A Supermarket Acquisition Case: Daring's Market

This case chronicles the growth of a family-owned retail food store business across three generations. Stange’s, Inc. is now managed by the grandsons of the founder, John Stange, Sr. Recently, the opportunity arose to purchase Daring’s Market, a well-established local grocery store. Students will assume the role of business valuation consultants and prepare pro-forma financial statements for management. This business valuation engagement will utilize several approaches to determine an appropriate asking price, including a free cash flow model and an earnings-based estimate approach

LAW ENFORCEMENT OFFICERS AND AGENCIES Georgia Bureau of Investigation: Provide Records Related to the Prosecution of Certain Offenses to Potential Employers Involved in Caring for Minor Children, the Elderly, or the Mentally Afflicted

The Act authorizes the Georgia Crime Information Center to release a first offender\u27s record of arrests, charges, or sentences for certain sexual offenses to public schools, private schools, child welfare, nursing homes, personal care homes, or any person or entity providing healthcare, day care, or services to children, the elderly, the mentally ill or the mentally handicapped when the first offender has applied for employment therein

LAW ENFORCEMENT OFFICERS AND AGENCIES Georgia Bureau of Investigation: Provide Records Related to the Prosecution of Certain Offenses to Potential Employers Involved in Caring for Minor Children, the Elderly, or the Mentally Afflicted

The Act authorizes the Georgia Crime Information Center to release a first offender\u27s record of arrests, charges, or sentences for certain sexual offenses to public schools, private schools, child welfare, nursing homes, personal care homes, or any person or entity providing healthcare, day care, or services to children, the elderly, the mentally ill or the mentally handicapped when the first offender has applied for employment therein

The 150-hour Requirement For CPA Licensure: One Institution's Response

Virtually all states now require candidates for the Certified Public Accountant (CPA) examination and subsequent licensure to have completed 150 semester hours of college education.  The rationale behind this requirement is to improve the preparation of students entering the profession and to increase their chances of successful completion of the exam as well as ensuring a well-rounded entrant into the profession.  This paper presents the findings of one institution's reaction to this challenge.  Sixty-nine junior and senior accounting majors at an AACB-accredited institution were surveyed regarding how they would satisfy the requirement.  The vast majority of respondents intending to become 150-hour compliant, indicated their intent to fulfill the requirement through the completion of additions coursework, primarily in the summer semesters before commencing full-time employment and to do so within four years.  On-line courses were reported to be the primary means of fulfilling the requirement.  Cost and convenience of acquiring the credits were the most significant determinants in completing the credit hours.  The intended coursework and subject matter was primarily non-business related.  The implications of the findings should be of interest to current and future students, academicians and the employing firms

Ignorance Isn\u27t Strength: The Need for Secondary Education to Address Fake News

The way people, and notably young people, are receiving information about the world has changed. Gone are the days of reading trusted print newspapers and in are the days of immediate accesses to information from a variety of sources shared virally through social media profiles and platforms. Students are living in a time period where the term “fake news” is continually mentioned throughout politics and mass media, yet their education rarely addresses these realistic concerns about how people are discovering and sharing information. Research has suggested the ways in which we believe students know how to use the internet due to their frequent usage of it is blatantly false. We need to provide opportunities to students to learn about and detect the ways in which information they come across on the internet can be false in order to ensure we are teaching appropriate 21st century life skills and to keep safe the role of democracy in society

Optimizing Resource Allocations With A Strategic Focus: An Accounting Perspective

This case focuses upon the pharmaceutical industry and key financial and strategic management decisions. An international pharmaceutical firm plans to launch a new product. The organization must decide whether or not to increase their internal sales force or hire a Contract Sales Organization for the product launch. Students will have to analyze the quantitative cost information as well as consider qualitative considerations

Cost-Volume-Profit Modeling: A Strategic and Financial Approach

Set in the context of a youth soccer tournament, this case study addresses critical accounting and business topics such as cost-volume-profit analysis, identification of business processes and internal controls and the internal control environment.  Students are expected to make business decisions based upon financial and strategic analyses.  In addition, the case requires students to identify weaknesses with internal controls and most importantly, make suggestions to strengthen the control environment

Alien Registration- Larkin, Joseph W. (Portland, Cumberland County)

https://digitalmaine.com/alien_docs/31400/thumbnail.jp

The Young Professional: A Personal Budgeting Challenge

A common dream of many college students is to have a job within their chosen field awaiting them when they graduate. However, given the economy and other situational factors, this may not become a reality for all students. In this case study, a soon-to-be-graduate, Kate Denny, has been fortunate enough to have received a job offer in her chosen field commencing upon graduation. She has worked extremely hard to place herself in this situation. Offered, what she considers a generous starting salary and benefits package, she is beginning her journey into the real world and living independently and being truly self-supportive. However, she is not quite sure whether or not she will be able to live within her means, support herself, fulfill her obligations and at the same time, live the good life of a young professional. A personal budget is what Kate needs. She seeks your advice and counsel to help her manage her finances so she can have her cake and eat it too

Reversible positioning of single molecules inside zero-mode waveguides

We have developed a hybrid nanopore/zero-mode waveguide device for single-molecule fluorescence and DNA sequencing applications. The device is a freestanding solid-state membrane with sub-5 nm nanopores that reversibly delivers individual biomolecules to the base of 70 nm diameter waveguides for interrogation. Rapid and reversible molecular loading is achieved by controlling the voltage across the device. Using this device we demonstrate protein and DNA loading with efficiency that is orders of magnitude higher than diffusion-based molecular loading.R21 HG006873 - NHGRI NIH HHS; R21-HG006873 - NHGRI NIH HHSPublished versio