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What role do your emotions serve? And is it okay to express them in the workplace? A salesperson with intense passion can convince someone to make a purchase. On the other hand, an angry manager can prompt an unfair review. In this discussion, you are asked to help your team to understand and manage their emotions in the workplace. To get started, review the following article: Like It or Not, Emotions Will Drive the Decisions You Make Today.

Assume that you are a team leader, and your team is under a deadline to get a lot done. You have noticed that some of your team members tend to get overwhelmed and make emotional decisions. Other team members seem to thrive in those situations and are motivated by the deadline.

Based on this article, make a list of things you can do as a manager to help your team to understand and manage their emotions so they all can be productive. For instance, what could you teach them about emotions? How would you pair people to work together? What would help them to learn about their emotions so they can be more productive in the workplace?

Why do you think the cost of health care is so high in the US?

1. Distinguish      between an upstream sale of inventory and a downstream sale. Why is it      important to know whether a sale is upstream or downstream?
2. How do      unrealized intercompany inventory profits from a prior period affect the      computation of consolidated net income when the inventory is resold in the      current period? Is it important to know whether the sale was upstream or      downstream? Why or why not?
3. How      will the elimination of unrealized intercompany inventory profits recorded      on the subsidiary’s books affect consolidated retained earnings?
4. A      parent company may use on its books one of several methods of accounting      for its ownership of a subsidiary: (a) cost method, (b) modified cost      method, or (c) fully adjusted equity method. How will the choice of method      affect the reported balance in the investment account when there are      unrealized intercompany profits on the parent’s books at the end of the      period?
5. If a      company sells a depreciable asset to its subsidiary at a profit on      December 31, 20X3, what account balances must be eliminated or adjusted in      preparing the consolidated income statement for 20X3? If the sale instead      occurred on January 1, 20X3, what additional account(s) will require      adjustment in preparing the consolidated income statement?
6. How      are unrealized profits treated in the consolidated income statement if the      intercompany sale occurred in a prior period and the transferred item is      sold to a nonaffiliate in the current period?
7. When a      parent company sells land to a subsidiary at more than book value, the      consolidation entries at the end of the period include a debit to the gain      on the sale of land. When a parent purchases the bonds of a subsidiary      from a nonaffiliate at less than book value, the consolidation entries at      the end of the period contain a credit to a gain on bond retirement. Why      are these two situations not handled in the same manner on the      consolidation worksheet?
8. When a      parent company purchases a subsidiary’s bonds from a nonaffiliate for more      than book value, what income statement accounts will be affected in      preparing the consolidated financial statements? What will be the effect      on income assigned to the controlling interest in the consolidated income      statement?
9. How      would the relationship between interest income recorded by a subsidiary      and interest expense recorded by the parent be expected to change when      comparing a direct placement of the parent’s bonds with the subsidiary to a      constructive retirement in which the subsidiary purchases the bonds of the      parent from a nonaffiliate?
10. A      subsidiary purchased bonds of its parent company from a nonaffiliate in      the preceding period and a gain on bond retirement was reported in the      consolidated income statement as a result of the purchase. What effect      will that event have on the amount of consolidated net income and income      to the noncontrolling interest reported in the current period?

Describe the differences between Return on Net Operating Assets (RNOA) and Return on Common Equity (ROCE). Include your opinion on which metric is more beneficial to financial statement analysis. Be sure to comment beyond discussing the formula for computing the two ratios.

Chapter 8 in Financial Statement Analysis

Benoit, D. (2016). Finance’s hot new metric: ROIC. Wall Street Journal.

Gallo A. (2016). A refresher on return on assets and return on equity. Harvard Business Review Digital Articles. 2-6. (To view this reading, please open the link provided and download the “PDF full text.”)

Brîndescu – Olariu, D. (2016). Profitability ratio as a tool for bankruptcy prediction. SEA: Practical Application of Science IV(11), 369-72. Retrieved from https://doaj.org/article/880a9b2edf1344b98eac34826f4e094a

Subramanyam, K. R. (2014). Financial statement analysis (11th ed.). New York, NY: McGraw Hill. ISBN13: 9780078110962

Faster Computing was impressed with your presentation. The company is interested in moving forward with the project, but the senior management team has responded to the presentation with the following questions and concerns:

• How will security be implemented in the Linux systems—both workstations and servers?
• End users have expressed some concern about completing their day-to-day tasks on Linux. How would activities such as web browsing work? How would they work with their previous Microsoft Office files?
• The current Windows administrators are unsure about administering Linux systems. How are common tasks, such as process monitoring and management, handled in Linux? How does logging work? Do we have event logs like we do in Windows?
• Some folks in IT raised questions about the Linux flavor that was recommended. They would like to see comparisons between your recommendation and a couple of other popular options. What makes your recommendation the best option?
• How does software installation work on Linux? Can we use existing Windows software?
• How can Linux work together with the systems that will continue to run Windows? How will we share files between the different system types?