Tuesday, May 19, 2020

Prison Gangs - 3155 Words

Prison Gangs Prison Gangs According to (Wikipedia) a prison gang is a term used to identify any type of gang activity in prisons and correctional facilities. The difference between prison gangs and street gangs has become unclear because gang members are in and out of the prison system according to the (Street Gangs and Interventions: Innovative Problem Solving with Network Analysis, Office of Community Oriented Policing Services, 2005). Prison gangs offer more than just simple protection for the members in prison; many prison gangs are responsible for drug, tobacco and other contraband handling. Prison gangs often seek to intimidate other inmates and bribe or intimidate prison staff. Prison gangs are a large influence of organized†¦show more content†¦Bangers sent to prison come out looking bigger, stronger, with new enemies, and are hungry to get back on the streets. In an article written by (Steven Krytak from the Austin Legal) there were 18 gang members of Texas prisons that were indicted. In Aus tin there was a mass roundup of Mexican Mafia members and the authorities were able to round up 18 members of this gang. The gang was known for conspiring to distribute cocaine and heroin. The Mexican Mafia members in Austin dominate the Texas prisons throughout the state. The gang recruits members while in prison and upon release that individual will join the street gang. Some of the members who were taken into custody were suspects in a killing of a 35 year old man. During this round up there were multiple suspects taken into custody for murders, drug related charges, many of which were distributing cocaine. In the same article it talks about last year in San Antonio three members were involved in committing nearly two dozen murders. These are the people who are in the prison systems in Texas. Imagine those individuals who join while in prison and are released into society. During this round up the Mexican Mafia General Jacinto Navajar and two lieutenants were found guilty of cons piracy; both were sentenced to life in prison. Many gangs are identified by tattoos the Mexican Mafia has a certain tattoo that is identified as what appears to be an eagle with a snake in its mouth and the word Mexican underneath. In anShow MoreRelatedPrison Gangs2927 Words   |  12 PagesPrison Gangs Michael Dooley Aiken Tech CRJ 242.013 Prison Gangs Prison gangs are flourishing across the country. Organized, stealthy and deadly, they are reaching out from their cells to organize and control crime in Americas streets. Law enforcement personal began to systematically monitor gang activities in the 1970s. Working together, their initial attempts were to identify only gangs which had some semblance of formal structure, a constitution, bylaws, mission statement, or some identifiableRead MoreWhat Are Prison Gangs? Essay1080 Words   |  5 Pages What are Prison gangs? This is a criminal association that is formed in the penal system and operates within the prison system in the United Sates. Prison gangs identify themselves with symbols, tattoos, and calls (by yelling out a chant, phrase, or word/number). Prison gangs go decades back and are still present in the prison system. What is a Prison gang initiation? It’s when current gang members induct a non-gang member into full membership. Ways of initiation include: (1) BeatRead MoreGangs in Prison Essay1447 Words   |  6 PagesIntroduction Prison gangs are originally formed by inmates as a way of protecting themselves from the other inmates. These gangs have turned out to be violent and thus posing a threat to security. This paper will have a look at the different gangs in prisons, their history, beliefs and missions, and the differences and similarities in these gangs. The Aryan Brotherhood The Aryan Brotherhood started in 1964 was founded by Tyler Bingham and Barry Mills who were white supremacists and Irish AmericanRead MoreThe Endless Battle with Prison Gangs1689 Words   |  7 PagesEndless Battle with Prison Gangs As the years pass, the rate of gang affiliated crimes in the Unites States has progressed extensively, accumulating more inmates into our major prisons doubling the maximum occupancy that the jails can hold. In the U.S there are currently 33,000 active violent street, motorcycle, and prison gangs with a recorded 1.4 million members combined. The registered number of police officers is a mere 683,396; which is not even half of our countries gang population. IncrediblyRead MoreSecurity Threat Groups And Prison Gangs1665 Words   |  7 PagesSecurity threat groups and prison gangs are responsible for a lot of the crimes that occur in prison. Well-organized and highly structured prison gangs who have leaders and influences have been around decades. Gangs in prison can be described as groups whose activities pose a real threat to the safety of the institutional staff and other inmates and also to security of the correctional institution (Beth, 1991). These gangs always have strong lead ers and use that leadership role to their advantageRead MoreTaking a Closer Look at Prison Gangs1157 Words   |  5 PagesPrison Gangs Ever since the creation of the first prison gang the ‘Gypsy Jokers’, gangs in prisons have been a handful for officials trying to provide safety and security not only for corrections workers but for inmates as well. Prison gangs have been responsible for carrying out any number of illicit activites behind bars, these include but may not be limited to: gambling, drugs, protection, and prostitution (Knox, 2012). Over the years research for prison gangs proves difficult because of theRead MoreEssay on Prison Gangs: Gangs and Security Threat Group Awareness2814 Words   |  12 Pagesthe major problems of corrections today is the security threat group - more commonly known as the prison gang. A security threat group (STG) can be defined as any group of offenders who pose a treat to the security and physical safety of the institution. Throughout the 1960s and 1970s, prison gangs focused primarily on uniting inmates for self protection and the monopolization of illegal pri son activities for monetary gain (F.B.P., 1994, p. 2). STGs are mostly divided along racial lines andRead MorePrison Gangs : The United States991 Words   |  4 PagesThe fact that prison gangs are not visible to the public makes them seem unknown to the public eye, however the pose the same threats to the United States as all other gangs. Prison gangs are also often written off and forgotten about by authorities due to fact that they are incarcerated. â€Å"Due to their seclusion from the public and their minimal visibility, prison gangs are difficult to target and are thus frequently overlooked as threat actors, which enables them to commit various crimes withoutRead MorePrison Gang Integration And Inmate Violence1400 Words   |  6 PagesIntroduction The reality of prison gangs cannot be over look. Many inmates join gangs for safety and protection during their incarceration. â€Å"Prison gangs is an organization which operates within prison systems as a self-perpetuating entity, consisting a group of inmates who establishes and organize chain of commands† (Pyrooz Mitchell). They also are governed by an established prison code. Research has shown that prison gangs have effects on non-gang members and the prison system. I will examine tenRead MorePrison Gangs And The Criminal Justice System2009 Words   |  9 Pages000 gang members in the United States and that 24,250 of them are prison gangs, since the data research was done in May of 2017 (Statisticbrain.com)! You rarely hear about prison gangs because everything that goes on is inside the prison. When people do hear about prison gangs, it’s normally from a TV show or movie which leads the watchers to perceive prison gangs based on what they’ve watched. Typ ically, motorcycle gangs and street gangs are the most commonly heard about unlike prions gangs. I believe

Sunday, May 17, 2020

Conflict Management Effective Communication - 1276 Words

Conflict Management: Effective Communication In Critical Areas Everyday nurses are confronted with responsibilities; tasks and providing care for their patients in environments that require cooperation, and most importantly communication. In the Intensive Care Unit (ICU) and Emergency Room (ER) where I work, tensions, acuity and a plethora of other stressors tend to run high. In these critical areas conflicts between co-workers, patients and families can occur rapidly and frequently. In reading Dialogue Heals these conflicts commonly experienced by healthcare personnel are broken down into seven distinct categories with examples and a brief example of how to communicate about the issue. Crucial Conversations: Tools For Talking When the Stakes are High gives a thorough review of identifying, addressing and progressing critical conversations by helping identify barriers that are often encountered when the conversation turns vital. Communication is such an important issue, thirteen years after the initial implementation it is still the second Natio nal Patient Safety Goal provided by The Joint Commission because of it’s effects on patient care (Davis, Lockhart, Landon Henry, 2014). This paper will give a personal example as to why it is important to get a dialogue open before the problem compounds and produces adverse effects. The event I choose to discuss happened in the ICU of a hospital I was recently off orientation in. Upon running my rhythm strip and going over to takeShow MoreRelatedEffective Communication, And Conflict Management938 Words   |  4 Pagessuccessfully. Research has shown that the most interruptions were from conversations with other personnel or stopping to do another patient care task (Yoder et al., 2015). The purpose of our paper is to discuss how collaboration, effective communication, and conflict management can improve the nursing medication administration process by both the intraprofessional and the interprofessional teams. The intraprofessional team is comprised of nurses that work on the unit and nurses who work on other unitsRead MoreHealth Care and Communication Essay879 Words   |  4 Pages It is important that peers communicate effectively with one another in the health care environment. Parvis (2001) discusses the importance of effective communication practices that promote peer-to-peer collaboration among colleagues, and advocates open sharing of thoughts, ideas. The willingness to actively participate in events that encourage open discussions is equally important. The definition of public speaking (as cited in the American Heritage College Dictionary) is â€Å"the expression of oneselfRead MoreThe Reluctant Workers1181 Words   |  5 PagesBus 375 – Project Management Homework Assignment #1 Strayer University 1. Identify and analyze three of the core skills that were at play in the case of the reluctant workers, referencing the ten skills described in Chapter 4. In the Reluctant Workers case study there were three core skills directly related to proficiency in effective program management at play: Team Building, Conflict Resolution and Leadership. I will discuss theseRead MoreProject Communication Management1001 Words   |  5 PagesProject Communication Management A failure to communicate is often the greatest threat to the success of any project, especially information technology projects. Communications is the lubricant that keeps a project running smoothly. Project communications management involves communication planning, information distribution, performance reporting, and stakeholder management. Communications planning involves determining the information and communication needs of the stakeholders. For exampleRead MoreSolutions to Communication Problems1241 Words   |  5 PagesName Instructor Task Date Solutions to Communication Problems Introduction Organizations and institutions are bound to suffer from severe communication problems from time to time. It is widely accepted that communication constitutes the lifeblood of any organization and, therefore, any organization that experiences a breakdown in communication is not likely to live very long since numerous problems will arise that will ultimately cripple the organization and cause it to die (Carpentier 64). ThereforeRead MoreThe Role of Negotiation in Conflict Resolution Essay examples1516 Words   |  7 PagesThe role of negotiation in conflict resolution Introduction Conflict or disagreement over the range of issues has become inherent aspect of modern organisational life. People from different cultural and education background work in an organisation. People working in an organisation may possess different goal and interest. People working in organisation may tend to different over a range of issues including organisational politics, organisational procedure, personal preference or political preferenceRead MoreEffective Communication And Constructive Feedback For Managing Conflict1607 Words   |  7 PagesConflict is inevitable in the workplace. Where there are people, there will be conflict. Nurses work in highly stressful and demanding environments which is why it is important that student nurses learn to adopt techniques and skills that will assist them in managing conflict. Assertive communication and constructive feedback are strategies that can assist in managing conflict. It is important that student nurses be taught strategies on how t o cope with conflict as poorly managed conflict can resultRead MoreTechniques For Effectively Manage Conflict1208 Words   |  5 Pages Techniques to Effectively Manage Conflict Kaitlin Hodges Indiana University Northwest Techniques to Effectively Manage Conflict The medical profession relies heavily on collaboration and teamwork. Whether the professional is performing surgery or providing care to a sick child, the medical team is obligated to work together in order to efficiently accomplish common goals. However, when individuals are brought together as a team, differences in opinions, interests, knowledgeRead MoreHuman Resource Management And Risk Management1415 Words   |  6 PagesThe Human Resource Management/Risk Management Interface Like risk, human resources are pervasive in the business. Human resource management is most effective when integrated with decision making throughout the business. This leads to recognition that each production, financial, and marketing decision has a human component or influence. Which choice is made, how the decision is carried out, the follow-up and monitoring depend on people. Isolating management team and employee issues from productionRead MoreDiploma Assessment Cover Sheet Letter1448 Words   |  6 Pages Importance of effective communications in business leadership Importance of Effective Communications in Business Table of Contents Executive Summary Introduction Effective Communication in Management Requires Great Speaking Skills Coaching and Keeping the Information Flowing Conflict Resolving Effective Communication in Entrepreneurship Helps in Sorting Logical Point in Sequences Communication Between Business Owner and Consumer Should be Fluid Communication in Business Development

Wednesday, May 6, 2020

Fallacious Arguments In the Declaration of Independence...

Fallacious Arguments in the Declaration of Independence nbsp;nbsp;nbsp;nbsp;nbsp;The Declaration of Independence is among the most profoundly interpreted and fiercely discussed documents in modern history. Most likely because of its rhetorical style and numerous fallacious arguments that are found. The colonists’ use of persuasion to influence by using repetition to achieve their means. The Declaration of Independence is what 56 colonists saw as a logical course of action. What you must ask yourself is: What was considered logical in 1776? nbsp;nbsp;nbsp;nbsp;nbsp;The rhetorical style uses persuasive ideals in the use of language. For example, in the first sentence of the second paragraph, the parallel structure and†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;The primarily fallacious argument is that of general rule, assuming that something is true in general in every possible case. for example, the first sentence in the second paragraph that evokes a partial truth that all men are created equal. When in fact the writers mean that only white land owners were considered equal because they didn’t consider black men to be humans much less women to equal as well. So saying â€Å"We hold these truths...† is ironic because it is in fact not true in their minds that all men are created equal. nbsp;nbsp;nbsp;nbsp;nbsp;The second fallacious argument, as the Ad Hominem. Which is that of attacking of the person instead of the his argument. This is because the list of grievances in the second part of the document. The redundancy of â€Å"He has--† with only judgment from the colonist point of view because of course they are not aware of the the Kings point of view because they are not the King. Therefore, the Ad Hominem is the correct argument in this case due to the attack towards King, not his argument. nbsp;nbsp;nbsp;nbsp;nbsp; The affects of the the arguments have both negative and positive outcomes depending on how you perceive them. There is the response of freedom to a â€Å"free† nation, and that is what we as Americans celebrate every Forth of July, or there is the ironic way that all Americans are now seen as equal to any other person. Either way you look atShow MoreRelatedThomas Jefferson Is Responsible For Not Only The Highest1413 Words   |  6 Pagesalso the lowest. Thomas Jefferson authored the Declaration of Independence which would become the basis for the principles of liberty and equality globally. However, Thomas Jefferson also authored a book titled Notes on the State of Virginia that would become the foundation for racist stereotypes throughout much of American literature. Renowned African American authors from that day forward were, and are still today, forced to confront the fallacious assertions that Thomas Jefferson makes in NotesRead MoreThe Reasons Why Colonists Were Colonists From The British And The Loyalists Were Loyal1952 Words   |  8 Pagesor loyalists. Sometimes they chose sides according to what was happening in their own communities and what their personal needs were or If people they did not get along with did not want independence, they might take the revolutionary side. If their rivals were the ones who came up with the idea of independence, they are known as loyalists because of their rivalry with the revolutionists. Some people felt it would be better off if the colonies stayed in British power. Some of these people were afraidRead MoreAmerican Revolution Dbq5241 Words   |  21 PagesAmerican Revolution DBQ AP US History Mr. Hodgson Question From the late 1760s to July 4,1776, American colonists moved from merely protesting the decisions of King and Parliament to a Declaration of Independence and a Revolutionary War to overthrow that authority. Using both your own knowledge and the documents provided, identify and discuss the turning points which marked this changing relationship. Document A Document B SOURCE: George Hewes, 1773 - FirsthandRead MoreCapital Punishment: The System that Buries Its Worst Mistakes2130 Words   |  9 Pagesabolished from the United States’ criminal justice system. Capital punishment has been around in the United States since the early 1600s; it was a penalty for breaking common law. It was enforced in the American colonies prior to the Declaration of Independence being written. The first recorded death sentence was in 1608, given to Captain George Kendall, who was executed by firing squad (Capital Punishment in the United States). In earlier times, the method of execution was immensely gruesomeRead MoreMODR 17608087 Words   |  33 Pagesfacts and spin them to your advantage not in a way that accurately reflects the truth. Or to spin them reversely to oppose your opponent. To raise emotions, prejudice, and ignorance in poorer and less-educated. Lecture 3: In order to have an argument we need two related claims. One claim supports the other. The supporter claim is premise. The supported is the conclusion. The process is inference. A claim is a statement that can be true or false. - Questions are not claims. Unless they’reRead MoreLogical Reasoning189930 Words   |  760 Pagesstructure of arguments. David M. Adams, California State Polytechnic University These examples work quite well. Their diversity, literacy, ethnic sensitivity, and relevancy should attract readers. Stanley Baronett. Jr., University of Nevada Las Vegas Far too many authors of contemporary texts in informal logic – keeping an eye on the sorts of arguments found in books on formal logic – forget, or underplay, how much of our daily reasoning is concerned not with arguments leading to truth-valued

Comapring Father/Daughter Relationships in King Lear and...

Father/Daughter Relationships in King Lear and A Thousand Acres The bond between a father and a daughter stands as one of the strongest emotional bonds present within many families. From the moment their little girls emerge from the womb to the moment their young women marry, the father reigns as the head of the household, the controller, and the protector. Though this rings true for many families, sometimes Daddys little girls make all the rules. They possess the ability to acquire what they want through their incessant whining, crying, and batting of their eyelashes. Daddys little girls assert control over most situations and possess negotiating skills that rival those of the best Wall Street stockbrokers. Pulling at Daddys†¦show more content†¦King Lear wants to give his favorite daughter Cordelia the kingdom, but Cordelia remains unable to acquire the land with her being the youngest and not the eldest. Lear then devises the love test to avoid the order of succession rule. The love test is childish, foolish--but very human (13 Knight ). He loves her so much that he wants her to have everything. During the love test, Goneril and Regan smother the king with exaggerated words of praise and pretended love, but Cordelia tells Lear that she loves him, According to my bond, no more, no less (I.i.94). Lear flies into a rage upon hearing this because he provides his favorite daughter with a chance to profess her love, and she refuses. This hurts him so he divides the kingdom between Goneril and Regan. Cordelia knows that her sisters possess a fierce hatred of cruelty and deceitful wickedness (117 Harbage). She warns them to take care of their father saying, Time shall unfold what plighted cunning hides,/Who covers faults, at last with shame derides ( I.i.283). She knows that sooner or later their darkness will come to the light. Larry Cook serves as the Lear-like character in A Thousand Acres. Unfortunately, alcoholism stands as his fatal flaw, and in a drunken state he cuts his favorite daughter, Caroline out of her share of land. Caroline feels uncertain about farming the land so she simply says, I dont know(38 Smiley). Carolines statement hardly

WLAN Tools in an Enterprise Setting

Question: Discuss about the WLAN Tools in an Enterprise Setting. Answer: Introduction Overhauling the cloud network at systematic intervals would not give the wireless system which need to reinforce the client request of IT. The cloud computing provide a centralized system to manage the entire organization network via internet. This report includes the architecture of the Cloud managed the wireless network . The architecture describes the detail systematic description of cloud wireless system. Moreover, the system advantages and the disadvantages also include with this report to give overall benefits and drawback of the cloud managed the wireless network to the readers. System Architecture Cloud Managed Wireless Networks (CMWN) convey the benefits of the cloud network to large organization, carrying modest to apply, financially savvy remote and wired systems which can be managed centrally and can be maintain and controlled by the help of internet. In the starting of the cloud managed wireless network used the access point which is very much restricted. But now the support of some wired system, centralized application, the cloud managed wireless network provide an undeniable contrasting option for the cloud users to manage their entire system through cloud with the help of one centralized system]. In this Cloud Managed Wireless Network, the entire administration system, and the controlling activity is facilitated from the cloud. Moreover, the information plane movement, and the devices information also manageable from the cloud. It is vital that the information remains from the cloud and this permits the organization to keep up their security activity and control it ove r the cloud. The cloud managed wireless network system permits the numerous clients to be overhauled without information or administration cover. The virtual cloud and the physical based system assets adjust to extension of network otherwise withdrawal the given separate client request. Ordinarily, cloud managed wireless networks utilize some membership based valuing model for the cloud facilitated benefits notwithstanding the buy or rent of the on commence gadgets. Schools, independent company, centers, lodgings, venture and retail with home and branch workplaces can receive extensive rewards by utilizing the approaches of Cloud Managed wireless Network. The remote and littler areas are not staffed regularly with adequate on location IT to give support to the more conventional on introduce oversaw arrangements. On the other hand, a cloud managed wireless network could conceivably be a solid match for bigger associations that have officially worked out their remote/wired foundation and have the a ssets to oversee it. The cloud-managed the wireless network is connected to one centralized network where all the wireless networks are related to the cloud. One wireless device or access point is attached to the cloud, and all other branches devices are connected to the cloud. The main access point controls all the other wireless devices. Advantages of Cloud managed wireless network The major aim of the cloud managed wireless network is to create a wireless system to manage the entire organization network, devices and information from a centralized system over the internet. The advantages of cloud managed wireless network are following: The cloud-managed wireless network gives an intense unified administration framework to wipe out the unpredictability and cost of the conventional remote system or framework. The primary control and administration usefulness is put in the cloud. Hence, the clients did not require to place remote gadgets in all position to control. The administration is brought together while get to focuses can undoubtedly be disseminated all through different geologies. Furthermore, controllers frequently have some breaking point on the quantity of APs they can deal with; a cloud managed wireless network wipes out these confinements and scales inconclusively. Easy to convey, utilize and oversee. Cloud Managed wireless Networks are perfect for topographically scattered associations with a couple of, thousand or even a large number of areas. This cloud gives a solitary purpose of administration paying little heed to where the IT staff is found and is accessible from anyplace using Internet network. With the help of cloud managed wireless network, the redesigns are turned out from the cloud network to get start by focusing on the router or wireless access point. This reductions hazard and reduce the weight on IT. Cloud managed wireless network provide versatility and moment adaptability. It help the organization to solve any network problem or any device problem without sending any staff to the problem area. Its make a connection with the device and safely finds all the problem from the cloud. After solving the problem the devices will restart and run properly. With the administration stage living safely in the cloud, dispensing with the need to buy, send, look after, power, secure and find organize apparatuses on start decreases CapEx. The clients do not should be a data innovation master in the cloud managed the wireless network. It is anything but difficult to buy and send by the wander name. Disadvantage of cloud managed network One of the major disadvantages is if the centralized server is crashed the all the information will be deleted and the entire system will shut down. Moreover, it depends on the internet [12]. If the internet is offline, then the cloud also going to offline. Selection of insecure vendor is one of the major big disadvantages of the cloud managed the wireless network. Without proper security, anyone can enter the cloud system. The cost of the cloud managed the wireless network is very high for the small organization. Customer support is another big problem for cloud managed the wireless network. The major key service providers of cloud managed wireless network is Cisco Meraki Important Recommendations to Consider The clients need to remind a few focuses before selecting any cloud oversaw arrange answer for their business. Access point The clients must think about the most recent gadgets for cloud managed the wireless network. Presently the most recent Access point is 802.11ac Wave 2 Access point. Switch They ought to give control over Ethernet in addition to (PoE+) to control the get to focuses and different gadgets that require power, for example, VoIP telephones and surveillance cameras]. They must have the proper number of port velocities and ports for the user circumstance and additionally choices for rapid 10 gigabyte uplinks to offload remote movement to whatever remains of the system in bigger organizations. Troubleshooting The cloud based administration framework must have the capacity to consistently oversee both the wired and remote foundation from a solitary online UI. The cloud-based administration ought to insignificantly have the capacity to give provisioning, investigating, strategy control, layer 1 7 examinations/reporting, and system management for both switches and router. Security The security of the cloud is sent in the layers with many different parts of the cloud managed wireless network system to secure with the proper instrument and a solid encryption system to confirm the firewalls [9]. The administration and system control panel must be a major activity which is going with in the cloud system and all the devices which are monitored under admin section. This entire system must be secured by using a strong encryption. Some of major encryption technology is HTTPS/SSL. This system use the 443 TCP port. Conclusion The organization must be offer a constant high performance wireless network to support the corporate and professional services to secure and manage all the devices for data communication. There are various components that a cloud managed wireless network authority must provide few capacity, for instance, uplink and VPN come up short overs for basic mission administrations; in the case of a wide area network connection broke and the flexibility to advance with component. The system and how it is overseen is the soul of business, paying little respect to the extent of that business. Cloud-oversaw remote gives flexibility and moment versatility. The router or access point can be directly controlled or provide with variations creating consequences rapidly for separate or numerous devices. Before selecting any cloud vendor, clients need to ensure that the vendor is trustworthy and accomplice which will help the client to pick the arrangement that is ideal for the clients and perfect match the necessities of their business. Whether that is a management network or cloud network. This paper look in to the evolution of wireless system and integrate it in the cloud network system, which gave a perspective of the advantages of managed wireless network, and exhibited the recommendations on territories to reflect when sifting it to the cloud network. References K. Vanmechelen, J. Altmann and O. Rana, Economics of grids, clouds, systems, and services. Berlin: Springer, 2012. A. Ghose, Service-oriented computing--ICSOC 2012 Workshops. Berlin: Springer, 2013. L. Wang, Cloud computing. Boca Raton, FL: CRC Press, 2012. F. Martins, L. Lopes and H. Paulino, Sensor systems and software. Heidelberg: Springer, 2012. T. Rizzo, K. Dada and H. Giesenow, Programming Microsoft's clouds. Indianapolis, IN: Wrox/John Wiley Sons, 2012. L. CHEN and H. PAN, "Cloud-model based decision-making for network risk assessment", Journal of Computer Applications, vol. 32, no. 2, pp. 472-474, 2013. R. lvd, "Cloud Managed Wireless", https://www.buildingzones.com/, 2017. [Online]. Available: https://www.buildingzones.com/sites/default/files/whitepapers/Updated%20MR%20Battlecard.pdf. [Accessed: 07- Jan- 2017]. "When is Cloud-managed WLAN a Good Fit?", https://www.arubanetworks.com, 2017. [Online]. Available: https://www.arubanetworks.com/assets/wp/Lopez_Cloud_WiFi.pdf. [Accessed: 07- Jan- 2017]. P. Sasikala, "Research challenges and potential green technological applications in cloud computing", International Journal of Cloud Computing, vol. 2, no. 1, p. 1, 2013. K. Jackson, OpenStack Cloud Computing Cookbook. Birmingham: Packt Publishing, 2013. D. Marinescu, Cloud computing. Boston: Morgan Kaufmann, 2013. R. Buyya, C. Vecchiola and S. Selvi, Mastering cloud computing. Waltham, MA: Morgan Kaufmann, 2013.

Tuesday, May 5, 2020

Master Budget Comprehensive and Supporting Budget

Question: To demonstrate the master budget and all of the supporting budgets, use the data set provide to complete a comprehensive budget problem? Answer: Solution: 1 Cash Collection Budget Particulars January February March Quarter Cash Sales $ 24,000.00 $ 27,600.00 $ 29,700.00 $ 81,300.00 Credit Sales $ 49,000.00 $ 56,000.00 $ 64,400.00 $ 1,69,400.00 Total Cash Collections $ 73,000.00 $ 83,600.00 $ 94,100.00 $ 2,50,700.00 Production Budget Particulars January February March Quarter Unit Sales 8000 9200 9900 27100 Add: Desired Ending Inventory 2300 2475 2425 7200 Total Needed 10300 11675 12325 34300 Less: Beginning Inventory 2000 2300 2475 6775 Units to Produce 8300 9375 9850 27525 Direct Material Budget Particulars January February March Quarter Units to be Produced 8300 9375 9850 27525 x Pounds of DM needed per Unit 2 2 2 2 Quantity(pnds) needed for production 16600 18750 19700 55050 Add: Desired ending inventory of needed 1875 1970 1880 5725 Total quantity(pounds) needed 18475 20720 21580 60775 Less: Beginning inventory of DM 1660 1875 1970 5505 Quantity(pounds) to Purchase 16815 18845 19610 55270 x Cost per Pound $ 2.00 $ 2.00 $ 2.00 $ 2.00 Total cost of DM Purchase $ 33,630.00 $ 37,690.00 $ 39,220.00 $ 1,10,540.00 Cash Payment for Direct Material Budget Particulars January Febuary March Quarter December Purchases (from Account Payables) $ 42,400.00 $ 42,400.00 January Purchases $ 6,726.00 $ 26,904.00 $ 33,630.00 February Purchases $ 7,538.00 $ 7,538.00 $ 15,076.00 March Purchases $ 7,844.00 $ 7,844.00 Total Cash Payments for DM Puchases $ 49,126.00 $ 34,442.00 $ 15,382.00 $ 98,950.00 Cash Paymeny for Conversion Cost budget Particulars January Febuary March Quarter Per Unit Variable Conversion Cost $ 9,960.00 $ 11,250.00 $ 11,820.00 $ 33,030.00 $ 1.20 Rent (fixed) $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 15,000.00 $ 0.54 Other fixed MOH $ 3,000.00 $ 3,000.00 $ 3,000.00 $ 9,000.00 $ 0.33 Total Payment for Conversion Cost $ 17,960.00 $ 19,250.00 $ 19,820.00 $ 57,030.00 $ 2.07 Cash Payments for Operating Expences Budget Particulars January Febuary March Quarter Variable Operating Expenses $ 8,000.00 $ 9,200.00 $ 9,900.00 $ 27,100.00 Fixed Operating Expenses $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 3,000.00 Total Payment for Operating Expenses $ 9,000.00 $ 10,200.00 $ 10,900.00 $ 30,100.00 Combined Cash Budget Particulars January Febuary March Quarter Cash Balance ( Beginning) $ 4,500.00 $ 4,000.00 $ 4,000.00 $ 12,500.00 Add: Cash Collections $ 73,000.00 $ 83,600.00 $ 94,100.00 $ 2,50,700.00 Total Cash Available $ 77,500.00 $ 87,600.00 $ 98,100.00 $ 2,63,200.00 Less: Cash Payments Direct Material Purchases $ 49,126.00 $ 34,442.00 $ 15,382.00 $ 98,950.00 Conversion Cost $ 17,960.00 $ 19,250.00 $ 19,820.00 $ 57,030.00 Operating Expenses $ 9,000.00 $ 10,200.00 $ 10,900.00 $ 30,100.00 Equipment Expenses $ 5,000.00 $ 12,000.00 $ 16,000.00 $ 33,000.00 Tax Payments $ 10,000.00 $ 10,000.00 Total Cash Payments $ 81,086.00 $ 85,892.00 $ 62,102.00 $ 2,29,080.00 Ending Cash Balance before Financing $ (3,586.00) $ 1,708.00 $ 35,998.00 $ 34,120.00 Financing: Borrowings $ 7,586.00 $ 5,708.00 $ 13,294.00 Repayments $ 13,294.00 $ 13,294.00 Interest Payments $ 341.74 $ 341.74 Ending Cash Balance $ 4,000.00 $ 4,000.00 $ 22,362.26 $ 7,190.26 Budgeted Manufacturing Cost per Unit Direct Material C.P.U. $ 4.00 Conversion C.P.U. $ 2.07 Fixed Manufacturing C.P.U. $ 0.80 Budgeted cost of Manufacturing per Unit $ 6.87 Budgeted Income Statement Sales $ 2,71,000.00 Cost of Goods Sold $ 1,86,229.43 Gross Profit $ 84,770.57 Operating Expenses $ 30,100.00 Depreciation $ 4,800.00 Operating Income $ 49,870.57 Less: Interest Expense $ 341.74 Less: Provision for Income Tax $ 10,000.00 Net Income $ 89,399.40 Working Working Cash Collection Budget January February March April May Quarter Cash Sales 24000 27600 29700 29100 25500 135900 Credit Sales 49000 56000 64400 69300 67900 306600 Total Cash Collections 73000 83600 94100 98400 93400 442500 Production Budget January February March April May Quarter Unit Sales 8000 9200 9900 9700 8500 45300 Add: Desired Ending Inventory 2300 2475 2425 2125 7200 Total Needed 10300 11675 12325 11825 8500 52500 Less: Beginning Inventory 2000 2300 2475 2425 2125 6775 Units to Produce 8300 9375 9850 9400 45725 Direct Material Budget January February March April May Quarter Units to be Produced 8300 9375 9850 9400 x Pounds of DM needed per Unit 2 2 2 2 Quantity(pnds) needed for production 16600 18750 19700 18800 Add: Desired ending inventory of needed 937.5 985 Total quantity(pounds) needed Less: Beginning inventory of DM Quantity(pounds) to Purchase x Cost per Pound Total cost of DM Purchase Solution:2 Budgeted Income Statement Particulars May June Sales $ 55,000.00 $ 51,500.00 Cost of Goods Sold $ 17,050.00 $ 24,700.00 Gross Profit $ 37,950.00 $ 26,800.00 Operating Expenses: Salary $ 4,000.00 $ 4,000.00 Depreciation $ 600.00 $ 600.00 Commission $ 5,500.00 $ 5,150.00 Operating Income $ 27,850.00 $ 17,050.00 Non Operating Expenses: Rent $ 3,000.00 $ 3,000.00 Insurance $ 200.00 $ 200.00 Profit before tax $ 24,650.00 $ 13,850.00 Less: Tax $ 5,570.00 $ 3,410.00 Net Profit $ 19,080.00 $ 10,440.00 Working Working April May June July Opening Inventory 14000 24450 25500 Purchases 27500 25750 Closing Inventory 25500 24450 25500 COGS 17050 24700