Module 3 - CASECase AssignmentIn this module, you will engage in your cross-cultural experience. To document your experience, prepare a 5-minute video or a PowerPoint presentation with photos (at least 6 slides) describing the experience. This assignment should be strictly factual, as if you were preparing a news story on the event. You want to convey to the reader the look and feel of the contact experience or event. Concentrate on “who, what, when, where, and how.” The “why” question is what we will focus on in the Module 4 Case Assignment.Assignment ExpectationsYour presentation should be professionally prepared, as if you were making a presentation to your boss.Presentations should be thoroughly edited and error-free.Any photos should be accompanied by descriptions naming the participants and circumstances.PowerPoint presentations may include voice-overs or other audio (e.g., music representative of the culture.)_________________________________________________________________________________Module 3 - SLPThe SLP for this module involves taking a look at the stereotypes we have of our own culture—and that of another culture. Begin by assessing your stereotypes by filling out the following instrument: Assessing Your Stereotypes. Then, in your weekly journal, reflect on the following questions:What was the score for your own group? For the other group?What did the Assessing Your Stereotypes instrument reveal about the stereotypes you hold about your own and the other culture?How can the concept of social identity be used to explain your scores?What other insights have you gained about stereotypes from this questionnaire, the readings, and other aspects of the course so far that will be valuable to you in leading across different cultures?The following reading on Social Identity Theory may help you address questions 3 and 4 above:McLeod, S. (2008) Social Identity Theory. Simply Psychology. Retrieved from http://www.simplypsychology.org/social-identity-theory.htmlSLP Assignment ExpectationsThe journal is a cumulative document—you turn in all previous entries with each module.Include the results from the assessment in your journal.Each module should add 2–3 pages to the journal.The journal should be thoughtful and insightful, integrating learnings from the assessment with other activities in the module and course.The format for the journal is less formal than academic papers (e.g., you can use the first person), but you should use headings to organize your thoughts and guide the reader and cite any sources where you are using information, data, or text from an outside source.Any references should be prepared in APA format in a combined reference list at the end of the journal.Your journal should be edited and error-free.Submit your finished paper to TLC by the assignment due date.All readings are required unless noted as “Optional” or “Not Required.”High and Low ContextThe definitive work on context was originated by anthropologist Edward T. Hall. He differentiated between high- and low-context cultures. Context refers to the background or framework within which communication takes place.High-context cultures place a high value on relationships. Business transactions cannot be successful unless based on a foundation of trust, so taking the time to build trust is an essential first step to any commercial activity. Hall explained that these cultures are collectivistic, placing greater value on group harmony than individual success.Because these cultures are intuitive, people rely on impressions and feelings more than reason or logic. What is expressed in words is less important than the context—things like gestures, tone of voice, general affect, or even the speaker’s family history and position in society. These cultures tend to be homogeneous, and enjoy a shared history.High-context communication tends to be indirect. However, if you force a direct yes or no answer, the response is likely to be yes (even if the “real” answer is no), lest the speaker risk offending you. Outsiders may find high-context communication to be overly formal and even obsequious. Flowery language, self-effacement, and elaborate apologies are common. Clusters of high-context cultures can be found in Asia, Africa, South America, and the Middle East.Low-context cultures are logical, evaluative and analytic. Decisions are made not on intuition or emotion, but facts and data. Business transactions are consummated with explicit contracts and written agreements, a practice which persons from high-context cultures may interpret as signifying a lack of trust. Low-context cultures tend to be individualistic.Communications tend to be straightforward, direct, and action-oriented. Arguments are linear. Language is efficient and precise, and statements are taken literally. Clusters can be found in Western Europe and North America.The following video offers more insight into high- and low-context communication:Schwander, J. (2013, September 20). Interpersonal Communication: Low and high context culture [Video]. http://www.youtube.com/watch?v=uMGu89XBcT0Application: NegotiationThe following article by Brett is an excellent overview of how negotiations are influenced by culture. There is an excellent section on the role high and low context plays in negotiation strategies and tactics.Brett, J. M. (2000). Culture and negotiation. International Journal of Psychology 35(2), 97–104. Available in the Trident Online Library via Business Source Complete.Relationship to TimeHall also did a considerable amount of work on the topic of time and how it is perceived in different cultures. He proposed that time is experienced along a continuum, from monochronic (time is linear) to polychronic (time is simultaneous).In monochronic culture, people tend to do just one thing at a time. Schedules and time commitments are taken very seriously and interruptions are not valued.Polychronic cultures are characterized by people doing many things at the same time. Interruptions are handled with ease as plans can be changed easily and often. Relationships are more salient than schedules, so promptness is less important than the bond between the individuals involved.Interactions between the two cultural types can be frustrating. Monochronic individuals cannot understand why a meeting doesn’t start on time and is continually interrupted with phone calls. They can interpret such behavior as insulting, indicating disinterest or disrespect.On the other hand, an individual from a polychromic culture cannot understand why schedules and task completion takes such precedence over relationships. He or she may not think that measuring output in terms of time is relevant.Hall’s writings bring to life this type of culture clash over the way time is conceptualized. Since he was trained as an anthropologist, his writings on the topic take on a decidedly ethnographic flavor. The following slide show provides a bit of background on Hall and his writings on time orientation.Add, M. M. (2013). Monochronic and polychronic time. Prezi. Retrieved from http://prezi.com/e08xcxjafzli/monochronic-and-polychronic-time-article-summary/Application: Diplomacy and Cultural Differences in CommunicationThe following interview with Dr Hans J. Roth, Ambassador for Cross-Border Cooperation at the Swiss Federal Department of Foreign Affairs, highlights the challenges that are created by divides in the ways people communicate and think about space and time.Roth, H. J. (2012). Culture, space, and time: Problems in intercultural communication. The International Relations and Security Network. Retrieved from http://www.isn.ethz.ch/Digital-Library/Articles/Detail/?ots783=4888caa0-b3db-1461-98b9-e20e7b9c13d4&id=154696Gestures, Personal Space and Eye ContactOver 90% of what you communicate is non-verbal—through gestures, body language, and tone of voice. This section considers the question of what are you communicating through your body language—or non-verbal behavior. These messages can vary across cultures and convey very different meanings depending on which cultures are interacting. So it is important to be well versed on what different types of non-verbals actually mean in different cultures.The following video focuses on gestures, and how the same gestures can have different meaning in different cultures, with footage of people “acting naturally” in various cultures. Initially the video is a bit burred, but it quickly clears.Morris, D. (2011, January 29). Gestures, meanings and cultures [Video]. http://www.youtube.com/watch?v=fRQSRed58XMHere is a short “cheat sheet” on the meaning of common gestures and non-verbal behavior across cultures:Diversity tip sheet: Cross-cultural communication: Translating nonverbal cues. (2008). Diversity Council. Retrieved from http://media.wix.com/ugd/585763_8ea8dab2b7574c1a85d491beaaa90a5f.pdfSocial Identity: Gender and EthnicityThe last factor that we will examine in the context of cross-cultural communication is the area of social identity on styles of verbal and non-verbal communication. Social identity is a broad term that signifies any group or collective of which an individual feels a part. So, for example, your social identity might be female, baby boomer, African American, Buddhist, and/or Texan. When we communicate and interact with others, it often highlights the ways in which people from other identity groups are similar or different from our own. Indeed, it is common to assume greater similarity from a member of one of our own identity groups and greater difference between members of other groups. Although there are many bases of social identity, in this module, we will focus on two key identities—that of gender and ethnicity.Research studies have found numerous differences between men and women in the realm of communication—even across cultures. Differences have been found in pronunciation (females have better pronunciation than males), intonation (women’s pitch is higher), vocabulary (women use more adjectives), diminutives (women use more), pronouns (women prefer first-person plural while men tend to use the first-person singular for self and second-person singular for others).Other types of gender differences in communication involve greater use of modulation by women (“I might be wrong, but …”) whereas men are more direct. Women also tend to ask more questions as a way of engaging others in conversation, whereas men frequently view asking questions as a sign of ignorance or weakness. Men use imperative sentences more often when issuing orders, but women will modify the tone by using adverbs like “maybe,” “perhaps,” or “probably.”Reference: Xia, X. (2013). Gender differences in using language. Theory and Practice in Language Studies, 3(8), 1485–1489.Deborah Tannen, a noted writer in the area of gender differences in communication, developed Genderlect Theory, which held that it is best to approach communication between genders as a cross-cultural activity because men and women have different approaches to communicating, including different dialects. While her theory gained widespread notoriety, it has not been widely adopted by the academic or scholarly community.Furthermore, Tannen’s work has been criticized as being “male-centric,” recommending that women adopt more forceful and direct methods of communicating. More recent work on gender and communication suggests that in a globalized and service-oriented economy, advantage can be gained by a communication approach that is more empathetic and inclusive.For a brief sketch of the differences in male and female communication styles, read:Gillespie, D. (2013). Communication styles: Understanding gender differences. WorkHealthLife blog. Retrieved from http://blog.workhealthlife.com/2013/03/communication-styles-understanding-gender-differences/The United States is a country characterized by a great deal of ethnic diversity, and so it is particularly important to consider the extent to which ethnic identity influences communication. Ethnic identity is often subsumed under the term “social identity,” which can mean any social group with which one identifies. Just as with the above factors, identity issues in communication also concern differences in the way the world is conceived or experienced. These differences can lead to misunderstanding or unsuccessful communication when the viewpoint of the “other” is assumed to be the same as that of one’s own group.Ethnic identities are “socially constructed.” That is, how we think about our ethnicity is influenced by the environment in which we grow up, are educated, and choose to live as adults. Who we interact with and our relationship to the dominant or majority ethnic group can shape the content and strength of our own ethnic identities.The following animated PowerPoint presentation illustrates the complexity of ethnic identity. It is taken from Chapter 4 of Understanding Intercultural Communication by Stella Ting-Toomey and Leeva Chung. Take your time when viewing the slides. Because it is animated, the tendency is to click fast, but you will get more out of it if you slow down and take the time to understand each slide.McKissick, C. (2013). Chapter 4: What are the keys to understanding cultural and ethnic identities? Retrieved from http://prezi.com/qxa61oj8zv_k/ch-4-what-are-the-keys-to-understanding-cultural-and-ethni/

LO 6. Explain the difference between capitalizing and expensing assets.Objective: Use the library to research an article that addresses highlighted learning objective. Attempt to find an article about a current situation where there was a problem in this area of interest. Summarize the issue and any lessons learned.Library: https://www.apus.edu/apus-library/index.html

Introduction This portfolio work project will help you to not only better understand commonly used accounting tools, but it will also give you the opportunity to use your skills and experience by preparing training materials to train someone else. Scenario You work for an organization that is seeking growth and recently has hired new district managers to assist in this growth. In talking to other regional managers, you have heard that some district managers do not have a thorough understanding of commonly used accounting tools including an income statement and balance sheet. You have a new district manager hire, John, and see the need to do some training with him so he has a solid understanding of income statements, balance sheets, and the elements that go into them, including advertising costs, Web development costs, and store opening costs. In preparing to train your new hire, you have determined that the use of examples (a picture is worth a thousand words) can be a great approach to use. So you have decided to gather some examples from the company’s summary of significant accounting policies from its latest financial statements. You may apply this scenario to either Option 1 or Option 2, described in Requirements below. Your Role You are a regional manager for Urban Outfitters or your selected organization and oversee a number of districts. You have recently brought a new district manager on board and want to ensure he has the knowledge and tools needed to effectively do his job. Requirements Option 1: The organization you work for is Urban Outfitters. Use the U.S. Securities and Exchange Commission website to find the Urban Outfitter’s 2016–2017 financial statement’s summary of significant accounting policies. Look at the data for 2015, 2016, and 2017 for the following examples of essential elements you need to cover with John and ensure his understanding. Advertising. Examine the criteria used to expense and capitalize advertising costs and where these costs appear in the financial statement. Store opening costs. Examine how store opening and organization costs were handled and where these costs appear in the financial statement. Website development costs. Examine the approaches taken during the application and infrastructure development stage and the planning and operating stage. Option 2: Use a firm or scenario of your choosing. Before choosing a company, read the assessment thoroughly to ensure: The company fits the assessment requirements. You have access to the financial statement’s summary of significant accounting policies and the Note disclosures from which you are drawing your materials. Include this information in the appendix for reference. You can distribute the data without disclosing confidential company information. Training Materials As you prepare your training materials for John, use the examples you collected from the company’s Notes to financial documents to illustrate how you address the following items: Explain how one or more of the following costs are captured: Advertising. Store opening. If store opening costs were capitalized, over what time period would you amortize them? Explain why you selected this time period. Website development. Analyze the importance of Notes to financial statements in interpreting financial statements. Explain how the accounting method the company uses affects the financial statements. Explain how the financial statements would differ if another method were used to capture the costs. If you have a preference for capitalizing or expensing these costs, explain why it is your preference. Deliverable Format Leadership has asked that you develop either a training deck or a training manual that you will use with John and that can be deployed with other new hires as well. Regardless of the format selected, the information should address the points identified above and with detailed explanations within the notes areas of slides or within the training manual text. It will also be helpful to include information in regard to why each item is important to the organization as well as the success of the new district manager. Evaluation By successfully completing this assessment, you will demonstrate your proficiency in the following course competencies through corresponding scoring guide criteria: Competency 1: Explain how accounting concepts and practices impact financial reporting. Explain how the accounting method the company used affects the financial statements. Compare how two accounting methods differ in their effects on the financial statements. Competency 4: Communicate financial information with multiple stakeholders. Communicate accounting information clearly. Faculty will use the scoring guide to review your deliverable as if they were your immediate supervisor. Review the scoring guide prior to developing and submitting your assessment.