Performance BudgetingPerformance budgeting has been attempted at t.pdf

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Performance Budgeting Performance budgeting has been attempted at the local level in recent years. Address the issues of performance budgeting while answering the following questions: What attributes of performance budgeting make it particularly suitable to local government budgeting? Will the same attributes be as useful at the federal level? Solution Performance Budgetingmeasures the activities in terms of output. It shows cost matching with operation and the focus on decision making and evaluation is on output rather than merely on expenditure. Performance Budgeting provide a meaningful relationship between estimated inputs and expected outputs as an integral part of the budgeting system. Attributes of performance budgeting which make it particularly suitable to local government budgeting are as follows:- 1) Performance budgeting focuses at establishing a relationship between the inputs and the outputs. 2) Traditional budgets highlights only the items of expenditure, namely salaries, stores, materials, rates, rent etc. Whereas Performance budgeting emphasises more on the functions of organisation, the programmes to discharge these functions and the activities which will be involved in undertaking these programmes. 3) Performance budgeting facilitate to provide information on what the government is doing and what it gets for the money spent. 4) Performance budgeting is related to management efficiency especially in the government affairs. These all attributes are useful at the federal level..

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Case Study Title DateCourseInstructor Introduction An introduction is used to let the reader know: · The main entity or entities involved · The major question or issue being analyzed Introductions for case studies in this course should be one paragraph in length. Background This is a brief overview of the main problems or questions involved. Historical information can be used as long as it has a direct bearing on the items being analyzed. Provide enough description that a reader that is unfamiliar with the case will understand the context of your analysis. For this course, background information should be two to three paragraphs in length, maximum.Discussion The discussion includes an analysis of each problem or question. The analysis can include: · The problem or question and its impact on the main entities involved. · How the problem or question is linked to the topics we have discussed or read to this point. · How the problem or question is linked to best practices in industry. · A solution or multiple solutions and an evaluation of those solutions. In this course the case studies will have at least one major problem or question. There may be secondary problems or questions but there will be, at most, one or two secondary issues. Use as much space as necessary to provide a rational analysis but if there are more than four or five paragraphs for a given question the analysis needs to be reviewed and made more concise. Conclusion Summarize your solutions and describe how those solutions improve the current situation or resolve the problems in the case. The conclusion should be one to two paragraphs. References All references must be properly cited and referenced using APA format. Refer to the syllabus for tutorials and resources on using APA format. PAGE 2 Week 5: Lesson Budgeting Introduction Budgeting is a very important part of the managerial role of any department manager. A budget helps the department establish the amount of money it will need in order to operate for a fiscal year. By creating a budget, this guarantees that your department will get a piece of the pie for general operating costs, and in some cases, proposed projects. If your budget is approved, you can breathe easy, knowing that you have the money that you need to operate your department for the next year. Traditional organizational budgets & accounting systems are activity-oriented, with expenses gathered and reported by organizational units. IT Budgets represents a large organizational strategic investment for many corporations; hence, it is critical for IT managers, CIO, and CFO to understand what needs to be considered in creating an IT departmental budget. Budgeting is not always an easy process simply because it requires good working knowledge and understanding of the financial aspects of the organization. Depending on the type of organization for which you work, the budget might serve as a profit plan. In other organizations like nonpro ...

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#43. after winning $280,000 in the lottery, maurika deided to place the money in three different investments : a certificate of deposit paying 4% , a money market certificate paying 5% , and some Aa bonds paying 7%. After 1 year she earned $15,400 in interest. find how much was invested at each rate if $20,000 more was invested at 7% than at 5% Solution Let c be the investment in certificate deposits, m be the investment in money market deposits and b be the investment in Aa bonds. Investment on Aa bonds is 20000 is more than on money market b=m+20000 Total amount invested 280000 c+m+m+20000=280000 c+2m=260000 (1) After 1 year she earned 15400. 0.04c+0.05m+0.07(m+20000)=15400 0.04c+0.12m=14000 (2) Solving 1 and 2, we get m=90000, c=80000, b=110000.

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Some Calvin Cycle enzymes contain disulfide bonds that must be reduced through a mechanism involving thioredoxin in order for the enzyme to be active in sunlight. What is the name of the key regulatory protein that inactivates these same Calvin Cycle enzymes by oxidation when the sun goes down? Choose the ONE best answer. Question 10 options: Thioredoxin requires sunlight for proper folding into its functional three dimensional structure, so in the absence of light, it is unfolded and cannot reduce these enzymes. There is no regulatory protein that oxidizes these Calvin Cycle enzymes; oxidation is spontaneous. Sunlight is a reducing energy and moonlight is an oxidizing energy, so when the moon comes out at night, the Calvin Cycle enzymes are oxidized spontaneously. None of these answers are correct. The protein is called ferredoxin-thioredoxin reductase. Thioredoxin has multiple light-sensing properties and when the sun goes down it turns into a strong oxidant. Thioredoxin requires sunlight for proper folding into its functional three dimensional structure, so in the absence of light, it is unfolded and cannot reduce these enzymes. There is no regulatory protein that oxidizes these Calvin Cycle enzymes; oxidation is spontaneous. Sunlight is a reducing energy and moonlight is an oxidizing energy, so when the moon comes out at night, the Calvin Cycle enzymes are oxidized spontaneously. None of these answers are correct. The protein is called ferredoxin-thioredoxin reductase. Thioredoxin has multiple light-sensing properties and when the sun goes down it turns into a strong oxidant. Solution Option 4 \" None of these answers are correct.\" \"Chloroplast thioredoxin systems are crucial components of redox network, mediating environmental signals to chloroplast proteins. One key protein in calvin cycle regulatory processes is thioredoxin. The reduced form of thioredoxin activates many biosynthetic enzymes by reducing disulfide bridges that control their activity and inhibits several degradative enzymes by the same means. In chloroplasts, oxidized thioredoxin is reduced by ferredoxin in a reaction catalyzed by ferredoxin-thioredoxin reductase. This enzyme contains a 4Fe-4S cluster that couples two one-electron oxidations of reduced ferredoxin to the two-electron reduction of thioredoxin. Thus, the activities of the light and dark reactions of photosynthesis are coordinated through electron transfer from reduced ferredoxin to thioredoxin and then to component enzymes containing regulatory disulfide bonds. Other means of control of calvin cycle also exist. For instance, phosphoribulose kinase and glyceraldehyde 3-phosphate dehydrogenase also are regulated by NADPH directly. Some plants synthesize a transition-state inhibitor, carboxyarabinitol-1-phosphate (CA1P), in the dark. In the dark, these enzymes associate with a small protein called CP12 to form a large complex in which the enzymes are inactivated. RuBP Carboxylase Activase facilitates release.

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Question 7 (of 20) 7. 1000 poants TB 1301 which of the following analysis techniques d… Which of the following analysis techniques does notexamines significant sustained changes over time? O Horizontal analyses O Trend anayses O Vertical analyses O Time-series analyses Mutiple Choice TB 13-01 Which of the following analyshs techniques d... yses to Recognize Financial Changes that Unfold Solution Answer is Option (3) Vertical Analysis Verical analysis does not used to examine the changes over time like horizental , trend and time series analysis. In the Veritical analysis, we take every line item and then calculate the persentage over revenue. This process helps to compare the financial statements of different companies.

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Problem 12-9A Condensed financial data of Waterway Industries follow. Waterway Industries Comparative Balance Sheets December 31 Assets 2017 2016 $ 114,736 $ 68,728 124,676 53,960 159,750 146,047 40,328 36,920 195,960 154,780 404,700 344,350 (71,000 ) (73,840 ) $969,150 $730,945 Liabilities and Stockholders’ Equity $ 144,840 $ 95,566 23,430 29,820 156,200 207,320 312,400 248,500 332,280 149,739 $969,150 $730,945 Waterway Industries Income Statement Data For the Year Ended December 31, 2017 $551,613 $192,353 17,622 66,030 38,738 6,717 10,650 332,110 $ 219,503 Additional information: Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Adjustments to reconcile net income to Waterway Industries Comparative Balance Sheets December 31 Assets 2017 2016Cash $ 114,736 $ 68,728Accounts receivable 124,676 53,960Inventory 159,750 146,047Prepaid expenses 40,328 36,920Long-term investments 195,960 154,780Plant assets 404,700 344,350Accumulated depreciation (71,000 ) (73,840 )Total $969,150 $730,945 Liabilities and Stockholders’ EquityAccounts payable $ 144,840 $ 95,566Accrued expenses payable 23,430 29,820Bonds payable 156,200 207,320Common stock 312,400 248,500Retained earnings 332,280 149,739Total $969,150 $730,945 Solution Waterway Industries Statement of Cash Flows For the year ended Amount Cash flows from operating activities Net Income $219,503 Adjust to reconcile net income to net cash provided Depreciation expenses $66,030 Loss on disposal of plant assets $10,650 Increase in Accounts receivable -$70,716 Increase in Inventory -$13,703 Increase in Prepaid expenses -$3,408 Increase in Accounts Payable $49,274 Decrease in accrued expenses payable -$6,390 Net cash used by operating activities $251,240 Cash flows from investing activities Cash payment for acquisition of plant assets -$142,000 Sale of Plant Assets $2,130 Cash payment for acquisition of Long-term investment -$41,180 Net cash used by investing activities -$181,050 Cash flows from financing activities Issuance of Common Stock $63,900 Bond Payable matured -$51,120 Payment of Dividends -$36,962 Net cash provided by financing activities -$24,182 Net decrease in cash $46,008 Cash at Beginning of Period $68,728 Cash at End of Period $114,736.

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Many bridges are made from rebar-reinforced concrete composites. Classify the composite system (fiber-reinforced, particulate, laminar, or hybrid), and explain why it is such a ubiquitous choice of construction. Solution Fibers or particles embedded in matrix of another material are the best example of modern-day composite materials, which are mostly structural. Laminates are composite material where different layers of materials give them the specific character of a composite material having a specific function to perform. Fabrics have no matrix to fall back on, but in them, fibers of different compositions combine to give them a specific character. Reinforcing materials generally withstand maximum load and serve the desirable properties. Further, though composite types are often distinguishable from one another, no clear determination can be really made. To facilitate definition, the accent is often shifted to the levels at which differentiation take place viz., microscopic or macroscopic. In matrix-based structural composites, the matrix serves two paramount purposes viz., binding the reinforcement phases in place and deforming to distribute the stresses among the constituent reinforcement materials under an applied force. Composite materials are commonly classified at following two distinct levels: • The first level of classification is usually made with respect to the matrix constituent. The major composite classes include Organic Matrix Composites (OMCs), Metal Matrix Composites (MMCs) and Ceramic Matrix Composites (CMCs). The term organic matrix composite is generally assumed to include two classes of composites, namely Polymer Matrix Composites (PMCs) and carbon matrix composites commonly referred to as carboncarbon composites. • The second level of classification refers to the reinforcement form - fibre reinforced composites, laminar composites and particulate composites. Fibre Reinforced composites (FRP) can be further divided into those containing discontinuous or continuous fibres. The role of the reinforcement in a composite material • Fibre Reinforced Composites are composed of fibres embedded in matrix material. Such a composite is considered to be a discontinuous fibre or short fibre composite if its properties vary with fibre length. On the other hand, when the length of the fibre is such that any further increase in length does not further increase, the elastic modulus of the composite, the composite is considered to be continuous fibre reinforced. Fibres are small in diameter and when pushed axially, they bend easily although they have very good tensile properties. These fibres must be supported to keep individual fibres from bending and buckling. • Laminar Composites are composed of layers of materials held together by matrix. Sandwich structures fall under this category. • Particulate Composites are composed of particles distributed or embedded in a matrix body. The particles may be flakes or in powder form. Concrete and .

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Match the graph of the sine function to the equation over [-4 Pi. 4 Pi] Solution here vertical shift is 1/2 from the graph Amplitude = 3/2 period = =pi phase shift is = -pi/4/pi= -1/4 so we can write Y = Asin(BX+C) + D where A= amplitude period = 2pi/B phase shift = -C/B vertical shift (D)=1/2 so y = 3/2sin(1/2 x -pi/4) +1/2 so it is option A you can find answer in other way also from the graph take some points option A is the correct answer plug x =-pi/4 then we get y=-1 and in the graph also y=-1.

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Given the global financial crisis of 2007–2009, do you anticipate any changes to the systems of fixed exchange rates and forward contracts in the near future? Are the changes you envision strictly procedural or regulatory, or do you believe that some of these changes will intend to provide safeguards against ethical lapses or loopholes? Solution As a result of the global financial crisis of 2007-2009, it showed that the protection companies and investors have at the time to hedge against exchange rates instability were severely lacking resulting in billions of dollars in lost wealth globally. Any financial market carries risks for its users, but the main function of some markets is redistribution of risk. This is exactly what forward markets and derivative markets do. They are more risky, but at the same time it is where risks may be reduced or eliminated. Since the emergence of derivatives market, hedging operations are increasingly performed in the futures and forward markets (due to minor transaction costs, more expedient transactions, etc). Investors use forwards with a view to protecting a certain yield level through the transfer of risk to other trade participants. This risk is undertaken by speculators who take opposite positions from the hedgers and thus make the market liquid. Hedgers, however, protect themselves by the transfer of risk to other participants (speculators) against losses, but also reduce the possibility of profit increase. Financial crises have many common features. In the background real economy, there is usually the presence of an asset price “bubble” (or asset price inflation, for purists), a corresponding credit boom, and large capital inflows into that economy (see, for example, Reinhart and Rogoff, 2008). However, these characteristics are necessary, but not sufficient, for a financial crisis to develop. The severity of the crisis depends crucially on the underlying financial sector’s exposure to these conditions and, in fact, the overall market’s uncertainty about the financial sector’s exposure to them. A key role of financial regulation is to put limits on financial institutions, so as to limit this exposure. While there are many reasons for the relative calm of the U.S. financial system during the 50 years after the Great Depression, many analysts continue to give credit to the financial regulation that was enacted at that time. Given their inherently high leverage and the ease with which the risk-profile of financial assets can be altered, banks and financial institutions have incentives to take on excessive risks. Ordinarily, market mechanisms would be expected to price risks correctly and thereby ensure that risk-taking in the economy is at efficient levels. However, there are two factors that have impeded such efficient outcomes. First, with the repeal of most protections from the Banking Act of the 1933, the only remaining protection against risk-shifting is capital requirements. If the guarantees are m.

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Genetics Question 2 In the insect sex determination system, the are considered the homogametic sex because they have 2X chromosomes females males Solution In insects, mostly the sex determination is of XX-XY type. In this, females are homogametic i.e. they contain two copies of the same kind of sex chromosomes. Females contain two X chromosomes. Males are heterogametic i.e. they contain two different kinds of sex chromosomes. Hence, males contain one X chromosome and one Y chromosome. Therefore, the correct answer is females..

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Figure 13.2 of a single pair of homologous chromosomes as they might appear during various stages of either mitosis or meiosis 53) Which diagram(s) represent anaphase II of meiosis? A) II only B) III only C) IV only D) V only E) either II or V Answer: D What\'s wrong with E?? If III V VI /1 /N Solution It Showing various stages of Meiosis because the stages showing 2 anaphases, crossing over and chiasma formation Yaa the answer is D. Anaphase 2 occur in haploid cells, so it contain single chromosome but 2 chromatids. The two chromatids seperate in the Anaphase II. So D is correct.

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