Many management theorists believe that most instances of insider trading in organizations occur because top managers did not establish a strong enough ethical tone. Others believe insider trading is based on poor leadership from top managers, which then trickles down to employees. What does cheating in the use of insider trading information say about the ethical environment or leadership of a firm? How could virtue ethics provide a solution to cheating? Provide at least three examples in support of your view. Describe how virtue ethics education might be applied to a situation of insider trading cheating. 

A written audit report including title page including confidential attorney-client privilege do not reproduce. Table of contents and the following sections:

               – Background

              – Scope

               – Sample

               – General Findings & Recommendations

              –  Specific Findings and Recommendations

              –  Follow-up (refunds, education etc.)

Background:  As a health information professional, it is essential that you are able to audit the quality of ICD 10 CM coding.  This exercise will introduce you to the world of coding audits.

References

*OIG Model Compliance Plan for Hospitals: 

*How to Choose the Right Coding Audit Method, AHIMA BoK: 

*Best Practices in Coding Audits: 

Learning Objectives:  After completing of this exercise the student will be able to:

• Audit for coding accuracy
• Evaluate coding accuracy
• Summarize the findings, including developing a list of recommendations for improvement.

Let’s discuss the cost of attending college. Some of the more common expenses that come to mind include the explicit costs of tuition, books, and room and board. But what about the implicit costs or what are known as opportunity costs? Even though these are implicit costs, they most certainly are real costs!

Let’s explore the idea that cost is not always an explicit payment but also a loss. Considering this what would you list as implicit or opportunity costs that you have incurred as a result of your decision to attend school?

What would be some opportunity costs if you decided not to attend college?

Explain why scarcity leads to tradeoffs. Explain why individuals make choices that are directly on the budget constraint, rather than inside the budget constraint or outside it.

Read Xu, Z., & Ma, H. (2016). . Journal of Business Ethics, 137(3), 537-549. doi:10.1007/s10551-015-2576-6

Review and provide a written summary of the paper completing the following requirements:

1. What were the authors seeking to clarify in this article?
2. Describe an integrated approach to ethical decisions.
3. How did the authors attempt to build upon Kohlbergs theory?
4. What were the demographics of the sample?
5. What was the conclusion of the study?
6. What would be a possible follow-up study that could enhance the subject?
7. After reading this study, how do the conclusions affect your ethical framework?

Requirements:

• Your written paper should be 4-5 pages in length not counting the title and reference pages, which you must include.

 Youre now a marketing executive for Tesla, tasked with finding and evaluating a new market for car sales. Select a country in which Tesla does NOT currently sell, and write a two-page summary outlining key findings that you will submit to the executive team at Tesla. Your summary should include, in concise business writing style, the factors you used to make your determination, any cultural sensitivities of launching in the selected country, and an evaluation of the economic and political risks associated with launching in that country. 

I need help answering my discussion question for this week:   

The four key users of financial statements are owners/managers, lenders, investors and governments. These users rely on financial statements to evaluate a companys past financial performance as indicators in areas of profitability, liquidity, leverage, and efficiency; to create benchmarking matrixes; and to support future decision-making.

Choose two companies in the same industry whose financial statements are available online. Complete several financial ratios for each company and compare them. Share your analysis and answer the following questions in a minimum of 175 words:

• What did your analysis tell you about these companies?
• What sorts of decisions would this analysis help you make; such as buying stocks, considering accepting an employment offer,etc.?

Cite your sources in APA format.

 Since the textbook has been published, FASB has issued new accounting standard guidance for operating leases. Read the two required reading articles in this module about leases listed below:

Shannon, C. (2016). How will the new lease accounting standard impact loan covenants? (Links to an external site.) Equipment Leasing & Financing, Washington D.C., 32(4), 40-41.

Sliwoski, L. (2017). Understanding the new lease accounting guidance (Links to an external site.). Journal of Corporate Accounting and Finance, 28(40), 48-52.

Post about the changes in the treatment in operating lease accounting and how these new standards will impact debt covenants. What is the impact to off-balance sheet reporting? Be sure to include your opinion on how this new standard impacts the reliability and transparency of financial statements.

Chapter 3 in Financial Statement Analysis

Drum, J., Stangle, B., & Starfield, R. (2018). Keeping covenants: Getting debt ratios right. Journal of Accountancy, 225(6), 34-38.

Mehra, R. (2018). Business loan vs. equity financing: Which is more suitable for your business? The Economic Times, New Delhi.

Shannon, C. (2016). How will the new lease accounting standard impact loan covenants? Equipment Leasing & Financing, Washington D.C., 32(4), 40-41.

Sliwoski, L. (2017). Understanding the new lease accounting guidance. Journal of Corporate Accounting and Finance, 28(40), 48-52.

Financial Accounting Standards Board (FASB). (1975). Statement of financial accounting standards no. 5: Accounting for contingencies. Retrieved from http://www.fasb.org/pdf/fas5.pdf

Subramanyam, K. R. (2014). Financial statement analysis (11th ed.). New York, NY: McGraw Hill. ISBN13: 9780078110962

  Select three of the following questions for your initial response. Important: At least one (and preferably two) of the questions you decide to answer should be a question not answered by a classmate as of when you make your initial responses. Copy and paste the questions you decide to answer in bold type. It is a good idea to select questions to which you do not know the answer or would like to understand better. Also, be bold and answer a question you have not seen a classmate answered yet.

1. How      does a variable interest entity differ from a traditional corporate      business entity? Be specific.
2. What      major criteria must be met before a company is consolidated? Again, be      specific, referring to the Codification where necessary.
3. What      types of entities are referred to as special-purpose entities, and how      have they been generally used?
4. What      is meant by indirect control? Give an illustration or an example.
5. Explain      the differences between consolidated and combined financial statements. Be      specific.
6. What      is meant by a noncontrolling interest in a subsidiary?
7. What      must be done if the fiscal periods of the parent and the subsidiary are      not the same?
8. When      is consolidation considered inappropriate even though the parent company      holds a majority of the voting common shares of another company?
9. Are      consolidated financial statements likely to be more useful to the      creditors of the parent company or the creditors of the subsidiaries? Why      or why not?
10. What      characteristics are normally examined in determining whether a company is      a primary beneficiary of a variable interest entity?

Include in bold type in your initial response the above question(s) you are answering.

Chapter 3 in Advanced Financial Accounting

Deloitte. (2018). A roadmap to consolidationIdentifying a controlling interest. Retrieved from https://www2.deloitte.com/us/en/pages/audit/articles/a-roadmap-to-consolidation-identifying-a-controlling-financial-interest.html

Jones, R. C. (2018, August). Common control entities and consolidation of variable interest entities. The CPA Journal. Retrieved from https://www.cpajournal.com/2018/08/15/common-control-entities-and-consolidation-of-variable-interest-entities/

Chapter 3 in Advanced Financial Accounting, PowerPoint presentation

Lange, C. D., & Fornaro, J. M. (2017). Consolidation of variable interest entities for private companies. CPA Journal, 87(2), 46-50.

PWC. (2015). A comprehensive guide to consolidation and equity method of accounting under U.S. GAAP. Retrieved from https://www.pwc.com/us/en/cfodirect/publications/accounting-guides/consolidation-framework-equity-method-accounting-vie-guide.html

PWC. (2016, January 19). In depth: New consolidation standardUpdated insights. Retrieved from http://www.pwc.com/us/en/cfodirect/publications/in-depth/new-consolidation-standard-fasb-guidance-adoption-updated-insights-us2015-08.html

Topic: The difference between Nominal and Real interest rates.

Discuss as a team the major concepts of the week.

Review any complicated or confusing concepts. Strive to provide fresh insight to each other.

Summarize the discussion in 350 to 525 words.

Format your paper consistent with APA guidelines.

Submit your assignment as a Microsoft Word document.

Explain how variance analysis can improve the overall performance of a company. Select a company of your choice and discuss how the business can use the tool to improve business decision capabilities and financial results. Include examples to support your explanations. How could a balanced scorecard system help you improve negative variances at the company?