Literary Masterpieces PowerPoint PresentationAnswers 1Bids 36Other questions 10

Literary Masterpieces PowerPoint PresentationCreate a 10 slide Microsoft® PowerPoint® presentation describing the concept of literary masterpieces and the role of the literary masterpiece to society. Construct an argument that answers these questions:What is a literary masterpiece today?What must a literary masterpiece be?What qualities must a literary work have to be considered a masterpiece?What role must these masterpieces play in society?How do earlier works influence the works and authors of later periods? Include a discussion of the qualities of the most recent masterpieces studied. In particular, you must include how they challenge and reshape earlier masterpieces, redefining literature in the process. You may include supporting examples from outside primary texts, such as literary masterpieces you did not read in this course, and you must support your argument with evidence taken from at least three outside secondary sources. Format your assignment according to appropriate course level APA guidelines.

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Week 04 Media Analysis Project – Thesis and OutlineAnswers 1Bids 44Other questions 10

Goes off the attached paper. Last week you selected a topic and began conducting research for your Media Analysis Project. Now it is time to use that research to formalize your thesis and create an outline for you paper. If you put in a good effort here, the act of actually writing the paper will be much easier.    Even though this paper is an analysis using a specific approach, it needs to have a thesis. This thesis should frame the way you choose to approach the six perspectives.Your outline should show the key points you will bring up in the paper. You will want to start to integrate your research in support for your key points.Must be APA format, with incite sitations, and a reference page with 2-3 references.

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Social work researchAnswers 1Bids 70Other questions 10

Qualitative Article Review and CritiqueIn approximately 7-10 pages (including title page and references), address the following questions.Title  After reading the entire article, do you think the title adequately describes the study? Does the title catch your attention? Please explain. Abstract  Does the abstract contain the recommended content (see “Abstract,” pp. 314, in Yegidis et al.)? How difficult do you think it is to summarize so much information in 150–250 words? Please explain. Introduction  Why did the authors conduct this study and write this article? What was the problem of interest or concern? Be specific. Use quotes and paraphrases with citations.What audience might be interested in this study?  Do you feel the problem is significant enough to warrant a journal article? Did you have a “so what” reaction? If so, why do you think it was accepted for publication? Please justify your position.  To what extent does the literature presented in the introduction help you understand the problem? How does the literature reviewed put the problem in context? Be specific.  Does the researcher indicate how this research is different from and/or similar to earlier ones reported in the literature? Summarize what this article intends to add to the knowledge base.  Do the authors state their research questions and/or hypotheses? What are the hypotheses or focused research questions? Methods  What specific qualitative method is used? How does aqualitative research design correspond with the research questions? Can you determine whether the design was appropriate?To what extent can the design answer the research questions? Elaborate.  What were the key concepts being explored in the study? What measures or observations were used in the research? Explain why you do, or do not, think that the methods used to collect the data are described clearly enough to allow for replication. Be specific and please elaborate.  How was research reactivity and bias managed in the study?  Explain whether or not information was provided concerning the credibility and trustworthiness of the measures or observations. Was this information adequate? Be specific.  What strategies were used to establish credibility?  Was there evidence of an audit trail and/or peer consultation on the project? Sample  How were the participants recruited or selected for the study? What sampling strategy was used? Did the author(s) offer any justification for the sample size? Are you satisfied with the information reported about the sample? What questions might you have about the sample that were not addressed? Please be sure to provide an explanation for all of your answers.  Are the demographics of the participants (e.g., background characteristics such as age, race, etc.) described in sufficient detail? If so, how is the presentation of this descriptive data useful in evaluating the research? If not, please explain how that may affect the evaluation of the research.  Was the sample reflective of the population from which it was drawn? Is representativeness important in this research? Please explain.  Please explain any ethical concerns you may have about the sample and how the sample was recruited. Results  How was the data analyzed? (What qualitative data analysis technique was used?) How extensive or ‘thick’ were the descriptions supporting findings? Was the context adequately described? How did the researchers corroborate their findings? For example, were triangulation, member checking, or thick descriptions used? If so, please explain how it was used. If not, explain what you would recommend to corroborate the findings.To what degree do you find the research procedures increased the trustworthiness of the findings?  Explain how easy or difficult it was for you to understand the reporting of results. What questions do you have after reading the results section? Please elaborate.  Were the findings transferable, applicable or useful for your population, setting or area of practice? What are the limits of transferability?  Do you feel the results of this study have meaning for social work practitioners or managers? Please elaborate. Discussion  Explain whether or not the authors made sense of their data in the discussion section. Explain why you think the conclusions are (or are not) reasonable.  Did the authors discuss the limitations of their study? Did they stay within the limitations of their findings, or did they make more of their findings than was warranted? Please elaborate.  Did the author(s) suggest issues that future research should consider? If so, were there any surprises? Please elaborate.Self-Brown, S., Anderson, P., Edwards, S., & McGill, T. (2013). Child maltreatment and disaster prevention: a qualitative study of community agency perspectives. The western journal of emergency medicine, 14(4), 401–407. doi:10.5811/westjem.2013.2.16206West J Emerg Med. 2013 Aug; 14(4): 401–407.doi: 10.5811/westjem.2013.2.16206PMCID: PMC3756707PMID: 23997850Child Maltreatment and Disaster Prevention: A Qualitative Study of Community Agency PerspectivesShannon Self-Brown, PhD,* Page Anderson, PhD,† Shannan Edwards, MS,† and Tia McGill, MPH*Author information Article notes Copyright and License information DisclaimerThis article has been cited by other articles in PMC.Go to:AbstractIntroduction:Child maltreatment (CM) is a significant public health problem that increases following natural disasters. Ecological approaches have been used to study these complex phenomena, and the current research fits within this perspective by conducting qualitative interviews with disaster response and family-serving community agencies. The purpose of the study was to identify whether or not community agencies identified CM as an issue that is relevant for disaster planning and response and their perspectives on risk and protective factors for CM risk following disaster.Methods:Agencies (n=16) from 2 geographical areas participated – one that recently experienced a natural disaster (Louisiana (LA), n=7) and one that had not (Georgia (GA), n=9). Agency representatives completed semi-structured telephone interviews (n=16) and follow up in person focus groups (n=14). Theory-driven, thematic analyses were completed.Results:Results suggested that community agencies agree that post-disaster environments increase the risk for CM and that CM prevention has a role in disaster response planning. Risk and protective factors were identified according to Bronfenbrenner’ s ecological framework.Conclusion:Study results support the need to include CM prevention efforts within disaster planning and provide guidance for future research to inform such efforts.Go to:INTRODUCTIONGeneral population studies indicate that a significant proportion of people in the United States experience natural disasters.1 Children are a vulnerable population requiring special consideration during and following disaster.2 A recent nationally representative study of U.S. youth indicated that 13.9% reported lifetime natural disaster exposure, with 4.1% reporting exposure in the past year.1 Comprehensive disaster response planning for children addresses the basic needs of nutrition, shelter, sanitation, and clothing, as well as mental health consequences related to disaster exposure. 2–4 Absent, however, is disaster planning and prevention related to disaster-related secondary intentional injury risk, such as child maltreatment (CM).Data suggest that CM incidence rates can increase following natural disaster. Specifically, Keenan et al5found that rates of intentional child traumatic brain injury increased in the 6 months post Hurricane Floyd. Similarly, Curtis et al.6 found that following 2 of 3 disasters studied, the incidence and confirmation of child abuse reports was higher 3 and 6 months following disaster. Children who experience maltreatment or abuse are at great risk for deleterious behavioral, academic, psychological and health problems.7–10Given the increase in CM following disaster, and the pervasive impact of CM, research on disaster response and CM prevention efforts is warranted. This area of research is especially relevant for medical professionals working in emergency medicine, as children are often seen in medical settings post-disaster and, thus, these professionals could serve as important contributors to disaster planning and coordinated response efforts targeting CM prevention.11Bronfenbrenner’s ecological systems framework,12 which emphasizes a broad contextual approach to human development and risk and resilience to stress, has been applied to both post-disaster risk13 and child maltreatment risk.14 This framework describes multiple contexts that make up a child’s ecological system, which vary in their proximity to the child and include the macrosystem (cultural values and beliefs), the exosystem (processes that take place between multiple contexts, one of which does not directly involve the child but has implications for child development), the mesosystem (linkages between proximal ecologies within which the child develops), and the ontogenic level (factors within the individual that impact developmental adaptation).14 Factors within different ecologies can increase the risk for CM post-disaster. For example, disaster might directly impact family microsystem factors that have been associated with CM, such as parental stress, mental health and substance abuse15, or parenting behaviors.16 Disasters also have the potential to disrupt higher order ecologies, by decreasing the availability of important community resources that provide CM prevention and disaster response services. No research exists on this topic to date.Purpose of Current StudyTo date, there has been a paucity of research examining whether disaster planning should include CM prevention/intervention, policy, and resources. The purpose of this exploratory study is to further explore the association between CM and disaster by soliciting the opinions of representatives of community agencies who have been involved in disaster prevention, or providing services to children and families. Participating organizations were located in the capital cities of 2 states–one with extensive experience with natural disaster in recent years (Baton Rouge, Louisiana), and one with relatively less experience (Atlanta, GA). Several exploratory research questions were addressed that impact various ecological contexts: Do community agencies perceive a relationship between CM and disaster? What have participants relevant experiences related to CM in post-disaster environments? Should CM be addressed in disaster planning? Are there recommendations for programming and policy related to CM in disaster planning and post-disaster environments? Who are the most important professionals to include in disaster planning and response to assist with targeting CM efforts?Go to:METHODSParticipantsThe current study, funded by a collaborative grant from the Centers for Disease Control and Prevention and Georgia State University, included 16 representatives of stakeholder agencies in Louisiana and Georgia. To identify relevant organizations, members of the research team contacted experts in child welfare in each state and conducted internet searches. In each state, attempts were made to recruit representatives from pediatric medicine, child and adult mental health, child protection, CM prevention, disaster planning, and schools. A research team member attempted to recruit each agency of interest via an email or a voice message that explained the purpose of the study. In total, 27 agencies were contacted about study participation. Specifically, 11 contact attempts were made to agencies in Louisiana, and contact was successful with 7 agency representatives, all of whom consented (3 female, 4 males). Organization representatives were located in Baton Rouge or New Orleans and worked in pediatric medicine, child and adult mental health, child protection, and CM prevention. In Georgia, 16 agency contact attempts were made, 9 of which were successful. All 9 representatives who were successfully contacted consented (6 females, 3 males). Representatives were from agencies in metro-Atlanta that focused on education, disaster response and preparedness, child and adolescent mental health, CM prevention, and pediatric medicine. All agency representatives held Director or Co-director leadership positions. Further information describing the agencies is excluded to protect confidentiality.Study MeasuresA semi-structured interview, consisting of 22–27 questions, served as the primary mode of data collection for this study. The research team developed an initial draft of the interview and vetted it with 2 experts in CM and disaster research for review. Following review, the research team incorporated recommendations and finalized the measure, which included semi-structured and open-ended questions. Question topics included: Agency mission and focus of work, Agency roles related to CM and disaster planning, Experiences related to the connection between disaster and maltreatment, Opinions regarding the need to address CM in disaster planning, Opinions on the types of professionals who should be involved in the planning and response efforts, and recommendations for improving the current programming and policy related to CM during a disaster and within the post-disaster environment.ProceduresWe conducted research over a 2-year period. Procedures were conducted separately and sequentially for the 2 study sites; with Louisiana agencies participating in Year 1 and Georgia agencies in Year 2. Research team members contacted agencies of interest by phone or email to explain the purpose of the study. Interested respondents (those who replied or responded to recruitment email on phone call) were informed about the purposes and procedures of the project, and asked to consent to the study, which was approved by the Georgia State University Institutional Review Board.All agency representatives (n=16) who responded to initial recruitment agreed to participate in this study were asked to complete a 1-hour telephone interview. Following the interview, participants were invited to an in-person group meeting that included all participating agencies within that particular state (e.g., separate meetings for agencies in Louisiana and Georgia).Telephone InterviewFollowing consent, a telephone interview was scheduled. Study participants were sent a hard copy of the interview questions prior to the interview. Interviews were conducted by one of the 4 research team members. All participants gave permission for the telephone interview to be audio recorded. The interview continued until responses were collected for all the interview questions, usually about an hour. All interviews were transcribed and reviewed by each participant for accuracy.Follow-Up Group MeetingGroup meetings were held to bring the stakeholder agencies within each state together to review the interview data collected, provide feedback about conclusions drawn by the investigative team, and to discuss collectively whether there were additional recommendations for CM efforts in the aftermath of disaster. These meetings were held in centralized locations for participating agencies and were led by the 2 principal investigators. All participants agreed to participate in the groups; however, on the day of the scheduled group, one organization representative in each state cancelled, leaving 6 participants in Louisiana and 8 in Georgia. All group-meeting attendees were reimbursed $100 for the 3 hours of time devoted to participation in the project (1 hour for interview, 2 hours for group meeting).Interview Design and Data AnalysisWe used a theory driven approach to analyze semi-structured interviews. First, audio-recorded interviews were transcribed. 17 Second, the PIs and two graduate research assistants read the raw data independently and generated codes from theory that were used to identify themes within and across participants. Specifically, each member of the research team extracted responses that represented different levels of the ecological model theory 12 which was selected as the classification system for these data based on the work of Weems and Overstreet.13 Each ecological context was operationalized as follows: 1) Macrosystem-participant responses reflect cultural values and beliefs at the policy level that impact children; 2) Exosystem-responses that reflect a relationship between 2 or more contexts, and includes 1 context that does not directly involves the child, but impacts child development; 3) Mesosystem-responses that reflects linkages between proximal child/family contexts; 4) Microsystem-responses that directly represent contexts in which the child develops. Because of the nature of the study participants, interview and focus group questions did not include ontogenic level content, and this context was not operationalized for the study. Third, the 2 PIs developed lists of codes, which were then matched and integrated into a single codebook. When coding discrepancies arose, they were resolved through discussion and enhanced definition of codes. For codes that could not achieve consistency of agreement, the codes were dropped.17The final list of codes, constructed through a consensus of team members, consisted of a numbered list of themes that related to CM prevention in the aftermath of disaster. Excerpts from participants’ interviews have been selected to illustrate identified themes. Finally, the interview themes identified by the researchers were presented to participants in Louisiana and Georgia, during the group meeting for discussion and feedback. We coded feedback and included it in the final themes presented in the results section.Go to:RESULTSOverall, participants agreed that disaster exacerbates risk factors for CM. For instance, a Louisiana (LA) participant indicated that following Hurricane Katrina, “People don’t have the resources they did before…Just knowing the stressors that cause abuse and neglect, there was a natural thought that it would go up much higher than normal.” No participants had implemented or knew of any agencies that had implemented CM prevention programming as part of disaster response, and all agency representatives agreed that it could and should be incorporated.Themes identified according to ecological context are presented below. Illustrative quotes identified by state only to protect confidentiality.Macrosystem FactorsCulture of Disaster Response: Short-term versus a long-term viewGA and LA participants consistently reported that the culture of disaster response is to serve the immediate, basic needs of impacted individuals. As one LA participant indicated, “The focus is really on the crisis intervention and the immediacy of needing housing and financial assistance and not much care to the larger picture of the trauma, the psychological trauma and familial trauma that is taking place.” Similarly, a GA participant stated, “The mental health needs [and protection] of children is really secondary to finding shelter and food.” Participants emphasized both a short- and long-term view for disaster recovery: “Years later [post-Katrina], most of the money is gone, and yet…our mental health needs in our population have skyrocketed. [There is] more acting [out], more substance abuse, dual diagnosis, more mental health than we’ve ever had in our kids before, that needs to be addressed (LA participant).”The impact of policy (or lack thereof) in the every phase of disaster planningParticipants from both states stressed that for CM to be addressed, policy decisions would need to be put in place for all phases of disaster planning (preparedness, response, and recovery). One GA participant noted the importance of involvement by community and state family-focused agencies in the preparedness phase of disaster planning. “First and foremost would be communication, to somehow help communities plan ahead and not just react to the disaster, but think carefully about building protective factors and preventive things…both long term and short term.” Related to response and recovery, participants discussed the importance of establishing the appropriate funding streams for handling CM. Participants noted that there is increased attention to providing funding for substance abuse/mental health issues post-disaster, and that it could be beneficial to include CM prevention as part of this funding mechanism.Exosystem FactorsConnecting Displaced Families to New CommunitiesIn both states, participants shared stories about families displaced by disaster who struggled with getting connected to community resources. One LA participant suggested, “When families are displaced, they have limited knowledge of available community resources and have lost records. It would be nice to have a preplanned central location for families to report to learn about available financial, job, housing, and health information.” This could be a requirement for disaster preparedness committees in every community to help reduce the stress of relocated families.Community Support for ParentsParticipants agreed that providing support to parents is essential to reduce the CM risk post-disaster. Participants suggested that states or communities could identify a coalition of prescreened child professional volunteers who would be ready to offer family and child services after disaster, or opportunities for subsidized child care post disaster. A GA participant stated “… there is a huge resource that we don’t provide that we could do a better job of, and that’s subsidized child care… after a community-wide trauma one of the things that would help the community to heal would be to automatically be able to help parents taking care of their kids so they can their lives back together.”Help for the HelpersIn disaster aftermath, many service professionals are dealing with their own personal loss and disaster-related stressors, which reduces their capacity to help others: “We had some staff in trailer parks…staff wasn’t eligible for congressional relief, which was frustrating because we could help your case load, but we couldn’t help you (LA).” Additionally, many helpers are displaced to other communities or are reassigned as a part of disaster plans. One LA participant reported that of the “staff of 1,800 employees in Office of Child Services, 900 of them went to shelter duty, 600 evacuated, so that left 300 to do the daily work of the agency for almost 3 solid months after Katrina. So the impact on us as the caregiver was huge.” Participants emphasized the need for plans and policy that would allow for creative ways to enhance qualified providers to serve families, especially during the initial response phase in which disaster affected providers are in need, to help implement the necessary interventions for the most vulnerable children and families.MesosystemExisting Community Agency Relationships make a DifferenceParticipants across both states discussed the importance of preexisting relationships among child and family serving agencies. One LA participant stated, “One of the reasons that we did have the successes that we did is because of the trust and collaborative networks that were in place before [Katrina].” Another LA participant reported how much agencies relied on one another, post disaster: “[for] 6 months or so after the hurricane, we met several times per week… individuals and teams…were invited to discuss issues that were going on in the community and how we could provide assistance. So we had everyone from representatives of the schools, mayor’s office, state capital, department of public health, hospital administrators to private practitioners, attending these debriefings.”Rethinking Agency Roles and Finding Creative Ways to Work Together Post-DisasterParticipants across both states recognized the need for family-serving agencies to be very flexible and adaptable in the response and recovery period post-disaster. Participants from LA reported that funding was provided for mobile, multi-disciplinary medical and mental health care to Katrina impacted families. One participant described, “In immediate aftermath, there must be options for mobile care. Transportation is a huge issue and so services must switch gears to outreach. Mobile medical care should receive outside funding so that they can offer services to anyone and are not reliant on insurance reimbursement.”Participants discussed the importance of including trusted agencies in disaster response, including schools and faith-based agencies “…the school system typically is one that is viewed as a partner with families, one that is seen as a positive resource (GA).” and “…people will trust their spiritual leaders…I would think that would be a good mechanism for getting out to people, to say you know it’s so normal and so natural after something of this magnitude for depression and acting out behavior…I think faith based is a great idea because they do so much for people in a concrete basis and are the natural place for people to go (GA).” The group highlighted the need for planning for such approaches during the preparedness phase and establishing policy, such that each organization would have an organized plan for implementation in disaster circumstances.MicrosystemStrain on Parent-child relationshipsParticipants noted the many challenges parents may face post-disaster. One LA participant stated that, “caregivers are like a rubber band that is stretched just about as far as it can go…adults literally don’t have time to have it in them to provide what the children need ’cause they’re in such a bad place….” Participants also reported that parents may often not have the time to spend engaging in positive interactions with their children and that negative interactions may increase. As one LA participant stated, “People [are] so frenetic or busy that they don’t have time [to deal with their children]… People are too much in survival mode to be worrying about keeping kids in line [using positive discipline methods], and this results in a reliance on excessive discipline.” Similarly, such “survival mode” could also place parents at risk for emotional and physical neglect.Participants also discussed that child mental health symptoms may go unrecognized by parents and lead to increased risk of maltreatment. As an LA participant stated, “[when child problem] behavior is starting to show up 3 to 6 months after the traumatic event, parents or others tend to think it’s related to something else, so it’s misdiagnosed.” Similarly, a GA participant stated, “parents [post-disaster are] trying to survive and the mental health needs of their children is secondary to finding shelter and food…[when] the housing issues had been settled, and the daily substance issue had been settled, then the mental health issues started to manifest themselves.” Participants stressed that psychoeducation about common parental responses to trauma and how to be good assessors of their children’s well-being is essential.Child Supervision and SafetyParticipants noted their concern for children who reside post-disaster in shelters, non-familial support systems, or homes with multiple adults. They reported that parents are often so preoccupied that they many not consider how such environments may increase risk for their children. One LA participant disclosed “I used to work [in a] juvenile correction facility and there was a little kid in there – he was only like 13 – and he was in there for shaken baby. He had been left to babysit a whole gaggle of kids with no understanding of how to care for them.” Participants indicated that disaster preparedness at the family level should include planning for childcare and supervision in circumstances where a primary caretaker would be unavailable to parent (temporarily or permanently) due to the disaster.Increases in Overall Family Risk Related to CM PerpetrationParticipants noted that several individual-level risk factors for maltreatment increased post-disaster. Specifically, participants noted that there were significant increases in adult mental health problems, divorce, parent incarceration, and parent substance abuse following disaster. Participants also noted how these types of issues tend to occur more often in the recovery phase versus the response phase, again highlighting the importance of those involved in disaster planning to view recovery as long-term term. For example, one LA participant stated, ‘[from]1- 6 months[post-disaster, parents are focused on] trinity of recovery: house, job, school…Six-nine months post is when you begin to see increases in divorce from all stress, and alcoholism…”Go to:DISCUSSIONPrior research identifies a link between post-disaster environments and increased rates of CM.1,5–6 For over a decade, there has been a call for improving and expanding what is considered appropriate disaster response planning.18 There has been very little attention to whether or how such planning should include CM prevention, intervention, policy, and potential intervention resources. The purpose of this exploratory study was to identify community agency perspectives on risk and protective factors for CM at various levels of the ecological system in post-disaster environments, so to inform disaster-planning efforts and directions for future research. This issue is especially relevant to medical professionals because they are first-line responders to disaster, as well as intricately involved in the post-disaster recovery of communities, and, thus, are in a unique position to advocate for protecting children from intentional injury post-disaster.Qualitative data collected in this study indicated themes at various levels of the ecological framework. At the macro-level, study participants had strong reactions regarding the current culture of disaster response policy and programming, which, as identified in work by Smith and Wenger, 19 emphasizes the management of short-term federal assistance rather than a systematic identification of community needs and the development of a comprehensive strategy for long-term recovery. Recent work has shown the long-term mental health impacts of Hurricane Katrina, with one study indicating that nearly 30% of participants continue to report disaster related psychological distress 3.5 and 4.5 years post-hurricane.20 These compelling data have led to recommendations for policy change in post-disaster mental health response.21Current findings should serve as an impetus for the funding of more comprehensive, longitudinal research examining CM outcomes post-disaster, to help quantify whether similar initiatives and efforts are needed to target CM in such circumstances.At the exosystem level, participants discussed how challenges that emerge at the community level can ultimately impact or disrupt contexts that directly involve the child. First, participants had strong opinions about how communities could be prepared for working with displaced families if such a need were to arise. Specifically, it was suggested that communities maintain up-to-date community resource guides as part of disaster planning to assist displaced families. Community support for parents was also strongly recommended. Innovative ideas for volunteer-led or subsidized child care were discussed. Such efforts take time, coordination, and funding; thus, future program development work is needed to best identify the most effective community procedures for providing these types of services. However, such an effort could be a very important way to prevent CM in post-disaster circumstances, by providing overstressed parents a reprieve at times they might need it most. Lastly, data at the exosystem level also suggested a significant need for policy that provides support to community helpers (i.e., clinicians, medical providers, shelter staff, community resource staff) who are responsible for delivering recovery services, and, ultimately, those who could provide service delivery for CM prevention and intervention efforts. Community helpers often suffer tremendous personal losses as the result of a disaster; equal to or greater than those families they were serving. Identifying ways to develop local provider capacity is critical to prevention and intervention programming success. Funding streams to subsi

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ACC Final Project helpAnswers 1Bids 51Other questions 10

ACC 202 Final Project Guidelines and Rubric  Overview Successful entrepreneurs understand all aspects of business, especially costs and costing systems. Managerial accounting provides a framework for strategic analysis and planning with regard to cost behaviors and costing systems. In this final project, you have the opportunity to act as an entrepreneur and apply managerial accounting principles to evaluate and manage costs related to your products within a costing system. Additionally, you will demonstrate your ability to communicate your findings effectively to internal stakeholders, just as an actual business owner would need to do.  Specifically, you will assume the role of the owner of a hypothetical small business. In your milestone work, you will develop financial strategies prior to opening your business. For the final submission, you will create a presentation for your investors after your business has been in operation for a certain period of time. You will use the provided scenarios to complete your project. The project is divided into three milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final submissions. These milestones will be submitted in Modules Two, Four, and Five. The final product will be submitted in Module Seven.  In this assignment, you will demonstrate your mastery of the following course outcomes:    ACC-202-01: Apply fundamental costing systems to optimize operations within a business  ACC-202-02: Assess financial performance to communicate financial planning strategies to internal stakeholders  ACC-202-03: Leverage fundamental managerial accounting methods to support the mission of an organization  Prompt In a detailed PowerPoint presentation (12 to 15 slides in length, plus speaker notes and an addendum), explain and defend your costing strategies (i.e., the business plan created in your first and second milestones) and share your business’s performance to-date (i.e., the work from your third milestone). Be sure to effectively communicate to your stakeholders by breaking down concepts and using investor-friendly language to build their trust and confidence.   Specifically, the following critical elements must be addressed. Most of the critical elements align with a particular course outcome (shown in brackets).  I. Introduce your presentation  A. Outline your company’s profile, including its name, location, and mission and vision. B. Explain for your investors the purpose of the presentation. What do you plan to communicate, and why should your investors pay attention? In other words, try to persuade your investors that the accounting information you are about to share is important. [ACC-202-03] C. Explain and defend your methods for generating the information that you are about to share in terms of your adherence to industry standards and the AICPA code of ethics. In other words, why should your investors trust that you are delivering accurate financial data and that your decision-making process has been ethical? [ACC-202-03]  2 D. Specifically, be sure to illustrate how your managerial accounting methods support the mission of your organization, using examples. [ACC-20203]  II. Financial Strategy: Review your original business plan and costing strategies using the prior-to-opening scenario information. A. Justify your use of job order costing. Be sure to compare and contrast the various costing systems you learned about in this course as part of your defense. [ACC-202-01] B. Explain and defend the selling prices that you established for grooming, day care, and boarding. Be sure to reference your cost-volume-profit analysis in your defense. [ACC-202-02] C. Explain and defend your selected target profits for each area of your business. Be sure to reference your cost-volume-profit analysis in your defense. [ACC-202-02] D. Explain and defend your contribution margin per unit and contribution margin ratio. Be sure to reference your cost-volume-profit analysis in your defense. [ACC-202-02]  III. Financial Statements: Assess your financial performance to-date using the post-opening scenario information. A. Financial Statements 1. Share the statement of cost of services and logically interpret the business’s performance against the provided benchmarks. [ACC-20202] 2. Share the income statement and logically interpret the business’s performance against the provided benchmarks. [ACC-202-02] B. Variance Analysis 1. Identify all variances for the direct labor time and the materials price. [ACC-202-02]  2. Evaluate the significance of the variances in terms of the potential to impact future budgeting decisions and planning. [ACC-202-02]  IV. In an addendum, submit your completed workbook, including the following: A. Accurately classify all of your costs in the “Cost Classification” tab. [ACC-202-01] B. Conduct a cost-volume profit analysis: 1. Determine your contribution margin per unit and contribution margin ratio in the “Contribution Margin Analysis” tab. [ACC-202-01] 2. Determine your break-even points for achieving your target profits in the “Break-even analysis” tab. [ACC-202-01]  Milestones Milestone One: First Part of Workbook In Module Two, you will submit the “Cost Classifications” and “Variable_Fixed” tabs in your provided final project workbook. This milestone will be graded with the Milestone One Rubric.      3 Milestone Two: Second Part of Workbook In Module Four, you will submit the “Contribution Margin Analysis” and “Break-even Analysis” tabs in your provided final project workbook. This milestone will be graded with the Milestone Two Rubric.  Milestone Three: Final Workbook In Module Five, you will submit “COS Schedule,” “Income Statement,” and “Variances” tabs in your provided final project workbook. This milestone will be graded with the Milestone Three Rubric.  Final Submission: Presentation to Investors In Module Seven, you will submit your final project. It should be a complete, polished artifact containing all of the critical elements of the final prompt. It should reflect the incorporation of feedback gained throughout the course. This submission will be graded with the Final Project Rubric.  Deliverables Milestone Deliverable Module Due Grading  One Cost Classification Tabs Two Graded separately; Milestone One Rubric Two Financial Scope of the Business Plan Four Graded separately; Milestone Two Rubric Three Draft Presentation to Investors Five Graded separately; Milestone Three Rubric  Final Submission: Presentation to Investors Seven Graded separately; Final Project Rubric  Final Project Rubric Guidelines for Submission: Your PowerPoint presentation to investors must be at least 12–15 slides plus speaker notes, and all citations should follow APA formatting. In addition, submit completed Excel workbook.  Critical Elements Exemplary  Proficient  Needs Improvement  Not Evident  Value Introduce: Company’s Profile Meets “Proficient” criteria and judiciously includes details relevant to the target audience of the presentation (100%) Outlines the company’s profile, including its name, location, and mission and vision (85%) Outlines the company’s profile but fails to include its name, location, and mission and vision (55%) Does not outline the company’s profile (0%) 3  4 Introduce: Purpose [ACC-202-03] Meets “Proficient” criteria and demonstrates nuanced appreciation for the role of managerial accounting in ethically supporting the mission of an organization (100%) Explains the purpose of the presentation, including a persuasive case for the importance of the accounting information to be shared (85%) Explains the purpose of the presentation, but fails to fully or persuasively make a case for the importance of the accounting information (55%) Does not explain the purpose of the presentation (0%) 7 Introduce: Defend of Methods [ACC-202-03] Meets “Proficient” criteria and demonstrates nuanced appreciation for the role of managerial accounting in ethically supporting the mission of an organization (100%) Explains and defends the methods for generating the information in the presentation in terms of their adherence to industry standards and the AICPA code of ethics (85%) Explains the methods for generating the information in the presentation, but fails to fully defend the methods in terms of their adherence to industry standards and the AICPA code of ethics (55%) Does not explain the methods for generating the information in the presentation (0%) 7 Introduce: Support the Mission [ACC-202-03] Meets “Proficient” criteria and demonstrates nuanced appreciation for the role of managerial accounting in ethically supporting the mission of an organization (100%) Illustrates how the managerial accounting methods support the mission of the organization using specific examples (85%) Discusses how the managerial accounting methods support the mission of the organization, but fails to fully or accurately illustrate using specific examples (55%) Does not discuss illustrate how the managerial accounting methods support the mission of the organization (0%) 7 Financial Strategy: Costing Systems [ACC-202-01] Meets “Proficient” criteria and demonstrates keen insight into key cost behaviors and cost systems (100%) Justifies the use of job order costing by comparing and contrasting the various costing systems covered in the course (85%) Discusses the use of job order costing but fails to fully or accurately justify its use by comparing and contrasting the various costing systems covered in the course (55%) Does not discuss the use of job order costing (0%) 6 Financial Strategy: Selling Prices [ACC-202-02] Meets “Proficient” criteria and demonstrates strategic ability to propose costing solutions supported by the financial data (100%) Explains and defends the selling prices for grooming, day care, and boarding by citing financial data from the cost-volumeprofit analysis (85%) Explains the selling prices for grooming, day care, and boarding, but fails to fully or accurately defend each price by citing financial data from the cost-volume-profit analysis (55%) Does not explain the selling prices for grooming, day care, and boarding (0%) 8 Financial Strategy: Target Profits [ACC-202-02] Meets “Proficient” criteria and demonstrates strategic ability to propose costing solutions supported by the financial data (100%) Explains and defends the target profits for each area of the business by citing financial data from the cost-volume-profit analysis (85%) Explains the target profits for each area of the business, but fails to fully or accurately defend each one by citing financial data from the costvolume-profit analysis (55%) Does not explain the target profits for each area of the business (0%) 8  5 Financial Strategy: Contribution Margin [ACC-202-02] Meets “Proficient” criteria and demonstrates strategic ability to propose costing solutions supported by the financial data (100%) Explains and defends the contribution margin per unit and contribution margin ratio by citing financial data from the cost-volume-profit analysis (85%) Explains the contribution margin per unit and contribution margin ratio, but fails to fully or accurately defend each by citing financial data from the cost-volumeprofit analysis (55%) Does not explain the contribution margin per unit and contribution margin ratio (0%) 8 Financial Statements: Statement of Cost of Services [ACC-202-02] Meets “Proficient” criteria and demonstrates sophisticated ability to evaluate critical performance measures for strategic planning (100%) Shares the statement of cost of services and logically interprets the business’s performance against the provided benchmarks (85%) Shares the statement of cost of services, but there are inaccuracies in the statement, or the interpretation has gaps in logic or fails to address the provided benchmarks (55%) Does not share the statement of cost of services (0%) 6 Financial Statements: Income Statement [ACC-202-02] Meets “Proficient” criteria and demonstrates sophisticated ability to evaluate critical performance measures for strategic planning (100%) Shares the income statement and logically interprets the business’ performance against the provided benchmarks (85%) Shares the income statement, but there are inaccuracies in the statement or the interpretation has gaps in logic or fails to address the provided benchmarks (55%) Does not share the income statement (0%) 6 Variance Analysis: Identify [ACC-202-02] Meets “Proficient” criteria and demonstrates sophisticated ability to evaluate critical performance measures for strategic planning (100%) Accurately identifies all variances for the direct labor time and the materials price (85%) Identifies variances for the direct labor time and the materials price, but fails to fully or accurately identify each (55%) Does not identify variances for the direct labor time and the materials price (0%) 6 Variance Analysis: Significance of the Variance [ACC-202-02] Meets “Proficient” criteria and demonstrates sophisticated ability to evaluate critical performance measures for strategic planning (100%) Evaluates the significance of the variances in terms of their potential to impact future budgeting decisions and planning (85%) Evaluates the significance of the variances, but fails to fully or accurately identify their potential to impact future budgeting decisions and planning (55%) Does not evaluate the significance of the variances (0%) 7 Addendum: Classify Costs [ACC-202-01]  Accurately classifies all costs in the “Cost Classification” tab of the workbook (100%) Classifies costs in the “Cost Classification” tab, but fails to fully or accurately classify each (55%) Does not classify costs in the “Cost Classification” tab of the workbook (0%) 6  6 Addendum: Contribution Margin [ACC-202-01]  Determines the contribution margin per unit and contribution margin ratio in the “Contribution Margin Analysis” tab of the workbook (100%) Determines the contribution margin per unit and contribution margin ratio in the “Contribution Margin Analysis” tab of the workbook, but fails to fully or accurately complete the analysis (55%) Does not determine the contribution margin per unit and contribution margin ratio in the “Contribution Margin Analysis” tab of the workbook (0%) 6 Addendum: BreakEven Points [ACC-202-01]  Determines the break-even points for achieving the target profits in the “Break-even analysis” tab of the workbook (100%) Determines the break-even points for achieving the target profits in the “Break-even analysis” tab of the workbook, but fails to fully or accurately complete the analysis (55%) Does not determine the breakeven points for achieving the target profits in the “Breakeven analysis” tab of the workbook (0%) 6 Effective Business Communication [ACC-202-02] Meets “Proficient” criteria and demonstrates sophisticated ability to effectively communicate to internal stakeholders (100%) Main ideas are clearly communicated and references are properly cited throughout the presentation (85%) There are minor issues with the communication of ideas or use of citations that negatively impact the effectiveness of the presentation (55%) There are critical errors in the communication of ideas that negatively impact basic comprehension of the presentation (0%) 3 Total 100%     7 Appendix  Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can be creative in deciding the name of your business (e.g., “Inspiring Dog Care”), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below.  There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services.   Note: For simplicity, base all calculations using 30 days in each month.  You estimate the following staffing needs:    A groomer who will be paid $12/hour and work 40 hours a week  A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month   A receptionist who will be paid $8.50/hour and work 30 hours a week  A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month  A complete list of additional costs is provided below:   Food and water bowls: $3.59/unit  o Daycare: Two bowls last for every 75 dogs that attend daycare. o Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times.  Fencing for daycare area: $1,249; installation of fencing: $1,000  Dog grooming arm: $300  12 kennels: $9,500; depreciation is $80/month  Rent: $650/month; allocate based on square footage  Utilities/insurance: $600/month; allocate based on square footage  Grooming table: $900  Grooming tub: $2800  8  Heating system: $10,000; depreciation is $83/month; allocate based on square footage  Clippers: $136.99; can be used for 100 grooms  Shampoo: $103.96 per five-gallon pail, which can be used for 100 grooms   Cage bank: $2200 per set of 5  Salon Tuff Capri mobile carry cart: $90  Towels: $34.99 per 12 pack o Day care: You need to have 12 towels for every 25 dogs.  o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day.   Scissors: (1) 7-inch straight is $194.99, and (1) ear-and-nose is $7.49; each can be used for 200 grooms.  Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day.  Cleaning products: o Odoban: $14.55/gallon: Each area will dilute 1 oz to 1 gallon of water; allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 gallon of water; allocate based on square footage.  Dryer: $1250  Rubberized flooring for day care: $3800  Scenario: Prior to Opening, Part II: Your market research indicated the following price ranges as optimal for your area:   Dog Day Care o With pricing at $18 per dog per day, you can expect to have 22 dogs per day. o With pricing at $20 per dog per day, you can expect to have 15 dogs per day. o With pricing at $25 per dog per day, you can expect to have 10 dogs per day.   Overnight Boarding o With pricing at $25 per dog per day, you can expect to have 12 dogs per day. o With pricing at $28 per dog per day, you can expect to have 10 dogs per day. o With pricing at $30 per dog per day, you can expect to have 7 dogs per day.   Basic Groom o With pricing at $25 per groom, you can expect to do 5 grooms per day. o With pricing at $30 per groom, you can expect to do 4 grooms per day. o With pricing at $35 per groom, you can expect to do 3 grooms per day.  Additionally, you need to compare your break-even points for the following target profits for each area of your business:  9   Day Care o Break-even o $417 target profit each month o $667 target profit each month   Boarding o Break-even o $583 target profit each month o $909 target profit each month   Grooming o Break-even  o $1,000 target profit each month o $1,500 target profit each month  Post-opening Scenario: Your angel investors are silent in relation to the business; however, they require board meetings for status updates on the company’s financial health. Therefore, you need to analyze your company’s performance over the last month using the data provided below.   Note: Your instructor will create an announcement sharing the income statement data by the end of Module Four. All of the data you need for the cost-ofgoods-manufactured statement can be found in the “COS Schedule” tab of your workbook.   For your variance analysis, use the following financial data:  Direct Materials/Labor Original Projection Actual  Shampoo 1000 ounces ($2/groom) 1200 ounces ($3/groom) Grooming Labor 1.5 hrs/groom @ $12 2.25 hrs/groom @ $11.50

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