Answer The general circumstance for retaining outside experts is wh.pdf
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Answer: The general circumstance for retaining outside experts is where the auditor requires a special skill or knowledge outside of accounting or auditing, the auditors feel they do not have the level of expertise, or they may want an additional opinion. PCAOB interim Using the Work of a Specialist provides guidance and recognizes that auditors are not expected to be experts in all areas, auditors may encounter material matters which are complex or subjective, and an auditor may use the work of a specialist as evidential matter to evaluate financial statement assertions (PCAOB AU 336, 2010). In the case of auditing pensions, the auditors would most likely use an actuary as a specialist as the auditors would not be expected to have that level of expertise. The actuary would be knowledgeable of the entire pension development process and be able to more quickly comprehend the nuances of the actuarial assumptions and mechanics of the calculations. For example, some of the tasks that the actuary would be involved with the company on for pensions includes the measurement of pension obligations, assignment of plan obligations to time periods, development of a cost allocation procedure, development of a contribution allocation procedure, determination of types and levels of benefits, projection of pension obligations, projection of plan costs or contributions (AAA, 2010). Much of the financial impact of pensions is based on going from current known data (number employees, salaries, etc.) through a number of assumptions (how many years work, how many years collect a pension, mortality rates, what rate able to invest funds at, etc.) to develop the most likely funding needs over time to provide the retirement benefits as agreed to cover the pension expenses. Outside of determining the current employees, salaries, etc., almost everything else is an assumption. How do we make the most appropriate and best assumption to ensure having dollars available in the future? How much do we need to put aside now that will grow and cover the pension requirements? This is where the audit firm should employ an actuary to examine the actuarial-type assumptions made by the company on its employees and current retirees to see if they are reasonable assumptions given the company’s data. The actuary would be able to help examine the pension plan assets, the investments, the effective earning rates from the investments (in comparison to the discount rate being used), the projected pension expenses, and the resultant pension plan funding situation. The actuary’s review should be able to assist the auditor in identifying potential issue areas for the auditor’s further examination. Solution Answer: The general circumstance for retaining outside experts is where the auditor requires a special skill or knowledge outside of accounting or auditing, the auditors feel they do not have the level of expertise, or they may want an additional opinion. PCAOB interim Using the Work of a S.
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Duncan Moogi
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Source 1
Source 2
Source 3
Source 4
Source 5
My Thoughts
Main Idea 1
(Ancient Rome and communities)
Main Idea 2
(Compare between past and present.)
Main Idea 3
(Effects)
Main Idea 4
(
Solution
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Cynthia G. Lewis
Professor Kenneth Lewis
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Mrotek Cullinane Feature Article Iasa Interpreter Summer 2010
The implementation of the MAR in 2010 will
provide a valuable opportunity for insurers
to assess the effectiveness of their internal
controls and the accuracy of their financial
reporting. Insurers must promptly develop a
strategy for compliance with the MAR if they
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Respond to...
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Using the financial balance sheet as displayed in the text, provide an example of how purchasing an asset or issuing stocks or bonds could potentially impact earnings targets.
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Solution
N= sp3 F = p orbital of F overlap with sp3 hybride orbital F is not central atom..
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I think you are missing an S species in the first.pdf
I think you are missing an S species in the first equation. Are you trying to from
H2SO4 and not H2O on the right side? 1) I2 + H2SO3 +H2O => 2HI + H2SO4 I2 is neutral; IN
HI, I becomes I- (I is more electronegative than H); I is reduced S starts as the sulfite ion
[SO3]2-. O has -2 charge. so S_charge + 3*(-2) = -2. S_charge = +4. In H2SO4, S is [SO4]2-.
S_charge + 4*(-2) = -2; S_charge = +6 Sulfur is oxidized 2) C + 4HNO3 -> CO2 + 4NO2 +
2H2O C is oxidized from 0 to +4 in CO2 N is reduced from +5 in HNO3 to +4 in NO2 (use the
same method as previous; in HNO3; [NO3]- because H is +1; N_charge + 3*-2 = -1; N_charge is
+5. for NO2; N_charge + 2*-2 = 0 (neutral); N_charge = +4 3) 2FeCl3 + H2S => 2FeCl2 +
2HCl + S S exists as -2 in H2S, and becomes 0 in S; it is oxidized (it has lost 2 electrons) Fe
exists as +3 in FeCl3 (Cl as Cl-) and becomes +2 in FeCl2; it is reduced (gains 1 electrons)
Solution
I think you are missing an S species in the first equation. Are you trying to from
H2SO4 and not H2O on the right side? 1) I2 + H2SO3 +H2O => 2HI + H2SO4 I2 is neutral; IN
HI, I becomes I- (I is more electronegative than H); I is reduced S starts as the sulfite ion
[SO3]2-. O has -2 charge. so S_charge + 3*(-2) = -2. S_charge = +4. In H2SO4, S is [SO4]2-.
S_charge + 4*(-2) = -2; S_charge = +6 Sulfur is oxidized 2) C + 4HNO3 -> CO2 + 4NO2 +
2H2O C is oxidized from 0 to +4 in CO2 N is reduced from +5 in HNO3 to +4 in NO2 (use the
same method as previous; in HNO3; [NO3]- because H is +1; N_charge + 3*-2 = -1; N_charge is
+5. for NO2; N_charge + 2*-2 = 0 (neutral); N_charge = +4 3) 2FeCl3 + H2S => 2FeCl2 +
2HCl + S S exists as -2 in H2S, and becomes 0 in S; it is oxidized (it has lost 2 electrons) Fe
exists as +3 in FeCl3 (Cl as Cl-) and becomes +2 in FeCl2; it is reduced (gains 1 electrons).
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75 words as reply to this post if you cite also reference Dunca.docx
75 words as reply to this post if you cite also reference
Duncan Moogi
Hello class and prof.
It is important for organizations to create accurate and up-to-date annual budgets to maintain control over their finances, and to show funders exactly how their money is being used. How specific and complex the actual budget document needs to be, depends on how large the budget is, how many funders you have and what their requirements are, how many different programs or activities you are using the money for, etc. At some level, however, the budget will need to include:
Projected expenses. The amount of money expected to be spent in the coming fiscal year, broken down into the categories expect to be covered - salaries, office expenses, etc. Projected income. The amount of money expected to be taken in for the coming fiscal year, broken down by sources -- i.e., the amount expected from each funding source, including not only grants and contracts, but also internal fundraising efforts, memberships, and sales of goods or services. The interaction of expenses and income. What gets funded from which sources? In many cases, this is a condition of the funding: a funder agrees to provide money for a specific position, for instance, or for activities or items. If funding comes with restrictions, it is important to build those restrictions into the budget, to make sure money is spend as told to the funder. Adjustments to reflect reality as the year goes on. The budget will likely begin with estimates, and as the year progresses, those estimates need to be adjusted to be as accurate as possible to keep track of what is really happening.
Why have a financial plan?
It sharpens understanding of goals. It gives the real picture - by accurately showing what you can afford and where the gaps in funding are, the budget allows to plan beforehand to meet needs, and to decide what is able to be done each year. It also encourages effective ways of dealing with money issues - by showing what you cannot afford with known income, a budget can motivate you to be creative - and successful - in seeking out other sources of funding. It fills the need for required information - the completed budget is a necessary element of funding proposals and reports to funders and the community. It facilitates discussion of the financial realities of the organization. It helps you avoid surprises and maintain fiscal control. (community toolbox n.d.)
According to Jason Gordon (20 December 2020), operating budget is the daily expenses that are projected from daily operations, including raw materials, machinery, labor, and utility expenses, among others. The company will generally use income projections when planning for an operating budget. Operating budgets are usually created before the start of a new financial year. They are often presented in an income statement format with a schedule that allows the management to provide updates of monthly expenses incurred. In addition,.
Outsourcing the Internal Audit Function
This document discusses outsourcing the internal audit function of a financial institution and evaluating proposals from audit firms. It emphasizes that a trained internal auditor is still needed to oversee outsourced audits. When evaluating proposals, important considerations include the experience level and background of assigned staff, how risk assessments guide audit scope and procedures, documentation access and ownership, and coordination with internal resources. Thoroughly assessing audit methodologies and staff qualifications is critical to avoid low-quality or incomplete outsourced audits.
Compensation Reviews
This document discusses how to conduct a compensation review to assess pay equity within an organization. It outlines the challenges of ensuring internal pay equity given recent legal and regulatory changes. The key steps discussed are:
1. Involving legal counsel from the beginning to maintain confidentiality.
2. Establishing clear goals for the review such as assessing exposure to litigation/investigation or planning for mergers.
3. Careful planning which includes defining the employee groups and compensation metrics to study, and determining internal and external involvement.
4. Proper grouping of employees for valid comparisons during analysis.
It emphasizes the importance of the compensation review for risk management, but cautions that organizations must be prepared to make
Analyzing Financial Projections as Part of the ESOP Fiduciary Process | Appra...
In recent years there has been increasing concern among ESOP sponsors and professional advisors (trustees, TPAs, business appraisers, legal counsel) regarding the scrutiny of the DOL, the Employee Benefits Security Administration (“EBSA”), and the Internal Revenue Service (“IRS”). These entities (and agencies thereof) are tasked with ensuring that ESOPs comply with the Employee Retirement Income Security Act (“ERISA”) as well as with various provisions of the federal income tax code concerning qualified retirement plans (including ESOPs). Citing concerns for poor quality and inconsistency in business appraisals, the DOL has sought in recent years to expand the meaning of “fiduciary” under ERISA to include business appraisers. In the most recent forums of exchange and deriving from various court actions, there are numerous areas of concern that DOL/EBSA appear to have regarding ESOP valuations.
This paper focuses on the use of financial projections in ESOP valuations. The use (or misuse) of financial projections is often the most direct cause of over- or under-valuation in ESOPs.
Case Study Of Rajendra K Goel &Amp; Company
- Kudler Fine Foods has implemented an industry-specific accounting information system which helps ensure accurate financial reporting.
- Using computer-assisted audit tools and techniques (CAATTs) would make auditing Kudler's systems and records more efficient and effective. CAATTs allow auditors to analyze large amounts of electronic data.
- CAATTs can help validate the integrity of Kudler's systems by testing for accuracy and completeness of data. This enhances the reliability of financial reporting and protects against security risks or errors.
- Implementing CAATTs would benefit both Kud
My research questionwhat was the point of view in the eyes of a.docx
My research question:
what was the point of view in the eyes of ancient communities in the past to women body compare to now? How does media now view women’s bodies and sexualize it to sell products?
Source 1
Source 2
Source 3
Source 4
Source 5
My Thoughts
Main Idea 1
(Ancient Rome and communities)
Main Idea 2
(Compare between past and present.)
Main Idea 3
(Effects)
Main Idea 4
(
Solution
)
Main Idea 5
(Opinion and thoughts)
Adapted from NC State University Writing and Speaking Tutorial Service, Writing A Literature Review and
Using a Synthesis Matrix. 2006. Retrieved June 26, 2013 from http://www.ncsu.edu/tutorial_center/writespeak/download/Synthesis.pdf
http://mym.cdn.laureate-media.com/2dett4d/Walden/WMBA/6050/02/mm/performance_report/index.html
© 2016 Laureate Education, Inc. Page 1 of 6
WMBA 6050: Accounting for Management Decision Making
Week 2 Weekly Briefing
Welcome to Week 2! In Week 1, you were introduced to accounting as the language of
business. You looked at various annual reports and compared the contents. You
noticed that some items occurred in every annual report. These were the Management
Discussions and Analysis (MD&A), the four basic financial statements, the report of the
independent auditors, and the notes to the financial statements. You began to build an
accounting vocabulary, learned the interrelationship between the four basic financial
statements, discussed fraud issues, and studied the difference between financial
accounting and managerial accounting.
In Week 2, you will continue to build your accounting vocabulary as you study the
budgeting aspect of management accounting.
This week:
In terms of the specific Learning Objectives, you will:
• Analyze the influence of financial and managerial accounting on decision making
• Evaluate forecasts, strategic plans, and budgets on organizations
• Analyze stakeholder involvement in budgeting processes
• Prepare performance reports
• Analyze performance report results
• Evaluate variances
In terms of the course-level Learning Outcomes, you will:
• Evaluate various accounting measures and their relevance to a wide range of
stakeholders
• Analyze various types of budgets, strategic planning, and forecasting
• Employ managerial accounting approaches and information to make effective
decisions
• Demonstrate effective communication skills to present accounting information to
stakeholders
• Assess managerial accounting tools and their usefulness to organizational
leaders
• Apply accounting principles ethically and appropriately to personal and
professional contexts
Budgets
A budget is defined as "the formal expression of plans, goals, and objectives of
management that covers all aspects of operations for a designated time period." (Shim,
Siegel, & Shim, 2012) It can be as simple as a handwritten piece of paper for a small
© 2016 Laureate E ...
Interpret a Current Policy of Three CountriesInstructionsAs .docx
The document provides instructions for an assignment analyzing the immigration systems of three countries. It requires:
1) A SWOT analysis of the US immigration system and two other country systems, evaluating strengths, weaknesses, opportunities, and threats.
2) An analysis of immigration benefits for each system to determine the best fit for the student's state.
3) A plan for implementing the chosen immigration program.
The analysis should compare immigration approaches in the US and two other countries. The completed assignment must be 12-15 pages long with a minimum of seven scholarly references using current APA standards.
Is there anything we can do to help expedite an ATE application? MLM 5
This document provides advice on how a law firm can help expedite an application for after the event (ATE) legal expenses insurance. It recommends that the firm submit a concise and comprehensive application that includes:
1) A completed proposal form that responds to all questions and provides requested budgetary information.
2) A brief case summary that outlines the claim, any defense points, remedies sought, legal issues, stage of the case, prospects for settlement, and prospects for enforcement if successful.
3) Key supporting documents like counsel's opinion, letters of claim/response, statements of case, witness evidence, and information on enforcement prospects.
The document advises that providing this necessary information to the underwriter
PPT-SIR-GABION-Finance.pptx
The document discusses the budgeting process for schools, including budget preparation, authorization, execution, and accountability. It describes how educational budgets are developed through a participatory process involving school personnel. The key steps in budget preparation are outlined, including setting priorities, staffing needs, accounting for staff expenses, revenue projections, and finalizing the budget. The importance of budget evaluation is highlighted to compare planned versus actual spending and inform future budgeting.
Running Head HUMAN RESOURCES PROJECT PLAN1HUMAN RESOURCES PROJ.docx
Running Head: HUMAN RESOURCES PROJECT PLAN 1
HUMAN RESOURCES PROJECT PLAN 10
Assignment 3: Human Resources Project Plan
Cynthia G. Lewis
Professor Kenneth Lewis
HRM 517- Managing Human Resource Project
Strayer University
February 12, 2018
The success of any project is determined by various factors. Among them is the ability of the project team or manager to develop an organized project charter. An organization or company project charter is used to give a description of the vision of the project, objectives, scope, project organization as well as the implementation plan. It is therefore considered to be one of the essential documents in any business or organization management system. For instance, in developing an effective customer relationship management system, the customer relationship manager or the team should have a well-developed project charter and in most cases, this document would be most precise. This paper will, therefore, help in designing a project charter that will be used to revamp the company’s compensation and benefits package received by its employees.
Construct a project charter to revamp the compensation and benefits package.
As the human resource manager of this company, the existing employee compensation, and benefits package has recently attracted a great deal of interest. This has proved to be useful for the annual completion of performance evaluations which has shown a lack of employee motivation in the company. It has also contributed to poor performance in service delivery to its clients and even in meeting the established duties and responsibilities. Therefore, it would be favorable to revamp the existing compensation and benefits package which is currently being offered to the employees. This is guided by the objective of the company to improve its performance in comparison to previous years. According to the Labor Act (Monaco & Pierce, 2015), it is proposed that each company or organization should provide a standard compensation and reward system for its employees that would include bonuses, rewards, and other established opportunities or systems which the company could utilize in an effort to recognize the efforts of employees thereby improving workforce development initiatives and strategies.
The vision of this plan is to develop an effective project charter that will help the company in revamping employee’s benefits and compensation package by recognizing the employee’s individual efforts. Along with the vision would include the project objectives which would be considered to develop compensation benefits plan that recognizes employee efforts in improving company productivity, to design and develop an effective benefit and compensation system that can be adjusted consistently based on company rate or growth, profitability and resource endowment. The vision would also include a way in which to motivate the company employees based on individual and collective productivity and w ...
Client Alert: March 2011
Diane Fanelli discusses rebalancing as an option for ESOPs. Barbara Krumbhaar details all you need to know about plan record retention including what documents should be kept, for how long and by whom. Steven Greenapple answers a frequently asked client question about whether a pass-through vote is needed for an ESOP company stock sale.
Mrotek Cullinane Feature Article Iasa Interpreter Summer 2010
The implementation of the MAR in 2010 will
provide a valuable opportunity for insurers
to assess the effectiveness of their internal
controls and the accuracy of their financial
reporting. Insurers must promptly develop a
strategy for compliance with the MAR if they
have not done so already. A set of corporate
norms for complying with the new MAR
has yet to develop, but actuaries have the
knowledge and skills to assist in many aspects
of the process and can help determine the set
of best practices moving forward.
Is The Budget Has Outlived Its Usefulness On The 21St...
The document discusses whether traditional budgeting processes should be abolished, with some arguing they are too time-consuming and can encourage dysfunctional behavior, while others believe they are still useful control mechanisms if improved; it also analyzes criticisms of traditional budgeting related to fixed performance contracts and incentives for misreporting, though notes alternative views; and suggests budgets should be reformed rather than eliminated to address issues while maintaining their benefits.
Compensation system of bank (1)
This document is a research proposal on the compensation systems of banks in Pakistan submitted by three students - Muhammad Farhan Jalali, Saba Shahab, and Sheikh Zeeshan Waris - to their professor Ms. Ayesha Hanif. The introduction provides background on the importance of compensation policies and practices in motivating employees. It also outlines the banks' restructuring plans and why investigating compensation practices is important. The literature review then summarizes past research on topics like defining compensation, designing effective compensation systems, factors that impact compensation, and relating compensation to managing risks.
financial management objectives & the organization chart of financial management
Financial management drives applying general management concepts to the company's financial capital that leading to the investment decisions in such as fixed assets, current assets, and working capital, as results of that the management generates set of investment decisions to collect financing from different resources, which will depend on the type of source, the financing duration, the financing costs and the returns of the decision.
Respond to... Companies often try to keep accounting earnings .docx
Respond to...
Companies often try to keep accounting earnings growing at a relatively steady pace in an effort to avoid large swings in earnings from period to period. They also try to manage earnings targets. Reflect on these practices and discuss the following in your discussion post.
Are these practices ethical?
According to Ortega & Grant (2003), “earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company to influence contractual outcomes” (p. 51). Because these practices are used to alter the financials of a firm from actuality, then, no, these practices are not ethical, however there are common practice and, in some circumstances, acceptable.
What are two tactics that a financial manager can use to manage earnings?
Financial managers at times will use certain tactics to manage earnings. Two tactics that financial managers use to manage earnings are the Big Bath technique and the cookie jar reserve. The big-bath technique consists of taking a one-time, large write-offs or restructuring charges against income in order to reduce assets to further lower future expenses (Hope & Wang, 2018). The use of the big bath method can affect a firms’ competitiveness as it is essentially reporting a loss, which can have negative results on stock prices. The other method is the cookie jar reserve occurs when a company saves money from successful years and draws from that money and applies it to bad years in order to bolster earnings reports (CPA Journal, 1999). The method is used as way to smooth income and appear financially better when in actuality the company is having a bad year.
What are the implications for cash flow and shareholder wealth?
Ultimately, financial manager’s job is to maximize profit, because of this conflict of interest may occur. According to Chalak & Mohammadnezhad (2012), “with respect to increase shareholder wealth, free cash flows are of importance because allow managers to seek growth opportunities which increase share value” (p. 430). Therefore, the use of the techniques in the regards to implications for cash flow and shareholder wealth can be detrimental due to unreliable and inaccurate information, which occurs from managers intentionally influencing actual financials.
Using the financial balance sheet as displayed in the text, provide an example of how purchasing an asset or issuing stocks or bonds could potentially impact earnings targets.
When purchasing an asset or issuing stocks earnings targets are impacted due the changes in cash flow. For instance, when purchasing assets, the cash accounts will decrease the purchase amount, while issuing stocks or bonds increases by the amount received for the purchased stocks. These actions can a company to miss or exceed its earnings targets by the amounts of cash flow coming in or going ou.
Similar to Answer The general circumstance for retaining outside experts is wh.pdf (16)
75 words as reply to this post if you cite also reference Dunca.docx
75 words as reply to this post if you cite also reference Dunca.docx
Analyzing Financial Projections as Part of the ESOP Fiduciary Process | Appra...
Analyzing Financial Projections as Part of the ESOP Fiduciary Process | Appra...
My research questionwhat was the point of view in the eyes of a.docx
My research questionwhat was the point of view in the eyes of a.docx
Interpret a Current Policy of Three CountriesInstructionsAs .docx
Interpret a Current Policy of Three CountriesInstructionsAs .docx
Is there anything we can do to help expedite an ATE application? MLM 5
Is there anything we can do to help expedite an ATE application? MLM 5
Running Head HUMAN RESOURCES PROJECT PLAN1HUMAN RESOURCES PROJ.docx
Running Head HUMAN RESOURCES PROJECT PLAN1HUMAN RESOURCES PROJ.docx
Mrotek Cullinane Feature Article Iasa Interpreter Summer 2010
Mrotek Cullinane Feature Article Iasa Interpreter Summer 2010
Is The Budget Has Outlived Its Usefulness On The 21St...
Is The Budget Has Outlived Its Usefulness On The 21St...
financial management objectives & the organization chart of financial management
financial management objectives & the organization chart of financial management
Respond to... Companies often try to keep accounting earnings .docx
Respond to... Companies often try to keep accounting earnings .docx
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Phenol S.pdf
Phenol is the main topic of the document. A solution is mentioned, but no other details are provided about the solution. The document is very brief and only mentions phenol twice without providing any other context or information.
N= sp3 F = p orbital of F overlap with sp3 hybrid.pdf
N= sp3 F = p orbital of F overlap with sp3 hybride orbital F is not central atom.
Solution
N= sp3 F = p orbital of F overlap with sp3 hybride orbital F is not central atom..
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This very short document does not contain enough contextual information to generate a meaningful 3 sentence summary. The document only contains the word "isotopes" repeated three times without any surrounding context.
I think you are missing an S species in the first.pdf
I think you are missing an S species in the first equation. Are you trying to from
H2SO4 and not H2O on the right side? 1) I2 + H2SO3 +H2O => 2HI + H2SO4 I2 is neutral; IN
HI, I becomes I- (I is more electronegative than H); I is reduced S starts as the sulfite ion
[SO3]2-. O has -2 charge. so S_charge + 3*(-2) = -2. S_charge = +4. In H2SO4, S is [SO4]2-.
S_charge + 4*(-2) = -2; S_charge = +6 Sulfur is oxidized 2) C + 4HNO3 -> CO2 + 4NO2 +
2H2O C is oxidized from 0 to +4 in CO2 N is reduced from +5 in HNO3 to +4 in NO2 (use the
same method as previous; in HNO3; [NO3]- because H is +1; N_charge + 3*-2 = -1; N_charge is
+5. for NO2; N_charge + 2*-2 = 0 (neutral); N_charge = +4 3) 2FeCl3 + H2S => 2FeCl2 +
2HCl + S S exists as -2 in H2S, and becomes 0 in S; it is oxidized (it has lost 2 electrons) Fe
exists as +3 in FeCl3 (Cl as Cl-) and becomes +2 in FeCl2; it is reduced (gains 1 electrons)
Solution
I think you are missing an S species in the first equation. Are you trying to from
H2SO4 and not H2O on the right side? 1) I2 + H2SO3 +H2O => 2HI + H2SO4 I2 is neutral; IN
HI, I becomes I- (I is more electronegative than H); I is reduced S starts as the sulfite ion
[SO3]2-. O has -2 charge. so S_charge + 3*(-2) = -2. S_charge = +4. In H2SO4, S is [SO4]2-.
S_charge + 4*(-2) = -2; S_charge = +6 Sulfur is oxidized 2) C + 4HNO3 -> CO2 + 4NO2 +
2H2O C is oxidized from 0 to +4 in CO2 N is reduced from +5 in HNO3 to +4 in NO2 (use the
same method as previous; in HNO3; [NO3]- because H is +1; N_charge + 3*-2 = -1; N_charge is
+5. for NO2; N_charge + 2*-2 = 0 (neutral); N_charge = +4 3) 2FeCl3 + H2S => 2FeCl2 +
2HCl + S S exists as -2 in H2S, and becomes 0 in S; it is oxidized (it has lost 2 electrons) Fe
exists as +3 in FeCl3 (Cl as Cl-) and becomes +2 in FeCl2; it is reduced (gains 1 electrons).
E=1 Solu.pdf
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Until 2001, the 40-year-old Halamka also worked as an emergency room.pdf
Until 2001, the 40-year-old Halamka also worked as an emergency room physician, but he gave
that up to take on the additional responsibilities of being CIO of Harvard Medical School in
2002.
Two months later, Beth Israel Deaconess experienced one of the worst health-care IT disasters
ever. Over four days, Halamka’s network crashed repeatedly, forcing the hospital to revert to the
paper patient-records system that it had abandoned years ago. Lab reports that doctors normally
had in hand within 45 minutes took as long as five hours to process.
\"Everything’s the Web,\" Halamka says now. \"If you don’t have the Web, you’re down.\"
Hospitals come alive early. By 7 a.m., doctors and nurses started to send some of Beth Israel
Deaconess’s 100,000 daily e-mails. The pharmacy began filling prescriptions, transferring the
first bits of the 40 terabytes that traverse the network daily. Some of the 3,000 daily lab reports
were beginning to move.
By 8 a.m., the network again started acting as if it were flying into a headwind. Halamka realized
the network had settled down the night before only because hardly anyone was using it. When
the workday began in earnest, CPU usage spiked. The network started flapping. The problem
hadn’t been fixed.
Halamka’s team scrambled to find other possible sources of the trouble. One suspect was
CareGroup’s network of outlying hospitals in Cambridge, Needham, Ayer and elsewhere in
Massachusetts. They operated as a distinct network that plugged into Beth Israel Deaconess. The
community hospitals’ network was sluggish, and a billing application wasn’t working, according
to Jeanette Clough, CEO of Mount Auburn Hospital in Cambridge, which serves as the hub for
the outlying hospitals’ network.
To fix the problem, the CAP team decided to put a Cisco 6509 router between the core network
and PACS, eliminating spanning tree protocol and its seven-hop limitation. (The 6509 also has
switching capabilities, so the team decided to kill three switches inside PACS and use the 6509
for that too.)
At noon, Epstein came in to lend a hand...and walked into 1978. Epstein worked the copier, then
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patients’ rooms where they were left for doctors. (There were about 450 patients at the hospital.)
In time, the chaos gave way to a loosely defined routine, which was slower than normal and far
more harried. The pre-IT generation, Sands says, adapted quickly. For the IT generation, himself
included, it was an unnerving transition. He was reminded of a short story by the Victorian
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to sustain human life. Eventually, those who designed the computer die and no one is left who
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\"We depend upon the network, but we also take it for granted,\" Sands says. \"It’s a credit to
[Halamka] that we operate with a mind-set that the computers never go down. And that.
The Final Accounts of non-trading concerns consists of1. Receipts.pdf
The Final Accounts of non-trading concerns consists of:
1. Receipts and Payments Account
2. Income and Expenditure Account, and
3. Balance Sheet.
1. Receipts and Payments Account:
It is a Real Account. It is a consolidated summary of Cash Book. It is prepared at the end of the
accounting period. All cash receipts are recorded on the debit side and all cash payments are
recorded on the credit side.
Cash Book consisting of entries of receipts and payments in a chronological order while the
Receipts and payments is a summary of total cash receipts and cash payments.
It starts with opening balance of Cash and Bank and ends with closing balance of Cash and
Bank. It does not take into account outstanding amounts of receipts and payments. Receipts and
Payments may be of Capi tal or Revenue nature; they may relate to the current or previous year or
subsequent year; so long as they are actually received or paid, they must appear in this account.
Features of Receipts and Payment Account, In Brief:
1. It starts with opening balance and ends with closing balance
2. It is the summary of cash and bank transactions.
3. Actual cash transactions are entered.
4. It includes capital as well as revenue items.
5. It follows cash system of accounting
6. It shows cash position and excludes all non-cash items.
7. It is a real account.
8. It does not take any income/expense outstanding at the beginning or at the end.
2. Income and Expenditure Account:
It is a Nominal Account. It is in the form of Profit and Loss Account. It is concerned with only
revenue items—expenses and incomes. It records all losses and expenses on its debit side and all
incomes and gains on its credit side.
Of the incomes and expenses of revenue nature, only the portion pertaining to the current year is
shown in the Income and Expenditure Account i.e. amount relating to the previous year or future
year are excluded. Again, the incomes and expenses of current year, whether received or not,
must be shown.
In other words, incomes and expenses have to be adjusted for both out-standing and pre-
payments. All non-cash items, Depreciation, Bad Debts, Provision for Doubtful Debts etc. are
taken into account.
The difference between the debit side and the credit side is either surplus or deficit for the year
concerned and the difference will be transferred to the Capital Fund (also called General Fund or
Accumulated Fund) appearing in Balance Sheet.
Features of Income and Expenditure Account, In Brief:
1. It is prepared in lieu of Profit and Loss Account.
2. It is a nominal account.
3. It is based on mercantile system of accounting.
4. There is no opening balance.
5. It ends with Surplus or Deficit.
6. It excludes all capital income and capital expenses.
7. It includes only revenue items.
8. It records all expenses whether paid or not, and all incomes whether received or not.
3. Balance Sheet:
Balance Sheet in case of non-trading concern is prepared in the usual manner and consists of all
liabilities and .
sickel cell anemia is caused by recessive allele. frequency of sicke.pdf
sickel cell anemia is caused by recessive allele. frequency of sickel cell allele is 0.1.
according to Hardy-Weinberg law
frequency of sickel cell allele (Recessive allele) (ss) = 0.1 = q2
q = square root of 0.1 = 0.316
then p = 1 - q = 1 - 0.316 = 0.684
p = frequency of healthy allele = 0.684
Frequency of healthy allele = 0.684
2.Ans.
how many people in a population of 10,000 will have sickel cell anemia.
sickel cell anemia (ss) = (0.316)(0.316)(10,000) = 999 people have sickel cell anemia.
3.Ans.
how many people in a population of 10,000 will be sickel cell carriers.
sickel cell carriers (Ss) = 2pq = 2 (0.316)(0.684)(10,000) = 4323 people are sickel cell carriers
4.Ans.
mutations occurs and new allele introduced into the population.
small population which causes genetic drift.
the above TWO conditions we would NOT expect Hardy-Weinberg equlibrium to be maintained.
3. Alkaptonuria caused by recessive allele.
survey revels that 5 in 50 people have Alkaptonuria
a. if a population of 50 people
if is caused by Recessive allele and 5 in 50 people have Alkaptonuria = q2 is 5/50 or 0.1
q2 = 0.1 then q = square root of 0.1 = 0.316
q = 0.316
p = 1 - q =0.684
p = 0.684
b. Heterozygous to Alkaptonuria = 2pq
2pq = 2(0.684) (0.316) (50) = 22 people are Hetrozygous for Alkaptonuria Allele
C. Homozygous Dominant = AA =p2
AA = (0.684)(0.684)(50) = 23 people have Heterozygous Dominant
Solution
sickel cell anemia is caused by recessive allele. frequency of sickel cell allele is 0.1.
according to Hardy-Weinberg law
frequency of sickel cell allele (Recessive allele) (ss) = 0.1 = q2
q = square root of 0.1 = 0.316
then p = 1 - q = 1 - 0.316 = 0.684
p = frequency of healthy allele = 0.684
Frequency of healthy allele = 0.684
2.Ans.
how many people in a population of 10,000 will have sickel cell anemia.
sickel cell anemia (ss) = (0.316)(0.316)(10,000) = 999 people have sickel cell anemia.
3.Ans.
how many people in a population of 10,000 will be sickel cell carriers.
sickel cell carriers (Ss) = 2pq = 2 (0.316)(0.684)(10,000) = 4323 people are sickel cell carriers
4.Ans.
mutations occurs and new allele introduced into the population.
small population which causes genetic drift.
the above TWO conditions we would NOT expect Hardy-Weinberg equlibrium to be maintained.
3. Alkaptonuria caused by recessive allele.
survey revels that 5 in 50 people have Alkaptonuria
a. if a population of 50 people
if is caused by Recessive allele and 5 in 50 people have Alkaptonuria = q2 is 5/50 or 0.1
q2 = 0.1 then q = square root of 0.1 = 0.316
q = 0.316
p = 1 - q =0.684
p = 0.684
b. Heterozygous to Alkaptonuria = 2pq
2pq = 2(0.684) (0.316) (50) = 22 people are Hetrozygous for Alkaptonuria Allele
C. Homozygous Dominant = AA =p2
AA = (0.684)(0.684)(50) = 23 people have Heterozygous Dominant.
I think that (e) have only non-singular generalized inversesSol.pdf
I think that (e) have only non-singular generalized inverses?
Solution
I think that (e) have only non-singular generalized inverses?.
ConvertingSeconds.javaimport java.util.Scanner;public class Conv.pdf
ConvertingSeconds.java
import java.util.Scanner;
public class ConvertingSeconds {
public static void main(String[] args) {
//Declaring variables
int fromseconds,hours,minutes,seconds,toSeconds;
//Scanner class Object is used to read the inputs entered by the user
Scanner sc=new Scanner(System.in);
//getting the number of seconds entered by the user
System.out.print(\"Enter Total Number of Seconds :\");
fromseconds=sc.nextInt();
//calling the method secondTime() by passing the seconds as arguments
String str=secondTime(fromseconds);
//Converting the string to String array where \',\' is the delimeter
String arr[]=str.split(\",\");
//Converting the String into integer
hours=Integer.parseInt(arr[0]);
minutes=Integer.parseInt(arr[1]);
seconds=Integer.parseInt(arr[2]);
//calling the method inSeconds by passing the hours,minutes,seconds as arguments
toSeconds=inSeconds(hours,minutes,seconds);
//Displaying the hours,minutes,seconds to seconds
System.out.println(hours+\" hours \"+minutes+\" minutes \"+seconds+\" seconds corresponds to
\"+toSeconds+\" seconds\");
}
/*This method will converts the hours,minutes,seconds to seconds
* Params:hours,minutes,seconds
* Return:totalSeconds
*/
private static int inSeconds(int hours, int minutes, int seconds) {
//Converting the hours,minutes and seconds to totalseconds
int totSeconds=hours*3600+minutes*60+seconds;
return totSeconds;
}
/*This method will converts the seconds to hours,minutes,seconds
* Params:total Seconds
* Return:String
*/
private static String secondTime(int totseconds) {
//Declaring variable
int secs=totseconds;
//calculating the number of hours
int hours=totseconds/3600;
totseconds=totseconds-(hours*3600);
//calculating the number of minutes
int minutes=totseconds/60;
totseconds=totseconds-(minutes*60);
//Calculating the number of seconds
int seconds=totseconds;
//displaying the total seconds to hours,minutes,seconds
System.out.println(secs+\" Seconds corresponds to \"+hours+\" hours \"+minutes+\" minutes
\"+seconds+\" seconds\");
return hours+\",\"+minutes+\",\"+seconds;
}
}
_____________________________________________
Output:
Enter Total Number of Seconds :10000
10000 Seconds corresponds to 2 hours 46 minutes 40 seconds
2 hours 46 minutes 40 seconds corresponds to 10000 seconds
_____________________________________________
Output1:
Enter Total Number of Seconds :15000
15000 Seconds corresponds to 4 hours 10 minutes 0 seconds
4 hours 10 minutes 0 seconds corresponds to 15000 seconds
_________________________________________Thank You
Solution
ConvertingSeconds.java
import java.util.Scanner;
public class ConvertingSeconds {
public static void main(String[] args) {
//Declaring variables
int fromseconds,hours,minutes,seconds,toSeconds;
//Scanner class Object is used to read the inputs entered by the user
Scanner sc=new Scanner(System.in);
//getting the number of seconds entered by the user
System.out.print(\"Enter Total Number of Seconds :\");
fromseconds=sc.nextInt();
//calling the method seco.
Before Attempting to measure risk aversion, following two factors sh.pdf
Before Attempting to measure risk aversion, following two factors should be considered:
1 ) Estimating probabilities: It includes measuring the future events based on their possibility of
occurrence. generally, the Probabilities are assigned based on past experiences.
2) Life tables and estimates: it includes the estimation of the amount of risk undertaken by the
investors in their previous investment. By looking at their investment history and analyzing
behavior, this table can be prepared.
Solution
Before Attempting to measure risk aversion, following two factors should be considered:
1 ) Estimating probabilities: It includes measuring the future events based on their possibility of
occurrence. generally, the Probabilities are assigned based on past experiences.
2) Life tables and estimates: it includes the estimation of the amount of risk undertaken by the
investors in their previous investment. By looking at their investment history and analyzing
behavior, this table can be prepared..
AnsConsolidated financial statements are the aggregated or combin.pdf
Ans:
Consolidated financial statements are the aggregated or combined figure of statements between a
parent company and its subsidiaries.
Consolidated balance sheet
As on 31/12/2020
Assets
P
S
Total
Current assets:
Cash
70,000
28,000
98,000
Accounts receivable
210,000
224,000
434,000
Inventory
252,000
140,000
392,000
532,000
392,000
924,000
Noncurrent assets:
Land
140,000
--
140,000
Equipment
7,000,000
3,780,000
10,780,000
Amortization, equipment
(2,478,000)
(1,736,000)
(4,214,000)
Investment in S
1,120,000
--
1,120,000
5,782,000
2,044,000
7,826,000
Total assets
6,314,000
2,436,000
8,750,000
Liabilities and shareholders equity:
Current liabilities:
Accounts payable
630,000
280,000
910,000
Noncurrent liabilities:
Loan payable
420,000
700,000
1,120,000
1,050,000
980,000
2,030,000
Shareholders equity:
Share capital
1,680,000
420,000
2,100,000
Retained earnings
3,584,000
1,036,000
4,620,000
5,264,000
1,456,000
6,720,000
6,314,000
2,436,000
8,750,000
Consolidated income statement
For the year ended 31/12/2020
Particulars
P
S
Total
Revenue:
Sales
2,804,200
2,100,000
4,904,200
Royalties
210,000
--
210,000
Dividends
100,800
--
100,800
3,115,000
2,100,000
5,215,000
Expenses:
Cost of sales
1,680,000
1,260,000
2,940,000
Other
784,000
575,400
1,359,400
2,464,000
1,835,400
4,299,400
Net income
651,000
264,600
915,600
Retained earnings statement
For the year ended 31/12/2020
P
S
Total
Opening retained earnings
3,353,000
897,400
4,250,400
Net income
651,000
264,600
915,600
Dividends declared
(420,000)
(126,000)
(546,000)
Closing retained earnings
3,584,000
1,036,000
4,620,000
Figures are added. P + S = Total.
Assets
P
S
Total
Current assets:
Cash
70,000
28,000
98,000
Accounts receivable
210,000
224,000
434,000
Inventory
252,000
140,000
392,000
532,000
392,000
924,000
Noncurrent assets:
Land
140,000
--
140,000
Equipment
7,000,000
3,780,000
10,780,000
Amortization, equipment
(2,478,000)
(1,736,000)
(4,214,000)
Investment in S
1,120,000
--
1,120,000
5,782,000
2,044,000
7,826,000
Total assets
6,314,000
2,436,000
8,750,000
Liabilities and shareholders equity:
Current liabilities:
Accounts payable
630,000
280,000
910,000
Noncurrent liabilities:
Loan payable
420,000
700,000
1,120,000
1,050,000
980,000
2,030,000
Shareholders equity:
Share capital
1,680,000
420,000
2,100,000
Retained earnings
3,584,000
1,036,000
4,620,000
5,264,000
1,456,000
6,720,000
6,314,000
2,436,000
8,750,000
Solution
Ans:
Consolidated financial statements are the aggregated or combined figure of statements between a
parent company and its subsidiaries.
Consolidated balance sheet
As on 31/12/2020
Assets
P
S
Total
Current assets:
Cash
70,000
28,000
98,000
Accounts receivable
210,000
224,000
434,000
Inventory
252,000
140,000
392,000
532,000
392,000
924,000
Noncurrent assets:
Land
140,000
--
140,000
Equipment
7,000,000
3,780,000
10,780,000
Amortization, equipment
(2,478,000)
(1,736,000)
(4,214,000)
Investment in S
1,120,000
--
1,120,000
5,782,000
2,044,000
7,826,000
Total assets
6,314,000
2,436,00.
Answer b)S phaseS-phase is synthetic phase where semiconservative.pdf
Answer: b)S phase
S-phase is synthetic phase where semiconservative DNA replication takes place, which occurs
between G1 and G2 phase
Solution
Answer: b)S phase
S-phase is synthetic phase where semiconservative DNA replication takes place, which occurs
between G1 and G2 phase.
a)The NLS resides somewhere between amino acids 240 and 357. b)The.pdf
a)The NLS resides somewhere between amino acids 240 and 357.
b)The NES resides somewhere between amino acids 115 and 239.
Solution
a)The NLS resides somewhere between amino acids 240 and 357.
b)The NES resides somewhere between amino acids 115 and 239..
A database is generally used for storing related, structured data, w.pdf
A database is generally used for storing related, structured data, with well defined data formats,
in an efficient manner for insert, update and/or retrieval (depending on application).
On the other hand, a file system is a more unstructured data store for storing arbitrary, probably
unrelated data. The file system is more general, and databases are built on top of the general data
storage services provided by file systems.
A Data Base Management System is a system software for easy, efficient and reliable data
processing and management. It can be used for:
Creation of a database.
Retrieval of information from the database.
Updating the database.
Managing a database.
It provides us with the many functionalities and is more advantageous than the traditional file
system in many ways listed below:
1) Processing Queries and Object Management:
In traditional file systems, we cannot store data in the form of objects. In practical-world
applications, data is stored in objects and not files. So in a file system, some application software
maps the data stored in files to objects so that can be used further.
We can directly store data in the form of objects in a database management system. Application
level code needs to be written to handle, store and scan through the data in a file system whereas
a DBMS gives us the ability to query the database.
2) Controlling redundancy and inconsistency:
Redundancy refers to repeated instances of the same data. A database system provides
redundancy control whereas in a file system, same data may be stored multiple times. For
example, if a student is studying two different educational programs in the same college, say
,Engineering and History, then his information such as the phone number and address may be
stored multiple times, once in Engineering dept and the other in History dept. Therefore, it
increases time taken to access and store data. This may also lead to inconsistent data states in
both places. A DBMS uses data normalization to avoid redundancy and duplicates.
3) Efficient memory management and indexing:
DBMS makes complex memory management easy to handle. In file systems, files are indexed in
place of objects so query operations require entire file scans whereas in a DBMS , object
indexing takes place efficiently through database schema based on any attribute of the data or a
data-property. This helps in fast retrieval of data based on the indexed attribute.
4) Concurrency control and transaction management:
Several applications allow user to simultaneously access data. This may lead to inconsistency in
data in case files are used. Consider two withdrawal transactions X and Y in which an amount of
100 and 200 is withdrawn from an account A initially containing 1000. Now since these
transactions are taking place simultaneously, different transactions may update the account
differently. X reads 1000, debits 100, updates the account A to 900, whereas X also reads 1000,
debits 200, updates A to 800. In bot.
9x^4y^10z^-2Solution9x^4y^10z^-2.pdf
This mathematical expression represents a single term with three variables being multiplied together with associated exponents. The term is 9x^4y^10z^-2, meaning 9 multiplied by x raised to the fourth power multiplied by y raised to the tenth power multiplied by z raised to the negative second power.
x= 38Solutionx= 38.pdf
x equals 3/8. The solution is provided that x equals 3/8. A short mathematical expression is given and the answer is shown to be x=3/8.
212+423 is same as 2 36+4 46 is same as 6 76 is same as 7 16...pdf
21/2+42/3 is same as 2 3/6+4 4/6 is same as 6 7/6 is same as 7 1/6.....keep it simple and reduce to
simplest answer to understand!!
Solution
21/2+42/3 is same as 2 3/6+4 4/6 is same as 6 7/6 is same as 7 1/6.....keep it simple and reduce to
simplest answer to understand!!.
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Answer The general circumstance for retaining outside experts is wh.pdf
- 1. Answer: The general circumstance for retaining outside experts is where the auditor requires a special skill or knowledge outside of accounting or auditing, the auditors feel they do not have the level of expertise, or they may want an additional opinion. PCAOB interim Using the Work of a Specialist provides guidance and recognizes that auditors are not expected to be experts in all areas, auditors may encounter material matters which are complex or subjective, and an auditor may use the work of a specialist as evidential matter to evaluate financial statement assertions (PCAOB AU 336, 2010). In the case of auditing pensions, the auditors would most likely use an actuary as a specialist as the auditors would not be expected to have that level of expertise. The actuary would be knowledgeable of the entire pension development process and be able to more quickly comprehend the nuances of the actuarial assumptions and mechanics of the calculations. For example, some of the tasks that the actuary would be involved with the company on for pensions includes the measurement of pension obligations, assignment of plan obligations to time periods, development of a cost allocation procedure, development of a contribution allocation procedure, determination of types and levels of benefits, projection of pension obligations, projection of plan costs or contributions (AAA, 2010). Much of the financial impact of pensions is based on going from current known data (number employees, salaries, etc.) through a number of assumptions (how many years work, how many years collect a pension, mortality rates, what rate able to invest funds at, etc.) to develop the most likely funding needs over time to provide the retirement benefits as agreed to cover the pension expenses. Outside of determining the current employees, salaries, etc., almost everything else is an assumption. How do we make the most appropriate and best assumption to ensure having dollars available in the future? How much do we need to put aside now that will grow and cover the pension requirements? This is where the audit firm should employ an actuary to examine the actuarial-type assumptions made by the company on its employees and current retirees to see if they are reasonable assumptions given the company’s data. The actuary would be able to help examine the pension plan assets, the investments, the effective earning rates from the investments (in comparison to the discount rate being used), the projected pension expenses, and the resultant pension plan funding situation. The actuary’s review should be able to assist the auditor in identifying potential issue areas for the auditor’s further examination. Solution Answer: The general circumstance for retaining outside experts is where the auditor requires a special skill or knowledge outside of accounting or auditing, the auditors feel they do not have
- 2. the level of expertise, or they may want an additional opinion. PCAOB interim Using the Work of a Specialist provides guidance and recognizes that auditors are not expected to be experts in all areas, auditors may encounter material matters which are complex or subjective, and an auditor may use the work of a specialist as evidential matter to evaluate financial statement assertions (PCAOB AU 336, 2010). In the case of auditing pensions, the auditors would most likely use an actuary as a specialist as the auditors would not be expected to have that level of expertise. The actuary would be knowledgeable of the entire pension development process and be able to more quickly comprehend the nuances of the actuarial assumptions and mechanics of the calculations. For example, some of the tasks that the actuary would be involved with the company on for pensions includes the measurement of pension obligations, assignment of plan obligations to time periods, development of a cost allocation procedure, development of a contribution allocation procedure, determination of types and levels of benefits, projection of pension obligations, projection of plan costs or contributions (AAA, 2010). Much of the financial impact of pensions is based on going from current known data (number employees, salaries, etc.) through a number of assumptions (how many years work, how many years collect a pension, mortality rates, what rate able to invest funds at, etc.) to develop the most likely funding needs over time to provide the retirement benefits as agreed to cover the pension expenses. Outside of determining the current employees, salaries, etc., almost everything else is an assumption. How do we make the most appropriate and best assumption to ensure having dollars available in the future? How much do we need to put aside now that will grow and cover the pension requirements? This is where the audit firm should employ an actuary to examine the actuarial-type assumptions made by the company on its employees and current retirees to see if they are reasonable assumptions given the company’s data. The actuary would be able to help examine the pension plan assets, the investments, the effective earning rates from the investments (in comparison to the discount rate being used), the projected pension expenses, and the resultant pension plan funding situation. The actuary’s review should be able to assist the auditor in identifying potential issue areas for the auditor’s further examination.