please write a effects or causes essay, writing homework help Writing Assignment Help

Question 1

Westjet Airlines Ltd. filed its 2016 Audited Annual Financial Statements – English with SEDAR on February 7, 2017. Access these financial statements at SEDAR.com, and answer the following questions:

• What GAAP does Westjet apply?
• In Note 1 to the financial statements, Westjet describes its accounting policies for leases, and in Note 2 Westjet indicates that a new accounting standard has been approved for leases. What specific lease accounting standard was applied for the company’s 2016 financial statements? Are most of Westjet’s existing leases operating leases or capital leases? How did you reach your conclusion?
• Calculate the company’s debt-to-equity ratio at December 31, 2016.
• Read the information about Leases in Note 16 to the financial statements. Assuming an 8% discount rate and payments at the beginning of each of the periods given, estimate the amount of capitalized Obligations under Leases if these contracts were required to be accounted for similar to capital leases. Provide your calculations.
• Re-calculate what the company’s debt-to-equity ratio would have been if the lease contracts referred to in part d) had to be capitalized at December 31, 2016. Comment on what difference these recalculations would make to your assessment of the company’s financial position.

Question 2

Refer to the part of the IFRS accounting standard on leases (IAS 17 Leases) that covers the required lessee disclosures for finance/capital leases. (Follow the directions provided in your course outline for how to find specific accounting standards.)

• Identify the paragraph number(s) in IAS 17 that cover this material.
• Locate the 2016 audited annual financial statements (English) of Canadian Pacific Railway Limited filed with SEDAR on February 16, 2017. Make sure you use this specific company name. (i) Identify the December 31, 2016 net book value of the company’s capital assets under lease reported in its assets on the balance sheet. What balance sheet line item are these assets included in?
• For each required lessee disclosure required for finance/capital leases in IAS 17, identify the specific disclosure provided by Canadian Pacific Railway Limited.

(ii) Identify the balance of the company’s lease obligations included on the December 31, 2016 balance sheet, and indicate the balance sheet account(s) where this balance is reported.

Question 3

Midland Corp. (MC), needing an expensive and a very specialized piece of equipment, entered into a lease with lessor Talc Manufacturing Corp. (TMC). Both MC and TMC are public companies and both have December 31 fiscal year ends. Details of this equipment lease contract are as follows:

Lease contract signed September 2, 2016

Lease term 7 years

Expected residual value of the equipment at the end

of the lease term, not guaranteed by MC $100,000

Purchase option at end of lease term $ 30,000

Equipment’s economic life 9 years

Usual selling price of the equipment $615,000

Cost of equipment on TMC’s books $427,500

TMC’s interest rate implicit in the lease, as specified

in the lease contract signed September 2 8%

MC’s incremental borrowing rate at the bank 12%

Executory costs are payable by the lessee, and

are paid to the lessor as part of each annual lease

payment. Estimated annual costs are $12,000 and

this amount is added to each lease payment.

The rental/lease payment is due annually each Sept. 2,

beginning on September 2, 2016. Each payment is

required to include $12,000 to cover the executory costs.

Required: (Please show all calculations and round all amounts to two decimal places.)

• What type of lease is this to Midland Corp., the lessee? Explain fully how you determined your answer.
• Calculate the annual lease payment (before executory costs) TMC would need to charge in order to earn an 8% return. The first lease payment is made on the signing of the lease and on each September 2 for 6 years following that.
• Prepare a lease amortization table for MC, the lessee, covering the entire term of the lease. Use Excel features in developing the amounts for the table.
• Prepare all MC’s entries related to the lease up to and including December 31, 2017. MC does not use reversing entries.
• Identify the accounts related to the lease that will appear on MC’s December 31, 2017 balance sheet. Indicate the correct amount of each account and indicate where on the balance sheet each will be reported.
• What is the effect of this lease on MC’s cash flow statement for the year ended December 31, 2017? That is, indicate the effect it has on each of the (i) cash flows from operations (assume the indirect method is used where the net income is provided), (ii) investing cash flows, and (iii) financing cash flows for the year.
• Prepare the entry MC will make on September 2, 2023, the end of the lease term.
• Determine the amount of income TMC, the lessor, will report as a result of this lease for its year ended December 31, 2016.

Please ONLY BID if you are familiar with the SDLC phasesand implementing security plans!!!

INSTRUCTIONS:

Develop a high-level plan for implementing Microsoft Active Directory Domain Services (AD DS) and NIST Security Controls to mitigate vulnerabilities and convergence issues based on the Case Study (please see attached). Your high-level plan should include all the system development life cycle (SDLC) gates/decision points and all relevant tasks for implementing Microsoft Active Directory Domain Services (AD DS) and NIST Security Controls. Describe and relate the implementation solution to CIA and incorporate, people, processes and technology to this plan.

There should be detailed list of steps and resources that you would follow to implement and complete this project. Think about all of the actions, resources, and tasks that you would need in order to effect a successful implementation. These should also be included as part of the plan.

Requirements (Need to have ALL of the following):

INTRODUCTION

Purpose of Plan

GOALS AND OBJECTIVES

Business Goals and Objectives

Project Goals and Objectives

SCOPE (Clearly describes and relates information security and other technology issues. Synthesizes and applies material and document relationships)

Scope Definition

Items Beyond Scope

PROJECTED EXPENSES/COST

System Development Life Cycle/Schedule (chart form and make sure that you include in detail the steps you would take to secure the project) and include:

Step, Purpose/reason, Activities/Process/Time needed, Resources “People Needed”, best practices

ASSUMPTIONS (Clearly identifies security solutions and assumptions that consist of people, processes and technologies that relate to the risks. Covers all three requirements)

CONSTRAINTS

Project Constraints

Critical Project Barriers

Network Diagram (Network diagram should link the proposed solution and content)

Milestones (Each defined milestone is directly related to overall strategy/solution and clearly mitigates the risk or issue.)

Project Assumptions (Clearly describes the linkage and constraints associated with solution )

The Plan will be a minimum 6-7 page, double-spaced paper using Times New Roman 12 font and APA style formatting for citations and references. It will also include a minimum of 5 references. The Title/Cover page, illustrations (tables/charts/graphs), network diagram, and references are not part of the page count but are required for the assignment.

Please respond to each classmate in 150-200 words using APA format. There are two questions. Respond to each separately. I will also post the original question asked to everyone, but it does not need to be answered. A response is only needed for the statements labeled 1 and 2.

Original Question asked to everyone:

Descartes uses the terms “clear” and “distinct” to explain certain immediate perceptions. What is the difference between immediate perception of ideas and actual experience? Why are the two accounts so different?

Classmate responses:

1 The difference between immediate perception and actual experience is perception is based on emotion and not always true to fact. A person who experiences the actual event is present at the time of the event while emotion is still present they can speak to facts. For example, when a person experiences a car accident the person involved can recall the event and what led up to the accident in most cases. Any person present can speak on the event as to what led up to the accident however perceiving what occurred. People viewing the incident from the outside looking in will state events that led up to the accident speaking from perspective views which are not always factual as to why the incident is documented and evaluated by multiple witnesses and investigating officials. Cognitive competence guides the processing of information which contributes to the way people view the world and response to what the person experiences (Polkinghorne,1994).

2 Descartes focused his theoretical framework on a mimetic model suggesting that ideas are a result of stimulus objects that excite corporeal responses and establish the route to the brain on a perceptual basis (Polkinghorne, 1994). While Descartes contributed plausible inferences for understanding the perfunctory processes of the quantifiable realm of idea development, in my view, this theory miscarried the opportunity to comprehensively address the incongruency of object interpretation. I am left asking if merely unconsciously perceiving an object is the key to true knowledge or if interface and involvement with objects serve as a proper catalyst for knowing. Representations with no constituent of cognizant reference can be subjectively construed, thus impacting and arousing implications regarding actual experience. Immediate perception appears to be representational, while actual experience is structured around practicality. In daily life we see and process many things, but how many of those things can provide us with justified true beliefs if we have no real experience with them?

Read the section “Course Case Study” and analyze the behavior of the counselor, as a professional, that you consider unethical or unprofessional. Write a brief summary of the questionable behavior. Substantiate the summary with reasons for your analysis.

Next, identify how the counselor may have been in violation of the ACA Code of Ethics. Give the number and definitions of specific violations and compare these violations to the APA ethical standards.

In relation to these specific violations, describe the similarities or differences in the ACA and APA ethical codes.

Finally, select an ethical decision-making model from those in your readings and apply the model to a minimum of one ethical dilemma you identified in the course scenario.Your paper should be at least 4 pages long, not counting the title page and the reference page.