Assignment Exercise 6–1: Allocating Indirect Costs
Study Table 6–1, Example of Radiology Departments Direct and Indirect Cost Totals, and Table 6–2, Example of Indirect Costs Allocated to Radiology Departments, and review the chapter text describing how the indirect cost is allocated. This assignment will change the allocation bases: A) Volumes, B) Direct Costs, and C) Number of Films.
Required
Compute the costs allocated to cost centers #557, 558, 559, 560, and 561 using the new allocation bases shown below. Use a worksheet replicating the set up in Table 6–2. Total the new results.
1. The new allocation bases are:
2. A) Volumes
3. 120,000
4. 130,000
5. 70,000
6. 110,000
7. 70,000
8. 500,000
9. B) Direct costs
10. $1,100,000
11. $700,000
12. $1,300,000
13. $1,600,000
14. $1,300,000
15. $6,000,000
16. C) No. of films
17. 400,000
18. 20,000
19. 55,000
20. 25,000
21. 20,000
22. 520,000
23.
Using a worksheet replicating the set up in Table 6–1, enter the new direct cost and the new totals for indirect costs resulting from your work. Total the new results.
Assignment Practice Exercise 7–I: Analyzing Mixed Costs
The Metropolis Health System has a system-wide training course for nurse aides. The course requires a packet of materials that MHS calls the training pack. Due to turnover and because the course is system-wide, there is a monthly demand for new packs. In addition the local community college also obtains the training packs used in their credit courses from MHS.
The Education Coordinator needs to know how much of the cost is fixed and how much of the cost is variable for these training packs. She decides to use the high-low method of computation.
Required
Using the monthly utilization information presented below, find the fixed and variable portion of costs through the high-low method.
Month
Number of Training Packs
Cost
January
1,000
$6,200
February
200
1,820
March
250
2,350
April
400
3,440
May
700
4,900
June
300
2,730
July
150
1,470
August
100
1,010
September
1,100
7,150
October
300
2,850
November
250
2,300
December
100
1,010
Assignment Exercise 7–1: Analyzing Mixed Costs
The Education Coordinator decides that the Community College packs may be unduly influencing the high-low computation. She decides to re-run the results omitting the Community College volume.
Required
24. Using the monthly utilization information presented below, and omitting the Community College training packs, find the fixed and variable portion of costs through the high-low method. Note that the college only acquires packs in three months of the year: January, May, and September. These dates coincide with the start dates of their semesters and summer school.
25. The reason the Education Coordinator needs to know how much of the cost is fixed is because she is supposed to collect the appropriate variable cost from the Community College for their packs. For her purposes, which computation do you believe is better? Why?
Month
...
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Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 4
Acct 221 Enthusiastic Study / snaptutorial.comGeorgeDixon41
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
For more classes visit
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Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 4
7.12Chapter 7 Problem 12a). Complete the spreadsheet below by esti.docxalinainglis
7.12Chapter 7 Problem 12a). Complete the spreadsheet below by estimating the project's annual after tax cash flow.b). What is the investment's net present value at a discount rate of 10 percent?c). What is the investment's internal rate of return?d). How does the internal rate of return change if the discount rate equals 20 percent?e). How does the internal rate of return change if the growth rate in EBIT is 8 percent instead of 3 percent?Facts and AssumptionsEquipment initial cost $$ 350,000Depreciable life yrs.7Expected life yrs.10Salvage value $$0Straight line depreciationEBIT in year 128,000Tax rate38%Growth rate in EBIT3%Discount rate10%Year012345678910Initial cost350,000Annual depreciation50,00050,00050,00050,00050,00050,00050,000EBIT28,00028,84029,70530,59631,51432,46033,43334,43635,47036,534Net present value @ 10%Internal rate of return
7.13Chapter 7 Problem 13In many financial transactions, interest is computed and charged more than once a year. Interest on corporate bonds, for example, is usually payable every six months. Consider a loan transaction in which interest is charged at the rate of 1 percent per month. Sometimes such a transaction is described as having an interest rate of 12 percent per annum. More precisely, this rate should be described as a nominal 12 percent per annum coumpounded monthly.Clearly, it is desirable to recognize the difference between 1 percent per month compounded monthly and 12 percent per annum compounded annually. If $1,000 is borrowed with interest at 1 percent per month compounded monthly, the amount due in one year is:F = $1,000(1.01)12 = $1,000(1.1268) = $1,126.80 This compares to F = $1,000(1+.12) =$1,120.00 for annual compounding.Hence, the monthly compounding has the same effect on the year-end amount due as the charging of a rate of 12.68 percent compounded annually. 12.68 percent is referred to as the effective interest rate. To generalize, if interest is compounded m times a year at an interest rate of r/m per compounding period. Then,The nominal interest rate per annum, or the APR = m(r/m) = r.The effective interest rate per annum,or the EAR = (1+r/m)m - 1.Consider a $100,000, 30 year, fixed-rate, 9 percent, home mortgage requiring monthly payments.a. The monthly interest rate on the mortgage is 9%/12 months = .75%. What is the APR on the mortgage?b. What is the EAR on the mortgage?c. The borrower's payment book will look something like the following. Complete the entries for the first 6 months.Outstanding Balance Beginning of MonthMonthly paymentInterest duePrincipal paymentOutstanding Balance End of MonthDate01-31$100,00002-2803-3104-3005-3106-30d. After paying on this mortgage for 15 years, what will be the remaining principal outstanding? e. Suppose after 15 years the borrower has the opportunity to refinance the remaining principal on the mortgage with a new 15-year mortgage carrying an interest rate of 7 1/8%. Refinancing will involve $250 in costs and "points.
The document contains a practice exam for an accounting course with multiple choice and essay questions covering various topics such as cost accounting, budgeting, and investment analysis. Specifically:
- The exam contains 3 sets of questions, with each set containing between 5-7 questions. Questions assess topics like cost-volume-profit analysis, process costing, absorption vs variable costing, budgeting, and make-or-buy decisions.
- Sample questions calculate break-even points, predetermined overhead rates, income statements, cash budgets, and net present value of investment opportunities.
- Answers are provided for some questions, including calculations and brief explanations of results. Other questions only list the requirements and provide no solutions.
For more classes visit
www.snaptutorial.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
ACCT 505 Week 3 Case Study II
ACCT 505 Week 4 Midterm Exam
SOC-436 Topic 2 Power in America Worksheet Scoring Guide.docxwhitneyleman54422
This document provides guidelines and a rubric for a final project in a finance course. The project involves conducting a financial analysis of Home Depot Inc. based on provided case study data. Students will analyze topics related to time value of money, stock valuation, bond valuation, and capital budgeting. The project is divided into four milestones to be submitted at various points in the course. Students must address critical elements for each topic, including calculating present and future values, dividend yields, and capital budgeting metrics. They will also discuss how macroeconomic variables may impact the company's financial decisions and strategic objectives. The analysis will demonstrate mastery of learning outcomes involving financial portfolio management, maximizing shareholder value, capital financing and budgeting
For more classes visit
www.snaptutorial.com
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 4
Acct 221 Enthusiastic Study / snaptutorial.comGeorgeDixon41
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
For more classes visit
www.snaptutorial.com
Question 3
If a company increases its fixed costs for Product Z, then the contribution margin per unit will
Remain the same
Decrease
Increase
Incomplete information
Question 4
7.12Chapter 7 Problem 12a). Complete the spreadsheet below by esti.docxalinainglis
7.12Chapter 7 Problem 12a). Complete the spreadsheet below by estimating the project's annual after tax cash flow.b). What is the investment's net present value at a discount rate of 10 percent?c). What is the investment's internal rate of return?d). How does the internal rate of return change if the discount rate equals 20 percent?e). How does the internal rate of return change if the growth rate in EBIT is 8 percent instead of 3 percent?Facts and AssumptionsEquipment initial cost $$ 350,000Depreciable life yrs.7Expected life yrs.10Salvage value $$0Straight line depreciationEBIT in year 128,000Tax rate38%Growth rate in EBIT3%Discount rate10%Year012345678910Initial cost350,000Annual depreciation50,00050,00050,00050,00050,00050,00050,000EBIT28,00028,84029,70530,59631,51432,46033,43334,43635,47036,534Net present value @ 10%Internal rate of return
7.13Chapter 7 Problem 13In many financial transactions, interest is computed and charged more than once a year. Interest on corporate bonds, for example, is usually payable every six months. Consider a loan transaction in which interest is charged at the rate of 1 percent per month. Sometimes such a transaction is described as having an interest rate of 12 percent per annum. More precisely, this rate should be described as a nominal 12 percent per annum coumpounded monthly.Clearly, it is desirable to recognize the difference between 1 percent per month compounded monthly and 12 percent per annum compounded annually. If $1,000 is borrowed with interest at 1 percent per month compounded monthly, the amount due in one year is:F = $1,000(1.01)12 = $1,000(1.1268) = $1,126.80 This compares to F = $1,000(1+.12) =$1,120.00 for annual compounding.Hence, the monthly compounding has the same effect on the year-end amount due as the charging of a rate of 12.68 percent compounded annually. 12.68 percent is referred to as the effective interest rate. To generalize, if interest is compounded m times a year at an interest rate of r/m per compounding period. Then,The nominal interest rate per annum, or the APR = m(r/m) = r.The effective interest rate per annum,or the EAR = (1+r/m)m - 1.Consider a $100,000, 30 year, fixed-rate, 9 percent, home mortgage requiring monthly payments.a. The monthly interest rate on the mortgage is 9%/12 months = .75%. What is the APR on the mortgage?b. What is the EAR on the mortgage?c. The borrower's payment book will look something like the following. Complete the entries for the first 6 months.Outstanding Balance Beginning of MonthMonthly paymentInterest duePrincipal paymentOutstanding Balance End of MonthDate01-31$100,00002-2803-3104-3005-3106-30d. After paying on this mortgage for 15 years, what will be the remaining principal outstanding? e. Suppose after 15 years the borrower has the opportunity to refinance the remaining principal on the mortgage with a new 15-year mortgage carrying an interest rate of 7 1/8%. Refinancing will involve $250 in costs and "points.
The document contains a practice exam for an accounting course with multiple choice and essay questions covering various topics such as cost accounting, budgeting, and investment analysis. Specifically:
- The exam contains 3 sets of questions, with each set containing between 5-7 questions. Questions assess topics like cost-volume-profit analysis, process costing, absorption vs variable costing, budgeting, and make-or-buy decisions.
- Sample questions calculate break-even points, predetermined overhead rates, income statements, cash budgets, and net present value of investment opportunities.
- Answers are provided for some questions, including calculations and brief explanations of results. Other questions only list the requirements and provide no solutions.
For more classes visit
www.snaptutorial.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
ACCT 505 Week 3 Case Study II
ACCT 505 Week 4 Midterm Exam
SOC-436 Topic 2 Power in America Worksheet Scoring Guide.docxwhitneyleman54422
This document provides guidelines and a rubric for a final project in a finance course. The project involves conducting a financial analysis of Home Depot Inc. based on provided case study data. Students will analyze topics related to time value of money, stock valuation, bond valuation, and capital budgeting. The project is divided into four milestones to be submitted at various points in the course. Students must address critical elements for each topic, including calculating present and future values, dividend yields, and capital budgeting metrics. They will also discuss how macroeconomic variables may impact the company's financial decisions and strategic objectives. The analysis will demonstrate mastery of learning outcomes involving financial portfolio management, maximizing shareholder value, capital financing and budgeting
This document contains information about an accounting exam including:
- The exam contains multiple choice, short answer, and essay questions.
- Sample exam questions are provided covering topics like cost accounting, budgeting, and investment analysis.
- Detailed data is given for sample questions involving cost of goods manufactured schedules, absorption vs variable costing income statements, and make-or-buy analyses.
This document discusses an accounting exam for ACCT 505 that contains multiple choice, short answer, and essay questions. It provides a link to purchase the exam materials and notes that the exam taker scored 248/250 points.
For more classes visit
www.snaptutorial.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
FOR MORE CLASSES VISIT
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ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
ACCT 505 Week 3 Case Study II
ACCT 505 Week 4 Midterm Exam
ACCT 505 Week 5 Course Project 1 LBJ Company (New)
This document contains materials for the ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of the final exam for the course.
This document contains materials for the ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of the final exam for the course.
W8 Assignment Final Exam Question 1 1. An activity-based c.docxcelenarouzie
1. An activity-based costing system designed for internal decision making will not conform to GAAP because ABC assigns manufacturing costs to products and the sum of all product costs does not equal total company costs.
2. The plant manager's salary is an example of an organization-sustaining activity cost.
3. Based on the cost pool allocation percentages provided, the total cost allocated in the first stage to the "Other" activity cost pool at Grammer Corporation is $162,000.
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ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
For more course tutorials visit
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ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
This document provides information and materials for an ACCT 505 accounting course, including discussion questions, exams, quizzes, case studies and course projects for each week of the course. It also includes three sets of practice questions for the final exam.
ACCT 505 HELP Education for Service--acct505help.comabhila171
This document contains information for an ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of practice questions for the ACCT 505 final exam, covering topics such as cost accounting, budgeting, decision making, and investment analysis. Sample questions calculate break-even points, prepare income statements using different costing methods, perform make-or-buy analyses, and calculate financial metrics like ROI and NPV. The document provides materials to help study for the ACCT 505 final exam.
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
Pick an Apollo Mission that went to the Moon. Some mission only orb.docxssuser562afc1
Pick an Apollo Mission that went to the Moon. Some mission only orbited the Earth. Discuss the geological preparation that the astronuats had to complete on Earth and how they applied this to their explorations on the Moon. List three instances of preparation in the first paragraph of seven to eight sentences. And then list three applications in a second paragraph of seven to eight sentences. Use four sources: two library and two web resrouces.
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Pick a topic from data.gov that has large number of data sets on wide variety from healthcare to education, climate to public safety.
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This document contains information about an accounting exam including:
- The exam contains multiple choice, short answer, and essay questions.
- Sample exam questions are provided covering topics like cost accounting, budgeting, and investment analysis.
- Detailed data is given for sample questions involving cost of goods manufactured schedules, absorption vs variable costing income statements, and make-or-buy analyses.
This document discusses an accounting exam for ACCT 505 that contains multiple choice, short answer, and essay questions. It provides a link to purchase the exam materials and notes that the exam taker scored 248/250 points.
For more classes visit
www.snaptutorial.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
FOR MORE CLASSES VISIT
www.acct505outlet.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
ACCT 505 Week 3 Case Study II
ACCT 505 Week 4 Midterm Exam
ACCT 505 Week 5 Course Project 1 LBJ Company (New)
This document contains materials for the ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of the final exam for the course.
This document contains materials for the ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of the final exam for the course.
W8 Assignment Final Exam Question 1 1. An activity-based c.docxcelenarouzie
1. An activity-based costing system designed for internal decision making will not conform to GAAP because ABC assigns manufacturing costs to products and the sum of all product costs does not equal total company costs.
2. The plant manager's salary is an example of an organization-sustaining activity cost.
3. Based on the cost pool allocation percentages provided, the total cost allocated in the first stage to the "Other" activity cost pool at Grammer Corporation is $162,000.
For more course tutorials visit
www.acct505.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
For more course tutorials visit
www.acct505.com
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
This document provides information and materials for an ACCT 505 accounting course, including discussion questions, exams, quizzes, case studies and course projects for each week of the course. It also includes three sets of practice questions for the final exam.
ACCT 505 HELP Education for Service--acct505help.comabhila171
This document contains information for an ACCT 505 entire course, including weekly discussion questions, case studies, quizzes, exams, and course projects. It also includes three sets of practice questions for the ACCT 505 final exam, covering topics such as cost accounting, budgeting, decision making, and investment analysis. Sample questions calculate break-even points, prepare income statements using different costing methods, perform make-or-buy analyses, and calculate financial metrics like ROI and NPV. The document provides materials to help study for the ACCT 505 final exam.
ACCT 505 Week 1-7 All Discussion Questions
ACCT 505 Week 1 Case Study
ACCT 505 Week 2 Quiz Job Order and Process Costing Systems
ACCT 505 Week 2 Quiz Set 2
Pick an Apollo Mission that went to the Moon. Some mission only orb.docxssuser562afc1
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Pick a topic from data.gov that has large number of data sets on wid.docxssuser562afc1
Pick a topic from data.gov that has large number of data sets on wide variety from healthcare to education, climate to public safety.
Pick a topic and Explore the possibilities of downloading the data, use any data visualization tool to create meaning information and visualizations.
Need 1-2 Pages documentation.
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PHYS 102
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Construct an engaging 3-paragraph initial post that ties one or more of the module’s concepts to the real world. The paragraphs should address the following points:
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2) Give us “your take” on the relevance and importance of this topic from your own perspective, by providing personal points of view or related experiences.
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NOTE: you may use one or more of the above (but not all) as primers to formulate your initial discussion post.
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(
BSBMGT517
Manage operational plan
Learner Guide
)
Table of Contents
Table of Contents2
Unit of Competency5
Performance Criteria6
Foundation Skills7
Assessment Requirements9
Housekeeping Items10
Objectives10
1. Develop operational plan11
1.1 – Research, analyse and document resource requirements and develop an operational plan in consultation with relevant personnel, colleagues and specialist resource managers12
What is an operational plan?12
Research, analyse and document resource requirements14
Activity 1A17
1.2 – Develop and/or implement consultation processes as an integral part of the operational planning process18
Consultation processes18
Feedback19
Activity 1B20
1.3 – Ensure the operational plan includes key performance indicators to measure organisational performance22
Key Performance Indicators (KPIs)22
How to write a Key Performance Indicator22
Activity 1C24
1.4 – Develop and implement contingency plans for the operational plan25
Contingency plans25
Steps for creating a contingency plan25
Activity 1D29
1.5 – Ensure the development and presentation of proposals for resource requirements is supported by a variety of information sources and seek specialist advice as required.
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Use the "Philosophy of Inclusion Research Support Template" to complete this assignment.
Support your findings with a minimum of three scholarly resources.
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Philosophy 2582 - Media Ethics Paper 1 (Noam Chomsky) .docxssuser562afc1
Philosophy 2582 - Media Ethics: Paper 1 (Noam Chomsky)
June 17, 2018 by 11:59pm
*Policy on Late Papers
I will accept your paper within one week of the due date but in this case I may not have
time to provide extensive feedback.
Papers submitted on time will be marked and returned within two - three weeks of submission.
If you have a good reason for submitting your paper after the deadline please let me know in
advance. You may be asked to provide a doctor’s note or other support documentation.
Instructions
1. Submit this paper through the Dropbox feature of the course. To access this, click on
Dropbox in the grey, horizontal menu near the top of the screen.
2. Ideally, the paper should be submitted as a file in RTF or Microsoft Word format.
Please do not submit files in WordPerfect (.wpd) or Microsoft Works (.wps) format since I will
have a hard time opening these files. If you use one of these programs, please convert your file to
RTF or Word format. You should also avoid PDF files since I need to be able to insert comments
into your paper.
3. Please include your name in the title of the file you submit (i.e., the file should be called
something like “JohnSmithEthicsPaper.doc”).
4. Please read the policy on late assignments (above) carefully.
Length: 1500 - 2000 words
Topic
If it is helpful, you can divide your paper into different sections.
Watch the Documentary Manufacturing Consent Noam Chomsky and the Media. Here is the
link: https://www.youtube.com/watch?v=eBhBfa6gK60
What, according to Chomsky, is manufactured consent, and what role does the media play in
manufacturing it? Discuss with reference to two (or more, if you like) pieces of current news
media (either print media or image/video based.
What is intellectual self-defense? What are some of the ways we can foster our own intellectual
self-defense? You may find the article “The Importance of Intellectual Self-Defense” – found in
the Readings and Assignments area – helpful with this section of your paper.
In your paper, please briefly address why these issues are ethical in nature. Part 1 of Unit 1 will
be helpful here.
Secondary Sources
Please use ONE outside text source on Chomsky in this assignment (scholarly article either
online or from a journal in the library - text, interview, etc.) Please do not use Chomsky himself
– but another writer/theorist. This is to help you understand some of the concepts involved here,
and also to help you understand that Chomsky’s views are often challenged.
Writing Advice
1. Never underestimate the importance of structure. Consider preparing an
outline of your paper either before you write it or when you are in the process of revising
it. If you can't give a clear, step-by-step breakdown of what you're trying to accomplish in
the paper, it's probably not a very good paper. You should also remember the importance
of a good, clear introduction a.
Pick a large company you like. Find their Statement of Cash Flow.docxssuser562afc1
Pick a large company you like. Find their Statement of Cash Flows on their latest annual report, (not a summary, but the actual financial statement).
Describe the three sections of cash flows and what they involve.
For each section, tell us the total amount, if it is positive or negative, and analyze what each one tells you about the company.
Upon studying its statement of cash flows, what does this combination of cash flows suggest to you about the firm?
Is there any additional information that you would like to see to better understand this company? If so, what?
.
Philosophy 7 Asian Philosophy (Fall 2019) Paper Guidelines .docxssuser562afc1
Philosophy 7: Asian Philosophy (Fall 2019)
Paper Guidelines
1
Paper #3: Chinese Philosophy
You may choose to write about either Confucianism (A) or Daoism (B).
(A) Confucianism: Kongzi (Confucius) or Mengzi (Mencius)
Choose a passage from one of the primary Confucian texts that we read: The Analects or
The Mengzi. Whatever you choose, you must confine your essay to one of our authors’
texts: either Confucius’ Analects or Mencius’ Mengzi. You may choose any passage you
like but you may only write within the context of one of the two thinkers.
and
Analyze and explain it as thoroughly and precisely as you can, staying close to the text
of the author you choose (using its terminology, following its reasoning, etc.). This point
is important: refer to, quote, paraphrase, and cite Confucius’ or Mencius’ text—his words, his
terms, his explanations, his examples, etc.—to aid your explanation of the idea. The closer you
stay to the text, the clearer your explanation will be.
(B) Daoism: Laozi or Zhuangzi
Choose a passage from one of the primary Daoist texts that we read: The Daodejing or
The Zhuangzi. Whatever you choose, you must confine your essay to one of our authors’
texts: either Laozi’s Daodejing or Zhuangzi’s Zhuangzi. You may choose any passage you
like but you may only write within the context of one of the two thinkers.
and
Analyze and explain it as thoroughly and precisely as you can, staying close to the text
of the author you choose (using its terminology, following its reasoning, etc.). This point
is important: refer to, quote, paraphrase, and cite Laozi’s or Zhuangzi’s text—his words, his
terms, his explanations, his examples, etc.—to aid your explanation of the idea. The closer you
stay to the text, the clearer your explanation will be.
Note on Daoism: Remember that these specific texts are notoriously opaque and
mysterious, and their purpose seems to be, quite explicitly in some cases, to effect an
experiential change in thinking on the part of the reader. So, if you choose this option, give
yourself time to let the text affect you and wash over you. It is common that the sense of
particular passages vacillates and shifts as one reads them again and again. So try—
without trying, of course (i.e., in a wu wei fashion)—to give yourself ample room to
maneuver within the text’s mysterious spaces, as Zhuangzi’s butcher’s blade
maneuver’s freely within the heavenly contours of the ox’s carcass.
Philosophy 7: Asian Philosophy (Fall 2019)
Paper Guidelines
2
In these papers, I want you to try to capture the essence of what you choose. You might
imagine that what you are trying to do is teach someone what passage means within the
context of Confucianism or Daoism.
I am looking for in-depth and detailed analysis/explanation.
Paper Details
Due Date
SUNDAY, May 3rd on Canvas by MIDNIGHT
Paper Length
At least 3 full pages of text (“full” beginning.
PIC.jpg
a.zip
APA.ppt
APA Style--Review
College of Business and Organizational Leadership
*
Why APA style?
Allows readers to cross-reference sources
Provides a consistent standard across program
Gives the student credibility as a writer and protection from plagiarism
Help students be more critical consumers of the information they read and select
*
American Psychological AssociationFormed in 1928 by editors and business managers of anthropological and psychological journalsGoal of developing consistency in formatting material
Format basics
Margins: One inch on all sides (top, bottom, left, right)
Font Size and Type: 10-12-pt. font (Times Roman, Courier, or Arial are acceptable typefaces)
Spacing: Double-space throughout the paper,
Alignment: Flush left (creating uneven right margin)
Paragraph Indentation: 5-7 spaces
Pagination: The page number appears one inch from the right edge of the paper on the first line of every page
*
HeadingsLevel 1:
Centered Upper- and Lowercase HeadingLevel 2:
Centered, Italicized, Upper and Lowercase HeadingLevel 3:
Flush Left, Italicized, Upper and Lowercase Side HeadingLevel 4:
Indented, italicized, lowercase paragraph heading ending with a period.
*
Headings
Example of 2 levels:
Management Styles
Authoritative
Example of 3 levels:
Management Styles
Authoritative
Taylor’s Carrot vs. Stick Method
*
Superscript #’s indicate heading level
Citing summariesSummarizing: condensing and restating another’s ideas in your own wordsExample:
Smith has written an entire book on how much she enjoys using APA format.
Smith (2003) explains that APA is fun.
APA is fun (Smith, 2003).Summarized information needs to be cited in both the text and the reference page
*
Citing paraphrasesParaphrasing: restating another’s ideas in your own wordsExample:
Smith’s direct quote on page 28 is as follow: “Using APA is great fun.”
Smith (2003) explains that APA is fun (p. 28).
APA is fun (Smith, 2003, p. 28).Paraphrased information needs to be cited in both the text and the reference page
*
Citing quotesUse block quotes when citing 40 or more words in a row
Wu (2002) has found self-fulfillment through APA:
APA citations have solidified my purpose and direction in life. Reading the Publication manual has helped me find structure and order in my chaotic, postmodern existence. As an instructor, one of my greatest joys is sharing this sense of order with others. (p. 174)WARNING: Avoid over-using block quotes in papers. Keep quotations, especially block quotes, to a minimum. Instead, use summaries and paraphrases whenever possible.
*
In-text citations
A direct quote… (Bradley, 1998, p.276).
Paraphrasing with one author (Bradley, 1998).
…with two authors… (Bradley & Calhoun, 1998).
…with three to five authors
(1st time only) (Bradley, Calhoun, Davis & Fitch, 1998).
…with three to five authors
(followi.
This document discusses the importance of relationships in infant and toddler development. It explains that early development occurs through interactions between infants and their caregivers. Positive relationships form the foundation for social, emotional, and cognitive learning. The quality of caregiver-child relationships and interactions significantly impacts development. Establishing trust is a key part of infant development according to Erikson's stages of psychosocial development.
Phase 3 Structured Problem Solving ProcessStep 1: Define the Problem
1. Develop/Implement Cycle Inventory
2. Develop software automation
a. Demand Forecasting
b. Cycle Inventory
c. Simulation
3. Create Benchmark of SCM
a. PlantronicsStep 2: Create a Plan
1. Develop/Implement Cycle Inventory
a. Reasons for Cycle Inventory
b. Context of SC Network and SC Stages
c. Best forecasted demand
d. Calculate Cycle Inventory and other values (Enter Formulas for each into Spreadsheet)
e. Graphically show Theia’s Cycle Inventory
2. Develop Software Automation
a. Automate Demand Forecasting in Visual Basic
b. Automate Cycle Inventory in Visual Basic
c. Show simulation of Software Module of Theia Vision’s Cycle Inventory/Demand Forecasting
3. Develop a Benchmark of SCM against PlantronicsStep 3: Execute the Plan
Following contents are the plan in execution.[1] - Cycle Inventory
Advantages/Reasons for Theia Having a Cycle Inventory
· Average amount inventory used to satisfy demand between shipments → allows Theia to take advantage of economies of scale
· Allows Theia to minimize total inventory costs
· Theia should keep the cycle inventory as low as possible to save money on shipping and storage of inventory costs. → key aspect to maximize profit
· Facilitates the balance of supply and demand for Theia’s products by allowing SPC to satisfy customer demand based on forecasts
· Implementing optimal quantity of inventory to receive from suppliers per each shipment/order allows Theia to minimize holding cost of inventory and transportation cost
· Overall, having a cycle inventory will allow SPC to reduce costs, therefore maximizing their profits
Context of Theia’s Supply Chain
Theia’s Supply Chain Network
Theia Vision’s Best Forecasted Demand for Year 4 (Winter’s Method)
Year
Annual Demand
Period
Forecast
1
578,166
1
15099
2
96110
3
182443
4
284514
2
1,492,695
5
219828
6
330269
7
416538
8
526060
3
2,365,871
9
359812
10
535437
11
659850
12
810772
4
2,504,131
13
499278
14
616411
15
662682
16
725260
Cycle inventory is the average inventory needed to meet customer demand between the order time and when the supply arrives.
Costs are part of the equation due to inventory storage expenses.
⇒ Therefore, we need to know the annual demand of our product as well as the material cost, shipping cost, and holding cost:
Demand (D) = Annual demand (obtained through forecasting) Year 4
2,504,131 Smart Glasses
Cost (C) = Price paid by the manufacturer to the supplier for 1 unit of supply
$300
Inventory holding cost (h%) = cost of holding $1 of inventory for 1 year.
0.1
Fixed Ordering Cost (S) = cost of placing the order and labor for receiving.
$3000
Lot Size (Q) = Number of units in 1 lot of shipment (quantity per shipment)
QL*= √
QL* = √
QL* =12920.6
The amount Theia should load onto each truck is about 12,920.6 Smart Glasses per shipment to minimize total cost based on forecasted demand for year 4. (Efficiency)
Cycle Inventory
QL*.
Phil 2101 Final PaperGuidelines Approximately 5 pages, doubl.docxssuser562afc1
Phil 2101: Final Paper
Guidelines: Approximately 5 pages, double spaced, 1” margins, 12 pt. font, to be submitted in hard copy at the time of the final exam.
In explaining each author’s respective arguments, you should use quotes from the text, to justify your attributions. However, no outside sources should be used.
No, bibliography is required, however, you should note in parentheses the page on which the quoted material is found (in either edition of the text).
Ex: Nagel claims that arguing that evil is only the absence of good will not help to dispel the problem, for “facts are not altered or abolished by rebaptizing them” (p. 91).
At least one page of the paper should be dedicated to your defense of the final question of each option.
Option 1: Are there rational grounds for belief in God despite the existence of evil? Critically
evaluate Nagel's argument for atheism against Swinburne's theodicy. Does Swinburne provide a sufficient response to the problem of evil in your view? Why or why not? Defend your answer.
Option 2: Are human beings free and responsible agents? Weigh the argument for hard
determinism (discussed by Ayer) against either Ayer or Frankfurt's soft determinist response and the libertarian argument posed by Taylor. Who has the best argument, in your view, and why? Defend your answer.
Option 3: Mill alleges that morally correct actions are those that result in the greatest happiness for all affected? Is this true? Consider the objections to utilitarianism raised by the problem cases in Williams's "Critique of Utilitarianism" and/or the so-called Trolley Problem. Are these real problems for the theory or does the Utilitarian get the answer right even in these difficult cases? Defend your answer.
NOTE: All papers submitted in hard copy are scanned and uploaded in .pdf format to TurnItIn for archiving and plagiarism detection purposes. It is your responsibility to review the university guidelines on plagiarism prior to submission. Plagiarism will result in an automatic F for the class and initiation of BC disciplinary proceedings. DON’T RISK IT!
.
Perspectives on WarInstructionsAnalyze After watching .docxssuser562afc1
Perspectives on War
Instructions:
Analyze: After watching the news clip about the first Gulf War, analyze the points made in the news clip and answer the following questions:
How do Americans know about the Gulf War, in which very few Americans actually took part?
How do people know about experiences and events outside of their own individual reality?
How are the perspectives of each of the primary groups involved represented to members of that group and to people outside of that group?
How does the media dictate and define what people believe about the world outside of their own?
What role does the media play in constructing, refining, and perpetuating a specific narrative according to the people who profit from these conflicts?
Please be sure to validate your opinions and ideas with citations and references in APA format.
AL Jazeera is funded in whole or in part by the qateri government
Instructions:
Please post 1 peer response
In the response post, include the following:
Share something that you have seen in your life which seems different from other people's perceptions
How does social media dictate and define what people believe about the world outside of their own?
How does social media filter the different perspectives you are exposed to by only showing you things that you are interested in?
Please be sure to validate your opinions and ideas with citations and references in APA format.
Reference
Al Jazeera English. (2011, January 8).
The listening post – Selling the first Gulf War
[Video]. YouTube. https://youtu.be/cx_VQf4eOQQ
AL Jazeera is funded in whole or in part by the qateri government
https://www.youtube.com/watch?v=cx_VQf4eOQQ&feature=emb_logo
.
pestle research for chile bolivia paraguay uruguay .docxssuser562afc1
pestle research for
chile
bolivia
paraguay
uruguay
argentina
from an ecommerce point of you.
should they invest and expand into these countries?
use the pestle analysis method and give me the countries with the research under them
use valid and fresh sources
the first draft is attached which you do not have to use.
i need details and specific information
.
Pg. 04Question Four Assignment 2Deadline Saturd.docxssuser562afc1
Pg. 04
Question Four
Assignment 2
Deadline: Saturday 21/03/[email protected] 23:59
[Total Mark for this Assignment is 5]
E-Portals Development
IT405
College of Computing and Informatics
Question One
1.5 Mark
Learning Outcome(s):
Evaluate the effectiveness of portals.
Content proxy is a web service on your server that can fetch data from external URLs and return it to the browser. How does the proxy improve the load time for users?
Question Two
1.5 Marks
Learning Outcome(s):
Recognize the main elements of portals development.
What are the advantages and disadvantages of using HTTP POST for web service calls?Question Three
1 Mark
Learning Outcome(s):
Recognize the main elements of portals development.
What is the full form of LINQ? Explain LINQ to SQL. Question Four
1 Mark
Learning Outcome(s):
Evaluate the effectiveness of portals
What are the advantages of combining multiple Ajax calls into one call? Write any TWO.
.
Assessment and Planning in Educational technology.pptxKavitha Krishnan
In an education system, it is understood that assessment is only for the students, but on the other hand, the Assessment of teachers is also an important aspect of the education system that ensures teachers are providing high-quality instruction to students. The assessment process can be used to provide feedback and support for professional development, to inform decisions about teacher retention or promotion, or to evaluate teacher effectiveness for accountability purposes.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
The simplified electron and muon model, Oscillating Spacetime: The Foundation...RitikBhardwaj56
Discover the Simplified Electron and Muon Model: A New Wave-Based Approach to Understanding Particles delves into a groundbreaking theory that presents electrons and muons as rotating soliton waves within oscillating spacetime. Geared towards students, researchers, and science buffs, this book breaks down complex ideas into simple explanations. It covers topics such as electron waves, temporal dynamics, and the implications of this model on particle physics. With clear illustrations and easy-to-follow explanations, readers will gain a new outlook on the universe's fundamental nature.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM
How to Fix the Import Error in the Odoo 17Celine George
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
हिंदी वर्णमाला पीपीटी, hindi alphabet PPT presentation, hindi varnamala PPT, Hindi Varnamala pdf, हिंदी स्वर, हिंदी व्यंजन, sikhiye hindi varnmala, dr. mulla adam ali, hindi language and literature, hindi alphabet with drawing, hindi alphabet pdf, hindi varnamala for childrens, hindi language, hindi varnamala practice for kids, https://www.drmullaadamali.com
Strategies for Effective Upskilling is a presentation by Chinwendu Peace in a Your Skill Boost Masterclass organisation by the Excellence Foundation for South Sudan on 08th and 09th June 2024 from 1 PM to 3 PM on each day.
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...PECB
Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
Certified as an ISO/IEC 27001: Information Security Management Systems (ISMS) Lead Implementer, Data Protection Officer, and Cyber Risks Analyst, Denis brings a heightened focus on data security, privacy, and cyber resilience to every endeavor.
His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
What sets Denis apart is his comprehensive understanding of Business and Systems Analysis technologies, honed through involvement in all phases of the Software Development Lifecycle (SDLC). From meticulous requirements gathering to precise analysis, innovative design, rigorous development, thorough testing, and successful implementation, he has consistently delivered exceptional results.
Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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বাংলাদেশের অর্থনৈতিক সমীক্ষা ২০২৪ [Bangladesh Economic Review 2024 Bangla.pdf] কম্পিউটার , ট্যাব ও স্মার্ট ফোন ভার্সন সহ সম্পূর্ণ বাংলা ই-বুক বা pdf বই " সুচিপত্র ...বুকমার্ক মেনু 🔖 ও হাইপার লিংক মেনু 📝👆 যুক্ত ..
আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
1. Assignment Exercise 6–1: Allocating Indirect Costs
Study Table 6–1, Example of Radiology Departments Direct and
Indirect Cost Totals, and Table 6–2, Example of Indirect Costs
Allocated to Radiology Departments, and review the chapter
text describing how the indirect cost is allocated. This
assignment will change the allocation bases: A) Volumes, B)
Direct Costs, and C) Number of Films.
Required
Compute the costs allocated to cost centers #557, 558, 559, 560,
and 561 using the new allocation bases shown below. Use a
worksheet replicating the set up in Table 6–2. Total the new
results.
1. The new allocation bases are:
2. A) Volumes
3. 120,000
4. 130,000
5. 70,000
6. 110,000
7. 70,000
8. 500,000
9. B) Direct costs
10. $1,100,000
11. $700,000
12. $1,300,000
13. $1,600,000
14. $1,300,000
15. $6,000,000
16. C) No. of films
17. 400,000
2. 18. 20,000
19. 55,000
20. 25,000
21. 20,000
22. 520,000
23.
Using a worksheet replicating the set up in Table 6–1, enter the
new direct cost and the new totals for indirect costs resulting
from your work. Total the new results.
Assignment Practice Exercise 7–I: Analyzing Mixed Costs
The Metropolis Health System has a system-wide training
course for nurse aides. The course requires a packet of materials
that MHS calls the training pack. Due to turnover and because
the course is system-wide, there is a monthly demand for new
packs. In addition the local community college also obtains the
training packs used in their credit courses from MHS.
The Education Coordinator needs to know how much of the cost
is fixed and how much of the cost is variable for these training
packs. She decides to use the high-low method of computation.
Required
Using the monthly utilization information presented below, find
the fixed and variable portion of costs through the high-low
method.
Month
Number of Training Packs
Cost
January
1,000
$6,200
February
200
1,820
March
250
2,350
4. method. Note that the college only acquires packs in three
months of the year: January, May, and September. These dates
coincide with the start dates of their semesters and summer
school.
25. The reason the Education Coordinator needs to know how
much of the cost is fixed is because she is supposed to collect
the appropriate variable cost from the Community College for
their packs. For her purposes, which computation do you
believe is better? Why?
Month
Total Number of Training Packs
TotalCost
Community College Number Packs
Community College Cost
January
1,000
$6,200
200
$1,240
February
200
1,820
March
250
2,350
April
400
3,440
May
6. 1,010
Assignment Exercise 7–2: Calculating the Contribution Margin
The Mental Health program for the Community Center has just
completed its fiscal year end. The Program Director determines
that his program has revenue for the year of $1,210,000. He
believes his variable expense amounts to $205,000 and he
knows his fixed expense amounts to $1,100,000.
Required
1. Compute the contribution margin for the Community Center
Mental Health program.
2. What does the result tell you about the program?
Assignment Exercise 7–3: Calculating the PV Ratio and the
CVP Ratio
Use the same assumptions for the Greenside Clinic as in
Practice Exercise 7–II. One more assumption will be added: the
Clinic had 35,000 visits.
Required
1. In addition to the contribution margin figures already
computed, now compute the PV Ratio (also known as CM
Ratio).
2. Add another column to your worksheet and compute the
clinic’s per-visit revenue and costs.
Create a Cost-Volume-Profit chart. Refer to the chapter text
along with Figure 7–6.
184/11/10Chapter 16.
Solution
7. to Ch16 P18 Build a ModelInput DataCollections during month
of sale10%Collections during month after sale75%Collections
during second month after sale15%Lease payments$9,000Target
cash balance$90,000General and administrative
salaries$27,000Depreciation charges$36,000Income tax
payments (Sep & Dec)$63,000Miscellaneous
expenses$2,700New design studio payment (Oct)$180,000Cash
on hand July 1$132,000Sales, labor, and RM adjustment
factor0%a. Prepare a monthly cash budget for the last six
months of the
year.MayJuneJulyAugustSeptemberOctoberNovemberDecemberJ
anuaryOriginal sales
estimates$180,000$180,000$360,000$540,000$720,000$360,000
$360,000$90,000$180,000Original labor and raw mat.
estimates$90,000$90,000$126,000$882,000$306,000$234,000$1
62,000$90,000Forecasted SalesSales
(gross)$180,000$180,000CollectionsDuring month of
saleDuring 1st month after sale135000During 2nd month after
sale27000Total collections$162,000PurchasesLabor and raw
materials$90,000$90,000Payments for labor and raw
materialsPaymentsPayments for labor and raw
materials000000General and administrative salariesLease
paymentsMiscellaneous expensesIncome tax paymentsDesign
studio payment180,000Total payments$180,000Net Cash
FlowsCash on hand at start of forecast period$132,000Net cash
8. flow (NCF): Total collections – Total
payments$162,000Cumulative NCF: Prior month cumulative +
this month's NCF$294,000Cash Surplus (or Loan
Requirement)Target cash balance$90,000Surplus cash or loan
needed: Cum NCF – Target cash$204,000Max. Loanb. How
much must Bowers borrow each month to maintain the target
cash balance?Answer. Look at the "Surplus cash or loan
needed" line at the bottom of the cash budget.c. Would the cash
budget be accurate if inflows came in all during the month but
outflows were bunchedearly in the month?d. If the company
produces on a seasonal basis, how would this affect the current
ratio and the debt ratio?e. If its customers began to pay late,
this would slow down collections and thus increase the required
loan amount. Also, if
sales dropped off, this would have an effect on the required
loan. Do a sensitivity analysis that shows the effects of these
two factors on the max loan requirement. Assume the
purchases of labor and raw material also vary by the sales
adjustment factor.Answer:The "Sales adjustment factor" can
be used to cause sales to vary from the base levels. Similarly,
wecan change the percentage of late paying customers. Here is
the relevant data table:ChangeMaximum Loan Requiredin
Sales% Collections in 2nd
month$00%15%30%45%60%75%90%-100%-75%-50%-
25%0%25%50%75%100%
9. Assumed constant: Do not change.
This is a formula: do not change.
For problem e: Allow this to change to reflect slower
collections.
Original sales estimate times 1 plus the sales adjustment factor.
Original labor and RM estimates times 1 plus the sales
adjustment factor.
Payments this month are for last months Labor and raw
materials.
Use Excels MIN function for row 54 with a minus sign in front.
Put the max loan for the base case hear.
Note: When the percent collected during the second month after
sale is changed, the percent for collections during month after
sale is automatically changed so that 100% of sales are
collected during the three-month period.
9Terms2 over 10net 40days to discount10Gross sales$
4,562,500receivables averaged$ 437,500half customers paid
in10daysdisccount customers in percent0.5daily sales$
12,500averagediscount salesIf paid in 10 daysTotal
receivables$ 437,500less discounted customers$
437,500Receivables / daily sales DSO35.0050% of discount
daysNon discount days within the 40 days termActual payment
period considering discount0nominal rate ( 2/98 x 365 / 60-
10)2/980.0204081633periods in the year (365/50)7.3effective
cost
10. 12total sales$ 150,000daily salesuse a 365 day year for the daily
averageTotal receivables$ 0Net profit6%total profit$
9,000Inventory turnover7.5times in a yearcost of goods sold$
121,667COGS/sales81.1%16,222.27Days payable40daysFixed
assets total$ 35,000Days receivables36.5daysDays
inventoryInventory to salesInventory valueQuestion aCash
cycleaccounts payable + inventories - receivablesQuestion
b:Asset turnoverTotal assetsInventory$ 0Receivables$ 0Fixed
Assets$ 35,000Asset turnoverMargin6%ROAQuestion
cInventory turnover9timesInventory daysInventory amountCash
cycleTotal assetss$ 0.00Asset turnoverROA
13Sales increase$ 2millionFixed Assets$ 1millionDebt ratio
(debt/total assets)0.6interest rate8%Tax rate40%Alt 1Current
assets/sales45%Alt 2Moderate policy of current
asset/sales50%Alt 3current /sales60%EBIT12%of salesBalance
SheetIn millionAlternative 1Alt 2Alt 3variable ratio of current
assets to sales0.450.50.6Current Assets (ratio x sales)Fixed
Assets$ 1$ 1$ 1Total AssetsTotal Debt (debt ratio x total
assets)Total EquityTotal debt plus equity$ 0.00$ 0.00$
0.00Income StatementSales$ 2$ 2$ 2EBIT (12% of
sales)Interest payment (interest rate x total debt)Earnings before
TaxesTax paidNet income$ 0.00$ 0.00$ 0.00ROE (net income /
total equity)ROA (net inome / total assets)
16Actual sales$ 1.50Future sales$ 2.00Increase$ 0.50Increase in
current assets$ 0.30Actual purchase terms2 over
11. 10net30daysDiscount days 1010.00Additional days
delay35.00Total days to payEffective cost of tradingdiscount
percent2.00difference from 100%98.00actual days counted-
10.00nominal rateperiods in year of actual dayseffective cost
5Inventory net price per day$ 500,000credit terms2 per
15net40takes discunt but takes15days to pay billsAverage
accounts payable?
(16–12)
Working
Capital
Cash
Flow
Cycle
The Christie Corporation is trying to
determine the effect of its inventory turnover ratio and days
sales
outstanding (DSO) on its cash flow cycle. Christie's sales last
year (all on credit) were $150,000, and it
earned a net profit of 6%, or $9,000. It turned over its
inventory 7.5 times during the year, and its DSO
was 36.5 days. Its annual cost of goods sold was $121,667. The
firm had fixed assets totaling $35,000.
Christie's payables deferral period is 40 days.
a. Calculate
12. Christie's
cash
conversion
cycle.
b. Assuming Christie holds
negligible amounts of cash
and marketable securities,
calculate its total assets
turnover and ROA.
c. Suppose Christie's managers
believe the annual
inventory turnover can be raised to 9 times without
affecting sales. What would Christie's cash conversion
cycle, total assets turnover, and ROA have been if the
inventory turnover had been 9 for the year?
(16–5) Accounts Payable
A chain of appliance stores, APP Corporation, purchases
inventory with a net price of $500,000 each
day. The company purchases the inventory under the credit
13. terms of 2/15, net 40. APP always takes the
discount but takes the full 15 days to pay its bills. What is the
average accounts payable for APP?
16–9) Cost of Trade Credit
Grunewald Industries sells on terms of 2/10 , net 40. Gross sales
last year were $4,562,500 and accounts
receivable averaged $437,500. Half of Grunewald's customers
paid on the 10th day and took discounts.
What are the nominal and effective costs of trade credit to
Grunewald's nondiscount customers? (Hint:
Calculate sales/day based on a 365 -day year, then calculate
average receivables of discount customers,
and then find the DSO for the nondiscount customers.)
(16–13) Working Capital Policy
The Rentz Corporation is attempting to determine the optimal
level of current assets for
the coming year. Management expects sales to increase to
approximately $2 million as a
result of an asset expansion presently being undertaken. Fixed
assets total $1 million,
and the firm wishes to maintain a 60% debt ratio. Rentz's
interest cost is currently 8%
14. on both short-term and longer-term debt (both of which the firm
uses in its permanent
capital structure). Three alternatives regarding the projected
current asset level are
available to the firm: (1) a tight policy requiring current assets
of only 45% of projected
sales, (2) a moderate policy of 50% of sales in current assets,
and (3) a relaxed policy
requiring current assets of 60% of sales. The firm expects to
generate earnings before
interest and taxes at a rate of 12% on total sales.
a. What is the expected return on equity under each current
asset level? (Assume a 40%
effective federal-plus-state tax rate.)
b. In this problem, we have assumed that the level of expected
sales is independent of
current asset policy. Is this a valid assumption?
c. How would the overall riskiness of the firm vary under each
policy ?
(16–16) Trade Credit
The Thompson Corporation projects an increase in sales from
$1.5 million to $2 million,
but it needs an additional $300,000 of current assets to support
this expansion.
15. Thompson can finance the expansion by no longer taking
discounts, thus increasing
accounts payable. Thompson purchases under terms of 2/10, net
30, but it can dela y
payment for an additional 35 days —paying in 65 days and thus
becoming 35 days past
due—without a penalty because its suppliers currently have
excess capacity. What is the
effective, or equivalent, annual cost of the trade c redit?