=theaustraliancom.au Donohue, L. K. (2014). Bulk Metadata Collection: Statutory and Constitutional Considerations. Harvard Journal of Law Public Policy, 37 (3), 757 Greenwald, G. (2014). No Place to Hide: Edward Snowden, the NSA, and the U.S. Surveillance State. New York: Henry Holt. Guy, G. (2016) Requests for Access to Telecommunications Metadata under 176A of the TIA, Right to Know, https://www.righttoknow.org.au/request/requests_for_access_to_telecommu https://www.crikey.com.au/2016/01/18/over-60-agencies-apply-to-snoop-into-your-metadata/ Taylor, J. (2016) Over 60 agencies apply to snoop into your metadata. Crikey. Retrieved from Digital Rights Ireland Ltd v Minister for Communications, Marine and Natural Resources [2014] All ER

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