Inmate John Doesarah Asper Benica Coleman Darrin Williams Ka

Inmate John Doesarah Asper Benica Coleman Darrin Williams Karima Sh

Inmate John Doesarah Asper, Benica Coleman, Darrin Williams, Karima Shaheed, Evelyn Zuniga. CPSS/413: Character-And Personality-Based Disorder Inmate John Doe Inmate John Doe is currently serving time for shooting and killing his neighbor's family pet. He insists that he repeatedly asked the neighbors to remove the dog because it was very disruptive. John claims that the dog was always barking and disrupting his peace and was never cleaned after. The neighbors have had plenty of uncomfortable encounters with John, but more issues had arisen every time peace officers had to be contacted.

Neighbors are in fear of John being released because of his current harassment letters he's been sending them. He is highly vindictive and isn’t willing to work on his issues. He is upset and believes he's being targeted and has been tried unfairly. His struggles with Narcissistic Personality Disorder (NPD) are evident in his behaviors. Specifically, he exhibits traits such as vindictiveness, lack of empathy, blaming others, a sense of entitlement, and intentional harm towards others, which are characteristic of NPD (Barnhart, 2009). Such traits can pose significant risks to community safety if not properly managed, especially considering his current vindictive attitude and aggressive history.

Manipulation is a key component of his personality and behaviors. It involves dishonestly persuading others to act in ways that serve the inmate's own interests, often by presenting false realities or disguising true intentions (Barnhart, 2009). In correctional environments, manipulation can manifest through argumentative or escalated confrontations, which serve to intimidate or undermine authority figures like correction officers. Recognizing these behaviors is crucial in managing and rehabilitating individuals like John Doe, who may employ manipulation as a survival or control tactic while incarcerated or upon release.

Paper For Above instruction

The balance sheet is a fundamental financial statement that provides a snapshot of a company's financial position at a specific point in time. It details the company's assets, liabilities, and shareholders' equity. Assets are resources owned by the company, including cash, inventory, property, and equipment, while liabilities are obligations owed to others, such as loans or accounts payable. Shareholders' equity represents the residual interest in the assets after deducting liabilities. The balance sheet follows the accounting equation: Assets = Liabilities + Shareholders’ Equity, ensuring the document balances accurately (Ross, Westerfield, & Jordan, 2019). This statement is essential for analyzing the financial stability and liquidity of a company and for making informed investment decisions.

A common-sized balance sheet standardizes each line item as a percentage of total assets, allowing for easier comparisons across companies and time periods regardless of size. To create a common-sized balance sheet, each line item is divided by total assets, resulting in a percentage figure that reflects the proportion of total assets represented by each component. For example, if total assets are $100 million and current liabilities are $20 million, then current liabilities would be represented as 20% of total assets. This approach helps identify significant changes or trends and is useful for benchmarking against industry peers (Gibson, 2017). For the final project company, analyzing the balance sheet’s structure can reveal whether the company has high leverage or significant concentrations of particular assets or liabilities, which might stand out as potential risks or strengths.

Regarding Target Corporation, a closer examination of its debt structure and how it relates to the perceptions of risk is necessary. The balance sheet reported at fiscal year-end indicates that Target has current liabilities of $11,782 million, long-term debt of $15,126 million, and total assets of $44,560 million. This means that the liabilities represent a substantial portion of the company's assets, and specifically, the long-term debt alone accounts for approximately 34% of total assets. The debt-to-asset ratio, calculated as total liabilities divided by total assets, approximates 51%, indicating a highly leveraged position (Target, 2008). However, Tom’s comment about nearly 74% obligations likely conflates different measures of debt or includes off-balance sheet items like lease obligations, which are significant liabilities not always fully recognized on the balance sheet.

It is important to consider Target’s lease obligations, as the company reports lease commitments in its notes. The notes reveal that future minimum lease payments under operating leases total approximately $3,694 million, and the present value of capital lease payments is about $127 million. When these lease obligations are factored into the debt structure, they elevate the total liabilities and perceived risk. Leases, especially long-term ones with renewal options extending beyond 50 years, can substantially impact a company's financial leverage. Although leases are not always classified explicitly as debt on the balance sheet, accounting standards require companies to disclose both operating and capital lease obligations, which represent contractual commitments similar to debt (Gibson, 2017).

From an investor's perspective, Tom’s warning about Target’s debt being risky is based on how leverage and lease obligations can strain cash flow and increase default risk. High leverage ratios can reduce financial flexibility and complex lease obligations can surprise investors if not properly accounted for (Target, 2008). A significant proportion of liabilities from lease commitments, coupled with high long-term debt, enhances the perception that Target might be exposed to greater financial risk, especially if external economic conditions worsen or if the company’s revenues decline. Therefore, understanding both direct liabilities and contingent liabilities like leases is critical when assessing a company's true debt risk (Ross et al., 2019).

References

• Barnhart, T. E. (2009). Inmate Manipulations. Corrections Today, 71(2), 72-75.
• Gibson, C. H. (2017). Financial reporting & analysis (13th ed.). Cengage Learning.
• Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2019). Fundamentals of corporate finance (12th ed.). McGraw-Hill Education.
• Target Corporation. (2008). Annual Report. Retrieved from https://investors.target.com