To complete this assignment, you will select a franchise that will thrive in your local place of residence. First, you will describe the demographics of your hometown and discuss why this specific franchise will perform well in this location. You will use the franchise profile on the FBR website to list the requirements needed to start the franchise business. In closing, show evidence why the brand and franchise you’ve selected will fulfill a need for your local community.
This assessment will be completed in report format with a cover page. You are required to follow APA citation guidelines. This includes completing in-text citation and full citations in a reference list for all content and statistics obtain in your research.
- Access the Franchise Business Review website. FBR Website Link (Links to an external site.)
- Access city demographic information. City Data Website Link (Links to an external site.)
- Complete a Cover Page (Title/Brand Name, Course, Name)
- Introduce and describe your local area using demographic information and personal viewpoints.
- Identify and discuss an unmet need in this community.
- Introduce and describe the franchise business that you’ve selected to satisfy this unmet need within the community.
- Show evidence of how this franchise will benefit residents and satisfy the unmet need within the community.
- Complete a Reference Page
Recruiting And Training Volunteers & Building An Effective Volunteer Training Program
Building an Effective Volunteer Training Program
In your opinion, what could hamper the building of an effective volunteer training program? Use this week’s readings, additional research, and your personal experiences to discuss the process of training volunteers. Consider and address volunteer learning styles in Chapter 10 of the Connors (2012) text in your response, and describe how you would benefit from training that acknowledged your learning style. How would you use this information to develop an effective training program for volunteers in your organization?
Recruiting and Training Volunteers
In the past two weeks you have explored the importance of recruiting and training volunteers for an organization. Choose an organization with which you are familiar or one in your community.
- First, identify the types of volunteers that the organization uses (or could use).
- Evaluate at least three different recruitment methods that could be used for these volunteers.
- Identify the best method the organization could use to recruit volunteers.
- Next, identify two of the commonly used volunteer training programs.
- Explain the advantages and disadvantages of your chosen programs.
- Detail how these training methods could be used for the volunteers.
Your paper should be 1,050-1,400 words (3-4 pages) in length, not including the title page, formatted in accordance with APA guidelines. Provide specific examples to illustrate your conclusions using a minimum of three credible sources, also cited in accordance with APA guidelines.
Connors, T. D. (2011). Wiley nonprofit law, finance and management series: volunteer management handbook: leadership strategies for success (Links to an external site.) (2nd ed.). Hoboken, NJ: John Wiley & Sons. ISBN-13: 9780470604533.
Chapter 8: The Latest Approach to Volunteer Recruitment
Chapter 10: Training Volunteers
Agovino, T. (2016). The giving generation. HR Magazine, 61 (7), 36-38, 40, 42, 44.
Connors, T. D. (2012). The volunteer management handbook (2nd ed.). Hoboken, NJ: John Wiley & Sons.
Chapter 9: Orientation
Kolar, D., Skilton, S., & Judge, L. W. (2016). Human resource management with a volunteer workforce. Journal of Facility Planning, Design, and Management, 4(1) doi:10.18666/JFPDM-2016-V4-I1-7300
Manetti, G., Bellucci, M., Como, E., & Bagnoli, L. (2015). Investing in volunteering: Measuring social returns of volunteer recruitment, training and management. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 26(5), 2104-2129. doi:10.1007/s11266-014-9497-3
Nesbit, R., Rimes, H., Christensen, R. K., & Brudney, J. L. (2016). Inadvertent volunteer managers: Exploring perceptions of volunteer managers’ and volunteers’ roles in the public workplace. Review of Public Personnel Administration, 36 (2), 164-187. doi:10.1177/0734371X15576409
Pynes, J. E. (2013). Human resources management for public and nonprofit organizations: A strategic approach (4th ed.). Somerset, NJ: Jossey-Bass. ISBN-13: 9781118398623.
Chapter 9: Training and Career Development
Scott, C. L. (2016). 7 reasons nonprofit organizations have trouble recruiting volunteers [Video file]. Retrieved from7 Reasons Nonprofit Organizations Have Trouble Recruiting Volunteers (Links to an external site.)
2 pages not including title and ref
Joseph is a 57-year-old male with newly dx end stage lung disease with metastasis to the brain He has undergone radiation therapy to the brain for his metastases and is starting chemotherapy next week He has a history of Hypertension and no known drug allergies He is experiencing N&V from the chemotherapy
- What drug therapy would you prescribe ?
- and why?
NO citation required, NO reference required, original work please.
Address the following questions:
Why is this an important distinction to make? What are some of the issues with commerce-based information in the areas of personal health and wellness?
A dialogue of interaction
- Provide a transcript of what happened during your field education experience, including a dialogue of interaction with a client.
- Explain your interpretation of what occurred in the dialogue, including social work practice or theories, and explain how it might relate to engagement covered this week.
- Describe your reactions and/or any issues related to your interaction with a client during your field education experience.
- Explain how you applied social work practice skills when performing the activities during your process recording.
**** USE TEMPLATE ATTACHED *****
***** MUST BE MENTAL HEALTH/MENTAL ILLNESS RELATED . WRITTEN FROM THE SOCIAL WORKER OR CLINICIAN VIEWPOINT *****
PLEASE READ THEM CAREFULLY
• The Assignment must be submitted on Blackboard (WORD format only) via allocated folder.
• Assignments submitted through email will not be accepted.
• Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.
• Students must mention question number clearly in their answer.
• Late submission will NOT be accepted.
• Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO marks. No exceptions. At least two Scholarly Peer- Reviewed Journals are required as references.
• All answered must be typed using Times New Roman (size 12, double-spaced) font. No pictures containing text will be accepted and will be considered plagiarism).
• Submissions without this cover page will NOT be accepted.
• Do not make any changes in the cover page.
• This Assignment comprise of a Case Study and Discussion questions.
• Assignment is to be submitted by each student individually.
Assignment Purposes/Learning Outcomes:
After completion of Assignment-3 students will able to understand the
1. Defining the concepts, theories and approaches of project management. (L.O-1.1)
2. Analyze to work effectively and efficiently as a team member for project related cases. (L.O-3.1)
3. Evaluate to monitor and control the project. (L.O-3.2)
Assignment-3: Case Study & Discussion questions
Assignment Question: (Marks 10)
Please read the Case-8.3 “Tham Luang Cave Rescue.” from Chapter 8 “Scheduling Resources and Costs” given in your textbook – Project Management: The Managerial Process 8th edition by Larson and Gray page no: 304-307 also refer to specific concepts you have learned from the chapter to support your answers. Answer the following questions for Part-1, Part-2.
Part-1: Case study questions
1. How did the physical environment of the cave affect the rescue plan? Explain in 250 words (3 Marks).
2. How did the rescue team respond to the risks of the project? Explain in 250 words (3 Marks).
3. Some have called the rescue a miracle and that luck was the decisive factor. Do you agree? Explain in 150 words (2 Marks)
Part-2: Discussion questions
Please read Chapter 8 Pg-No. 279 & 281 carefully and then give your answers on the basis of your understanding.
4. Why would people resist a multi project resource scheduling system? (1 Mark) (100 words)
5. What do you think would have happened if the Washington Forest Service did not assess the impact of resources on their two-year plan? (1 Mark) (100 words).
Historical And Legal
Learn about the role of denominational colleges for the U.S. system of higher education. From this reading and observation, how did the emergence of denominational colleges shape the American higher education landscape? How did this evolution make an impact on all colleges and universities today?
Examine the topic of higher education for women. This evolution has certainly been a dynamic one wherein social and cultural changes have helped shape the evolution of this important topic. Provide a synthesis of what you learned about higher education for women in the readings for this learning module and describe how this historic evolution had an impact in higher education both at the point of origin as well as the impacts that continue to shape the higher education landscape for men and women today.
Must be at least 300 words
For years, Dell’s seemingly magical power to squeeze efficiencies out of its supply chain and drive down costs made it a darling of the financial markets. Now we learn that the magic was at least partly the result of a huge financial illusion. On July 22, 2010, Dell agreed to pay a $100 million penalty to settle allegations by the SEC that the company had “manipulated its accounting over an extended period to project financial results that the company wished it had achieved.”
According to the commission, Dell would have missed analysts’ earnings expectations in every quarter between 2002 and 2006 were it not for its accounting shenanigans. This involved a deal with Intel, a big microchip maker, under which Dell agreed to use Intel’s central processing unit chips exclusively in its computers in return for a series of undisclosed payments, locking out Advanced Micro Devices (AMD), a big rival. The SEC’s complaint said that Dell had maintained cookie-jar reserves using Intel’s money that it could dip into to cover any shortfalls in its operating results.
The SEC said that the company should have disclosed to investors that it was drawing on these reserves, but it did not. And it claimed that, at their peak, the exclusivity payments from Intel represented 76% of Dell’s quarterly operating income, which is a shocking figure. The problem arose when Dell’s quarterly earnings fell sharply in 2007 after it ended the arrangement with Intel. The SEC alleged that Dell attributed the drop to an aggressive product-pricing strategy and higher-than-expected component prices, when the real reason was that the payments from Intel had dried up.
The accounting fraud embarrassed the once-squeaky-clean Michael Dell, the firm’s founder and CEO. He and Kevin Rollins, a former top official of the company, agreed to each pay a $4 million penalty without admitting or denying the SEC’s allegations. Several senior financial executives at Dell also incurred penalties. “Accuracy and completeness are the touchstones of public company disclosure under the federal securities laws,” said Robert Khuzami of the SEC’s enforcement division when announcing the settlement deal. “Michael Dell and other senior Dell executives fell short of that standard repeatedly over many years.”
In its statement on the SEC settlement the company played down Michael Dell’s personal involvement, saying that his $4 million penalty was not connected to the accounting fraud charges being settled by the company, but was “limited to claims in which only negligence, and not fraudulent intent, is required to establish liability, as well as secondary liability claims for other non-fraud charges.”1
The SEC charged Dell Computer with fraud for materially misstating its operating results from FY2002 to FY2005. In addition to Dell and Rollins, the SEC also charged former Dell chief accounting officer (CAO) Robert W. Davis for his role in the company’s accounting fraud. The SEC’s complaint against Davis alleged that he materially misrepresented Dell’s financial results by using various cookie-jar reserves to cover shortfalls in operating results and engaged in other reserve manipulations from FY2002 to FY2005, including improper recording of large payments from Intel as operating expense-offsets. This fraudulent accounting made it appear that Dell was consistently meeting Wall Street earnings targets (i.e., net operating income) through the company’s management and operations. The SEC’s complaint further alleged that the reserve manipulations allowed Dell to misstate materially its operating expenses as a percentage of revenue—an important financial metric that Dell highlighted to investors.2
The company engaged in the questionable use of reserve accounts to smooth net income. Davis directed Dell assistant controller Randall D. Imhoff and his subordinates, when they identified reserved amounts that were no longer needed for bona fide liabilities, to check with him about what to do with the excess reserves instead of just releasing them to the income statement. In many cases, he ordered his team to transfer the amounts to an “other accrued liabilities” account. According to the SEC, “Davis viewed the ‘Corporate Contingencies’ as a way to offset future liabilities. He substantially participated in the ‘earmarking’ of the excess accruals for various purposes.”
Beginning in the 1990s, Intel had a marketing campaign that paid its vendors certain marketing rebates to use their products according to a written contract. These were known as market developing funds (MDFs), which, according to accounting rules, Dell could treat as reductions in operating expenses because these payments offset expenses that Dell incurred in marketing Intel’s products. However, the character of these payments changed in 2001, when Intel began to provide additional rebates to Dell and a few other companies that were outside the contractual agreements.
Intel made these large payments to Dell from 2001 to 2006 to refrain from using chips or processors manufactured by Intel’s main rival, AMD. Rather than disclosing these material payments to investors, Dell decided that it would be better to incorporate these funds into their component costs without any recognition of their existence. The nondisclosure of these payments caused fraudulent misrepresentation, allowing Dell to report increased profitability over these years.
These payments grew significantly over the years making up a rather large part of Dell’s operating income. When viewed as a percentage of operating income, these payments started at about 10% in FY2003 and increased to about 76% in the first quarter of FY2007.
When Dell began using AMD as a secondary supplier of chips in 2006, Intel cut the exclusivity payments off, which resulted in Dell having to report a decrease in profits. Rather than disclose the loss of the exclusivity payments as the reason for the decrease in profitability, Dell continued to mislead investors.
Dell’s Internal Investigation
On August 16, 2007, Dell announced it had completed an internal investigation, which had revealed a variety of accounting errors and irregularities and that it would restate results for FY2003 through FY2006, and the first quarter of 2007. The restatement cited certain accounting errors and irregularities in those financial statements as the reasons the previously issued statements should no longer be relied upon.
Dell said that the investigation of accounting issues found that executives wrongfully manipulated accruals and account balances, often to meet Wall Street quarterly financial expectations in prior years. The company was forced to restate its earnings during that time period, which lowered its total earnings during that time by $50 million to $150 million.
As result of the SEC’s investigation, Dell took another hit to its bottom line. With the restatement, Dell’s first quarter 2011 earnings looked like this: net income of $341 million and earnings of 17¢ per share. That’s instead of the initially reported $441 million and 22¢ per share.
Price Waterhouse Coopers (PwC)
PwC had been Dell’s independent auditor since 1986 and had signed off on every one of Dell’s financial statements that were on file with the SEC. From 2003 to 2007, Dell paid PwC more than $50 million to perform auditing and other services. PwC issued clean (unmodified) audit opinions for the 2003 to 2006 financial statements, saying that they fairly represented the financial position of Dell.
It was alleged that PwC had consistently approved the now-restated financial statements as prepared in accordance with generally accepted accounting principles and did not conduct an audit in accordance with generally accepted auditing standards. The argument was that the opinions that the financial statements fairly represented financial position were materially false and misleading. The court ruled that the restatement does not by itself satisfy the sci-enter (knowledge of the falsehood) requirement to hold the auditors legally liable for deliberate misrepresentation of material facts or actions taken with severe recklessness as to the accuracy of its audits or reports.
The legal standard for auditor liability under Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 requires that the plaintiff must show (1) a misstatement or omission, (2) of a material fact, (3) made with scienter, (4) on which the plaintiff relied, and (5) that proximately caused the injury. The court pointed out in its opinion that “the mere publication of inaccurate accounting figures, or failure to follow GAAP, without more, does not establish scienter.” To establish scienter adequately, the plaintiffs must state with particularity facts giving rise to a strong inference that the party knew that it was publishing materially false information, or that it was severely reckless in publishing such information. The court ruled that the plaintiffs did not prove fraudulent intent.
In a suit by shareholders against the firm, PwC was accused of a variety of charges, including not being truly independent and ignoring red flags. These charges were dismissed on a basis of lack of evidence to support the accusations.
In his analysis of the Dell fraud for Forbes, Edward Hess comments: “Too often, the market’s maniacal focus on creating ever-increasing quarterly earnings drives bad corporate behavior, as it apparently did at Dell. That behavior produces non-authentic earnings that obscure what is really happening in business. Short-termism can result in a range of corporate and financial games that may enrich management at the expense of market integrity and efficient investor capital allocation.”4 Comment on Hess’s statement from two perspectives: earnings management and financial analysts earnings projections.
Do you agree with the court opinion that PwC did not act with fraudulent intent, therefore, not holding it legally liable? How can fraudulent intent be established in a case like Dell?
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