Bonds issued by the U.S. Treasury consistantly have lower yields tha.pdf
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Bonds issued by the U.S. Treasury consistantly have lower yields than other bonds mainly because: A) The U.S. Treasury is very unlikely to default B) They are legally backed by U.S. gold reserves C) The U.S. government issues vast quantities of bonds D) The interest payments are not subject to federal income taxes E) The Treasury is legally required to offer lower yields to minimize interest expense F) The Federal Reserve supports the prices of Treasury debt by holding so much of it Solution E) The Treasury is legally required to offer lower yields to minimize interest expense.
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BushSolutionz score is (.518-.50)(.50.501000)= 1.14Checki.pdf
Bush
Solution
z score is (.518-.50)/(.50*.50/1000)= 1.14
Checking a normal table the P value is .1271.
Since this is greater than .05 there is insufficient evidence to support the proposition than
Obama\'s polularity is greater than .50..
Budgeting and the preparation of financial projections are critical .pdf
Budgeting and the preparation of financial projections are critical activities for any given
nonprofit organization. Briefly explain at least three of the problems that may be faced during the
preparation of the budget.
Solution
Answer :
Budgeting plays an important role for Non profit organization, soa s to achieve the cost reduction
for attaining the desired goals.
Following problems may arise ;
1) Inaccurate past data
Budgeting is generally caried out on the basis of past data so that general level of expenses as
opposed to inflow is clearly understood. Apart fromm any specific grants or expenses , expenses
& earnings remain at similar levels.But inaccurate fnancial records often mislead the fiscal
picture therby distorting the true financial picture .This often leads to inaccurate budgeting.
2) lack of finacial background
It is one of problems faced by Non profit organizations that it can seldom afford the separate
accounts department or even an accountant for that matter. this is beacause of unstable earnings
& voluntary working by employees.this may result into very ugly picture thereby landing the
clueless members having misleading numbers on their hands.
3)Funding or earnings
As the name suggests this type of organization often works without any consideration & survives
mostly on grants r donations.This makes it very difficult to plan the future expenditure as the
earning side cant be predicted with accuracy at any given point of time..
Broadening Your Perspective 91 The financial statements of Tootsie.pdf
Broadening Your Perspective 91
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011 2010 2009
Net product sales $528,369 $517,149 $495,592
Rental and royalty revenue 4,136 4,299 3,739
Total revenue 532,505 521,448 499,331
Product cost of goods sold 365,225 349,334 319,775
Rental and royalty cost 1,038 1,088 852
Total costs 366,263 350,422 320,627
Product gross margin 163,144 167,815 175,817
Rental and royalty gross margin 3,098 3,211 2,887
Total gross margin 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share
data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and workinprocess
42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
Total other assets 433,493 407,300
Total assets $857,856 $857,959
Liabilities and Shareholders’ Equity December 31,
2011 2010
CURRENT LIABILITIES:
Accounts payable $10,683 $9,791
Dividends payable 4,603 4,529
Accrued liabilities 43,069 44,185
Total current liabilities 58,355 58,505
NONCURRENT LIABILITES:
Deferred income taxes 43,521 47,865
P.
Briefly speculate on how the FDIC has contributed to moral hazard..pdf
The FDIC has contributed to moral hazard in the depository institution industry by providing fixed-rate deposit insurance that did not differentiate between risky and conservative lending institutions. This encouraged institutions to take on greater asset risks, knowing deposits were insured. During periods of rising interest rates, risky lending grew as managers sought to offset losses, and regulators were reluctant to close failing savings associations due to depletion of the insurance fund, worsening the 1980s savings association crisis.
Briefly explain, why is creating a linked list usually done by one p.pdf
Briefly explain, why is creating a linked list usually done by one program, and the options to
add, modify, or delete a structure in the list provided by a different program?
Solution
linked list is a list containing a structure in which we can have all the required information fields
and one or two links fields which stores the information about the next node and/or previous
nodes
in a simple singly linked list we have an information field like int or string and a link fields
which stores the address of the next node.
and then add, delete, modify operations are performed on the whole structure instead of a single
field that is why they are seperated by different classes so that the work can be done without any
complications.
Briefly explain Federal Court System.SolutionFederal court is .pdf
Briefly explain Federal Court System.
Solution
Federal court is one of the two court system in the United States: Federal court and State court.
Federal courts are of limited jurisdiction where only cases authorized below are taken:
It is the starting point of for cases arising from above and are called original jurisdiction in the
federal court system..
Federal Court system has three levels:.
Briefly describe the significance of due process in standard setting.pdf
Briefly describe the significance of due process in standard setting
Solution
Due process is the set of procedural guidelines that are used to develop and document accounting
standards to fulfil its objective. Due process in standard setting is hugely significant as it brings:
Thus, Due process is the one that ensures that standards being formulated will be widely
accepted and recognised. Further, it will prevent lapses in accounting and financial governance
in an organization and interest of all the stakeholders will be cared..
Briefly describe the difference between intrinsic and extrinsic cond.pdf
Briefly describe the difference between intrinsic and extrinsic conduction.
Solution
Intrisic means un doped .......equal number of electrons and holes carries the current
But in extrinsic conduction only one type of charge carriers .......dominate the other and carry
more current
Example :- in N type semiconduCtor electrons are majority carriers and in p type semi conductor
holes are majorit charge carriers.
Recommended
BushSolutionz score is (.518-.50)(.50.501000)= 1.14Checki.pdf
Bush
Solution
z score is (.518-.50)/(.50*.50/1000)= 1.14
Checking a normal table the P value is .1271.
Since this is greater than .05 there is insufficient evidence to support the proposition than
Obama\'s polularity is greater than .50..
Budgeting and the preparation of financial projections are critical .pdf
Budgeting and the preparation of financial projections are critical activities for any given
nonprofit organization. Briefly explain at least three of the problems that may be faced during the
preparation of the budget.
Solution
Answer :
Budgeting plays an important role for Non profit organization, soa s to achieve the cost reduction
for attaining the desired goals.
Following problems may arise ;
1) Inaccurate past data
Budgeting is generally caried out on the basis of past data so that general level of expenses as
opposed to inflow is clearly understood. Apart fromm any specific grants or expenses , expenses
& earnings remain at similar levels.But inaccurate fnancial records often mislead the fiscal
picture therby distorting the true financial picture .This often leads to inaccurate budgeting.
2) lack of finacial background
It is one of problems faced by Non profit organizations that it can seldom afford the separate
accounts department or even an accountant for that matter. this is beacause of unstable earnings
& voluntary working by employees.this may result into very ugly picture thereby landing the
clueless members having misleading numbers on their hands.
3)Funding or earnings
As the name suggests this type of organization often works without any consideration & survives
mostly on grants r donations.This makes it very difficult to plan the future expenditure as the
earning side cant be predicted with accuracy at any given point of time..
Broadening Your Perspective 91 The financial statements of Tootsie.pdf
Broadening Your Perspective 91
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011 2010 2009
Net product sales $528,369 $517,149 $495,592
Rental and royalty revenue 4,136 4,299 3,739
Total revenue 532,505 521,448 499,331
Product cost of goods sold 365,225 349,334 319,775
Rental and royalty cost 1,038 1,088 852
Total costs 366,263 350,422 320,627
Product gross margin 163,144 167,815 175,817
Rental and royalty gross margin 3,098 3,211 2,887
Total gross margin 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share
data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and workinprocess
42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
Total other assets 433,493 407,300
Total assets $857,856 $857,959
Liabilities and Shareholders’ Equity December 31,
2011 2010
CURRENT LIABILITIES:
Accounts payable $10,683 $9,791
Dividends payable 4,603 4,529
Accrued liabilities 43,069 44,185
Total current liabilities 58,355 58,505
NONCURRENT LIABILITES:
Deferred income taxes 43,521 47,865
P.
Briefly speculate on how the FDIC has contributed to moral hazard..pdf
The FDIC has contributed to moral hazard in the depository institution industry by providing fixed-rate deposit insurance that did not differentiate between risky and conservative lending institutions. This encouraged institutions to take on greater asset risks, knowing deposits were insured. During periods of rising interest rates, risky lending grew as managers sought to offset losses, and regulators were reluctant to close failing savings associations due to depletion of the insurance fund, worsening the 1980s savings association crisis.
Briefly explain, why is creating a linked list usually done by one p.pdf
Briefly explain, why is creating a linked list usually done by one program, and the options to
add, modify, or delete a structure in the list provided by a different program?
Solution
linked list is a list containing a structure in which we can have all the required information fields
and one or two links fields which stores the information about the next node and/or previous
nodes
in a simple singly linked list we have an information field like int or string and a link fields
which stores the address of the next node.
and then add, delete, modify operations are performed on the whole structure instead of a single
field that is why they are seperated by different classes so that the work can be done without any
complications.
Briefly explain Federal Court System.SolutionFederal court is .pdf
Briefly explain Federal Court System.
Solution
Federal court is one of the two court system in the United States: Federal court and State court.
Federal courts are of limited jurisdiction where only cases authorized below are taken:
It is the starting point of for cases arising from above and are called original jurisdiction in the
federal court system..
Federal Court system has three levels:.
Briefly describe the significance of due process in standard setting.pdf
Briefly describe the significance of due process in standard setting
Solution
Due process is the set of procedural guidelines that are used to develop and document accounting
standards to fulfil its objective. Due process in standard setting is hugely significant as it brings:
Thus, Due process is the one that ensures that standards being formulated will be widely
accepted and recognised. Further, it will prevent lapses in accounting and financial governance
in an organization and interest of all the stakeholders will be cared..
Briefly describe the difference between intrinsic and extrinsic cond.pdf
Briefly describe the difference between intrinsic and extrinsic conduction.
Solution
Intrisic means un doped .......equal number of electrons and holes carries the current
But in extrinsic conduction only one type of charge carriers .......dominate the other and carry
more current
Example :- in N type semiconduCtor electrons are majority carriers and in p type semi conductor
holes are majorit charge carriers.
Briefly describe body plan of a typical turbellarian and cestode .pdf
Briefly describe body plan of a typical turbellarian and cestode
Solution
Turbellarians are flatworms with a bilateral symmetry, meaningthat their left and right sides are
mirrors of each other. Theycontain no internal cavity nor do they have specialized circulatoryor
respiratory organs. This means that they simply use diffusionthrough their skin to get oxygen.
Cestodes are tapeworms found in the human body. They have hooksand suckers to attach onto
the host. Their body is segmented intoparts..
Briefly describe Hofstedes dimensions of national culture.Solu.pdf
Briefly describe Hofstede\'s dimensions of national culture.
Solution
Geert Hofstede first researched the role of national culture within the organisation in a study of
many thousand IBM managers. He identified a framework of four dimensions which he argued
largely accounted for cross-cultural differences in people\'s belief systems and values, referring
to them as:
- Uncertainty avoidance
- Masculinity
- Individualism
- Power-distance
Later he added a fifth dimension, long versus short-term orientation or \'Confucian dynamism\'.
Uncertainty avoidance
Uncertainty avoidance measures a society\'s tolerance for uncertainty and ambiguity. In other
words, the extent to which a national culture programmes its members to feel comfortable in
novel, unknown, surprising, or different situations. Uncertainty avoiding cultures (such as Japan
and France) try to minimise the possibility of such situations by strict laws and rules, safety and
security measures. Uncertainty accepting cultures (such as Denmark and Sweden) are more
tolerant of opinions different from what they are used to and try to have as few rules as possible.
Masculinity (versus femininity)
Masculine cultures (such as Japan and USA) emphasise \'assertiveness\' compared to
\'nurturance\' for feminine cultures (such as Denmark and Sweden). Men in feminine countries
have the same modest, caring values as the women, but in masculine countries women are more
assertive and competitive; but not as much as men!
Individualism (versus collectivism)
This dimension measures the degree to which individuals are integrated into groups.
Individualist societies (such as UK and USA) expect individuals to look after themselves and
their immediate family, differences are admired and the cult of individuals prospers most.
Collectivist societies (such as China, Pakistan and Taiwan) have individuals integrated into
strong in-groups, such as extended families which protect one another. Here, conformity is
generally considered the norm and society\'s rights and responsibilities are dominant and
individual needs are subservient.
Power-distance
Power-distance is the extent to which the less powerful members of organisations accept and
expect that power is distributed unequally. In high power-distance organisations, superiors
display their power and exercise it. Subordinates expect this behaviour and feel uncomfortable if
they do not personally experience their superiors displaying their status and power. In high
power-distance cultures (such as France and India) subordinates feel separated from one another.
In low power-distance societies (such as Denmark and Austria) members of organisations, and of
society, tend to feel equal and relatively close to each other at work. Power is much more likely
to be delegated in low power-distance cultures.
Confucian dynamism
Asian cultures replace the dimension uncertainty avoidance by Confucian dynamism which
relates to different values taken from long verses short term orienta.
briefly compare the IASB and FASB in regards to the convergence proc.pdf
briefly compare the IASB and FASB in regards to the convergence process. Give your opinion
on the reasons why a single set of accounting principles would be beneficial to corporations.
Explain your rationale.
Solution
WHY IS IT IMPORTANT TO HAVE MORE COMPARABLE GLOBAL ACCOUNTING
STANDARDS? HOW DOES THAT EFFORT FIT WITH THE FASB’S MISSION?
The first priority of the Financial Accounting Standards Board (FASB) is to improve financial
reporting for the benefit of investors and other users of financial information in U.S. capital
markets. We do that by striving to set the highest-quality standards, which collectively are
known as Generally Accepted Accounting Principles (GAAP). By highest quality, we mean
standards that provide users of financial statements with information that is clear, useful, and
relevant to their needs, while considering whether the expected benefits of that information
justify the costs of providing and using it.
The FASB believes that seeking more comparable global accounting standards—improving the
quality of accounting standards used around the world while reducing differences among those
standards—is consistent with its core mission. Investors, companies, auditors, and other
participants in the U.S. financial reporting system benefit from the increased comparability that
can result from the closer alignment of standards used internationally. More comparable
standards have the potential to reduce costs for both users and preparers of financial statements
and make worldwide capital markets more efficient. The Securities and Exchange Commission
(SEC) expects the FASB to consider, in developing standards, the extent to which international
comparability is necessary or appropriate in the public interest and for the protection of
investors.
HOW DOES THE FASB SEEK GREATER COMPARABILITY?
As we conclude the bilateral convergence program begun in 2002 by the FASB and the
International Accounting Standards Board (IASB), the FASB has implemented a three-part
strategy for seeking greater comparability in accounting standards internationally:
Developing High Quality GAAP Standards
The FASB continually strives to meet the needs of investors and other users of GAAP-based
financial reports, both within and outside the United States, by improving the quality of GAAP.
The FASB believes that the high-quality standards it develops will continue to influence the
shape and future direction of international standards, as they have for more than 40 years. By
creating high-quality standards through a best-in-class standard-setting process, the FASB serves
as a reference point and benchmark for others. In other words, we will continue to lead by setting
an example of excellence.
As it undertakes standard-setting projects, the FASB carefully evaluates whether U.S. financial
reporting would be improved by implementing approaches consistent with particular IFRS
standards. This also would enhance international comparability for the benefit of investor.
Brian and Chris forgot to put their names on their tests. The two st.pdf
Brian and Chris forgot to put their names on their tests. The two students take tests well with
probabilities 0.8 and 0.4, respectively. One test ended up having a good grade and the other had a
bad grade. Assuming the two students worked independently of each other, what is the
probability that Brian did good on his test?
Solution
P(Brian did good on his test)=0.8.
Break down the argument. Explicitly identify the component statement.pdf
Break down the argument. Explicitly identify the component statements (p, q, r, etc.) that make
up the argument and show the symbolic form of the argument.
Analyze the argument. Decide whether the argument is valid or invalid by manipulating the
premises, if necessary, and eventually recognizing the logical form of the argument (e.g. Modus
Ponens, Modus Tollens, Fallacy of the Inverse, etc.)
1. This absurd argument is taken from Lewis Carroll\'s Symbolic Logic (1896):
Babies are illogical. Nobody is despised who can manage a crocodile. Illogical persons are
despised. Hence, babies cannot manage crocodiles.
Solution
Nobody is despised who can manage a crocodile
the above statment is similar to
persons who can manage crocodiles are not dispised
its inverse is
despised persons cannot manage crocodiles
Babies are illogical
llogical persons are despised
despised persons cannot manage crocodiles
combining 3 statments
babies cannot manage crocodiles.
Boolean expression to represent all Mondays of January 2014Solut.pdf
Boolean expression to represent all Mondays of January 2014
Solution
the dates of mondays in january 2014 are 7,14,21,28 these are multiples of 7
so monday = 7n where n=1,2,3,4
so let 0=00,1=01, 2=10, 3=11
y= 7(4AB+2B\'A+(AB)\'+A\'B)
FOR first that ia A=0 B=0 then Y=7
second monday A=0,B=1 then Y=14
Third monday A=1, B=0 then Y=21
fourth monday A=1,B=1 then Y=28.
Box 1 contains 10 cookies of which 6 are broken and 4 are good. Box .pdf
Box 1 contains 10 cookies of which 6 are broken and 4 are good. Box 2 contains 12 cookies of
which 7 are broken and 5 are good. A box is selected at random and a cookie is selected at
random from the box. What is the probability that the cookie is broken? Use law of total
probability.
Solution
(6/10)x(5/12) = (1/4) = .25.
Bond mutual funds offer the following advantages over direct investm.pdf
Bond mutual funds offer the following advantages over direct investment in bonds Except
A. Better diversification
B. Transaction cost economies
C. Buy and sell individual bonds at individual investor\'s discretion
D. Reinvestment of intermediate cash flows
E. Better liquidity
Solution
C. Buy and sell individual bonds at individual investor\'s discretion.
BPSC-105 important questions for june term end exam
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Briefly describe Hofstedes dimensions of national culture.Solu.pdf
Briefly describe Hofstede\'s dimensions of national culture.
Solution
Geert Hofstede first researched the role of national culture within the organisation in a study of
many thousand IBM managers. He identified a framework of four dimensions which he argued
largely accounted for cross-cultural differences in people\'s belief systems and values, referring
to them as:
- Uncertainty avoidance
- Masculinity
- Individualism
- Power-distance
Later he added a fifth dimension, long versus short-term orientation or \'Confucian dynamism\'.
Uncertainty avoidance
Uncertainty avoidance measures a society\'s tolerance for uncertainty and ambiguity. In other
words, the extent to which a national culture programmes its members to feel comfortable in
novel, unknown, surprising, or different situations. Uncertainty avoiding cultures (such as Japan
and France) try to minimise the possibility of such situations by strict laws and rules, safety and
security measures. Uncertainty accepting cultures (such as Denmark and Sweden) are more
tolerant of opinions different from what they are used to and try to have as few rules as possible.
Masculinity (versus femininity)
Masculine cultures (such as Japan and USA) emphasise \'assertiveness\' compared to
\'nurturance\' for feminine cultures (such as Denmark and Sweden). Men in feminine countries
have the same modest, caring values as the women, but in masculine countries women are more
assertive and competitive; but not as much as men!
Individualism (versus collectivism)
This dimension measures the degree to which individuals are integrated into groups.
Individualist societies (such as UK and USA) expect individuals to look after themselves and
their immediate family, differences are admired and the cult of individuals prospers most.
Collectivist societies (such as China, Pakistan and Taiwan) have individuals integrated into
strong in-groups, such as extended families which protect one another. Here, conformity is
generally considered the norm and society\'s rights and responsibilities are dominant and
individual needs are subservient.
Power-distance
Power-distance is the extent to which the less powerful members of organisations accept and
expect that power is distributed unequally. In high power-distance organisations, superiors
display their power and exercise it. Subordinates expect this behaviour and feel uncomfortable if
they do not personally experience their superiors displaying their status and power. In high
power-distance cultures (such as France and India) subordinates feel separated from one another.
In low power-distance societies (such as Denmark and Austria) members of organisations, and of
society, tend to feel equal and relatively close to each other at work. Power is much more likely
to be delegated in low power-distance cultures.
Confucian dynamism
Asian cultures replace the dimension uncertainty avoidance by Confucian dynamism which
relates to different values taken from long verses short term orienta.
briefly compare the IASB and FASB in regards to the convergence proc.pdf
briefly compare the IASB and FASB in regards to the convergence process. Give your opinion
on the reasons why a single set of accounting principles would be beneficial to corporations.
Explain your rationale.
Solution
WHY IS IT IMPORTANT TO HAVE MORE COMPARABLE GLOBAL ACCOUNTING
STANDARDS? HOW DOES THAT EFFORT FIT WITH THE FASB’S MISSION?
The first priority of the Financial Accounting Standards Board (FASB) is to improve financial
reporting for the benefit of investors and other users of financial information in U.S. capital
markets. We do that by striving to set the highest-quality standards, which collectively are
known as Generally Accepted Accounting Principles (GAAP). By highest quality, we mean
standards that provide users of financial statements with information that is clear, useful, and
relevant to their needs, while considering whether the expected benefits of that information
justify the costs of providing and using it.
The FASB believes that seeking more comparable global accounting standards—improving the
quality of accounting standards used around the world while reducing differences among those
standards—is consistent with its core mission. Investors, companies, auditors, and other
participants in the U.S. financial reporting system benefit from the increased comparability that
can result from the closer alignment of standards used internationally. More comparable
standards have the potential to reduce costs for both users and preparers of financial statements
and make worldwide capital markets more efficient. The Securities and Exchange Commission
(SEC) expects the FASB to consider, in developing standards, the extent to which international
comparability is necessary or appropriate in the public interest and for the protection of
investors.
HOW DOES THE FASB SEEK GREATER COMPARABILITY?
As we conclude the bilateral convergence program begun in 2002 by the FASB and the
International Accounting Standards Board (IASB), the FASB has implemented a three-part
strategy for seeking greater comparability in accounting standards internationally:
Developing High Quality GAAP Standards
The FASB continually strives to meet the needs of investors and other users of GAAP-based
financial reports, both within and outside the United States, by improving the quality of GAAP.
The FASB believes that the high-quality standards it develops will continue to influence the
shape and future direction of international standards, as they have for more than 40 years. By
creating high-quality standards through a best-in-class standard-setting process, the FASB serves
as a reference point and benchmark for others. In other words, we will continue to lead by setting
an example of excellence.
As it undertakes standard-setting projects, the FASB carefully evaluates whether U.S. financial
reporting would be improved by implementing approaches consistent with particular IFRS
standards. This also would enhance international comparability for the benefit of investor.
Brian and Chris forgot to put their names on their tests. The two st.pdf
Brian and Chris forgot to put their names on their tests. The two students take tests well with
probabilities 0.8 and 0.4, respectively. One test ended up having a good grade and the other had a
bad grade. Assuming the two students worked independently of each other, what is the
probability that Brian did good on his test?
Solution
P(Brian did good on his test)=0.8.
Break down the argument. Explicitly identify the component statement.pdf
Break down the argument. Explicitly identify the component statements (p, q, r, etc.) that make
up the argument and show the symbolic form of the argument.
Analyze the argument. Decide whether the argument is valid or invalid by manipulating the
premises, if necessary, and eventually recognizing the logical form of the argument (e.g. Modus
Ponens, Modus Tollens, Fallacy of the Inverse, etc.)
1. This absurd argument is taken from Lewis Carroll\'s Symbolic Logic (1896):
Babies are illogical. Nobody is despised who can manage a crocodile. Illogical persons are
despised. Hence, babies cannot manage crocodiles.
Solution
Nobody is despised who can manage a crocodile
the above statment is similar to
persons who can manage crocodiles are not dispised
its inverse is
despised persons cannot manage crocodiles
Babies are illogical
llogical persons are despised
despised persons cannot manage crocodiles
combining 3 statments
babies cannot manage crocodiles.
Boolean expression to represent all Mondays of January 2014Solut.pdf
Boolean expression to represent all Mondays of January 2014
Solution
the dates of mondays in january 2014 are 7,14,21,28 these are multiples of 7
so monday = 7n where n=1,2,3,4
so let 0=00,1=01, 2=10, 3=11
y= 7(4AB+2B\'A+(AB)\'+A\'B)
FOR first that ia A=0 B=0 then Y=7
second monday A=0,B=1 then Y=14
Third monday A=1, B=0 then Y=21
fourth monday A=1,B=1 then Y=28.
Box 1 contains 10 cookies of which 6 are broken and 4 are good. Box .pdf
Box 1 contains 10 cookies of which 6 are broken and 4 are good. Box 2 contains 12 cookies of
which 7 are broken and 5 are good. A box is selected at random and a cookie is selected at
random from the box. What is the probability that the cookie is broken? Use law of total
probability.
Solution
(6/10)x(5/12) = (1/4) = .25.
Bond mutual funds offer the following advantages over direct investm.pdf
Bond mutual funds offer the following advantages over direct investment in bonds Except
A. Better diversification
B. Transaction cost economies
C. Buy and sell individual bonds at individual investor\'s discretion
D. Reinvestment of intermediate cash flows
E. Better liquidity
Solution
C. Buy and sell individual bonds at individual investor\'s discretion.
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