RATIO ANALYSIS ON THE FINANCIAL STATEMENTS – MICROSOFT

In week twelve you selected a publicly traded company( Microsoft  ) and found their annual report. Now that you have their financial information I would like you to perform a ratio analysis on the financial statements. Focus on the financial statement analysis chapter (PDF) you are reading this week. You will want to compute ratios for your company for the last two years. Do not compute each ratio you learned about for your company. There may be some that are not relevant. Rather focus on those eight ratios that you feel are the most important and relevant to analyze how your company is doing. Make sure to justify the ratios that you choose for your analysis. Compare how your company has done to the industry averages. Do you notice any trends that are positive or negative? Does anything look good or bad that is notable? Do you have any suggestions on things they could be doing to improve these ratios? Please analyze what you found for each of the eight ratios. Then organize your findings into a 15 minute presentation. Be sure to include some background on your company in your presentation.

 
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Business essay questions

Lawyers representing terminated employees love an ugly firing the way personal-injury lawyers love a bad car wreck. No matter how well deserved the termination, no matter how flawless the documentation of the employee’s poor performance, and no matter how high the hopes for calm following the departure of a contentious employee, a poorly handled firing can turn even the best intentions into a nightmare of litigation. Since a “bad” firing can be used as evidence of the employer’s animosity toward the employee in a subsequent discrimination, retaliatory or wrongful-discharge lawsuit, spitefulness in a termination can be very harmful to an employer’s defense. In my top desk drawer, I keep clippings of “bad firings.” Consider the following examples:

  • A      computer systems engineer took his 8-year-old daughter to the office with      him on “Take Your Daughter to Work Day.” He was fired that same      day (with his daughter sitting beside him in the human resources manager’s      office) and escorted from the building.
  • A      cattle-feed salesman, employed for over 20 years by the same multinational      company, was called late one snowy January night by his supervisor and      instructed to drive to a city more than 300 miles away to discuss his      sales goals for the upcoming year. When he arrived the next day, he was      met by the HR director and handed a notice of termination, effective that      day. The HR director took the keys to his company car, and the salesman      had to call his wife to drive through the snowstorm to pick him up.
  • A      whistle-blowing lawyer who worked in state government was fired when she      reported to work one morning. After the lawyer was escorted from the      office, the state official who had fired her wrapped the lawyer’s desk      with yellow police crime-scene tape, “for effect.”
  • Upon      arriving at work one Monday morning, several bank managers and supervisors      (all over 50 years of age) were told to go to the bank’s large conference      room and wait for a special announcement. After they had waited for more      than an hour, a security guard appeared with the bank’s HR director, who      handed each of the employees a severance agreement and a cardboard box that      contained family pictures and other personal items from his or her desk.      The employees were then escorted from the building by the guard.
  • A      young lawyer who worked for a large law firm with a self-professed      reputation for hard-charging litigation was abruptly fired by the managing      partner when she criticized the firm’s longtime administrator’s handling      of an employee issue. The HR director escorted the lawyer from the office      in the middle of the day in front of her astonished coworkers, walked her      to the parking garage, warned her never to set foot in the building again,      and then followed the young lawyer’s car as she exited the garage.
  • A      universal description for each of these firings? Messy, public and      humiliating. And fodder for hungry plaintiffs’ lawyers.

Using the company’s mission statement or declaration of corporate values, many effective plaintiffs’ attorneys gleefully compare phrases such as “respect for human dignity” with the facts of an ugly firing. Jurors view such firings with distaste, and often respond sympathetically with large monetary awards to compensate for the employee’s pain and anguish. Business owners, executives and managers should be very concerned about how company terminations are handled. Since no termination is without significant emotion on both sides, there should be as much preparation, detailed planning and levelheadedness in a firing as in putting together a company’s disaster plan. My recommendations:

  • Know      your company’s terminator. A common factor in bad firings is a poorly      trained human resources director. Know the personality, training and      background of that person. Ensure that the individual has the temperament      to be fair and impartial, and the ability to ask some hard questions: Is      this termination legal? Does anyone have a hidden agenda? What are the      repercussions of this termination? Make certain the terminator has an      impartial script prepared in advance that responds to all possible      questions by the employee.
  • Treat      each termination as if it were thine own. Business owners and      boards of directors are ultimately responsible for their employees’      actions. View each termination as if your own job were on the line, and do      not simply “rubber stamp” each recommended termination. Remember      that an employee lawsuit will almost certainly require your deposition and      trial testimony, and you will have to explain your actions to a jury most      likely composed of more staff or line workers than supervisors and      business owners.
  • Expect      the unexpected. Although I am not a proponent of escorting a      terminated employee from the building, particular circumstances may      dictate otherwise, and employers should be prepared in the event that the      unfortunate or unexpected occurs. Be prepared, but not obvious.
  • Three      words: civility, courtesy, candor. Too many employees are told,      “You’re not a fit with this firm,” or “This is an      ‘employment at will’ company,” or “We don’t have to give you a      reason.” In an effort to obtain an explanation, those employees      generally go to a phone book, thumb through the yellow pages and find an      attorney eager to sue an employer. I recommend that employees be told the      reason for their termination. There is nothing wrong with responding,      “Because of your continued poor performance.”
  • Don’t      be a jerk. Enough said.
  • Remember      that this is business and not personal. Firings are not an      opportunity for the employer or its representative to vent or relive past      affronts to the corporation. If an employee tries to turn the termination      into a “boxing match,” the terminator must remain as levelheaded      and calm as a chess player. Remember that events at the termination might      be replayed many times in a lawsuit and before a jury.

If you don’t like to do firings, don’t do them. You won’t be any good at it. Use someone with the training, temperament and ability to handle terminations in a legally permissible manner that will allow all involved to behave with dignity.

The information contained in this article is intended to provide useful information on the topic covered, but should not be construed as legal advice or a legal opinion. Also remember that state laws may differ from the federal law.

Question:

1) What are your comments concerning the Human Resources’ dismissals in this case?  Which of the recommendations do you consider the best? Must be 300 words

 
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Business essay questions

Lawyers representing terminated employees love an ugly firing the way personal-injury lawyers love a bad car wreck. No matter how well deserved the termination, no matter how flawless the documentation of the employee’s poor performance, and no matter how high the hopes for calm following the departure of a contentious employee, a poorly handled firing can turn even the best intentions into a nightmare of litigation. Since a “bad” firing can be used as evidence of the employer’s animosity toward the employee in a subsequent discrimination, retaliatory or wrongful-discharge lawsuit, spitefulness in a termination can be very harmful to an employer’s defense. In my top desk drawer, I keep clippings of “bad firings.” Consider the following examples:

  • A      computer systems engineer took his 8-year-old daughter to the office with      him on “Take Your Daughter to Work Day.” He was fired that same      day (with his daughter sitting beside him in the human resources manager’s      office) and escorted from the building.
  • A      cattle-feed salesman, employed for over 20 years by the same multinational      company, was called late one snowy January night by his supervisor and      instructed to drive to a city more than 300 miles away to discuss his      sales goals for the upcoming year. When he arrived the next day, he was      met by the HR director and handed a notice of termination, effective that      day. The HR director took the keys to his company car, and the salesman      had to call his wife to drive through the snowstorm to pick him up.
  • A      whistle-blowing lawyer who worked in state government was fired when she      reported to work one morning. After the lawyer was escorted from the      office, the state official who had fired her wrapped the lawyer’s desk      with yellow police crime-scene tape, “for effect.”
  • Upon      arriving at work one Monday morning, several bank managers and supervisors      (all over 50 years of age) were told to go to the bank’s large conference      room and wait for a special announcement. After they had waited for more      than an hour, a security guard appeared with the bank’s HR director, who      handed each of the employees a severance agreement and a cardboard box that      contained family pictures and other personal items from his or her desk.      The employees were then escorted from the building by the guard.
  • A      young lawyer who worked for a large law firm with a self-professed      reputation for hard-charging litigation was abruptly fired by the managing      partner when she criticized the firm’s longtime administrator’s handling      of an employee issue. The HR director escorted the lawyer from the office      in the middle of the day in front of her astonished coworkers, walked her      to the parking garage, warned her never to set foot in the building again,      and then followed the young lawyer’s car as she exited the garage.
  • A      universal description for each of these firings? Messy, public and      humiliating. And fodder for hungry plaintiffs’ lawyers.

Using the company’s mission statement or declaration of corporate values, many effective plaintiffs’ attorneys gleefully compare phrases such as “respect for human dignity” with the facts of an ugly firing. Jurors view such firings with distaste, and often respond sympathetically with large monetary awards to compensate for the employee’s pain and anguish. Business owners, executives and managers should be very concerned about how company terminations are handled. Since no termination is without significant emotion on both sides, there should be as much preparation, detailed planning and levelheadedness in a firing as in putting together a company’s disaster plan. My recommendations:

  • Know      your company’s terminator. A common factor in bad firings is a poorly      trained human resources director. Know the personality, training and      background of that person. Ensure that the individual has the temperament      to be fair and impartial, and the ability to ask some hard questions: Is      this termination legal? Does anyone have a hidden agenda? What are the      repercussions of this termination? Make certain the terminator has an      impartial script prepared in advance that responds to all possible      questions by the employee.
  • Treat      each termination as if it were thine own. Business owners and      boards of directors are ultimately responsible for their employees’      actions. View each termination as if your own job were on the line, and do      not simply “rubber stamp” each recommended termination. Remember      that an employee lawsuit will almost certainly require your deposition and      trial testimony, and you will have to explain your actions to a jury most      likely composed of more staff or line workers than supervisors and      business owners.
  • Expect      the unexpected. Although I am not a proponent of escorting a      terminated employee from the building, particular circumstances may      dictate otherwise, and employers should be prepared in the event that the      unfortunate or unexpected occurs. Be prepared, but not obvious.
  • Three      words: civility, courtesy, candor. Too many employees are told,      “You’re not a fit with this firm,” or “This is an      ‘employment at will’ company,” or “We don’t have to give you a      reason.” In an effort to obtain an explanation, those employees      generally go to a phone book, thumb through the yellow pages and find an      attorney eager to sue an employer. I recommend that employees be told the      reason for their termination. There is nothing wrong with responding,      “Because of your continued poor performance.”
  • Don’t      be a jerk. Enough said.
  • Remember      that this is business and not personal. Firings are not an      opportunity for the employer or its representative to vent or relive past      affronts to the corporation. If an employee tries to turn the termination      into a “boxing match,” the terminator must remain as levelheaded      and calm as a chess player. Remember that events at the termination might      be replayed many times in a lawsuit and before a jury.

If you don’t like to do firings, don’t do them. You won’t be any good at it. Use someone with the training, temperament and ability to handle terminations in a legally permissible manner that will allow all involved to behave with dignity.

The information contained in this article is intended to provide useful information on the topic covered, but should not be construed as legal advice or a legal opinion. Also remember that state laws may differ from the federal law.

Question:

1) What are your comments concerning the Human Resources’ dismissals in this case?  Which of the recommendations do you consider the best? Must be 300 words

 
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Discussion Post 2

This case explores the tremendous growth in the Chinese marketplace over the past decade and the projected future growth in the market.  By 2020, China is expected to have some 200 million people in the middle- and upper-income categories, a prediction that has not gone unnoticed by Western retailers.  However, based on the experiences of big players in the retail market including consumer electronics giant Best Buy and online retailer eBay, breaking into the market in China is not easy.  Cultural and economic differences combine to make selling a challenge.  Failure to recognize and adjust for these differences can lead to significant problems as Best Buy and eBay quickly found out.

Best Buy and eBay both made many missteps when they decided to do business in China.  In the case of Best Buy, the company failed to recognize differences in price sensitivity between Chinese and American consumers. Also, higher rates of piracy in China meant that demand for Best Buy’s products was lower than in the United States, where piracy is not as common. Finally, the company’s traditional mega-store aesthetics did not appeal to Chinese consumers. In the case of eBay, the company failed to recognize Chinese consumers’ preference for rival e-commerce company TaoBao and the unique advantage TaoBao had with its built-in instant messaging feature.

The experiences of both Best Buy and eBay in China clearly indicate the need for careful market research prior to entering a foreign market. Western retailers hoping to cash in on China’s economic boom must recognize that strategies that have worked well in other markets may not be successful in China. Answer/discuss the following questions:

  1. Will China maintain its strong economic growth in the years to come? Some suggest it will until 2050. What do you think?
  2. If China will go from 17 million to 200 million middle- and upper-income people by the early 2020s, would the scenario presented by Best Buy not be applicable anymore? Would newly rich Chinese customers engage in this purchasing in the 2020s?
  3. With Alibaba’s ownership of the very popular Tmall and Taobao online shopping systems (similar to eBay and Amazon) and its spread across the world, will a Western-based online shopping culture ultimately infiltrate China
 
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Discuss how the marketing mix will vary in relationship to the offering of service and of a product.

Discuss how the marketing mix will vary in relationship to the offering of service and of a product.
 
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Discuss how the marketing mix will vary in relationship to the offering of service and of a product.

Discuss how the marketing mix will vary in relationship to the offering of service and of a product.
 
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Healthcare Organization PowerPoint Slides

The Healthcare Organization we are identifying and describing is Holy Cross Hospital.
The “Best financial practices” that you will be discussing for Holy Cross Hospital is Revenue Planning.
In 1-2 sildes, explain why Revenue Planning is important for Holy Cross Hospital given the current policy and regulatory environment. Please bullet.
Explain what can go wrong if the practice is not followed.
Please make sure you do a slide with references.
Also, please do a summary slide explaining what this is on. All together there should be 4 slides.

 
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Discussion on cost volume profit analysis

During week eight we will be focused on cost volume profit analysis. We will be looking at the ways that cost, volume, and profit interact. This can be critical for a business to understand. Failure to understand these items can lead to a business failing. For our discussion board post in week four please be sure to read chapter 7. Then locate a news article about a store or business that has shut down and provide a link to the article. Then provide a summary of the article in your own words and brainstorm why this business or store may have failed. Then answer the question “What are some aspects of cost volume profit that may have been at play that led to the closure of this business?” Be sure to integrate the concepts of cost volume profit that you are learning about this week into your post.

 
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Audit research paper

The required course major research paper is to reflect a major research project undertaken during the course time period. It should be prepared in appropriate style and good form and be approximately 12-15 pages in length and include five to seven references. The course research paper should address a major contemporary issue for Auditing Financial Statements Prepared in accordance with Generally Accepted Accounting Principles arising in public practice as a licensed certified public accountant and accounting and reporting for business or regulated entities. Course paper topics may utilize using https://pcaobus.org/standards and other resources. Students should be advised that is important to start immediately at the beginning of the course identifying the course research paper topic and acquiring appropriate references to provide the basis for the required course research paper.

 
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