1. Minimum 150 Word Respond. Topic: Imagines in Webpage and Aligning When creating the page, it appears that Sara did not consider that the web is also accessed by people with disabilities, such as hearing or sight impairment.  There are several assistive technologies that can allow access by reading the code and applying it to the correct setting for a specific disability.  In our example, by not using the alt attribute, a screen reader would not be able to describe an image to a visually impaired person.  If there were a video in the site, Sara would need to consider adding a transcript of the video, or ensure that the video is captioned. Additionally, not all users choose to view site with a browser that supports images.  There are several text-based browsers, such as Lynx, that are preferred.  One advantage to this is speed.  By not displaying images, the website loads faster.  This applies to tables and frames as well. Had Sara validated his site as HTML5, he would have been given an error for not having thealt attribute for his images.  He could have also manually validated his code by testing it on several different browsers.  For web developers, this is a very important step prior to the publication of any site.  It is important that any potential client/customer/viewer can use the website.  For a site dedicated to a college, it is also important to include validating for persons with disabilities.  For developers working on government sites, it is a law that it be accessible for disabled persons. I recently attended a WordCamp in Los Angeles and one of the talks addressed the subject of designing for disabilities and many other considerations.  It was very informative and made me reconsidered how I view sites.  Unfortunately, the sides are not visible, but I will attach them as well.  The link is below. Video:  http://wordpress.tv/2016/10/08/mark-uraine-design-for-telepathy/ Slides:  https://speakerdeck.com/mapk/design-for-telepathy -RAYMOND 2. Minimum 150 Word Respond. Topic: Imagines in Webpage and Aligning Hello Everyone, I remember how when web development for internet pages was advancing back in the late 90s and early 2000s, it was harder for users with computers that could not support more complex images to view them compared to those that could. Now a days, with a universal code that supports multiple browsers, it is possible. Had Sara validated the code and supplied it with a universal code in the beggining, he cold have saved himself the time having to go back and redo the code for other users. With that being said, initially validating the code would have also prevented any hiccups from happening when the web page launched. Bigger companies that wish to create web pages such as Amazon, would greatly consider creating universal webpage coding to ensure all of their customers can view their browser. More web page views for them would mean more sales.  Also, had Sara spent the neccesary time after universally coding the we ...

1. 1. Minimum 150 Word Respond. Topic: Imagines in Webpage
and Aligning
When creating the page, it appears that Sara did not consider
that the web is also accessed by people with disabilities, such as
hearing or sight impairment. There are several assistive
technologies that can allow access by reading the code and
applying it to the correct setting for a specific disability. In our
example, by not using the alt attribute, a screen reader would
not be able to describe an image to a visually impaired person.
If there were a video in the site, Sara would need to consider
adding a transcript of the video, or ensure that the video is
captioned.
Additionally, not all users choose to view site with a browser
that supports images. There are several text-based browsers,
such as Lynx, that are preferred. One advantage to this is
speed. By not displaying images, the website loads faster. This
applies to tables and frames as well.
Had Sara validated his site as HTML5, he would have been
given an error for not having thealt attribute for his images. He
could have also manually validated his code by testing it on
several different browsers. For web developers, this is a very
important step prior to the publication of any site. It is
important that any potential client/customer/viewer can use the
website. For a site dedicated to a college, it is also important to
include validating for persons with disabilities. For developers
working on government sites, it is a law that it be accessible for
disabled persons.
I recently attended a WordCamp in Los Angeles and one of the
talks addressed the subject of designing for disabilities and
many other considerations. It was very informative and made
me reconsidered how I view sites. Unfortunately, the sides are
not visible, but I will attach them as well. The link is below.
Video: http://wordpress.tv/2016/10/08/mark-uraine-design-for-

2. telepathy/
Slides: https://speakerdeck.com/mapk/design-for-telepathy
-RAYMOND
2. Minimum 150 Word Respond. Topic: Imagines in Webpage
and Aligning
Hello Everyone,
I remember how when web development for internet pages was
advancing back in the late 90s and early 2000s, it was harder for
users with computers that could not support more complex
images to view them compared to those that could. Now a days,
with a universal code that supports multiple browsers, it is
possible.
Had Sara validated the code and supplied it with a universal
code in the beggining, he cold have saved himself the time
having to go back and redo the code for other users. With that
being said, initially validating the code would have also
prevented any hiccups from happening when the web page
launched. Bigger companies that wish to create web pages such
as Amazon, would greatly consider creating universal webpage
coding to ensure all of their customers can view their browser.
More web page views for them would mean more sales.
Also, had Sara spent the neccesary time after universally coding
the webpage initially, he would have had extra time afterward to
create more advancements for the website itself. He could have
created better graphics, added more information to the pages,
corrected grammar, etc.
Now a days, we live in a much technologically advanced time
that can support multiple browsers based off of computer
hardware, software, and firmware. Nonetheless, we still rely on
proper coding to be in place prior to deploying any system. The
better we can initially validate and software or coded item, the
better we can prevent any bug or hiccup from occuring.
-Denice

3. Problem 11-1 (12 ed)Problem 11-1-1Entries to record
transactions—Debit (Credit):In FCAIn FCBAccount
TitlesDebitCreditDebitCreditTrial balance:Trial Balance:In
FCAIn FCBDebitCreditDebitCredit
Receivable………………….. Inventory………………
Land………………….. Common Stock…………
Sales…………………… Cost of Sales………………. Exchange
(Gain) or Loss…………. Remeasurement (Gain) or
Loss……….... Translation Adjustment………………
Total……………..……………. Net Income…………….-
2Remeasurement and translation of trial balance:DR
(CR)RateDR (CR) Rate DR (CR_Trial Balance:In
FCAFCB/FCAIn FCB U.S.$/FCB In U.S.$
Receivable………………….. Inventory………………
Land………………….. Common Stock…………
Sales…………………… Cost of Sales………………. Exchange
Gain…………. Remeasurement Loss……….…. Translation
Adjustment……. Total…………………. Net Income
(Loss)…………….-3Translation adjustment traceable to the
current year:Year-4
Problem 11-3 (11 ed)Problem 11-3Sorenson CompanyTrial
Balance Translation31-Dec-
18RelevantBalanceExchangeBalanceAccountin FCRatein
DollarsCash2,840,000Accounts
Receivable3,990,000Inventory5,800,000Fixed
Assets15,000,000Accumulated
Depreciation(6,800,000)Accounts Payable(1,580,000)Long-
Term Debt(5,000,000)Common Stock(3,000,000)Paid-In Capital
in Excess of Par(2,000,000)Retained Earnings, January 1, 20X8
(7,950,000)Sales(10,000,000)Cost of Goods Sold
7,500,000Operating Expenses1,200,000Cumulative Translation
AdjustmentTotals0Translate the balance of Retained Earnings
below:Pueblo Corporation and Sorenson CompanyWorksheet for
Consolidated Financial Statements (in dollars)For Year Ended

4. December 31, 2018ConsolidatedConsolidatedTrial
BalanceEliminations and
AdjustmentsIncomeBalancePuebloSorensonKeyDr.KeyCr.State
mentSheetCash4,050,000Accounts
Receivable5,270,000Inventory5,540,000Investment in
Sorenson20,969,000Fixed Assets21,000,000Accumulated
Depreciation(12,560,000)Additional EquipmentAccounts
Payable(3,450,000)Long-Term Debt(10,000,000)Common Stock
- Parent(4,000,000)Common Stock - SubsidiaryPaid-In Capital
in Excess of Par- Parent(6,500,000)Paid-In Capital in Excess of
Par - SubsidiaryRetained Earnings, 1/1/18-
Parent(12,180,000)Retained Earnings, 1/1/18
SubsidiarySales(26,000,000)Cost of Goods
Sold16,380,000Operating Expenses3,210,000Subsidiary
Income(1,729,000)Total0000Consolidated Net
Income00Eliminations and Adjustments:
Problem 11-3 (LO 3, 5) Translate a trial balance and prepare a
consolidation worksheet with excess of cost over book value
traceable to equipment.
Due to increasing pressures to expand globally, Pueblo
Corporation acquired a 100% interest in Sorenson Company, a
foreign company, on January 1, 2016. Pueblo paid 12,000,000
FC, and Sorenson’s equity consisted of the following:
Common stock
3,000,000 FC
Paid-in capital in excess of par
2,000,000

5. Retained earnings
4,200,000
Total
9,200,000 FC
On the date of acquisition, equipment with a 10-year life was
undervalued by 500,000 FC. Any remaining excess of cost over
book value is attributable to additional equipment with a 20-
year life. The trial balances for Pueblo and Sorenson as of
December 31, 2018, are as follows:
Pueblo Corporation
Sorenson Company
Cash
4,050,000
2,840,000 FC
Accounts Receivable
5,270,000

6. 3,990,000
Inventory
5,540,000
5,800,000
Investment in Sorenson
20,969,000
Fixed Assets
21,000,000
15,000,000
Accumulated Depreciation
(12,560,000)
(6,800,000)

7. Accounts Payable
(3,450,000)
(1,580,000)
Long-Term Debt
(10,000,000)
(5,000,000)
Common Stock
(4,000,000)
(3,000,000)
Paid-In Capital in Excess of Par
(6,500,000)
(2,000,000)
Retained Earnings, January 1, 2018
(12,180,000)

8. (7,950,000)
Sales
(26,000,000)
(10,000,000)
Cost of Goods Sold
16,380,000
7,500,000
Operating Expenses
3,210,000
1,200,000
Subsidiary Income
(1,729,000)

9. Totals
0
0 FC
The investment in Sorenson consists of the following:
Initial investment (12,000,000 FC × $1.20)
$14,400,000
2016 Income (1,750,000 FC × $1.28)
2,240,000
2017 Income (2,000,000 FC × $1.30)
2,600,000
2018 Income
1,729,000
Total
$20,969,000
Relevant exchange rates are as follows:

10. 1 FC =
January 1, 2016
$1.20
2016 Average
1.28
January 1, 2017
1.25
2017 Average
1.30
December 31, 2018
1.31
2018 Average
1.33

11. Required
Assuming the FC is Sorenson’s functional currency, prepare a
consolidated worksheet.
Problem 11-1 (LO 6, 7) Remeasuring a trial balance and
analyzing results.
In order to demonstrate the use of the remeasurement process,
assume that at the beginning of the year a U.S. parent company
invested 100,000 foreign currency B (FCB) to form a 100%
owned subsidiary. The subsidiary immediately invested the
foreign currency in land at a cost of 50,000 FCB and inventory
with a cost of 50,000 FCB. At midyear, 50% of the inventory
was sold for 40,000 FCB. At year-end, assume that the sale is
still uncollected. Although FCB is the subsidiary’s functional
currency, the subsidiary maintains its books of record in foreign
currency A (FCA). Assume the following exchange rates:
Beginning of Year
Mid Year
End of Year
1 FCB equals
12.5 FCA

12. 8 FCA
10 FCA
1 FCA equals
0.08 FCB
0.125 FCB
0.10 FCB
1 FCA equals
$0.20
$0.40
$0.30
1 FCB equals
$2.50
$3.20

13. $3.00
Required
1. Prepare the entries to record the above transactions: (a) as
they would have been recorded on the books of the subsidiary
and (b) as they would have been recorded had they been
recorded in terms of FCB. Also, prepare the trial balance that
would have resulted under each of the recording models.
2. Prepare a schedule to remeasure the FCA trial balance into
an FCB trial balance and then translate into U.S. dollars.
3. Prepare a schedule to directly calculate the translation
adjustment to be reported in other comprehensive income.
4. Compare the remeasured FCB trial balance to the FCB trial
balance in part (1) and comment regarding whether the
objectives of translation have been achieved.
1. Minimum 150 Word Respond. Topic: What’s a planet
Let me start off by saying I loved reading Neil deGrasse
Tyson’s article. I had the pleasure of seeing him speak in mid-
October here in Durham, and it was one of the highlights of my
life. After watching the video this week and reading the
material, I am still a bit confused as to why Pluto was demoted
to a Dwarf planet. In the Bad Astronomy blog, Mr. Plait states
that if the reasoning for demoting Pluto stands then in a billion
years give or take a few, Earth will be in the same situation as
Pluto, because the Moon will be far away and the Earth-Moon
center-of-mass will be outside the Earth. So, even though it will
not be in our lifetime, eventually Earth will also be declassified
as a planet.
I still have a difficult time coming to terms with Pluto not being
a planet, as it has been since I started school. I still think that
the IAU should have adopted the term “classic Planets” for
those planets that are still considered planets, and adopted
another term for the dwarf planets, like Pluto.

14. In the big scheme of things, my interest in astronomy was not
affected by the demoting of Pluto, if anything it renewed my
interest into learning the what and why of things. When I ask
friends about the demotion it never affected anyone that I know
in any way negatively. One of my friends just joked that it
proved how uninformed we have all been. He further stated that
all our education was lie (a joke of course).
-STEPHANIE
2. Minimum 150 Word Respond. Topic: What’s a planet
I, for one, am glad they kicked Pluto out of the planet
rankings…He had it coming! I honestly didn’t know this was
such a big deal or controversy in the Astronomy world, but I do
get it that you are discounting what one scientist said.
However, once they discovered there was tons of little guys out
in the Kuiper Belt that were similar to Pluto they should of
demoted him as fast as possible! As the posting said “What we
call the object doesn’t change what it is or where it is” we are
just helping keep the universe a little more organized and if that
means that we need more classifications for things then so be it.
I don’t believe that it is a great use of any scientist’s time to
argue about the if the size of an object orbiting the Sun is
considered a Planet or Dwarf Planet, it is an inanimate object. I
do believe that this is a great conversation for the public to talk
about because it leads to people learning things! I’m going to
use an example - It is exactly like a store putting on a sale for
an in demand product to get people to come into their store
because they might buy other things. If you get people talking
about space you might spark a few brains and some future
scientists can be born. I don’t think it ether hurts or helps the
effort to encourage interests in astronomy. I don’t think anyone
is going to say “Well, I wanted to be an astronaut, but since
there is only 8 planet’s now I don’t feel like it’s worth it.” As I

15. said the most important thing this re-classification did was to
get people talking about space when the news dropped.
Cheers,
-DONNIE
1. Minimum 150 Word Respond. Topic Application Software.
There are 5 different applications software that are out there
and then they are broken into a few different sub-categories
based off what that software offers. As far as this class goes
and any class for that matter, I would have to go with
productivity software. This software allows the end user to
manipulate many different documents and customize to how the
user wants (Unknown, 2013). Some examples are word
processing, spreadsheets, and a database. There three examples
are based off Microsoft Office with Word, Excel, OneNote,
PowerPoint, and Outlook. There are other applications out that
offer the same or similar options on different operating
systems. When it comes to writing papers, presentations, or
doing some math; these applications can help you do that and
provide a lot of useful help within the application itself. My
classmates can benefit from this. We do have presentations and
papers that are due throughout this class that can done
throughout a few of these applications. I do know that this
software does cost money, I am not too sure if there is freeware
out there with similar applications.
Software development is a crucial task for all businesses. It
can be the difference between businesses and the money they
make. The world that we live in today relies so much on
technology and it is very important for business owners to have
the most up to date software that is continually changing.
Every company is looking for a cost effective and high quality
software that provides quick and accurate results (Unknown,
2009).

16. References
Unknown. (2009, August 10). Why is Software Development
Important. Retrieved from Computer Moz:
http://www.computermoz.com/blog/why-is-software-
development-important/
Unknown. (2013). Productivity Software. Retrieved from
Application Performance Management:
http://www.applicationperformancemanagement.org/software/pr
oductivity-software/
-JAKE
2. Minimum 150 Word Respond. Topic Application Software.
Question 1: Application software recommendation.
Bleachbit, an open source system utility designed for privacy, is
capable of cleaning and wiping information from computer
systems “so even God couldn’t read them” (America’s
Newsroom, 2016). Bleachbit is installable on Windows, Mac
OS, and Linux systems. Bleachbit is modifiable to delete the
private files associated with almost any application. The
program offers options to shred: individual files; cache,
temporary, and log files; and free disk space. This process
enhances security by destroying private files as well as
improving system performance through the removal of “junk”
files (Bleachbit, 2016).
Bleachbit is free, no matter the type of user: personal,
corporate, even government. It works in both networked and
stand-alone environments across all types of computers:
desktops, servers, and laptops. It is copyrighted under the GNU
General Public License version 3. The source code is available
so that custom installation packages or inspections of the
original material are possible (Bleachbit, 2016).
I have been using Bleachbit for several years and have found

17. that it: is easy to use; cleans files that are left behind by other
cleaning utilities; and eliminates all traces of private files so
that storage devices can be recycled or disposed of without
concern.
Question 2: Impact of computing technologies on business
productivity.
Software development and computing technologies have a direct
impact on business productivity. New computing technologies
allow for faster processing, integrated data processing, and
automation of processes. As an example of this, the introduction
of electronic cash registers networked to mainframe computers
in the store with the addition of bar code readers led to
automated inventory management and increased the ring speed
of cashier by 30% while simultaneously reducing the labour
requirements (Boundless, 2016).
There are numerous computer technologies which can be
specifically leveraged to improve the productivity of small
businesses, scaled-down versions of products which are utilized
by large corporations. Products include Internet enabled storage
devices; advanced Raid storage solutions, dedicated print server
switches, and disaster protected storage solutions (Mah, 2013).
America's Newsroom. (2016, Aug 25). BleachBit?! ... Gowdy
Says Hillary Deleted Emails 'So Even God Couldn’t Read
Them’. Retrieved from
http://insider.foxnews.com/2016/08/25/trey-gowdy-clinton-
deleted-emails-so-even-god-couldnt-read-them
Bleachbit. (2016). Clean Your System and Free Disk Space.
Retrieved from https://www.bleachbit.org/
Boundless. (2016, Aug 8). Productivity Gains from Hardware.
Retrieved from
https://www.boundless.com/business/textbooks/boundless-
business-textbook/operations-management-10/productivity-
71/productivity-gains-from-hardware-336-7842/
Mah, P. (2013, May 29). 10 Tech Products To Boost Your Small
Business Productivity. Retrieved from

18. http://www.computerworld.com/article/2472968/it-
management/92630-10-Tech-Gadgets-to-Boost-Your-Small-
Business-Productivity.html
-DON
1. Minimum 150 Word Respond. Topic: Use Cases and Other
Techniques
A Part of the Systems Development is the requirement modeling
process. It is here in the process that the “Use case” concept
comes into play. A “use case” is “An activity the system
performs, usually in response to a request by a user”
(Satzinger). Use cases are important as “use cases” outline the
fundamental, functional requirements or processes needed for
the model to work. Use cases outline what is happening and
what is the desired outcome for a certain instance. Two
strategies identify a use case are the “User Goal Technique” and
the “Event Decomposition technique”. Both are useful but each
technique comes from a different angle. The User goal
technique is more user oriented while the decomposition
technique is more business oriented and covers a broader base.
One could say one technique runs bottom to top while the other
runs top to bottom. Both are very useful techniques that get
the job done. Overall though, it is the event decomposition
technique that is more comprehensive. As the decomposition
technique is more business oriented more aspects of the process
are taken In to account. While the user goal technique is valid
it may only focuses on a small aspect of the business. For
instance, a user goal technique for a purchase would focus on
the picking of the product and the paying of the product but
may not really be focused on the shipping, logistics, inventory
analysis and reordering which the decomposition technique
would take into account.
Another Part of modeling process for system development is the
use of ERD’s. ERD stands for Entity Relationship Diagram.

19. The ERD would map out how data entities are related or interact
with each other. A part that could make up an ERD would be a
“class”. A class is a category or classification used to describe
a collection of object. ERD’s make use of classes in their
structure of interactivity. Classes can make up key parts of the
Entity Relationship Diagram
Satzinger, J. W. (2011). Systems analysis and design in a
changing world, 6th ed. Boston, MA: Cengage Learning, Inc.
-WALTER
2. Minimum 150 Word Respond. Topic: Use Cases and Other
Techniques
Hello all,
Uses cases are very important in determining functionality
because depending on both the application the use case can
always vary very drastically and it is very important to
understand how two very similar people can use an application
in two very different ways. Personally, every project that I have
embarked on always starts with identifying all the possible use
cases. The user goal technique determines the objective that the
user must complete & an event decomposition determines the
events in which the system will ultimately respond to. This
technique Identifies the use cases. User goal technique is quite
more exhaustive process than user goal technique in as much
that it covers more.
A class is a category and collection of objects and its
components are the attributes that the class has. In programming
terms a class is an instance of the object and that object has
many different types of attributes (state variables) and in Object
Oriented Programming (OOP) there are many different types of
classes, there can be abstract classes in which they inherit all
the methods from another class. There is also the idea of a super
class or parent class if you will that all the other children
classes inherit their attributes from. The main difference
between class diagrams and ERD (Entity Relationship Diagram)

20. is that an ERD's main purpose is to establish relationships for
how data is going to flow mainly for the database. Class
diagrams better describe the attributes one single class will have
not necessarily showing the relationship that each class may
have.
Source: Satzinger, J. W. (2012). Systems Analysis and Design
in a Changing World, 6th Edition. [Bookshelf Online].
Retrieved from
https://online.vitalsource.com/#/books/9781285404882/
-ELLIOT