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The document records accounting transactions for payroll expenses. On December 31st, payroll expenses for the last week of March were accrued for $8450. On January 2nd, the $8450 of accrued payroll expenses were paid in cash.

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Dresser Company
Solution
answer...
please find the ans..
Date Account Titles and Explanation Debit Credit
Dec. 31 pay roll expenses 8450
accural payroll exp 8450
To record payroll expenses for the last week of March.
Jan. 2 accural payroll exp 8450
to cash 8450

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Discuss the tools and technologies for collaboration and teamwork that are available and how they provide value to an organization. Solution Answer:) 1.Document Collaboration: These tools provide the ability to not just share a document with others, but to actively work on it together, in real time. Google Docs is a well known example, but there are many other variations toGoogle Docs. 2. Profiles: We use to call them Employee Directories and had deep discussions about what information to capture in a user\'s profile. But profiles are much more today, enabling us to share details about ourselves, our interests, our knowledge and expertise, and much more. 3. Blogs and Wikis: Pretty standard stuff these days really. Blogs let us share information and knowledge and allow people to respond via comments, tagging and rating. Wikis allow multiple people to contribute to a subject. 4. Microblogging: Twitter and Yammer are the most notable microbloggingtechnologies, but there are other vendors like SocialText, NewsGatorand others who focus strongly on this capability. Sometimes also called an activity feed, you can let people know what you are working on (manually or via automation), discuss documents, projects, etc, and at the same time ask for help to the general community. 5. Communities: These are groupings of capabilities like those listed above set up for projects, communities of interest or practices, or around other topics and themes. There are many different types of communities, open or private, internal, external, mixed. 6. Calendars: Shared calendars allow you to have one calendar for all those involved in a project. 7. Idea Management: Also known as innovation management. These tools provide the ability for employees to participate in generating ideas for things like products and services, ways to improve existing products and services, business processes, etc.. 8. Social Networks: How many times have you heard \"Facebook for the enterprise\". Social Networks enable employees to work together and play together. A prime example:Salesforce.com\'s Chatter. 9. Social Knowledge Networks: SKNs are tools that provide a place to share and find the organization\'s knowledge, pulling content from across the organization into a single location to share and collaboration. SKNs are specialized communities. 10. Web Conferencing: No more need to travel with the availability of numerous web conferencing tools. 11. User generated content: There are any number of tools to allow users to submit content, both moderated or un-moderated. .

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discuss the role of nanotechnology in today\'s information age. Solution Nanotechnology (\" nanotech \") is manipulation of matter on an atomic, molecular, and supramolecular scale. The earliest, widespread description of nanotechnology referred to the particular technological goal of precisely manipulating atoms and molecules for fabrication of macroscale products, also now referred to as molecular nanotechnology. A more generalized description of nanotechnology was subsequently established by the National Nanotechnology Initiative, which defines nanotechnology as the manipulation of matter with at least one dimension sized from 1 to 100 nanometers. This definition reflects the fact that quantum mechanical effects are important at this quantum-realm scale, and so the definition shifted from a particular technological goal to a research category inclusive of all types of research and technologies that deal with the special properties of matter which occur below the given size threshold. It is therefore common to see the plural form \"nanotechnologies\" as well as \"nanoscale technologies\" to refer to the broad range of research and applications whose common trait is size. Because of the variety of potential applications (including industrial and military), governments have invested billions of dollars in nanotechnology research. Until 2012, through its National Nanotechnology Initiative, the USA has invested 3.7 billion dollars, the European Union has invested 1.2 billion and Japan 750 million dollars. Nanotechnology as defined by size is naturally very broad, including fields of science as diverse as surface science, organic chemistry, molecular biology, semiconductor physics, microfabrication, etc. [4] The associated research and applications are equally diverse, ranging from extensions of conventional device physics to completely new approaches based upon molecular self-assembly, from developing new materials with dimensions on the nanoscale to direct control of matter on the atomic scale. Scientists currently debate the future implications of nanotechnology. Nanotechnology may be able to create many new materials and devices with a vast range of applications, such as in nanomedicine, nanoelectronics, biomaterials energy production, and consumer products. On the other hand, nanotechnology raises many of the same issues as any new technology, including concerns about the toxicity and environmental impact of nanomaterials, and their potential effects on global economics, as well as speculation about various doomsday scenarios. These concerns have led to a debate among advocacy groups and governments on whether special regulation of nanotechnology is warranted. .

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Discuss the reasons for the growing interest in and availability of high-speed alternatives for wide area networking. Solution A wide area network (WAN) is a telecommunications network, usually used for connecting computers, which spreads over large geographical area such as between cities , states or even countries .Generally WANs are used by organizations or corporations in order to exchange the data between their computers in offices .Most large corporations such as Verizon , ATT with facilities at multiple locations use WANs and even small businesses with just two remote sites increasingly use WANs. Internet is in essence a very large WAN. Disadvantages of WAN Most of the organizations are trying to reduce the number of data centers by consolidation, often by virtualizing servers and other hardware. This caused reduction in the number of data centers and growth in the number of users who work remotely greatly increase demands on the WAN. Growing volumes of data also stress WANs. Network faces challenges with newer technologies, such as desktop virtualization, and voice and video applications. Whether deployed on a mobile device or some other network endpoint, these technologies produce large volumes of network traffic, which leads to congestion and saturation of network links. This can slow application response and degrade delivery of multimedia content. Network Optimization needs to be done in order to meet all the demands. One way to address poor WAN performance is simply to acquire more bandwidth for the long-distance connections among data centers and branch offices. Most of the Organizations would prefer to reduce, not increase, their operations and maintenance costs, which would provide more money for innovative application development related to the organizationâ€™s mission. Cost and performance drives the organizations to look for high speed alternatives for wide area networking. While the Internet and other networking developments have changed the face of WANs and have threatened some older forms of WAN technology, a number of experts believe they will become more important rather than less, as trends like globalization and telecommuting create new demand for high-power long-distance networking. Demand for network bandwidth will continue to grow. One technology forecast saw corporate WAN traffic rising by as much as 30 percent a year through 2002, and much of this traffic will increasingly be routed through public networks using virtual private network technology rather than the closed private networks of the past. .

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Discuss the nature of Greek theater and the purpose it served in Ancient Greece. Solution The Greek theatre history began with festivals honoring their gods. A god, Dionysus, was honored with a festival called by \"City Dionysia\". In Athens, during this festival, men used to perform songs to welcome Dionysus. Plays were only presented at City Dionysia festival. Athens was the main center for these theatrical traditions. Athenians spread these festivals to its numerous allies in order to promote a common identity. Orchestra : A large circular or rectangular area at the center part of the theatre, where the play, dance, religious rites, acting used to take place. Skene : A large rectangular building situated behind the orchestra, used as a backstage. Actors could change their costumes and masks. Earlier the skene was a tent or hut, later it became a permanent stone structure. These structures were sometimes painted to serve as backdrops. Rising from the circle of the orchestra was the audience. The theatres were originally built on a very large scale to accommodate the large number of people on stage, as well as the large number of people in the audience, up to fourteen thousand. Acting The cast of a Greek play in the Dionysia was comprised of amateurs, not professionals (all male). Ancient Greek actors had to gesture grandly so that the entire audience could see and hear the story. However most Greek theatres were cleverly constructed to transmit even the smallest sound to any seat. Costumes and Masks The actors were so far away from the audience that without the aid of exaggerated costumes and masks. The masks were made of linen or cork, so none have survived. Tragic masks carried mournful or pained expressions, while comic masks were smiling or leering. The shape of the mask amplified the actor\'s voice, making his words easier for the audience to hear. At the early Greek festivals, the actors, directors, and dramatists were all the same person. After some time, only three actors were allowed to perform in each play. Later few non-speaking roles were allowed to perform on-stage. Due to limited number of actors allowed on-stage, the chorus evolved into a very active part of Greek theatre. Music was often played during the chorus\' delivery of its lines. Greek Theatre Theatre buildings were called a theatron. The theaters were large, open-air structures constructed on the slopes of hills. They consisted of three main elements: the orchestra, the skene, and the audience. .

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Discuss the impact of a strong culture on organization and managers Solution Organization Culture is the sum total of the psychology and attitudes which are communicated by the leadership team to the employees and the ethics, values and beliefs which are incorporated for execution of work and obtaining business objectives. Leadership: Organization culture is defined by the leadership of the organization. The CEO is the torch-bearer of organization culture. The mission, vision and strategy communicated by the senior management is the glue which holds the organization together and moves everybody in the same direction. Lack of clear direction, frequent and abrupt changes and arbitrary decisions in mission, vision and strategy contribute to the negativity in the organization culture. This also results in various departments having different work cultures and working in a counter-productive manner. This directly impacts the efficiency and effectiveness of business operations. Depending on the level and clarity of leadership communication, the organization at a macro level may be in high, medium or low risk as depicted in the adjoining chart. Attitudes & Beliefs: The psychology and behavior shown throughout the organization by the employees for doing day-to-day operations reflect the organization culture. Organizations show healthy attitudes where employees are rewarded on performance, there is lack of discrimination due to age, race, color and gender and there is minimal harassment and workplace aggression. Organizations having aggressive work cultures, which are number driven and lack humanity, impact the control environment negatively. In such cases, for the sake of efficiency, legal requirements are compromised. Carried to an excessive stage, the organization may become unsafe for work and/or shareholder investments. The control environment is such cases maybe seriously impacted, as there is strong alignment towards unhealthy and corrupt business practices. .

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Discuss how complementary social, managerial, and organizational assets help optimize returns from information technology investments. Solution The research (Management Information System by Kenneth C Laudon and Jane P. Laudon, 12th Edition) says that itself doesnot provide best returns because companyâ€™s social, managerial, and organizational assets play important role on helping the company to optimize returns from information technology investments. The followings are some of main aspects that companyâ€™s social, managerial, and organizational assets help the company to optimize returns from information technology investments: First, favorable organizational assets are supportive business culture that value efficiency and effectiveness, appropriate business model. Efficient business process, decentralized of authority, highly distributed rights, and strong information system development team. Organizational assets are so critical to information sharing across enterprise. In favorable organizational environment, each part of organization contributes their part of operation chain and then information is ready available to down-stream operation or up-stream operation. A well implemented and used supply chain system is a good example. Second, important managerial complementary assets are strong senior management support for changes, incentive systems that monitor ad reward individual innovation and emphasis on teamwork and collaboration, training programs, and a management cultural that value flexibility and knowledge. Managerial asset are key success factors for company to introduce and then effectively utilize information technology. Letâ€™s take ERP (enterprise resource planning) systems (such as SAP and PeopleSoft), if we have a strong senior management that supports for changes, we would have better outcome on introducing new technologies especially enterprise system. Third, social assets such as the intern et. A digital firm is one in which nearly all of the organizationâ€™s significant business relationships with customers, suppliers, and employees are digitally enabled, and key corporate assets are managed through digital means. When a firm goes digital, itâ€™s not about just adding a computer system to the mix. Throwing a computer system at outdated business processes is exactly the wrong thing to do. A truly digital firm has several characteristics that distinguish it from most of the firms claiming to be digitized: And the number one reason digital firms experience greater opportunities for success and profits is because they view information technology as the core of the business and a primary management tool. .

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difference between Gre tunnel and vpn tunneling? Solution 1. VPN tunneling means Virtual private networks. This network is used to connect two locations for transferring the data over the two locations using internet. Where GRE means Generic routing encapsulation. This will create private point to point connection between two networks for transferring the data using internet. 2. VPN tunneling uses many number of Encryption methods to secure the data while transferring the data, so that the data cannot be attacked by the third party. GRE tunneling uses the Encapsulation method to transfer the data. That means the encapsulated packet will be routed using internet to the destination. It works with the encapsulating the payload. When the packet is encapsulated the inner packet payload will not change. As the outer packet reaches the destination the encapsulation is removed and the final payload is forwarded to the destination. 3. VPN tunneling requires an internet connection and some software applications and some installations. So it is less expensive and less installation to connect the two new networks. GRE tunneling does not have any mechanisms for the flow control and security by default. By this feature this tunneling can be easily configured. 4. VPN tunneling cannot forward the data from discontiguous network through a single tunnel. GRE tunneling can forward the data from discontiguous network through a single tunnel. 5. VPN tunneling cannot be used to forward multicast traffic. GRE tunneling can forward multicast traffic. By this reason advertisements sent by routing protocols can be easily transferred between remote sites. .

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Effective managers stay abreast of current HR topics. Some relevant issues facing today\'s managers include: global HRM, labor relations, social media, whistleblower rules, e-HRM/self-service, moving from transactional to strategic HRM, the knowledge economy, outsourcing pros and cons, managing four different generations in the workforce, increasing age of the workforce, the glass ceiling, implications of baby boomer retirements, immigration, social responsibility, elder care, executive pay, and alternative work arrangements. Select three topics from the list above (other than the topics you researched in Module 8 DQ 1). Research each topic. For each of your three chosen topics, provide a bulleted list of five or six relevant facts that you believe have significance for line managers. Solution SOCIAL MEDIA: Marketers spend billions of dollars on social media every year, and they\'re increasingly turning to technology vendors to support their social programs. But for many marketers, the social technology vendor landscape verges on indecipherable. To select the right tools and technology for their social plans, marketing leaders must classify and choose vendors based not on the characteristics of their technologies but instead on the distinct business value those technologies offer. To aid in that process, this report introduces the four categories of social technology that marketers should consider: Global Human Resource Management With the advent of globalization, organizations - big or small have ceased to be local, they have become global! This has increased the workforce diversity and cultural sensitivities have emerged like never before. All this led to the development of Global Human Resource Management. Even those organizations who consider themselves immune to transactions across geographical boundaries are connected to the wider network globally. They are in one way or the other dependent upon organizations that may even not have heard about. There is interdependence between organizations in various areas and functions. The preliminary function of global Human Resource Management is that the organization carries a local appeal in the host country despite maintaining an international feel . To exemplify, any multinational / international company would not like to be called as local, however the same wants a domestic touch in the host country and there lies the challenge. objectives: LABOUR RELATIONS: The main objectives of labour relations system are:- .

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effective managers stay abreast of current HR topics. Some relevant issues facing today\'s managers include: global HRM, labor relations, social media, whistleblower rules, e-HRM/self-service the knowledge economy, outsourcing pros and cons, managing four different generations in the workforce, increasing age of the workforce, employee privacy, the glass ceiling, implications of baby boomer retirements, immigration, social responsibility, elder care, executive pay, and alternative work arrangements. Select three topics from the list above (or choose other current topics that are not included). Research each topic. For each of your three chosen topics, provide a bulleted list of four or five relevant points that you believe have significance for line managers. Solution The three topics that I have chose are : 1. Outsourcing. 2.Alternative Work Arrangements. 3.Labor relations. 1. Outsourcing : Defination: Outsourcing is a process where one company hires another another company to get the job done. A company can hire a firm on contract basis and work until the contract is finished.The company offers to provides services to toher company , which was once produced within the company. The most common outsourcing is done by the companies like : Advantages of Outsourcing : Disadvantages of Outsourcing : 2. Alternative Work Arrangements : Defination : The arrangements stan ddifferent from the regular mode of office works. Thi sprovides more scope fro flexibility at time and work locations to the employees. Advantages of Alternate Work Arrangements : Disadvantages of alternative Work Arrangements : 3. Labor Relations. Defination : The relationship between the management and its employees is known as labour management. Many acts and Laws have been passed to ensure good working conditions in the organization.Labour Acts are issued as per the working conditions and daily wages of the hiring company. Advantages of Labour Relations: Disadvantages of Labor Relations : .

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Discuss how the following court case illustrates how the courts, through judicially enunciated doctrines, impact the interpretation of tax law. Charles E Wolfe w 612 F. Supp 605 (DC Mont, 1985) aff d. 798 F.2d 1241 (9th Cir, 1986). Follow the format of the Case Brief Example on blackboard and include: Facts Issue Decision Reasons for Decision Solution Facts: Wolfe & E company\'s into truck trailer lease , the sole shareholder and president is Mr.Wolfe , he is also the proprietorship of other \" on the road business\" under the name of Charles .e. wolfe d/b/a Evergreen express.Wolfe did not have a seperate bank account for the corporation , also he paid all the wages and salraies form the proprietorship account while claiming the expenses under the corpoeration Issue : the wolfe Corporation incurred a federal tax liability of $114,472.91 for employment , fuel and highway use taxes and for penalties fees and interest.Wolfe paid the tax after ICC was laid on him but he contended that Service cannot look into his personal property for payment if the tax due.However IRS stated since corporation was alter ego of the Wolfe Decision : It was decided that corporation was the alter ego of the Wolfe, thus justifying the piercing of viel. Reasons for Decision: The wolfe did not maintain a seperate bank account , also he paid salary and wages of the employees form the proprietorship,also wolfe was the sole shareholder and president of the corporation,He did not consulted other directors for decision making.his personal funds are premingled with corporations.His and corporations credit are used interchangebaly to acquire loans, they are in the same business,sharing same address, wolfe admits to third parties that they are one and the same, corporations income is distributed through other means than diividends. thus corporation and shareholder share common identity, thus it was proper for the service to look into his personal property. .

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Economics has its roots as far back as the Hammurabi code, but the following are considered some of the most influential theorists. Adam Smith John Stuart Mill Robert Malthus Karl Marx John Maynard Keynes Pick one of the above (or find another historical economist)to investigate. Report to the discussion a topic of interest that you see that the theories (writings of these famous economists) still are followed or have application in today\'s world. If the economist you are interested in has already been discussed, relate the economist\'s work to another issue or from a different perspective. Solution John Stuart Mill was a British philosopher, political economist and civil servant. He was an influential contributor to social theory, political theory and political economy. He has been called \"the most influential English-speaking philosopher of the nineteenth century\". Mill\'s conception of liberty justified the freedom of the individual in opposition to unlimited state control. Mill expresses his view on freedom by illustrating how an individual\'s amelioration of personal quality and self-improvement is the sole source of true freedom. Only when an individual is able to attain such a beneficial standard of one\'s self, whilst in the absence of rendering external onerosity upon others, in their own journey to procure a higher calibre of self-worth, that true freedom prevails. Mill\'s attitude toward freedom and individual accomplishment through self-improvement has inspired many. By establishing an appreciable level of worthiness concerned with one\'s ability to fulfill personal standards of notability and merit, Mill was able to provide many with a principal example of how they should achieve such particular values. He was a proponent of utilitarianism, an ethical theory developed by Jeremy Bentham. He worked on the theory of the scientific method.Mill was also a Member of Parliament and an important figure in liberal political philosophy. ohn Stuart Mill was born on Rodney Street in the Pentonville area of London, the eldest son of the Scottish philosopher, historian and economist James Mill, and Harriet Burrow. John Stuart was educated by his father, with the advice and assistance of Jeremy Bentham andFrancis Place. He was given an extremely rigorous upbringing, and was deliberately shielded from association with children his own age other than his siblings. His father, a follower of Bentham and an adherent of associationism, had as his explicit aim to create a genius intellect that would carry on the cause of utilitarianism and its implementation after he and Bentham had died. Mill was a notably precocious child. He describes his education in his autobiography. At the age of three he was taught Greek.By the age of eight, he had read Aesop\'s Fables , Xenophon\'s Anabasis ,and the whole of Herodotus, and was acquainted with Lucian, Diogenes La .

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Discuss the chemistry of halogens, group 17, with specific reference to the reactivity of fluorine. Why does IF 7 exist while ICl 7 doesnâ€™t? Solution The elements of group 17 of the periodic table are known as halogens. The members of the halogen family are F (fluorine), Cl (chlorine), Br (bromine), I (iodine) and As (astatine). The following general characteristics apply to the members of the halogen family. a) F and Cl are gases while Br is a liquid and I is a soft solid at room temperature. As is radioactive and much chemistry about As is yet to be explored. b) All the members of the halogen family are non-metals. This means that the elements have high electronegativity and electron affinity values. The halogens have high ionization energies. All the halogens form ionic salts with metals. Halogens combine with non-metals to form polar covalent bonds and the bond dipole is directed toward the halogen atom in the bond. c) F is the most electronegative element in the group. Infact, F is the most electronegative element in the entire periodic table. The electronegativity of F is so high that it is impossible to oxidize F. On the contrary, F is always reduced to form F - . d) F is the smallest element in the periodic table. Due to small size of F, F has a slightly lower electron affinity than Cl. It is known that electron affinity is the energy released when an electron is added to an neutral gaseous atom. Due to the small size of F, the addition of the extra electron leads to electron-electron repulsions and hence, F has lower electron affinity than Cl. e) F has the highest ionization energy in the group. Infact, the ionization energy of F is so high that it is impossible to remove an electron from F to form F + . f) Due to the small size and high electronegativity of F, F is the only halogen element that can exhibit hydrogen bonding. IF 7 exisits but ICl 7 does not. This can ascribed to the high electronegativity of F. The F atom is more electronegative than Cl. It is due to the high electronegativity of F atom that F can easily polarize I atom to form IF 7 . Cl is more electronegative than I; however, the electronegativity difference is not significant enough to polarize the I atom to form ICl 7 . .

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During the month of April, Cavy Company incurred factory overhead as follows: Journalize the entry to record the factory overhead incurred during April. If an amount box does not require an entry, leave it blank or enter \"0\". Solution Factory Overhead 16130 Material 10300 Wages payable 3500 Utilities 540 Acccumulated depreciation 610 Small Tools 400 Equipment rental 780 .

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Discuss financial statements, financial statement analysis and ratio analysis Discuss financial statements, financial statement analysis and ratio analysis Solution The financial statements include income statement, balance sheet, cash flow statement and statement of changes in stockholder\'s equity . The purpose of preparing these financial statements is to ensure that the stakeholders of the company are provided with the correct and reliable information on the operations and financial aspects of the company. These statements are frequently used by various parties for investment purposes and understand growth prospects of the company (by investors), to grant loans (by banks and financial institutions) and for tax related issues (by government and state-tax authorities). Important information as to the ownership of the company, assets and liabilities can also be obtained from the balance sheet of the company. Current cash flow position can also be evaluated with the use of cash flow statement. Financial statement analysis is performed to evaluate the current financial position of the company. Analysts use techniques such as horizontal, vertical and ratio analysis to determine the financial performance of the company over a particular period. Information for 2 or more periods is compared with the use of these tools to analyze the growth/decline in the company\'s overall financial performance/soundness. It is on the basis of information derived from financial statement analysis, that various decisions relating to investment (in the company) are made by outside parties. The company can also perform such comparisons for investing money in growth and expansion projects. Ratio analysis is considered as one of the most important tools for financial analysis. Different types of ratios can be calculated to determine the liquidity (short term financial position) and solvency (long term financial position) of the company. Overall profitability and operational efficiency can also be determined with the use of ratios. Various forms of ratios can be calculated and compared with the ratios of other companies within the same industry to determine the company\'s overall financial and operational performance. Calculation and comparision of ratios over a period of years can also provide highly useful results with respect to the profitability and growth of the company. .

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