he three-step process of paraphrasing consists of interpreting an author’s original passage, rephrasing it (i.e., putting it into your own words), and citing (i.e., giving credit to) the author. In order to paraphrase correctly, you must consider the difference between the original text and the re-wording while still maintaining the original author’s meaning. In contrast to paraphrasing, the academic crime of plagiarism occurs when a second writer presents an original author’s work as his or her own without the use of quotation marks and a citation.

You need to understand that plagiarism occurs not only when someone directly copies an author’s work without using both quotation marks and a citation, but also when someone uses an author’s original idea, concept, or even bibliography without properly citing the original author’s work.

Even unintentional, accidental plagiarism is a serious violation of academic integrity for academics throughout the world. In addition to a damaged reputation, the consequences of plagiarism may include the loss of one’s diploma and employment. Therefore, you must familiarize yourself with Walden University’s rules of academic integrity as well as the proper use of citation formats. Note that Walden University requires the use of American Psychological Association (APA) format for citations, although other educational institutions and professional associations and journals may prefer different citation formats, such as the Modern Language Association (MLA) or Chicago style formats.

While research suggests that students in the United States continue to struggle with plagiarism, international students may face additional challenges. For example, cultures that place a high value on group collaboration and group achievement may not know about the American and European rules of intellectual property rights for independent authors.

To prepare:

Carefully consider the comments above. Then, pick one of the following articles to read based on your area of interest:

• 1)Charles Lindblom (1959) article on incremental change in public policy and administration called “The science of “muddling through”.”
• 2)Jaramillo, Nixon and Sams (2005) article on law enforcement called “The effect of law enforcement stress on organizational commitment.”
• 3)John Bryson (2010) article on non-profit management called “The future of public and nonprofit strategic planning in the United States.”

By Day 7

To complete the Assignment, write a 100- to 150- word paraphrase with the citation and reference list in a Word document and submit it using the appropriate link. Please remember that the goal is to paraphrase (and there are many good examples in the article you picked to read) and not a summary. If you have any questions, please contact your Instructor.

Title

P16-7 Multiple differences; calculate taxable income; balance sheet classification

Sherrod, Inc., reported pretax accounting income of $76 million for 2011. The following information relates to differences between pretax accounting income and taxable income:

1.Income from installment sales of properties included in pretax accounting income in 2011 exceeded that reported for tax purposes by $3 million. The installment receivable account at year-end had a balance of $4 million (representing portions of 2010 and 2011 installment sales), expected to be collected equally in 2012 and 2013.

2.Sherrod was assessed a penalty of $2 million by the Environmental Protection Agency for violation of a federal law in 2011. The fine is to be paid in equal amounts in 2011 and 2012.

3.Sherrod rents its operating facilities but owns one asset acquired in 2010 at a cost of $80 million. Depreciation is reported by the straight-line method assuming a four-year useful life. On the tax return, deductions for depreciation will be more than straight-line depreciation the first two years but less than straight-line depreciation the next two years ($ in millions):

Income Statement

Tax Return

Difference

2010

$20

$26

($6)

2011

20

35

(15)

2012

20

12

8

2013

20

7

13

$80

$80

$0

4. Bad debt expense of $3 million is reported using the allowance method in 2011. For tax purposes, the expense is deducted when accounts prove uncollectible (the direct write-off method): $2 million in 2011. At December 31, 2011, the allowance for uncollectible accounts was $2 million (after adjusting entries). The balance was $1 million at the end of 2010

5. In 2011, Sherrod accrued and expense and related liability for estimated paid future absences of $7 million relating to the company’s new paid vacation program. Future compensation will be deductible on the tax return when actually paid during the next two years ($4 million 2012; $3 million in 2013).

6. During 2010, accounting income included as estimated loss of $2 million from having accrued a loss contingency. The lost is paid in 2011 at which time it is tax deductible.

Balances in the deferred tax asset and deferred tax liability accounts at January 1, 2011, were $1.2 million and $2.8 million, respectively. The enacted tax rate is 40% each year.

Required:

1.Determine the amounts necessary to record income taxes for 2011 and prepare the appropriate journal entry.

2.What is the 2011 net income?

3.Show how deferred tax amounts should be classified and reported in the 2011 balance sheet.

Philosophical Essay: You will write a two-part 5-6 page essay using our Library Guide for PHIL101 and our Online Library to answer one of the following questions: 

Please be sure to carefully read the syllabus assignment instructions prior to submission, as well as review the example in the syllabus of the Philosophical Essay Part 1.

1. Consider the following philosophical puzzle: “If a tree falls in the forest and there’s no one around to hear it, does it make a sound?” (1) How is this philosophical puzzle an epistemological problem? And (2) how would John Locke answer it? Quote and cite the primary texts, Locke in particular, to illustrate points and demonstrate your familiarity with these texts.

2. Evaluate the movie, The Matrix, in terms of the philosophical issues raised with (1) skepticism and (2) the mind-body problem. Explain how the movie raises questions similar to those found in Plato’s and Descartes’ philosophy. Do not give a plot summary of the movie – focus on the philosophical issues raised in the movie as they relate to Plato and Descartes. Quote and cite the primary texts, Plato and Descartes in particular, to illustrate points and demonstrate your familiarity with these texts.

3. Socrates asks Euthyphro, “Are morally good acts willed by God because they are morally good, or are they morally good because they are willed by God?” (1) How does this question relate to the Divine Command Theory of morality? (2) What are the philosophical implications associated with each option here? Quote and cite the primary texts to illustrate points and demonstrate your familiarity with these texts.

4. Explain (1) the process by which Descartes uses skepticism to refute skepticism, and (2) what first principle does this lead him to? (3) Explain why this project was important for Descartes to accomplish. Quote and cite the primary texts, Descartes in particular, to illustrate points and demonstrate your familiarity with these texts. 

• Identify one or more communication competence you feel you have mastered.
• Identify at least one competency that you believe you need to improve. How do you think this improvement will enhance your personal and professional relationships?

Thoroughly address all three elements of this prompt by writing at least two to three sentences on each element. Use the course readings at least once to help you make your points. Consider copying and pasting these tasks into a word file and addressing each of them separately.

You’re a capable communicator, but you sometimes experience communication problems. Take the time to think about your approach to communication, and focus on receiving messages effectively, as much as sending them. This will help you improve. (Read below to start.)

What we have learned so far in this course is that students come to us with assorted characteristics, physical and cognitive disabilities, multicultural backgrounds, and diverse learning needs. We have also learned that the systems of the Common Core State Standards (CCSS) are grounded in differentiated instructional practices to form the basis of quality curriculum.

As noted in Week Two, your participation in your school’s Professional Learning Community (PLC) as developing experts in implementing differentiated instruction will guide your PLC team to create a two- to three-pageWord document-based prospective blog (not an actual blog at this time) that identifies differentiated assessment and teaching strategies. These strategies can be used to assess student mastery of the new Common Core State Standards while providing engaging and rigorous classroom instruction.

**For the purpose of this assignment, you will be using a Word document (two- to three-pages) to create a prospective blog that can be designed online at another time.**

Within your blog, you must include:

• An overview and focus of the Common Core State Standards initiative
• The purpose of the Common Core State Standard’s conception (what are the expectations of the CCSS)?
• The academic impact the Common Core State Standards
• A description of the Standards for Mathematics
• A description of the Standards for English Language Arts
• How differentiated instruction is an essential strategy for the CCSS?
• Five or more differentiated strategies, tools, or activities that’ll support teacher’s implementation of the CCSS for Mathematics
• Five or more differentiated strategies, tools, or activities that’ll support teacher’s implementation of the CCSS for English Language Arts
• Analysis of how differentiation can be applied to teaching in the classroom