Acc/230 Week 2 Assignment Lucent Technologies Case

Week 2 Individual: Lucent Technologies Case Assignment: Read Case 2. 1: Lucent Technologies on pp. 79 and 80 (Ch. 2) of the text. Compose a 500- to 750-word paper that includes your answers to questions 2-4 on p. 79. Question #2: Evalutat the asset, debt, and equity structure of Lucent Technologies, as well as trends and changes found on the common-size balance sheet. After reviewing the case of Lucent Technologies, we discover that the assets for Lucent Technologies suffered a decline between 2003 and 2004.According to the information provided in the case revealing, the current assets in 2003 was 49. 4% of Lucent Technologies total assets, whereas the current assets in 2004 decreased to 48. 5%. Although, after reviewing the case the percentage of inventory rose from 4. 0% in 2003 to 4. 8% in 2004. We can then calculate there is about a 20% increase in the total inventory holdings. Also it is apparent that Lucent Technologies entire assets in 2003 was 24% and had a decrease in 2004 t o about 20%. This can be measured by the company's cash equivalents and cash.The total debt structure of Lucent Technologies decreased between 2003 and 2004. Lucent Technologies had a decrease in their current liability. In 2003 their current liability was 25. 6% and decreased to 24. 3% during 2004. According to the debts that increased from 23% in 2003 to 26. 4% a year later in the company's total liability, the debts of Lucent Technologies would be considered long term. In 2003, Lucent Technologies had decreased in the representation of total liabilities and shareholders equity on the equity side for Lucent Technologies when compared to a year later.Improvements can happen and the situation of the company now can improve as the year progresses so the company won't look deficit. Question #3: What concerns would investors and creditors have based on only this information? Based on only this information for Lucent Technologies, a concern investors and creditors would have when lookin g at this balance sheet would be the debt structure. When looking at the given information we see a decrease in the total liability, but an increase in the long term liabilities.This could caurse harm to the company since the current liabilities are decreasing from one year to the next. Although, since there is an increase shown for the long term liabilities it balances out to prevent showing a loss. The equity portion is in a superior position for the company. In conclusion, with the given information, Lucent Technologies has been improving looking at 2003 and 2004 and will continue to improve steadily. Question #4: What additional financial and non financial information would investors and creditors need to make investing and lending decision for Lucent Technologies?Some additional financial information that investors and creditors would need in order to make investing and lending decisions for Lucent Technologies would be the company's financial statements. Investors and creditor s would need financial statements for Lucent Technologies because the financial statements contain all the financial information that the investors and creditors would need to make sound investing and lending decisions for Lucent Technologies. The financial statements are the inner workings in a company.The financial statements of a company can be looked at and compared with previous years, in order to find trends in the financial statements and guide investors and creditors to figure out where the company stands and what direction the company may have facing them. Some nonfinancial information that investors and lending decisions for Lucent Technologies would be to know the operating units were created to work together in order to provide cost-efficient solutions and innovative for customers. The business structure can sometimes play a key roll in financial decisions.

Free Essays on A Change Of Thought

that Todd Beamer said to a fellow passenger of flight 93 before it crashed in a rural Pennsylvania. Him and the other passengers planned to over power the hijackers and gain control of the plane again. They did not achieve all of their intended plans but were able to save possibly thousands of people from death. This is an obvious example of the heroism in the 21st century. Due to the events of September 11 heroism has been something greatly publicized and appreciated by the whole country. Before September 11th modern heroism was usually thought of a person who was famous or influential. People such as movie stars, sports figures, or other people who appear to be special and amazing in some way. Once 9/11 happened peoples view point on heroes completely changed, and so did the ideas of what heroes do and accomplish. Now attributes of a hero are someone selfless, courageous, giving, companionate, and willing, instead of the idealistic attributes of hers prior to the attacks. Once real people were seen being much more heroic than any movie star or sports figure. They redefined the idea of a hero. Todd Beamer and the passenger of flight 93 are some of the modern heroes that came to light due to 9/11. The firefighters in New York became major heroes in the eyes of all Americans. They displayed all the characteristics of a hero on 9/11 and did it with out even hesitating. Rescue workers and civilians of 9/11 also displayed their abilities to be heroes. Most of the heroes in 9/11 hade to over come a stressful situation, not panic, all were all also in some immediate danger, weather it be their lives or the lives of others, they had a lot of responsibility. Another major attribute that mostly all of the heroes of 9/11 shares is the overwhelming amount of selflessness they have, many died trying to save others. Also in the modern world there are always... Free Essays on A Change Of Thought Free Essays on A Change Of Thought A Change of Thought â€Å"You ready? Ok, lets roll† were the famous words that Todd Beamer said to a fellow passenger of flight 93 before it crashed in a rural Pennsylvania. Him and the other passengers planned to over power the hijackers and gain control of the plane again. They did not achieve all of their intended plans but were able to save possibly thousands of people from death. This is an obvious example of the heroism in the 21st century. Due to the events of September 11 heroism has been something greatly publicized and appreciated by the whole country. Before September 11th modern heroism was usually thought of a person who was famous or influential. People such as movie stars, sports figures, or other people who appear to be special and amazing in some way. Once 9/11 happened peoples view point on heroes completely changed, and so did the ideas of what heroes do and accomplish. Now attributes of a hero are someone selfless, courageous, giving, companionate, and willing, instead of the idealistic attributes of hers prior to the attacks. Once real people were seen being much more heroic than any movie star or sports figure. They redefined the idea of a hero. Todd Beamer and the passenger of flight 93 are some of the modern heroes that came to light due to 9/11. The firefighters in New York became major heroes in the eyes of all Americans. They displayed all the characteristics of a hero on 9/11 and did it with out even hesitating. Rescue workers and civilians of 9/11 also displayed their abilities to be heroes. Most of the heroes in 9/11 hade to over come a stressful situation, not panic, all were all also in some immediate danger, weather it be their lives or the lives of others, they had a lot of responsibility. Another major attribute that mostly all of the heroes of 9/11 shares is the overwhelming amount of selflessness they have, many died trying to save others. Also in the modern world there are always...

Conjugating Comer in Spanish

Conjugating Comer in Spanish Comer is a common Spanish verb to eat and has most of the meanings that the English verb has. Most commonly, comer means simply to consume food through the mouth: Me gusta comer pizza sin anchoas. I like to eat pizza without anchovies.El comer es uno de los placeres de la vida. Eating is one of the pleasures of life.Comieron en el aeropuerto de Lima antes de abordar el avià ³n. They ate at the Lima airport before boarding the plane.Leah come como un pajarito. Leah eats like a bird. Sometimes, depending on the context, comer refers specifically to eating lunch or dinner. Desayunamos en casa y comemos en el camino. Were eating breakfast at home and eating lunch on the road. Like eat up, comer can be used colloquially to suggest immense pleasure: Mi abuela comià ³ el libro. My grandmother ate up the book. Comer can be used figuratively to refer to corrosion, erosion or the eating up of something by natural processes. The translation varies with the context: El mar comià ³ toda la arena. The sea washed away all the sand.El cido comià ³ el concreto de la cisterna. The acid ate away at the tanks concrete. Similarly, the reflexive form comerse can be used in a variety of ways to indicate that something is swallowed up or otherwise consumed or missing:  ¿Cuntas pginas se comieron? How many pages were missing?Parece que se comià ³ la letra N. It looks like the letter N was omitted.La inflacià ³n se come el ahorro de la gente. Inflation is eating up the peoples savings. The reflexive form is also sometimes used to add emphasis. In such a case, the difference between comer and comerse is roughly the difference between to eat and to eat up. Los chicos se comieron todos los dulces. The boys ate up all the candy. Comer is conjugated regularly, following the pattern of beber.

What Is a 529 Plan How Can It Help You

What Is a 529 Plan How Can It Help You SAT / ACT Prep Online Guides and Tips If you want to save in a smart way for college (either for yourself or your child), you’ll want to make the most of your money. One of the best savings plans meant specifically for growing a college fund is called a 529 plan, or a qualified tuition plan. But what is a 529 plan? Like any sort of investment plan, there are several types of 529s, all with their own benefits and drawbacks. In this post, I’ll talk about the basics of 529 plans, why they’re helpful, whether they affect financial aid, and where you can get one. What Is a 529 Plan? According to the IRS, a 529 plan is an investment savings plan with tax incentives (and sometimes other benefits) to make it easier to save for post-secondary education. It’s an account in which you contribute a portion of your income to save for future college expenses. They’re generally run by state governments or education institutions, not banks. A 529 is typically a â€Å"set and forget† sort of savings plan (although you have a few different options that I’ll get to shortly) - you decide to make whatever contributions you’d like and a fund manager makes investment choices for you. Some plans require you to purchase â€Å"packages† to cover future tuition costs, whereas others allow to contribute however much you want, however often you want. One of the things that makes it special is that it can only be used for education expenses in the future, and can be opened by anyone (the saver) for anyone (the beneficiary). The main advantage to having a 529 plan is that earnings (i.e. the money that the plan makes while your money is invested) are not subject to federal tax, and are generally not subject to state tax, when used for educational expenses. Eligible expenses usually include things like tuition, fees, books, room, and board. In sum: You contribute some amount of your post-tax income either on a regular or more flexible schedule. The money you contribute to the plan is invested, and will usually grow (or will be guaranteed to be worth a certain amount in the future). When the plan’s beneficiary wants to use the money for eligible educational expenses, the money can be withdrawn and you don’t have to pay taxes on any money that your plan makes (e.g. capital gains taxes). I’m Still Confused - Why Is a 529 Plan a Good Thing? 529 plans are similar to retirement savings plans in a few different ways. Because people are generally more familiar with the way retirement savings plans work, I’ll use them as an analogy. Just like with 529 plans, there are a few different retirement savings options (e.g. traditional IRA, Roth IRA, 401k), but the bottom line is that they’re all options with tax benefits and incentives to help you save. Depending on what plan you decide to go with, you may have more or less flexibility and/or opportunities for capital gains. As with retirement plans, time is your friend when it comes to 529s - more time means you can contribute more money to the plan, and your money has more time to grow on its own as an investment. You could just stash money away in a savings account, but you’ll probably see less growth due to low interest rates, and you’ll have to pay taxes on any earnings. Just like with any other investment, there is some risk involved in putting your money in some types of 529 plans (I’ll talk more about this shortly). You may not gain as much money as you anticipate, for example. Overall, though, 529 plans are pretty conservative and provide respectable earnings. Once again, time is your friend! This holds true for any investment or savings plan, really - if you give your money more time to earn, you’ll generally be happier with the outcome. Types of 529 Plans There are two main types of 529 plans: prepaid tuition plans and college savings plans. I’ll talk about both of these plans here. Prepaid Plans Prepaid plans are primarily sponsored by states. Investments are â€Å"guaranteed,† which means that your money is certain to be worth a certain amount in terms of tuition (and sometimes room and board) dollars when the beneficiary heads off to college. Ultimately, these plans â€Å"lock in† a certain rate of tuition. Savers purchase â€Å"units† or â€Å"credits† at participating schools (usually public, in-state schools) for future education expenses for a beneficiary. You usually have the option to choose from several available packages that lump units together (e.g. one year of tuition, two years of tuition, tuition plus housing, etc). It’s typical to have the option to pay with a lump sum or with monthly installments. The older the beneficiary is when you start purchasing credits, the more expensive these units become. These plans often have residency requirements, which means you have to live in the state that sponsors that particular plan. You should be able to transfer the value to private and out-of-state schools, but you may not get the full value of your plan (this varies widely by state). Ultimately, prepaid plans are fairly â€Å"safe† because of the guaranteed nature of the investment (although some argue that the deal isn’t as great as it’s made out to be). They are fairly inflexible, however - if the beneficiary chooses to attend a private or out-of-state school, you probably won’t be able to transfer the full value of the plan. Here’s an example of a prepaid plan in action: Let’s say you’re interested in the Florida state 529 prepaid plan for your newborn. There are different packages available, but you choose to buy the four-Year Florida University tuition package. This would cost you $28,888.39 in 2016. In 18 years when your newborn heads off to college, the money you spent in 2016 would cover all tuition expenses at an FL state university, no matter how high the costs are in 2038. College Savings Plans College savings plans are a bit easier to understand than prepaid plans. Simply, a college saver opens an account for a beneficiary (the student) to pay for the student’s eligible college expenses (room, board, tuition, fees). Tax-advantaged college savings plans are usually run by states themselves - some banks offer these plans, but they won’t come with the same advantages that you can get through your state plan. There are often many investment options to choose from, so the saver can freely customize his/her investment. Withdrawals from this type of plan can usually be used at any college or university, which offers a lot more flexibility for the beneficiary when it’s time to head off to college. Your rate of return on your investments will depend on your specific choice of plan, but some college savings plans may earn as much as 3 to 3.5%. The downside to college savings plans is that unlike prepaid plans, your investment is not guaranteed - they’re subject to market fluctuations, just like any other investment. The upside to these plans is the degree of flexibility they offer, both in the beneficiary’s choice of college and the amount the saver chooses to contribute. College savings plans are sort of like this gymnast - they’re flexible but also not afraid of a little risk. Here’s an example of a college savings plan in action: Let’s say you’re interested in a college savings plan for your 8-year-old. You’re not sure where he’ll want to go to school, so you prefer a college savings plan to a prepaid plan because it’s the more flexible option. Your son will be ready to head off to school in 10 years, so you start contributing $5,000 annually to the 529 plan of your choice. Your money is invested in a mutual fund, so you know a certain rate of return is not guaranteed. Your investment does well, however, and you see an annual rate of return at 3.5%. After 10 years you will have contributed $50,000 to the plan, but your ending balance will be $60,710 - you won’t have to pay any taxes on these gains. If you’d put away the same amount into a savings account with an interest rate of 3.5% over 10 years, your ending balance would come to $57,818 (assuming an annual tax rate of 25% on capital gains). Overview: The Main Differences Between Prepaid and College Savings Plans Prepaid Tuition Plan College Savings Plan Tuition Price Lock Locks in tuition prices at certain schools No lock on tuition costs Eligible Education-Related Expenses Generally just for tuition and mandatory fees For all college-related expenses, including tuition, room, board, fees, books, computer Investment Guarantee State plans are guaranteed or backed by the state No state guarantee; your investment is subject to risk just like any other investment (money could fail to grow, or you could even lose money) Age Limits Most plans have an age limit for the beneficiary (student) No age limits; open to adults and children Residency Requirements Most state plans require either the owner (saver) or beneficiary (student) to be a resident of that state No residency requirement, but there may be some limitations in how you can purchase the plan Enrollment Periods Most plans have limited enrollment periods (periods when you can start participating in the plans) Open enrollment; you can start participating whenever you’d like Should You Get a Prepaid or a College Savings Plan? Your choice of 529 plan will depend on a few different factors. First, how much flexibility in school choice are you looking for? Prepaid plans are less flexible, and as such are best for in-state public schools. You should be able to transfer credit from a prepaid plan to out-of-state and/or private schools, but you probably won’t get the full value of the plan. The actual amount that you’d be able to transfer depends on the individual plan. Bottom line: If flexibility is a priority, college savings plans may be the better option. If you’re confident that your child will attend an in-state public school, prepaid plans may be the best fit. Second, what’s your preferred level of risk? Prepaid plans are generally sponsored by the state - the investments, credits, units or whatever you purchase tend to be guaranteed by the state with these plans. College savings plans, on the other hand, don’t generally guarantee returns (unless, of course, they’re sponsored by the state). If the market performs very well your money could do better than you expected in a college savings plan, although the opposite is also true. Bottom line: If you’re particularly risk-averse, you may prefer a prepaid plan. If you value flexibility over the relative safety of a conservative investment, you might be happiest with a college savings plan. Will a 529 Plan Decrease Financial Aid Eligibility? You might worry that having an investment account earmarked for college expenses might decrease student aid eligibility. In reality, a 529 savings plan has little effect on how much money a student will receive in financial aid. 529 plans are considered parental assets. As such, they’re factored into federal financial aid formulas at a max rate of 5.6% - that means that 5.6% of your 529 savings are included in the â€Å"expected family contribution,† the figure that’s so important in the calculation of financial aid. Ultimately, family income is considered a much more important factor when it comes to determining aid eligibility. Learn more about calculating your financial aid eligibility. Where Can You Get a 529 Plan? Each state has its own sponsored 529 plans, but enrollment is sometimes limited based on the type of plan and your own (and/or the student’s) state of residency. You may be able to enroll directly in the plan, but in other cases you’ll have to enroll via a financial broker. To get information on state-specific plans, Google â€Å"[state] 529 plans.† Any page that talks about a state-sponsored plan will have more information about plan details and how to enroll. There are a lot of ads that come up with 529 plan searches, but the first non-ad result is your best bet, like in this example. Summary Hopefully you have a better idea of what 529 plans are and how they can be useful. There are a lot of different options depending on your savings goals, state of residency, and flexibility needs. I encourage you to look at your own state 529 options to see if particular plans appeal to you. If it’s an option, I also encourage you to talk to an expert or trusted financial advisor for advice and guidance! What’s Next? If you’re thinking about saving for college (for either yourself or a beneficiary), pat yourself on the back for being so proactive and forward-thinking. Something else you can do to prepare for the future is learn more about college expenses and how to minimize them. First, check out our complete guide to college costs - this outlines all the obvious and hidden expenses associated with going to college. If you’re surprised by how expensive college really is, you may want to read up on why college costs so much. Don’t get discouraged by these sticker prices, though! To figure out how to tackle these costs, check out our complete guide on how to pay for college (it may not be as daunting as you think). Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

How might we (best) justify the freedom of speech Term Paper - 1

How might we (best) justify the freedom of speech - Term Paper Example This raises questions over the restraint of freedom of speech in protection beyond the minimal principle of liberty. In my own opinion, there exists no single justification that would be sufficient to justify freedom of speech. In this regard, therefore, I would advocate for various justifications based on consequentialist and non-consequentialist approaches. This paper seeks to illustrate various viewpoints to the justification of freedom of speech using the communicative principle (Greenawalt 3-15). The philosophical position of a consequentialist approach contributes to desirable set of circumstances and relies on the association of facts between practice and the expected results of such practice. I agree with the suggestion that the freedom of speech promotes the discovery of truth as put forward by Stuart Mill. Individuals have the capacity to distinguish true ideas from deceitful ideas in reality in the presence of free speech. Thus, people would always demonstration careful understanding in settling for truth. In this case, any claims of value and an understanding by individuals of these claims of value constitute truth. In addition, any sensible idea and level of confidence would make individuals to identify truth and conditions that promote it. By contrast, liberal states object the justification of truth discovery based on an assumption that truth does not exist. In their view, neither truth not its conditions could be identified and if it does, freedom of speech would contradict the existence of various ideas in practicing the discovery of truth (Greenawalt 16-24). Freedom of speech significantly contributes to social stability and the accommodation of competing desires and interests. This usually occurs during the process of learning where individuals discover other people’s desires. Accommodation in free speech creates a balance between conflicting interests using truth in resolving issues of concern such as capital punishment.

Visual Pleasure and Narrative Cinema - Laura Mulvey Essay

Visual Pleasure and Narrative Cinema - Laura Mulvey - Essay Example These are the issues that Muvley is attempting to address using psychoanalysis. In essence, Muvley outlines that the female can only fit within the male dominated society by considering herself as castrated due to her lack of a male sexual organ. In addition, the female also has the alternative of constructing meaning through her child. Muvley continues to outline that the film industry especially Hollywood has not been able to give meaning to the role played by the woman in a perspective that it free of the male perception. According to Muvley, the source of female persecution is the society’s poor understanding of the role of the female and the same aspect is reflected in the film industry. Reading the article has significantly changed my perception of movies especially in the contemporary world where some movies claim that they support feminism. In other words, most movies claim to be supporting the role and position of the woman in the society while in actual sense they are just displaying the woman as a shadow of her male counterpart. The observation also brings into question the strategies that can be employed by the society to ensure that the female is adequately represented and that she can be able to identify with female protagonists in films. An example of such a film is the movie A League of their Own. The film recounts the story of women who engage in professional baseball after most of the men are sent to war during the 2nd World War. Although the film might be taken as a film emphasizing on gender equity because the female has been given the chance to demonstrate her skills in a male sport, there are aspects in this photo that indicate that the female is still a shadown of the male. The photo displays the female as being strong and bold and even managing to take a role in a sport that was previously known to be

Character analysis of the book Crooked letter, crooked letter by Tom Essay

Character analysis of the book Crooked letter, crooked letter by Tom Franklin - Essay Example The novel, â€Å"Crooked Letter, Crooked Letter† can be considered as a literary piece catering the themes of a thriller. However, at the same plane, the novel is undoubtedly one of the powerful redemptive studies of characters which make it a psychological tale as well. This essay intends to explore the subtle intricacies of human character presented in the novel, â€Å"Crooked Letter, Crooked Letter† and therefore forms one of the best suitable and apt formative studies for the character analysis. At the outset of the novel, the readers are introduced to a masked man mysterious in nature committing various crimes. However, browsing through the pages of this crime thriller, any sensible mind would be easily able to judge the novel from a different realm as well. An undefined story of friendship lies at the centre of the novel which generates a different flavor for the novel. At this paradigm, the readers are introduced to two characters quite opposite to each other. The characters are Silas Jones, who was called â€Å"32† a name he got from his jersey in high school athlete team and the lonely, Larry Ott. He also receives a nickname but quite opposite to Jones. He receives the name of â€Å"Scary Larry† after the lineage of the boy with the disappearance of a girl whom she takes for a drive and a date. However, with the development of the novel, the characters conceived by Franklin appear to be quite credible characters with much impression from the real life and flawed by the pragmatic traits of mundane human nature. Larry Ott is a white from a lower-middle-class family and Silas Jones was a black boy who used to stay in a cabin at rent within the premises of the property owned by Larry’s father. Silas was a poor boy from a sole black mother. Their childhood was therefore marked by a total difference of socio-economic parameters and they used to hardly interact with