Encryption Using File StreamsPart AComplete the following questi.docx

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Encryption Using File Streams Part A Complete the following questions: Write C++ code to open a document with the name Hello.txt, place the message “Hello, World!” in the document, and exit the document. Re open the file you closed, and read the message into a string variable. Exit out of the file. When do you open the file as an ifstream, as an ofstream, or as an fstream? Could you simply open all files as an fstream? Why is the ifstream parameter of the read_data procedure in the previous question a reference parameter and not a value parameter? What is the difference between a text file, and a binary file? Part B Random monoalphabet cipher. The caeser cipher, which shifts all letters by a certain amount, is easy to decipher. Try this, instead of numbers use letters. Consider this, the word is FEATHER. Remove duplicate letters, making FEATHR, and append the rest of the letters of the alphabet in reverse order. Now encrypt the letters as follows: See exhibit A Now, write a program that encrypts or decrypts a file using this cipher. For example, crypt –d –kFEATHER encrypt.txt output.txt decrypts a file using the keyword FEATHER. You must always supply a keyword. Submit a screenshot of the executed program and the code of the program. .

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INSTRUCTIONS For this assignment you will be generating all code on your own. You will be submitting two primary files, and then another optionally another node file. The files you will need to submit: - ConvertcodeToText. java - TurnTextToCode.java - Node.java - maybe HUFFMAN CODE In the general word of computer science we use the ASCII code to turn characters on the computer sereen into binary for storage in memory. The ASCII code was developed in 1963 and encoded 127 "characters" into 7 bit representations. This code was then expanded upon in 1992 with the introduction of UTF-8 encoding which allowed for 1/2/3/4 byte representations (8/16/24/32 bit ). However the thing about these codes is that each character requires the same amount of space, so the most common character and the least common character require the same number of bits. However in 1952 when memory and storage space was extremely primitive and expensive, David A. Huffman of MIT developed an encoding idea that was based on the relative frequency of each symbol. The idea being that the most common symbol would be given the smallest number of bits, and the least common symbol would be given longer bits. In this way, storage space would be saved, and at the time, saving even a single bit was valuable. However the major downside to this, is that each and every documeat would develop its own code, one that changed based upon the number of times a particular symbol came up. In common English, the letter " en is the most common letter, so it would tend to have a small encoding, but there is a novel called Gadsby that is 50,000 words and uses the letter ' e4 times. So the Huffman Coding of this would give 'e' a abnormally large number of bits compared to normal writing. IMPLEMENTATION DETAILS: You will be writing two programs. - Program 1 Titled - TurnText ToCode . java This program will require a customized node class. You have the option of adding the node class to main class, or creating a second file for it. This program will ask the user for the name of a text file to read, and will then generate the Huffman Code for that document, and the print off two files. - The first file will be the code itself. - The second file will be the encoded file after applying the code to the text. - Program 2 Titled - ConvertCodeToText. java This program will read both the code file and the encoded file, and print the decoded file to the screen. Note that this program docsa't write any files. TURNTEXTTOCODE,JAVA To create a Huffman code you will be mixing up and using a Priority Queue and a type of tree. You should use the built in Java Priority Queue, but you will need to hold a custom tree in your code. Note that due to subtle differences in execution, different versions of this program may output a slightly different code each time you run it. That is fine, as long as when you combine the code + huff encoding, the final output should be the same. In particular, your results my not match my resu.

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PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 1 PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 6 Problem Identification and Recommendation for SFK Organization Student’s Name Institution Date Introduction and problem statement From the case, it is apparent that SFK-NY is one of the non-profit organization that is striving a lot to ensure that its mission of empowering the human spirit in every child is achieved. The case indicates that there is a huge gap in the society concerning the human spirit and hence SFK-NY has done its best to fill this gap. However, a closer look at the case reveals that the SFK-NY has not yet achieved its goal or rather its missions and vision. The vision statement for the organization is “One World, Every Child” (Vallas and Sherman, 2012). According to the case, it is stated that the mission of ensuring that the vision “ One World, Every Child” is achieved would only be complete when every child and young adult in the target region has participated in the SFK-YK program (Vallas and Sherman, 2012). This is because for all the children to learn he tools to help them make wise choices that provide them with certainty, happiness, concern for the well-being of others, the organization needs to invest a lot not only in employing personnel but also in expanding their project worldwide. Expanding the program worldwide would need an enormous amount of money. Given that the SFK-YK is a non-profit organization, it means that it does not get capital from the services they offer. This is because they do not charge the beneficiaries for the services they get. The organization, according to the case, depends on donations from individuals, corporations, foundations, groups, clubs, and organization as well as their own fundraising from special events. Despite the fact that the organization gets a lot of assistance from well-wishers and clubs, the organizational Advisory Board and the director argue that their major concern is that SFK is not generating as much revenue through fundraising to support the current operation. They are also concerned that the organization is gaining a lot of popularity and that because of this, it is likely that it may experience massive growth. The board is also claiming that the cost for every student is approximately $300 per program, which is too much because every student needs to finish level 1,2 and even 3 depending on the availability of funding. This essay will support why lack of finance is the major strategic obstacle to the SFK-YK Program. Body and discussion One way in which an organization can achieve its strategic goal is by ensuring that all the factors of production are available and that they are put in proper use. Similarly, SFK-YK, despite offering the best and most popular services, must ensure that the factors of production are in place and that they are being utilized accordingly. Closer look at the case reveals that capital and resour.

PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION .docx

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Problem Set #2 SCOR470 Fall 2015 Topics: Soil water potential, unit conversions, soil water content Honor code opportunity- It is required that the work you are turning in is your effort. In addition, you may wish to sign the honor code statement. Declining to sign this statement will not count against you. "I have not given, received, or used any unauthorized assistance." Signature 1. Unit conversions a. You are curious about the matric potential of an air-dried soil. This depends on the relative humidity of the air of course but you find a value of -2.20 x 105 J/Kg in a journal article. Express this in MPa and m. (Note that the permanent wilting point for plants is typically assumed to be -1.5 MPa.) b. You need a value for the osmotic pressure of maple tree sap and find a table in a reliable older reference stating 2.23 x 106 erg/cm3. Convert this to m, ft., and Pa. c. Your grandfather’s WWII submarine could withstand about 1.5 MPa of water pressure. Assuming a saltwater density of 1.03 g/cm3, calculate the crush-depth of the submarine in m and ft. 2. a. Calculate the energy/volume (in J/m3) of water a plant root must overcome to withdraw water laterally from a soil with a matric potential of -15000 cm with an EC of 8 dS/m. b. Assuming 15 oC, calculate the relative humidity in the soil air for the soil in part (a). Note that this soil is near the wilting point for many plants. Helpful information: The EC, electrical conductivity, is a measure of the total dissolved salts in a system. For a wide range of soils, the following empirical relationship relates the EC of the soil solution to the osmotic pressure (Π) of the solution; Π(bars)= 0.36 x EC (dS/m). The EC unit is decisiemen per meter. 3. Consider a soil profile above a shallow water table: clay loam water table loamy sand loam silt loam 0.40 m 0.30 m 0.15 m 0.20 m Soil surface Suppose the θ(h) in this profile is described by the Brooks-Corey formulation: θ(h) = θS for |h| ≤ |he| θ(h) = (θS -θr)[(he/h) λ] + θr for |h| > |he| Using the parameters in the following table, calculate and plot the equilibrium water content profile, θ(z), from the soil surface to the water table. 4. The following system is at equilibrium. Determine each component of the total soil water potential in energy/volume and energy/weight at the points indicated (A, B, …). If a component is zero, state why. Soil θS θr |he| (cm) λ Silt Loam 0.49 0.10 12 0.21 Loamy sand 0.40 0.02 3 0.47 Loam 0.44 0.05 7 0.23 Clay loam 0.51 0.14 19 0.18 Loamy sand Clay loam A∙ B∙ Semi-permeable membrane Soils slightly saline EC=0.75 dS/m Pair(abso.

Problem Set #2 SCOR470 Fall 2015 Topics Soil water pote.docx

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Problem description The Jim Thornton Coffee House chain is planning expansion into Calgary. It has selected many possible sites for new coffee houses. The possible sites are joined by roads that form a spanning tree. To eliminate competition with itself, the company has determined that it should not choose two sites that are adjacent in this tree. From its market evaluation, the company has also determined the expected profit per year for each site. Your job is to determine what sites Jim Thornton should choose for his coffee houses. a. Define this problem precisely, by defining the required Input and the required Output. Use mathematical notation. b. Write a recursive equation for the function that maximizes the profit per year. Include a short argument that your equation is correct. c. Write an efficient algorithm that computes the maximum profit per year, and also computes the sites that should be chosen. Your algorithm should run in time that is polynomial in the input size. d. What is the asymptotic running time of your algorithm? Defend your answer. Your algorithm and proofs should be precise and concise (as well, of course, as correct.) Elegance of your solution counts. 2 CPSC 413 — Winter, 2013 Home Work Exercise #8 March 16, 2013 1. Exercise 1 Chapter 6, page 312 of the textbook. Answer: (a) A counterexample is given in Figure 1. The given algorithm finds an independent set of weight 8. However, the maximum total weight is 10 by adding the nodes at two ends to the independent set. 5 58 Figure 1: A counterexample to the algorithm of 1(a) (b) A counterexample is given in Figure 2. The given algorithm finds an independent set of weight 11. However, the maximum total weight is 19 by adding the nodes at two ends to the independent set. 10 12 9 Figure 2: A counterexample to the algorithm of 1(b) (c) Input: An array A = (a1, . . . , an) of n integers. (I use “array” rather than “set” here because the elements in a set do not have the notion of order.) Output: A set S = {aα1, . . . , aαm} ⊆ A, which satisfies (1) m∑ i=1 aαi is maximum; (2) ∀i ∈ {1, . . . , m}, ̸ ∃j ∈ {1, . . . , m} s.t. |αi − αj| = 1. Optimization function. Indset[i] denotes the maximum independent set of an array with i positive integers (a1, . . . , ai). Let OPT [i] denote the total weight of Indset[i]. The optimization function is OPT [0] = 0, OPT [1] = max{0, a1}, OPT [i] = { OPT [i − 1] if OPT [i − 1] ≥ OPT [i − 2] + ai OPT [i − 2] + ai otherwise Correctness of the optimization function. It is trivial if n = 0 or 1. When n ≥ 2, there are two cases to be considered. Case 1: Indset[n] includes an. Then Indset[n] must not include an−1. And Indset[n]−{an} must be a maximum independent set of (a1, . . . , an−2). This can be easily verified by a replacement argument. If the statement is not true, then the total weight of Indset[n] − {an} is less than OPT [n − 2]. Then Indset[n − 2] ∪ {an} has total weight larger than Indset[n] does, and this co.

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Problem 5 The probability distributions for inter-arrival and service times for the help desk for a loan application center are given below. Assume that the first customer calls at time 9AM and that no one is being served or waiting to be served when the first customer calls. Simulate the arrival and service for 10 customers for one and two service representatives starting at 9AM. Determine the average customer waiting time for each of the two situations? The probability distributions for inter-arrival time and service time are given below. Write random numbers in the tables below. Use the table on the next page for simulating the one-representative case and the two-representative cases. Inter-arrival time (min) Probability 1 0.20 1 20 2 0.20 21 40 3 0.10 41 50 5 0.10 51 60 7 0.20 61 80 10 0.20 81 100 Service time (min) Probability 3 0.40 1 40 5 0.30 41 70 8 0.15 71 85 15 0.05 86 90 20 0.05 91 95 25 0.05 95 100 Two-employee Case One-employee Case Representative 1 Representative 2 Customer Number Random Number Inter-arrival Time Call Time Random Number Service Time Service Begins Service Ends Waiting Time Service Begins Service Ends Service Begins Service Ends Waiting Time 1 9:00 40 - - 2 45 17 - - 3 91 86 - - 4 31 38 - - 5 37 55 6 97 13 7 70 21 8 19 59 9 68 29 - - 10 59 77 - - Running head: EMPLOYEE NEEDS ASSESSMENT 1 EMPLOYEE NEEDS ASSESSMENT EMPLOYEE NEEDS ASSESSMENT Employee Needs assessment Sharon Sweeney Wallace Capella University Instructor: Lori White May 19, 2013 Employee Needs assessment Organizations have long recognized that employees make contributions through a work behavior that leads to measurable performance. The appraisal process helps management assess this contribution as well as identify areas that need improvement. As a formal process, appraisal is a part of a performance system designed to manage an organizations human resources. The growing complexity of customer, employee and management relationships requires a new leadership paradigm. This is certainly true in today’s highly competitive market place where a premium is placed on the development of human capital. Management of today’s workforce has been made more difficult by the implementation of the contemporary business practices such as downsizing, reengineering, Total Quality Management (TQM), employee empowerment and team performance systems. These changes have altered the dynamics of the traditional management and employee relationships. The increase in layoffs globally has placed organizations in a more complicated position to manage their workforces. Business organizations have continued to develop sophisticated performance management systems to manage their human resources and to identify leaders to sustain growth of the company (Kusluvan, 2003). Employee performance can be improved in many ways. E.

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Problem 4-6 Calculating Internal Growth [LO3] The most recent financial statements for Live Co. are shown here: Income Statement Balance Sheet Sales $ 16,300 Current assets $ 10,900 Debt $ 15,400 Costs 11,700 Fixed assets 26,250 Equity 21,750 Taxable income $ 4,600 Total $ 37,150 Total $ 37,150 Taxes (40%) 1,840 Net income $ 2,760 Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 20 percent dividend payout ratio. No external financing is possible. What is the internal growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16)) Internal growth rate % 2. Problem 4-7 Calculating Sustainable Growth [LO3] The most recent financial statements for Live Co. are shown here: Income Statement Balance Sheet Sales $ 16,200 Current assets $ 10,600 Debt $ 15,100 Costs 12,400 Fixed assets 25,500 Equity 21,000 Taxable income $ 3,800 Total $ 36,100 Total $ 36,100 Taxes (40%) 1,520 Net income $ 2,280 Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 25 percent dividend payout ratio. No external equity financing is possible. What is the sustainable growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16)) Sustainable growth rate % 3. Problem 4-8 Sales and Growth [LO2] The most recent financial statements for Mc Govney Co. are shown here: Income Statement Balance Sheet Sales $ 52,600 Current assets $ 23,200 Long-term debt $ 54,000 Costs 42,300 Fixed assets 93,000 Equity 62,200 Taxable income $ 10,300 Total $ 116,200 Total $ 116,200 Taxes (34%) 3,502 Net income $ 6,798 Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt–equity ratio. What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16)) Maximum increase in sales $ 4. Problem 4-16 Full-Capacity Sales [LO1] Alter Bridge Mfg., Inc., is currently operating at only 78 percent of fixed asset capacity. Current sales are $840,000. How fast can sales grow before any new fixed assets are needed? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16)) Maximum sales growth % 5. Problem 4-17 Fixed Assets and Capacity Usage [LO1] Alter Bridge Mfg., Inc., is currently operating at only 88 percent of fixed asset capacity. Current sales are $760,000. Fixed assets are $460,000 and sales are projected .

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PROBLEM 8-18: a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate; Davis Corporation Accounting Equation Event Assets = Liabilities Stockholders’ Equity Cash = Div. . Pay . + Pfd. Stk. + Com. Stk. + PIC in Exc. PS + PIC in Exc. CS  Trea-sury Stock + Ret. Earn. Acct. Title R/E 2012 1/2 1/15 2/14 12/31 12/31 12/31* Bal. = + + + +  + 2013 1/31 3/1 6/1 12/31 12/31 12/31** Bal. = + + + +  + Footnotes: * : Footnotes: **: b. Fill in the worksheet with the appropriate values; Stockholders’ Equity Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 1,000 shares issued and outstanding Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued and outstanding Paid-In Capital in Excess of ParPreferred Stock Paid-In Capital in Excess of ParCommon Stock Total Paid-In Capital Retained Earnings Total Stockholders’ Equity c. Fill in the worksheet with the appropriate values; Davis Corporation Balance Sheet As of December 31, 2013 Assets Cash Total Assets Liabilities Dividends Payable Total Liabilities Stockholders’ Equity Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 3,000 shares issued and outstanding Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued, 19,500 shares outstanding Paid-In Capital in Excess of ParPreferred Stock Paid-In Capital in Excess of ParCommon Stock Total Paid-In Capital Retained Earnings2 Less: Treasury Stock Total Stockholders’ Equity Total Liabilities and Stockholders’ Equity PROBLEM 8-23: This problem requires a brief memo, the completed schedules below and discussions; Advantages Disadvantages Partnership  Ease of formation  Less regulation  Lower effective tax rate  Limited life  Mutual agency  Unlimited liability Corporation  Unlimited life  Limited liability  Capital easier to acquire & ownership easily transferred  More regulation  Higher effective tax rate Partnership Corporation Income before taxes Tax at entity level (30%) Net income distributed to owners Less: Individual income tax (30%/15%) After-tax cash flow After-tax cash flow available to each investor* Effective tax rate* * show calculations PROBLEM 7-26: a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate; Artesia Co. Effect of Events on the General Ledger 2012 and 2013 Asset.

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PROBLEM 5-5B Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%. WRIGHT COMPANY Income Statement For the Month Ended December 31, 2014 Sales Revenues Account title Amount Account title Amount Account title Amount Net Sales Cost of goods sold Gross profit Amount Operating Expenses Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Total operating expenses Amount Income from operations Amount Other revenues and gains Account title Amount Other expenses and losses Account title Amount Amount (Total) Income before income taxes Income tax expense Net Income P5-5B An inexperienced accountant prepared this condensed income statement for Wright Company, a retail firm that has been in business for a number of years. WRIGHT COMPANY Income Statement For the Year Ended December 31, 2014 Revenues Net sales $952,000 Other revenues 16,000 968,000 Cost of goods sold 548,000 Gross profit 420,000 Operating expenses Selling expenses 160,000 Administrative expenses 104,000 264,000 Net earnings $156,000 As an experienced, knowledgeable accountant, you review the statement and determine the following facts. 1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000. 2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000. 3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equipment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales commissions $10,000. All compensation should be recorded as Salaries and Wages Expense. 4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utilities $13,000; interest expense $3,000; and rent expense $20,000, which includes prepayments totaling $2,000 for the first month of 2015. The utilities represent utilities paid. At December 31, utility expense of $3,000 has been incurred but not paid. Problem 6-2B (a) Determine the Cost of Goods Available for Sale Date Explanation Units Unit Cost Total Cost Total (b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO. FIFO (1) Ending Inventory (2) Cost of Goods Sold Date Units Unit Cost Total Cost Cost of goods available for sale Amount Amount Amount Less: ending inventory Amount Amount Amount Total Amount Total Amount Cost of Goods Sold Amount Proof of Cost of Goods Sold (FIFO) Date Units Unit Cost Total Cost Amount Amount Amount Amount Amount Amount Amount Amount Total Amount Total Amount LIFO (1) Ending Inventory (2) Cost of Goods Sold Date Units Unit Cost Total Cost Cost of goods available for sale Amount Amount Amount Less: ending inventory Amount Amount Amount Total Amount Total Amount Cost of Goods Sold Amo.

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Problem Background Your project consists of six activities shown in the table below, along with: (1) planned start and finish dates; (2) activity budgets; and (3) earned value (EV) accrual rules from you project cost management plan. Activity Planned Start Planned Finish Budget EV Accrual Rule Activity One Mon - 10/13/14 Fri - 10/31/14 ( 10,000 Percent Complete with Gates Activity Two Mon - 10/20/14 Fri -11/28/14 30,000 Fixed Formula -50/50 Activity Three Mon -11/3/14 Fri -11/14/14 7,000 Fixed Formula -20/80 Activity Four Mon -10/13/14 Fri -11/14/14 20,000 Weighted Milestones Activity Five Mon 11/17/14 Fri - 12/5/14 10,000 Fixed Formula – 0/100 Activity Six Mon -12/8/14 Fri -12/19/14 7,000 Fixed Formula – 0/100 Activity Two has a start-to-start relationship (one week lag time) with Activity One. Activity Three has a finish-to-start relationship with Activity One. Activity Five has finish-to-start relationships with activities Three and Four. Activity Six has finish-to-start relationships with activities Two and Five. Assumptions 1. Assume a five-day work week. 2. For all activities (except Activity Four), assume the expenditure rate is constant over the duration of the activity, i.e.: For Activity Four, assume the expenditure profile shown below: The project sponsor wants you (the PM) to present a project cost and schedule performance assessment using data through Friday, Nov 7, 2014. You have collected the following information: Activity Actual Start Actual Finish Actual Cost Activity One Mon - 10/13/14 Fri - 11/3/14 12,000 Activity Two Mon - 10/20/14 12,000 Activity Three Mon -11/4/14 4,000 Activity Four Mon -10/13/14 20,000 Activity Five 0 Activity Six 0 For Activity One, three equally-valued gates have been established and all gates are complete as of 11/7/14. For Activity Four, four milestones have been established with the following values: (1) milestone 1 – 30%; milestone 2- 30%; milestone 3 – 10%; milestone 4 -30%. Three of the milestones are complete as of 11/7/14. Show all work. Round dollar values to the nearest dollar. Calculate all other variables to three decimal places. 1. Earned Value Measures a. Calculate earned value measures for each activity and for the cumulative project as of 11/7/14; fill in the table below: Activity Planned Value (PV) Earned Value (EV) Actual Cost (AC) Activity One 12,000 Activity Two 12,000 Activity Three 4,000 Activity Four 20,000 Activity Five 0 Activity Six 0 Entire Project 48,000 ExpendituresTime ExpendituresWeeks123455.5K3.0K .

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Problem 8-2B (a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting). Date Account Titles and Explanation Debit Credit 1 2 3 4 5 (b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts Be sure to post the amounts to the correct side of the T-Account! Accounts Receivable Bal. (2) (1) (3) (5) (4) (5) Bal. Allowance for Doubtful Accounts (4) Bal. (5) Bal. (c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000. Balance needed $ Balance before adjustment [see (b)] Adjustment required $ The journal entry would therefore be as follows: (d) Accounts Receivable Turnover Ratios: Enter your answer here Average Collection Period: Enter your answer here Problem 8-6B (a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting). Date Account Titles and Explanation Debit Credit 5 20 Feb 18 Apr 20 30 May 25 Aug 18 Sept. 1 Problem 9-2B (a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting). If there are two entries for the same day, then you do not need to enter the date again. Date Account Titles and Explanation Debit Credit April 1 May 1 May 1 June 1 Sept 1 PART B Dec 31 31 (c) Partial Balance Sheet TONG CORPORATION Partial Balance Sheet December 31, 2014 Assets Plant assets Account title Amount Account title Amount Account title Amount Account title (or contra account) Amount Total plant assets Amount Problem 9-7B (a) BUS 1 Year Computation Accumulated Depreciation Amount Amount Amount BUS 2 Year Computation Accumulated Depreciation Amount Amount Amount BUS 3 Year Computation Accumulated Depreciation Amount Amount Amount (b) BUS 2 Year Depreciation Expense Amount Amount .

Problem 8-2B(a) Journalize the transactions, including explanati.docx

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Problem B: Regulatory Compliance 1 Note: All character and company names are fictional and are not intended to depict any actual person or business. Knowing that mergers may require a dramatic change in company culture, you realize that you need to meet with the human resources (HR) and leadership teams because they will play important roles in the merger. The leadership team will drive the change, and the HR team will be charged with managing the change. You have scheduled a meeting with Steve Maine, your vice president at ALTAP consulting, to consult with him on this project. “Thanks for meeting me today, Steve,” you begin. “I need to talk through some of the issues before meeting with the HR and leadership teams at UWEAR and PALEDENIM. The merger is going well, but it is becoming apparent that there are some significant change issues that need to be addressed.” “I’ve heard good things about your work on this project,” Steve answers. “I’m sure you have it under control, but I’ll be happy to help where I can.” “We are dealing with the issues of joining together two very disparate companies,” you explain. “On the one hand, UWEAR is public and has 100 employees; on the other hand, PALEDENIM is private with only 15 employees. They basically provide the same type of service, but they are completely different businesses in how they operate inside and outside of the company.” You continue, “Yes, and both the employees and managers of each company have different philosophies and expectations. PALEDENIM employees and managers have a kind of ‘one-for-all and all-for-one’ attitude. They all chip in to get the job done. The UWEAR employees and managers look at things differently. They’re more apt to do their jobs, get them done, and go home without consideration for what else the rest of the team needs to complete.” “That is definitely a culture issue,” Steve agrees. “In fact, that is the classic definition of a culture issue. I’m sure they’re also dealing with the typical power struggles. I bet everyone is worried about whether their department will be headed by a UWEAR manager or a PALEDENIM manager.” Problem B: Regulatory Compliance 2 “Exactly,” you say. “I know the intention of the merger is to benefit both companies, but there are unintended consequences as well. We need to do whatever we can to help the employees of both companies get through this with the fewest glitches possible.” Analysis Assessing poverty–deforestation links: Evidence from Swat, Pakistan Shaheen Rafi Khan a, Shahrukh Rafi Khan b,⁎ a Sustainable Development Policy Institute, P. O. Box 1091, Islamabad, Pakistan b Department of Economics, Mount Holyoke College, 50 College Street, South Hadley, MA 01075-1481, USA a b s t r a c ta r t i c l e i n f o Article history: Received 5 June 2008 Received in revised form 21 January 2009 Accepted 16 April 2009 Available online 21 May 2009 Keywords: Ecolo.

Problem B Regulatory Compliance 1 No.docx

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PROBLEM 3-22 Event Product Costs Period Costs a. b. c. d. e. f. g. h. i. j. PROBLEM 3-25 a. Event No. Event Type Event No. Event Type 1a. 5a. 1b. 5b. 2. 6. 3. 7. 4a. 8. 4b. b. Jeater Company Horizontal Statements Model - 2012 Balance Sheet Income Statement Statement of Event No. Cash + Accts. Rec. + Mdse. Inv. = Accts. Pay + Comm Stock + Ret. Earn. Rev. ( Exp. = Net Inc. Cash Flows Bal. 1a. 1b. 2. 3.1 4a. 4b. 5a. 5b. 6. 7. 2 8. Bal. 1 2 PROBLEM 3-25 c. Jeater Company Financial Statements For the Year Ended December 31, 2012 Income Statement Net Sales Cost of Goods Sold Gross Margin Operating Expenses Transportation-out Operating/Net Income Statement of Changes in Stockholders’ Equity Beginning Common Stock Plus: Stock Issued Ending Common Stock Beginning Retained Earnings Plus: Net Income Ending Retained Earnings Total Stockholders’ Equity PROBLEM 3-25 c. (cont.) Jeater Company Financial Statements Balance Sheet As of December 31, 2012 Assets Cash Merchandise Inventory Total Assets Liabilities Stockholders’ Equity Common Stock Retained Earnings Total Stockholders’ Equity Total Liabilities and Stockholders’ Equity Statement of Cash Flows For the Year Ended December 31, 2012 Cash Flows From Operating Activities: Inflow from Customers* Outflow for Inventory** Outflow for Expenses Net Cash Flow from Operating Activities Cash Flows From Investing Activities Cash Flows From Financing Activities Net Change in Cash Plus: Beginning Cash Balance Ending Cash Balance * ** Students-�Enter a check mark or ‘X’ to indicate the appropriate cost type for each event. Students-�3-25(a) - Indicate the Event Type (AS, AU, AE, or CE) for each event.��3-25(b) – Fill in each cell in the table. Use ‘NA’ for not affected. Cash Flows are either ‘OA’, ‘IA’, ‘FA’, or ‘NA’. Indicate cash flow amounts. For entries #3 and #7, provide calculation notes 1 and 2 as shown. Students-�3-25(c) – Provide the correct entries in the appropriate cells. You are using ‘Vertical Statements’ here. Show indented balances where appropriate.��Show calculations where asterisks (*) appear. � PROBLEM 4-20 Superior Auto Supply, Inc. Bank Reconciliation May 31, 2012 Unadjusted Bank Balance, May 31, 2012 Add: Deposits in Transit Bank Error Less: Outstanding Checks # True Cash Balance, May 31, 2012 Unadjusted Book Balance, May 31, 2012 * Add: Not.

PROBLEM 3-22EventProduct CostsPeriod Costsa.b..docx

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Problem 3: 15% points: The following items were taken from the post adjusted trial balance of Flop Company. (All balances are normal.) Mortgage payable $ 1,443 Accumulated depreciation 3,655 Prepaid expenses 880 Accounts payable 1,200 Equipment 11,000 Notes payable after 2016 1,444 Long-term investments 1,100 Flop’s capital 10,480 Short-term investments 1,756 Accounts receivable 2,690 Notes payable in 2015 1,000 Inventories 2,100 Cash 1,696 Service Revenue 9,000 Rent Expense 1,000 Wages Expense 5,000 Utilities Expense 1,000 Instructions: Prepare a classified balance sheet in good form as of December 31, 2014. Problem 4: 10% points: Prepare journal entries to record the following transactions entered into by Flip Company: 2012 June 1 Accepted a $10,000, 12%, 1-year note from Flop as full payment on her account. Nov. 1 Sold merchandise on account to Flap, Inc. for $12,000, terms 2/10, n/30. Nov. 5 Flap, Inc. returned merchandise worth $500. Nov. 9 Received payment in full from Flap, Inc. Dec. 31 Accrued interest on Flop's note. 2013 June 1 Flop honored her promissory note by sending the face amount plus interest. No interest has been accrued in 2013 Problem 5: 10% points: Flip Company purchased equipment on July 1, 2011 for $90,000. It is estimated that the equipment will have a $5,000 salvage value at the end of its 5-year useful life. It is also estimated that the equipment will produce 125,000 units over its 5-year life. Instructions Answer the following independent questions. 1. Compute the amount of depreciation expense for the year ended December 31, 2011, using the straight-line method of depreciation. 2. If 14,000 units of product are produced in 2011 and 26,000 units are produced in 2012, what is the book value of the equipment at December 31, 2012? The company uses the units-of-activity depreciation method. 3. If the company uses the double-declining-balance method of depreciation, what is the balance of the Accumulated Depreciation—Equipment account at December 31, 2013? Problem 6: 10% points: Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on the first $100,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year, $25,600 was withheld for federal income taxes and $5,700 was withheld for state income taxes. Instructions (a) Prepare a journal entry summarizing the payment of Flip’s total salary during the year. (b) Prepare a journal entry summarizing the employer payroll tax expense on Flip’s salary for the year. (c) Determine the cost of employing Flip for the year. MBA Management Report (BU7757) Supervisor’s Handbook - Steve Page Department of Business, Strategy & Entrepreneurship Module Handbook 2013 - 2014 Module Code: BU7757 Module Title: MBA Management Project Tutor: Steve PageAbstract This guide addresses two p.

Problem 3 15 pointsThe following items were taken from the po.docx

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Problem 3-1A Identifying adjusting entries with explanations LO C3, P1 For each of the following entries, enter the letter of the explanation that most closely describes it in the space beside each entry. (You can use letters more than once.) A. To record receipt of unearned revenue. B. To record this period's earning of prior unearned revenue. C. To record payment of an accrued expense. D. To record receipt of an accrued revenue. E. To record an accrued expense. F. To record an accrued revenue. G. To record this period's use of a prepaid expense. H. To record payment of a prepaid expense. I. To record this period's depreciation expense. lanation Journal Entries Debit Credit Interest Expense 1,000 Interest Payable 1,000 Depreciation Expense 4,000 Accumulated Depreciation 4,000 Unearned Professional Fees 3,000 Professional Fees Earned 3,000 Insurance Expense 4,200 Prepaid Insurance 4,200 Salaries Payable 1,400 Cash 1,400 Prepaid Rent 4,500 Cash 4,500 Salaries Expense 6,000 Salaries Payable 6,000 Interest Receivable 5,000 Interest Revenue 5,000 Cash 9,000 Accounts Receivable (from consulting) 9,000 Cash 7,500 Unearned Professional Fees 7,500 Cash 2,000 Interest Receivable 2,000 Rent Expense 2,000 Prepaid Rent 2,000 Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO A1, P1, P2, P3 [The following information applies to the questions displayed below.] Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $2,400 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,800 are available at year-end 2013. c. Annual depreciation on the equipment is $13,200. d. Annual depreciation on the professional library is $7,200. e. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,000 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) .

Problem 3-1A Identifying adjusting entries with explanations LO C3.docx

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Essay 21) Describe the opportunities and challenges posed by the d.docx

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Essay 1 1) Evaluate the Articles of Confederation as a guide for successful democracy in the United States. 2) Establish the link between the growth of the national government and changes in federalism as practiced in the United States 3) How did the role of government in people's lives change during the Great Depression? Be sure to explain conditions before the New Deal and the Great Depression as part of your answer. .

Essay 11) Evaluate the Articles of Confederation as a guide for su.docx

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Essay (1) Question What is the so-called "Machine Age"? How was it associated with alienation? Describe some works by Demuth and Stella that illustrate the qualities of the machine age. Comment on how this alienation permeates the other arts as it does early twentieth century culture in general. Essay (2) Question 2. Frank Lloyd Wright was one of the most influential architects of the 20th century. Using the images and plans of the Bauhaus and German Pavilion, discuss the importance of Wright for Gropius and Mies. What do their buildings share with the Robie House? How do they depart from Wright’s example? Consider the way space is defined, the overall appearance of the buildings, the types of materials used, the relationship between the interior and the exterior, and the way the visitor encounters each of the structures. ART /330 Instructions Each essay must consist of at least 700 words (this equals two double-spaced pages in Times New Roman font 12). Where appropriate, information must be properly documented in MLA style. .

Essay (1) QuestionWhat is the so-called Machine Age How was it .docx

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Essay #2 addresses some topic in the broad scope of Transcendentalism. Essay #2 has similar parameters -- length/outside source requirements, drafting process -- as Essay #1. You are always free to develop your own topic approach within the Transcendentalism topic. Some suggestive options: 1) Analyze Thoreau's "Civil Disobedience" in light of a contemporary example or figure or incident in the tradition of American civil disobedience. 2) Analyze the persuasive and rhetorical strategies of one of the transcendental pieces (or King's "Letter") that we have read. You might look at issues of audience, style, emotional vs./and rational appeal, appeals to history/tradition or rejection of history/tradtion, metaphoric style, tone and so forth. If you deem them successful, why/how do they succeed in arguing their points? What might be points of counterargument or criticism or weaknesses in their approach? Does it work as a piece of argument/writing? 3) Pick one (or several if you feel it's appropriate) key concepts or quotes from a work (or several works) and discuss the concept/quote in terms of how it has evolved or put it in larger context. How have these words taken form in our laws, practice, literature, or culture? Where are the gaps between the great ideals of these writers' words and the reality of their times and/or ours? e.g. How might MLK (in light of his "Letter") feel about the society and civil rights situation we see today? 4) You could pick one, two, or three key themes from any of the works and discuss how the text fleshes out these themes and why they are important to our understanding of the period, or the particular writer, or to transcendentalism as a movement, or to American tradition or literature and so forth. 5) You could pick a theme which runs through several of the texts (for example, something about the role or nature of the individual) and trace it through its different configuration and representations. Essay length: 4-5 pages -- again, I'm always more concerned with minimum than limiting any maximum length. Include outside critical sources. MLA documentation .

Essay #2 addresses some topic in the broad scope of Transcendentalis.docx

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Essay # 2 The Tempest Prompt 4-5 pages ( MLA format) Character: The Tempest presents a variety of characters who manipulate each other, raising questions about personal agency and autonomy. How are characters formed as the result of other characters’ direct influence? How might the text mirror our own experiences of identity formation? Perhaps the text suggests that we can never be autonomous individuals due to the ease by which we are influenced by others. Do you agree or disagree with this claim? Be sure to support your position with concrete examples; these examples may come from your personal experience and observations, but you should also use the main text of The Tempest as the basis for each of your claims. (Terms to define in the paper: agency, autonomy, influence) *NOTE: For body paragraph please follow the format of 1.Topic sentence 2.Evidence /example (Text, Personal) 3.Analysis 4. Link/ tie back to thesis .

Essay # 2 The Tempest Prompt4-5 pages (MLA format)Char.docx

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Es la actividad que hacemos con peces Es un animal blanco y negro que huele muy mal Es un lugar que no tiene agua Es un fenómeno natural donde la temperatura del mundo sube Son cosas que usamos para energia Es algo malo que contamina la tierra agua o plantas Es un bosque tropical Es un tipo de bote que carga muchas cosas Es el animal que produce tocino Es un tipo de transportación que va en carriles Es el animal que tiene ocho piernas .

Es la actividad que hacemos con pecesEs un animal blanco y negro q.docx

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Erving Goffman is one of the most important sociological thinkers in modern sociology. His biggest contribution to sociology was the dramaturgical lens of viewing social interaction, a theory that he developed by just watching people in their everyday interactions. In the pieces that we read for this class, we talked about these elements of dramaturgy and how they play out in real life. For this essay question: (1) define the concepts of impression management and audience segregation and then explain how and why people use impression management and audience segregation in daily social life (2) give a detailed example of how you used impression management and audience segregation in the last week and finally (3) explain how technology has changed features of impression management and audience segregation. Give one positive and one negative example. Be as complete and thorough as possible with your answer. .

Erving Goffman is one of the most important sociological thinkers in.docx

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