Determine whether the following statements about the accumulated eang.pdf
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Determine whether the following statements about the accumulated eangstax are true or false a. Before the IRS can impose the accumulated earnings tax, it need only show that tax avoidance was one of b. Long-term capital gains are included in the accumulated earnings tax base Select the appropriate answer below the motives for the corporation\'s unreasonable accumulation of earnings Select true/false Each corporate member of a controlled group can claim a separate $150,000 or $250,000 accumulated earnings credit. A dividends-paid deduction can be claimed for both cash and property distributions (other than nontaxableC- stock dividends) made by a corporation. This deduction reduces both regular taxable income and accumulated taxable income c. d. e. The accumulated earnings tax liability cannot be eliminated by paying a deficiency dividend f. f Interest and penalties on the accumulated earnings tax deficiency accrue only from the date the IRS or the courts determine that the tax is owed The accumulated earnings tax is self-reported on Form 1120-AET that is filed along with the corporate tax return g. Choose from any drop-down list and then continue to the next question Solution A. True - It is necessary for IRS to prove that the earnings has been accumulated by corporations for evading tax after analysing and audting the tax return of corporation properly. B. false - net capital gain after deducting related federal income taxes is a considered as a negative adjustment done to get accumulated taxable income C. false - A single AEC statutory exemption must be allocated among the members of a controlled group. D. False - there is no reduction in taxabl income due to dividiend paid deduction E. True - There is not relation between payment of dificiency dividend and AET liability F. false - interst and penalties on the AET come into effect from the date or day the return is due. G false - AET is not self-assessed by filing a tax return..
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Tax File Memorandum 4
ABC Corporation, an S corporation, deducted a $100,000 expense in 2014 when it was a C corporation. In 2015, ABC received a $40,000 refund of that expense. Under the tax benefit doctrine, ABC must include the $40,000 refund in its 2015 income, which will then pass through and be taxed to its shareholders for 2015. The tax benefit doctrine requires repayment of previously deducted expenses to be included as income if the repayment is fundamentally inconsistent with the previous deduction. Changing to an S corporation does not make ABC a new taxpayer - it is still required to report the repayment as income under the tax benefit doctrine.
Week 4 Homework QuestionsQC4-2 (bookstatic) Why is i.docx
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QC:4-2 (book/static)
Why is it necessary to distinguish between current and accumulated
E and P ?
A.
Distributions are deemed to come first out of current E&P and then out of accumulated E&P, so if current E&P is positive, any distributions will be dividends to the extent of current E&P. However if E&P is insufficient to cover all distributions, distributions are deemed to come pro rata out of current E&P and then in chronological order out of accumulated E&P.
B.
Distributions can come out of accumulated E&P or current E&P first. The order does not matter, but once a method has been chosen, the corporation must stay with that method. However, if the distribution exceeds the total E&P, the remainder will be dividends.
C.
Distributions are deemed to come first out of accumulated E&P and then out of current E&P, so if accumulated E&P does not cover the full distribution, the remaining is taken from current E&P. However, if current E&P is still insufficient to cover the remaining distribution, the distributions are treated as a return of capital and reduce the shareholder's stock basis.
D.
Distributions are deemed to come first out of current E&P and then out of accumulated E&P. However if the distribution is for the sole intent of avoiding tax, the distribution is disallowed and the full amount that would have been paid out is deemed a capital gain, and required to be taxed at the corporate level
QC:4-3 (book/static)
Describe the effect of a $100,000 cash distribution paid on January 1 to the sole shareholder of a calendar year corporation whose stock basis is $25,000 when the corporation has
a.
$100,000 of current E&P and $100,000 of accumulated E&P
b.
A $50,000 accumulated E&P deficit and a $60,000 current E&P balance
c.
A $60,000 accumulated E&P deficit and a $60,000 current E&P deficit
d.
An $80,000 current E&P deficit and a $100,000 accumulated E&P balance
Answer Parts a through d again, assuming instead that the corporation makes the distribution on October 1 in a nonleap year.
a. Describe the effect of a $100,000 cash distribution paid on January 1 to the sole shareholder of a calendar year corporation whose stock basis is $25,000 when the corporation has $100,000 of current E&P and $100,000 of accumulated E&P.
A.
The distribution is a $100,000 dividend payable out of current E&P.
B.
First, $25,000 is a return of capital that reduces the shareholder's stock basis to zero. The remaining $75,000 is ordinary income.
C.
The dividend is a $100,000 dividend payable out of accumulated E&P.
D.
First, $25,000 is a return of capital that reduces the shareholder's stock basis to zero. The remaining $75,000 is a capital gain.
QC:4-5 (book/static)
What effect do the following transactions have on the calculation of Young Corporation's current E&P? Assume that the starting point for the calculation is Young's taxable income for the current year.
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Week 4 Homework QuestionsQC4-2 (bookstatic) Why is i.docx
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QC:4-2 (book/static)
Why is it necessary to distinguish between current and accumulated
E and P ?
A.
Distributions are deemed to come first out of current E&P and then out of accumulated E&P, so if current E&P is positive, any distributions will be dividends to the extent of current E&P. However if E&P is insufficient to cover all distributions, distributions are deemed to come pro rata out of current E&P and then in chronological order out of accumulated E&P.
B.
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C.
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D.
Distributions are deemed to come first out of current E&P and then out of accumulated E&P. However if the distribution is for the sole intent of avoiding tax, the distribution is disallowed and the full amount that would have been paid out is deemed a capital gain, and required to be taxed at the corporate level
QC:4-3 (book/static)
Describe the effect of a $100,000 cash distribution paid on January 1 to the sole shareholder of a calendar year corporation whose stock basis is $25,000 when the corporation has
a.
$100,000 of current E&P and $100,000 of accumulated E&P
b.
A $50,000 accumulated E&P deficit and a $60,000 current E&P balance
c.
A $60,000 accumulated E&P deficit and a $60,000 current E&P deficit
d.
An $80,000 current E&P deficit and a $100,000 accumulated E&P balance
Answer Parts a through d again, assuming instead that the corporation makes the distribution on October 1 in a nonleap year.
a. Describe the effect of a $100,000 cash distribution paid on January 1 to the sole shareholder of a calendar year corporation whose stock basis is $25,000 when the corporation has $100,000 of current E&P and $100,000 of accumulated E&P.
A.
The distribution is a $100,000 dividend payable out of current E&P.
B.
First, $25,000 is a return of capital that reduces the shareholder's stock basis to zero. The remaining $75,000 is ordinary income.
C.
The dividend is a $100,000 dividend payable out of accumulated E&P.
D.
First, $25,000 is a return of capital that reduces the shareholder's stock basis to zero. The remaining $75,000 is a capital gain.
QC:4-5 (book/static)
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get correct. I will try to remember to send out a reminder in advance.
You may submit your answers in any of the following ways:
Mark up the quiz itself, scan it, and email it to me (do not use RED ink).
Fill out the answer sheet that is attached as a Word document and email it to me.
Make your own Excel or Word answer sheet and email it to me (do not use RED font).
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Page 1 of 4
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Friday, October 14. If you respond after that time, you cannot get a grade higher than a B regardless of how many you
get correct. I will try to remember to send out a reminder in advance.
You may submit your answers in any of the following ways:
Mark up the quiz itself, scan it, and email it to me (do not use RED ink).
Fill out the answer sheet that is attached as a Word document and email it to me.
Make your own Excel or Word answer sheet and email it to me (do not use RED font).
Put your answers in the body of an email message (do not use RED font).
When you send me your email, please send it to [email protected] All
attachments must be in Word, Excel, or pdf, and must include your name.
Note that a multiple-choice question can have only ONE answer.
For each of the following, select TRUE or FALSE
1. The Internal Revenue Service is the department of the United States Government
responsible for passing tax laws.
TRUE FALSE
2. Of all the people involved in the creation and analysis of financial reports, the one least
likely to be presenting financial statements to the board of directors is the bookkeeper.
TRUE FALSE
3. Two major forms of accounting are cash basis and accrual basis. If the terms "accounts
receivable" or "accounts payable" appear on your balance sheet, you are using
the accrual basis of accounting.
TRUE FALSE
EXTRA CREDIT: Briefly explain "deferred income," giving an example from the world of the
performing arts.
For each of the following, select the best answer from a-d.
4. Which of the following statements is FALSE?
a. Your organization borrows $2,500,000 at an annual rate of 6%. If you pay no principal during
life of the loan, the annual interest cost on the loan is $150,000.
b. "Fixed assets" is another term for cash, accounts receivable, and other similar items of
property.
c. According to the textbook, a "Benefit Corporation" is not a tax-exempt nonprofit entity,
but it does include a social goal as well as a profit motive.
d. The bylaws of an organization specify which officers must be part of the organization's
governance. Another item that should be part of the bylaws is how many members of
the board of directors make up a quorum.
Page 1 of 4
5. Which of the following is TRUE?
a. On a Form 990, an organization's assets are divided into current assets and
non-current assets.
b. If a nonprofit has $1,500,000 in pledges receivable, and $500,000 of that amount is due
in the next 12 months, then $1,000,000 of the pledges will be counted in the
calculation of the organization's current ratio.
c. The most common kind of investments that nonprofits own are intended to produce
positive investment return. The earnings on investments, like a profit that comes
from having more operating revenue than expenses, are not subject to Federal income tax ...
Icab knowledge level taxation i suggested answer may june 2010 - nov dec 2017
Icab knowledge level taxation i suggested answer may june 2010 - nov dec 2017Optimal Management Solution
This document provides sample answers for questions on the Taxation-1 exam for the Professional Stage (Knowledge Level) in Bangladesh. It includes answers on topics like how governments use taxation to manage economies, who is liable for tax and on what types of income, the concept of tax residency, definitions of terms like perquisite, consequences of failing to deduct tax, short notes on topics like tax avoidance and evasion, and procedures for applying for tax holidays. The document is intended as a reference for those preparing to take the Taxation-1 professional exam.Top 5 strategies to keep your profits in your pocket
The document provides strategies for reducing taxes through effective tax planning, income splitting, and hybrid expenses. The top 5 strategies discussed are: 1) Effective tax planning through incorporation, holding companies, retirement planning, life insurance, and SRED credits. 2) Income splitting using salaries, dividends, property payments, family trusts, and multiple corporations. 3) Hybrid expenses such as home office, automobile, cell phones, and medical expenses. Specific tax savings examples are provided for many of these strategies.
Fin 534 week 3 quiz 2 (str course)
http://finishedexams.com/homework_text.php?cat=15808
Immediate access to solutions for ENTIRE COURSES, FINAL EXAMS and HOMEWORKS “RATED A+" - Without Registration!
Fin 534 week 3 quiz 2 (str course)
http://finishedexams.com/homework_text.php?cat=15809
Immediate access to solutions for ENTIRE COURSES, FINAL EXAMS and HOMEWORKS “RATED A+" - Without Registration!
Sept 1 2011
This document discusses different entity structures for operating a business including C corporations, S corporations, and LLCs. C corporations are subject to double taxation while S corporations allow profits and losses to pass through to shareholders. S corporations have advantages over partnerships for highly profitable businesses since income is not subject to self-employment tax. LLCs are taxed as partnerships, allow flexible membership, and provide liability protection. The document also summarizes tax considerations for stock acquisitions under Sections 338 and 338(h)(10).
Sept 1 2011
This document discusses different entity structures for operating a business including C corporations, S corporations, and LLCs. C corporations are subject to double taxation while S corporations allow profits and losses to pass through to shareholders. S corporations have an advantage over partnerships for avoiding self-employment tax. LLCs are taxed as partnerships, allow flexible membership, and provide liability protection. The document also summarizes tax considerations for stock acquisitions under Sections 338 and 338(h)(10).
2009 Estimated Income Tax Payments for Individuals
Illinois taxpayers may be required to make estimated income tax payments if they expect their tax liability to exceed $500. Payments are due on April 15, June 15, September 15, and January 15. Failure to make required payments may result in late penalties. Farmers are not required to make estimated payments.
Withum Healthcare Tax Update 2022
This session will outline current Federal and state tax topics, best practices and practical recommendations for integrated healthcare delivery systems, hospitals and other healthcare organizations.
Learning Objectives
• Describe:
o Internal Revenue Service updates
o An overview of IRS Code Section 501(r) financial assistance policy and non-compliance issues
o Electronic medical records and associated tax issues
• Identify Employment Tax matters, including:
o W-2 and 1099 updates
o Employee retention tax credit update
o Compensation and FMV considerations, and Code Section 4960 excise tax >$1M
• Interpret Corporate structure planning from a tax perspective
o For-profit consolidations
o Joint ventures
o Limited liability companies
o Group exemptions
o State sales/use tax considerations
• Explain Form 990 community benefit tax-exempt hospital Schedule H updates
Wassim Zhani Chapter 15 Income Taxation of Estates and Trusts.pdf
1) The document discusses the taxation of capital gains realized by estates and trusts. Generally, capital gains are allocated to trust corpus and excluded from distributable net income (DNI). However, capital gains may be included in DNI under three situations.
2) The first situation does not apply based on the trust terms allocating gains to corpus. The second situation involves a required distribution upon a specified event, as in a 1031 exchange.
3) The third situation requires that capital gains be utilized in determining distributions. Here, the trustee's practice of routinely distributing gains to a beneficiary indicates the gains would be included in DNI.
Withholding tax
Withholding tax is a tax that the payer of income deducts from income payments such as employment income, interest, dividends, and other types of income. The payer pays the withheld tax directly to the tax authorities on behalf of the recipient. Withholding tax aims to combat tax evasion. It is typically treated as a prepayment of the recipient's final tax liability but may be refunded or result in additional taxes owed depending on the recipient's actual tax situation. SAP provides classic and extended withholding tax functions to calculate and report withholding tax amounts.
IAS 12 Presentation.pdf
This document provides an overview of International Accounting Standard IAS 12 on income taxes. It defines key terms like accounting profit, taxable profit, current tax and deferred tax. It explains how to recognize current tax liabilities and assets, and the treatment of tax losses carried back. Deferred tax arises from temporary differences between the carrying amount of assets/liabilities and their tax base. These can be taxable or deductible temporary differences. Deferred tax is measured using the balance sheet approach by comparing carrying amounts to tax bases.
Similar to Determine whether the following statements about the accumulated eang.pdf (20)
Nonresident and Part-year resident Computation of Illinois Tax
Nonresident and Part-year resident Computation of Illinois Tax
Solution Manual for South-Western Federal Taxation 2024 Corporations, Partner...
Solution Manual for South-Western Federal Taxation 2024 Corporations, Partner...
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Financial Management Quiz 1Please follow all instructions .docx
Financial Management Quiz 1Please follow all instructions .docx
Icab knowledge level taxation i suggested answer may june 2010 - nov dec 2017
Icab knowledge level taxation i suggested answer may june 2010 - nov dec 2017
Top 5 strategies to keep your profits in your pocket
Top 5 strategies to keep your profits in your pocket
2009 Estimated Income Tax Payments for Individuals
2009 Estimated Income Tax Payments for Individuals
Wassim Zhani Chapter 15 Income Taxation of Estates and Trusts.pdf
Wassim Zhani Chapter 15 Income Taxation of Estates and Trusts.pdf
More from arkleatheray
briefly write about the Aridity of Subtropics Causes, locations, etc.pdf
briefly write about the Aridity of Subtropics Causes, locations, etc.
Solution
The Aridity of Subtropics: the differential air temperature at some specific latitudes makes
warmer weather than & some cold air currents may also trigger aridity & advection fog whereas
some warm air currents may trigger more air temperature
The main cause of aridity is due to the formation of desert weather through \"water deficiency\"
& dry climate. These causes are going to form sub-topical desert (BWh) and steppe (BSh) as
semi-arid locations in both tropical & temperate regions. The other causes are elevated
temperatures with cloudless sky and locations are Chile\'s Atacama Desert or Middle-Latitude
Desert.
Ocean conveyor, El Nino Southern Oscillation (ENSO): This effcet further increases the oceanic
atmospheric pressure in Pacific and finally warmer winds associated with much warmer water
leading global climate change..
Compare and contrast the Mann-Whitney (aka Wilcoxon Rank Sum) Test w.pdf
Compare and contrast the Mann-Whitney (aka Wilcoxon Rank Sum) Test with the Median test.
Discuss their similarities/differences.
Solution
the Mann-Whitney and the equivalent Wilcoxon test (hereafter called the Mann-Whitney-
Wilcoxon test) are rank sum tests and not median tests. Basically, the Mann-Whitney-Wilcoxon
test ranks all of the observations from both groups and then sums the ranks from one of the
groups which is compared with the expected rank sum. It is possible, although not very common,
for groups to have different rank sums and yet have equal or nearly equal medians..
Discuss the changing demographics of Entrepreneurs and give an examp.pdf
Discuss the changing demographics of Entrepreneurs and give an example each.
Solution
Entrepreneurs :
Defination : Entrepreneur is a person to starts up new business or locally sets up a new company
with a new product and enters into the market. Entrepreneurs are individuals that notice a need in
the market and take the opportunity to make profits satisfying that needs.Intiating a process that
can give profits and optimum usage of resources to make new goods ot products and render
sesrvices.
Charatersticts of Entrepreneurs :
Attributes of a entrepreneurs
Types of Entrepreneurs :
Seven Sources of Entrepreneurship :
Changes in Demographics of Entreprenuers:.
Data StructuresPlease I need help completing this c++ program..pdf
Data Structures
Please I need help completing this c++ program. it was giving to complete it with no other
discriptions.
#include
using namespace std;
template
struct node
{
datatype info;
node *left, *right;
};
template
class tree
{
public:
tree();
~tree();
bool isempty();
void inserttree(datatype data);
void print();
private:
node *root;
};
template
tree::tree()
{
root = NULL;
}
template
void tree ::inserttree(datatype data)
{
node *temp;
temp = new node ;
temp->left = NULL;
temp->right = NULL;
temp->info = data;
if (root == NULL)
root = temp;
else
before = NULL;
after = root;
while (after != NULL)
{
b = a;
root
...;
else
}
if(temp->info< before->info)
before->left = temp;
else
before->right = temp;
//before = after;
//if (temp->info < after->info)
//after = after->left;
//else
//after = after->right;
//if(temp->info< before->info)
//before->left = temp;
//else
//before->right = temp;
}
template
void tree ::print(tree *temp)
{
if (temp != NULL)
{
print(temp->left);
cout << temp->info << endl;
print(temp->right);
}
p();
print(root);
}
int main()
{
tree t;
//put this in a loop
t.inserttree(90);
t.inserttree(80);
t.inserttree(108);
t.p();
}
Solution
// HEADER FILE FOR BINARY TREE//
// Define a structure to be used as the tree node
struct TreeNode
{
int Key;
float fValue;
int iValue;
char cArray[7];
TreeNode *left;
TreeNode *right;
};
class Code202_Tree
{
private:
TreeNode *root;
public:
Code202_Tree();
~Code202_Tree();
bool isEmpty();
TreeNode *SearchTree(int Key);
bool Insert(TreeNode *newNode);
bool Insert(int Key, float f, int i, char *cA);
bool Delete(int Key);
void PrintOne(TreeNode *T);
void PrintTree();
private:
void ClearTree(TreeNode *T);
TreeNode *DupNode(TreeNode * T);
void PrintAll(TreeNode *T);
};
#endif
//IMPLEMENTATION .CPP FILE FOR BINARY TREE//
#include
#include
#include \"Code202_Tree.h\"
using namespace std;
//--------------------------------------------
// Function: Code202_Tree()
// Purpose: Class constructor.
//--------------------------------------------
Code202_Tree::Code202_Tree()
{
root = NULL;
return;
}
//--------------------------------------------
// Function: Code202_Tree()
// Purpose: Class destructor.
//--------------------------------------------
Code202_Tree::~Code202_Tree()
{
ClearTree(root);
return;
}
//--------------------------------------------
// Function: ClearTree()
// Purpose: Perform a recursive traversal of
// a tree destroying all nodes.
//--------------------------------------------
void Code202_Tree::ClearTree(TreeNode *T)
{
if(T==NULL) return; // Nothing to clear
if(T->left != NULL) ClearTree(T->left); // Clear left sub-tree
if(T->right != NULL) ClearTree(T->right); // Clear right sub-tree
delete T; // Destroy this node
return;
}
//--------------------------------------------
// Function: isEmpty()
// Purpose: Return TRUE if tree is empty.
//--------------------------------------------
bool Code202_Tree::isEmpty()
{
return(root==NULL);
}
//--------------------------------------------
// Function.
Create Student Project Database with insert, select, update, and del.pdf
Create Student Project Database with insert, select, update, and delete.
Part I
- Create Student Table (Student) 10 Students
STUDENT NO TEXT (3) PRIMARYKEY
STUDENT_NAME TEXT (10)
STUDENT_DOB DATE
STUDENT_DOJ DATE
- Create Project Table (Project) 3 projects, Name, C++/Java/VB
PRJ_NO TEXT (3) PRIMARY KEY
PRJ_NAME TEXT (15)
PRJ_PLATFORM TEXT (10)
- Create Student Project Table (StudentProject) Student#, Project#, Role(programmer, manager,
or analyst)
STUDENT_NO TEXT (3)
PRJ_NO TEXT (3)
DESIGNATION TEXT (10)
PRIMARYKEY (STUDENT_NO,PRJ_NO,DESIGNATION)
FOREIGN KEY(STUDENT_NO)
FOREIGN KEY(PRJ_NO)
Solution
CREATE TABLE Student
(
STUDENT_NO CHAR(3) NOT NULL PRIMARY KEY,
STUDENT_NAME CHAR(10),
STUDENT_DOB DATE,
STUDENT_DOJ DATE
)
CREATE TABLE Project
(
PRJ_NO CHAR(3) NOT NULL PRIMARY KEY,
PRJ_NAME CHAR(15),
PRJ_PLATFORM CHAR(10)
)
CREATE TABLE StudentProject
(
STUDENT_NO CHAR(3) REFERENCES Student,
PRJ_NO CHAR(3) REFERENCES Project,
DESIGNATION CHAR(10),
PRIMARY KEY(STUDENT_NO,PRJ_NO,DESIGNATION)
)
INSERT INTO Student VALUES (\'AB0\',\"Paul\",\'1992-05-12\',\'2016-02-12\');
INSERT INTO Student VALUES (\'AB1\',\"Sam\",\'1992-06-11\',\'2016-03-11\');
INSERT INTO Student VALUES (\'AB2\',\"Raul\",\'1992-03-11\',\'2016-04-05\');
INSERT INTO Student VALUES (\'AB3\',\"John\",\'1992-07-09\',\'2016-05-12\');
INSERT INTO Student VALUES (\'AB4\',\"Mike\",\'1992-02-06\',\'2016-06-02\');
INSERT INTO Student VALUES (\'AB5\',\"Ram\",\'1992-01-03\',\'2016-07-06\');
INSERT INTO Student VALUES (\'AB6\',\"Jin\",\'1992-05-12\',\'2016-08-03\');
INSERT INTO Student VALUES (\'AB7\',\"Frodo\",\'1992-08-02\',\'2016-09-12\');
INSERT INTO Student VALUES (\'AB8\',\"Bill\",\'1992-09-01\',\'2016-11-04\');
INSERT INTO Student VALUES (\'AB9\',\"Tom\",\'1992-06-12\',\'2016-12-12\');
SELECT * FROM Student;
UPDATE Student
SET STUDENT_DOB=\'1992-03-04\',STUDENT_DOJ=\'1991-03-04\'
WHERE STUDENT_NO=\'AB5\';
INSERT INTO Project VALUES (\'XY0\',\"C++\",\"Coding\");
INSERT INTO Project VALUES (\'XY1\',\"JAVA\",\"Theory\");
INSERT INTO Project VALUES (\'XY2\',\"VB\",\"Design\");
DELETE FROM Project WHERE PRJ_PLATFORM=\"Design\"; //It Deletes row number 3
from Project table
SELECT * FROM Project;
INSERT INTO StudentProject VALUES (\'AB0\',XY0,\"Programmer\");
INSERT INTO StudentProject VALUES (\'AB1\',XY1,\"Manager\");
INSERT INTO StudentProject VALUES (\'AB2\',XY2,\"Analyst\");
INSERT INTO StudentProject VALUES (\'AB3\',XY0,\"Programmer\");
INSERT INTO StudentProject VALUES (\'AB4\',XY1,\"Manager\");
INSERT INTO StudentProject VALUES (\'AB5\',XY2,\"Analyst\");
INSERT INTO StudentProject VALUES (\'AB6\',XY0,\"Programmer\");
INSERT INTO StudentProject VALUES (\'AB7\',XY1,\"Manager\");
INSERT INTO StudentProject VALUES (\'AB8\',XY2,\"Analyst\");
INSERT INTO StudentProject VALUES (\'AB9\',XY0,\"Programmer\");
SELECT * FROM StudentProject;.
Before 1980, most cell control and management software was written b.pdf
Before 1980, most cell control and management software was written by the user using the C
programming language. True False
Solution
False
The C programming language was devised in the early 1970s as a system implementation
language for the nascent Unix operating system. Derived from the typeless language BCPL, it
evolved a type structure; created on a tiny machine as a tool to improve a meager programming
environment, it has become one of the dominant languages of today
C came into being in the years 1969-1973, in parallel with the early development of the Unix
operating system; the most creative period occurred during 1972. Another spate of changes
peaked between 1977 and 1979, when portability of the Unix system was being demonstrated. In
the middle of this second period, the first widely available description of the language appeared:
The C Programming Language,often called the `white book\' or `K&R\' [Kernighan 78]. Finally,
in the middle 1980s, the language was officially standardized by the ANSI X3J11 committee,
which made further changes. Until the early 1980s, although compilers existed for a variety of
machine architectures and operating systems, the language was almost exclusively associated
with Unix; more recently, its use has spread much more widely, and today it is among the
languages most commonly used throughout the computer industry.
The late 1960s were a turbulent era for computer systems research at Bell Telephone
Laboratories [Ritchie 78] [Ritchie 84]. The company was pulling out of the Multics project
[Organick 75], which had started as a joint venture of MIT, General Electric, and Bell Labs; by
1969, Bell Labs management, and even the researchers, came to believe that the promises of
Multics could be fulfilled only too late and too expensively. Even before the GE-645 Multics
machine was removed from the premises, an informal group, led primarily by Ken Thompson,
had begun investigating alternatives..
at age 51 can you take early distributions from traditional IRA for .pdf
at age 51 can you take early distributions from traditional IRA for family members educational
expenses
Solution
The changes made by Congress in the Taxpayer Relief Act of 1997 now allow a premature IRA
withdrawal to be taken without penalty if used to pay qualified higher education expenses of the
taxpayer or the taxpayer\'s spouse, child, or grandchild. However, the withdrawls are subject to
regular income taxes ..
What is a view What is it used for Give examples when a view can b.pdf
What is a view? What is it used for? Give examples when a view can be used for your project.
Solution
View is way of portraying information in a database by arranging data items in certain order by
highlighting certain items. Often thought of as Virtual table, doesn\'t store data itself but pulls out
from one or more tables.
Views are used according to purpose so that we query on selective data not whole of it. Using
views saves us lot of querying resources.
For example, people query telephone directory to search for Street Address associated with
Phone Number. We can create View which stores 2 columns namely Phone number and Street
Address ignoring all other fields..
^^^Q3. I am trying to implement double linked list but I was faile.pdf
^^^
Q3. I am trying to implement double linked list but I was failed to write the code so anyone gives
the main
Code in the main function
THANK YOU FOR ADVANCE
#include
#include
#include
struct node
{
int info;
struct node *lptr,*rptr;
};
typedef struct node DL;
DL *delete( ) , *insert ( );
void display();
DL *delete(DL *start,int x)
{
DL *left,*right,*curr;
curr = start;
if( start == NULL)
{
printf(\"\ Doubly Linked List is Empty\");
return(start);
}
while( (curr != NULL) && (curr->info != x) )
curr = curr->rptr;
if(curr == NULL)
{
printf(\"%d does not Exist ... Invalid Deletion! \ \",x);
return(start);
}
left = curr->lptr;
right = curr->rptr;
if(left == NULL)
{
start = right;
right->lptr = NULL;
}
else
{
left->rptr = right;
if(right != NULL)
right->lptr = left;
}
printf(\"\ The item %d is Deleted\ \",curr->info);
free(curr);
return(start);
}
void display(DL *start)
{
DL *last,*temp = start;
if( (temp != NULL) )
{
printf(\"\ The Elements of Doubly Linked List from Left to Right \");
printf(\"\ ROOT-> \");
while(temp != NULL )
{
printf(\"%d -> \",temp->info);
last = temp;
temp = temp->rptr;
}
printf(\"NULL\");
printf(\"\ The Elements of Doubly Linked List from Left to Right\");
printf(\"\ ROOT-> \");
while(last != NULL )
{
printf(\"%d -> \",last->info);
last = last->lptr;
}
printf(\"ROOT\ \ \");
}
else
printf(\"\ Empty List\ \");
}
DL *insert(DL *start,int x)
{
DL *new,*left,*temp;
new=(DL *) malloc(sizeof(DL));
new->info = x;
new->lptr = NULL;
new->rptr = NULL;
if( start == NULL)
start = new;
else
{
temp = start;
while(temp->rptr != NULL)
temp = temp->rptr;
temp->rptr = new;
new->lptr = temp;
}
return(start);
}
Main()
{
------------------Write the code here------------------------
}
Solution
main function for the given program.
main()
{
DL *root = NULL;
int item;
char c;
clrscr();
do
{
printf(\"Insert/Display/Remove/Quit <> I/D/R/Q \");
printf(\"\ Enter Choice : \");
fflush(stdin);
c = getchar();
switch(c)
{
case \'i\':
case \'I\': printf(\"Enter The Element you want to be Inserted : \");
scanf(\"%d\",&item);
root=insert(root,item);
break;
case \'d\':
case \'D\': display(root);
break;
case \'r\':
case \'R\':
printf(\"Enter the Item which you want to Remove :\");
scanf(\"%d\",&item);
root = delete(root,item);
break;
case \'Q\':
case \'q\': return;
}
} while(1);
}.
What is the evolutionary basis for sexual reproductionSolution.pdf
What is the evolutionary basis for sexual reproduction?
Solution
There are both asexual and sexual reproduction in nearly all groups of animals and plants, in
neither kingdom sex developed as a more rapid means.
When sexual reproduction first originated is still a question. But it is believed that sex originated
in green algae. There are certain species like Ulothrix have different size of spores are
produced. These spores comes in pair and become one and gives valuable new forms. In some
groups of unicellular plants ,the Peridinea, the Conjugatae and the Diatomeae- there is no asexual
reproduction. These are good example of the actual gametic origin.
The whole process of evolution is understand by these lines that first there was a visible
morphological differentiation of gametes, the one becoming a large inactive cell stored with food
, the other becoming small and mobile. Then came the evolution of various sex organs, and
finally the alternation of generation.
There are 3 main categories of sexual life cycles: diploid-dominant, demonstrated by most
animals; haploid - dominant, demonstrated by all fungi and some algae; and the alternation of
generations , demonstrated by plants and some algae.
The Red Queen Hyothesis-
First proposed by Leigh Van Valen in 1973.
According to this hypothesis are species co-evolved with other organisms like predators evolve
with their prey and parasites evolve with their hosts. Each tiny advantages gained by favorable
variations gives a secies an edge over close competitors, predators, parasites, or even prey.
Species that cannot keep up become extinct.
August Weismann proposed an explanation for the evolution of sex, where the advantages of sex
is the creation of variation among siblings.
A similar hypothesis proposed by Charles Darwin in his book Origin of species..
Why is it that the Grams stain is not appropriate for acid fast ba.pdf
Why is it that the Gram\'s stain is not appropriate for acid fast bacterium?
Solution
During staining in microbiology, microbes are coloured or dyed so that their structure can be
viewed against a lighter background. There are different staining techniques such as direct(Dye
binds to the cell surface and all the microbes are stained alike),differential(based on their specific
cell surface different microbes get stained differently) special (usually a particular organelle is
targeted)and negative staining(back ground is stained instead of microbes) Gram stain is a
differential stain where the bacteria with a thick peptidoglycan layer around the cells are stained
with violet colour and those with an additional lipopolysaccharide layer will be stained pink. To
understand this lets take a look at Gram staining procedure. First of all bacterial culture is
smeared onto a glass slide and is heat fixed so that during the washes in the procedure the
bacteria stay fixed onto the slide. Primary stain crystal violet is added onto the slide and the dye
seperates into ions which penetrate or enter the cell membranes of both Gram positive and
negative cells. Next iodine is added onto the slide which forms huge complexes with crystal
violet. Then a dye remover usually called as decolouriser such as alchohol or acetone is used to
remove the stain. In Gram negative bacteria the outer most membrane is lost during the treatment
with alchohol whereas in the case of gram positive bacteria the dye is trapped inside the cell
membrane. A secondary stain saffronin is used and which gives pink colour to Gram negative
bacteria. Now coming to acid-fast bacteria, they have a compound called mycolic acid in their
cell walls and are resistant to decolourisation after the acid treatment and alchohol and hence
would not lose colour and appear violet. As we can see these organism can be easily confused
with Gram positive bacteria which also do not lose stain not because they are resistant to acids
but they have the crystal violet dye trapped in their cell membrane..
Why does this version of the swap function fail to work Is there a f.pdf
Why does this version of the swap function fail to work? Is there a fix? (Choose 2) oid swap (int
& lhs, int & rhs) Select one or more: It fails because the programmer forgot to make the
parameters call-by-reference. Of course it works ! Just look at it It clearly swaps the two
parameters! It fails OK, and we can fix it we can just reverse the order of the lines. To fix this,
we must save the the value in a local variable before making the first assignment indicated, then
instead of the second Iine, as int local = lhs; Ihs = rhs; rhs = local; It fails because the first line
destroys the old value of ihs without saving it. Then both variables have the old value of rhs in
them.
Solution
Choice d, and e are valid options.
To swap the elements, we need to first copy the value of first variable to temporary variable, then
copy the second variable to first variable, finally copy the value in temporary variable to second
variable.
So,
int local = lhs;
lhs = rhs;
rhs = local;
is the perfect way to swap two values.
The last option is the actual problem with the given code.
When we do lhs = rhs, the old value of lhs is destroyed, and now, both lhs and rhs are holding
the same value, that is the value in rhs. And then, the second operation rhs = lhs, is of no use, as
both of them are holding the same value.
Therefore, options d, and e are correct..
Which of the following is NOT a reason why heat is a bad method to ov.pdf
Which of the following is NOT a reason why heat is a bad method to overcome activation
energy? A. Heat is not specific enough compared to enzymes B. Too much heat would denature
enzymes C. Heat would allow for many enzymes to be activated, not just the ones that are
needed D. Heat does not hold enough energy to overcome most activation energies
Solution
temperature is one the influence factor for enzyme acitvity. In the body of the biochemical
reaction takes place
for energy production. enzymes plays vital role by mediating the reactions. temperature influnece
enzyme acticity. most the enzymes in general active between optimum temperature( 40-45c). in
conditions where body temperature above 50 degree celcius enzymes gets denaturation which
leads to derangment in the tertiary structure. in the become inactive at higher temperature (above
70c) answer B too much heat would denature the enzymes.
What are the trends in browsersSolution1.chrome Google chrom.pdf
What are the trends in browsers?
Solution
1.chrome :Google chrome is a freeware web browser evolved by Google.a Webkit layout is used
upto 27th version with the pecularity of IOS is declared. it is initially liberated in the form of
beta version for the windows in the year 2008 september 2nd.
2.Firefox:Mozilla firefox is shortly called as firefox .it is an open source and also lavish in
nature.moreover it was advanced for windows,linux and osx.firefox is periperal in nature.in
firefox a Gecko layout engine is seen to provide web pages that applies present and predicted
web attainments.
3.Opera:It is evolved by a opera software.the trendy version is obtainable for windows,linux and
osx.Blink layout engine is seen in this opera web browser.versions of opera is obtained for
widgets operating the IOS,Bada and blackberry.
4.Safari:Safari browser is evolved by Apple inc.containing the os x and IOS operarting
systems.initially in the form of public beta in the year 2003 january 7 .it flatters as a Apple,s
default browser starting with MAC OS X v 10.3 \"panther\".the congential browser of IOS is
additionally called as safari.However it had a discrete Graphical user interface and utilizes a
discrete webkit edition..
The probability of a persons being left-handed is .12. In the 1992.pdf
The probability of a person\'s being left-handed is .12. In the 1992 U.S. presidential election
all three major candidates were left-handed. What\'s the probability of selecting three
unrelated people who are all left-handed?
Solution
Unrelated people have independent left-handedness.
Thus,
P(all three left handed) = 0.12*0.12*0.12 = 0.001728 [answer].
The mass of a radioactive substance follows a continuous exponential.pdf
The mass of a radioactive substance follows a continuous exponential decay model, with a decay
rate parameter of 5.1% per day. Find the half-life of this substance (that is, the time it takes for
one-half the original amount in a given sample of this substance to decay).
Solution
Half life = log2/ decay constant = 0.693/ decay constant
Decay constant 5.1% = 0.051
So, Half life =0.693 /0.051 = 13.58 days.
The groin is also known as the _____ region. crural inguinal perin.pdf
The groin is also known as the _____ region. crural inguinal perineum popliteal The upper
midportion of the abdomen is called the _____ region. hypochondriac iliac hypogastric
epigastric The thoracic cavity lies where In relationship to the abdominopelvic cavity? dorsal
(posterior) ventral (anterior) superior inferior The urinary bladder is in the _____ region.
inguinal epigastric umbilical hypogastric All of the following are found in the thoracic cavity
EXCEPT the lungs. pleurae. meninges. heart. Which of the following organs is retroperitoneal
in location? stomach liver heart kidney
Solution
1.b) Groin is also calles as inguinal region which is between the abdomen and the thigh.
2.d)epigastric region-It is the upper central region of the abdomen.It is located between the costal
margins and the subcostal plane.
3.c)superior
4.d)hypogastric region-It is a region of the abdomen located below the umbilical region.
5.c)meninges
Thoracic cavity contains trachea,bronchi,lungs,oesophagus,heart and great blood vessels,thymus
gland,lymph nodes,and nerves. It also contains two smaller cavities-pleural cavities surround
each lung and pericardial cavity covers the heart.
6.d)kidney
Retroperitoneal organs include- the kidneys,adrenal glands,ureters,urinary bladder,part of the
oesophagus,rectum,ovaries,uterus,aorta and caudal vena cava..
short answer List and describe two advances during the Industrial Re.pdf
short answer List and describe two advances during the Industrial Revolution that changed how
businesses delivered goods and services during the 18th and 19th centuries. What management
tactics did John D. Rockefeller employ to gain control of the country\'s oil industry? Give an
example of Theory X management style. Give an example of Theory Y management style.
What prompted new challenges for management? What does a country develop during an
industrial revolution?
Solution
19. innovative technology, rapid growth
20. concentrative tactics
21. people are not interested to work- autocratic management style is fit
22. people are interested and self motivated. consultative model
23. high competiton
24. its production and output will increase, and it generates employment..
SheilaSalmonella agar is _ because _ breaks down amino acids that co.pdf
Sheila/Salmonella agar is _ because _ breaks down amino acids that contain _, such as _ and_.
This releases _ which reacts with _ to produce a _ color.
Solution
Shigella / salmonella agar is differential media because bacteria beaks down amino acids that
contains sulfurgroup such as methionine and cystiene.This releases H2S which reacts with
indicator ferric ammonium sulfate to produce a black colour.
Security Challenges Please respond to the followingDistributed .pdf
Security Challenges\" Please respond to the following:
Distributed applications and cloud computing have become a viable option within the LAN-to-
WAN Domain. Discuss the primary challenges related to maintaining the security of both
applications and data in such an environment.
Describe the controls that are needed to ensure the security of distributed applications and data.
Identify the auditing approach that you believe is best suited to this arrangement. Provide a
rationale for your response.
No plagiarism please.
Solution
Challenges in Distributed applications :
1) Computational problems:-
Those kind of problems which cannot be resolved within a specific amount of time on a single
computer.
2) Scalability:-
The system has to remain effective enough so that it can handle the increase in the number of
resources and users.
3) Security:-
In Distributed applications, the possible threats could be the information leakage, integrity
violation, DoS(Denial Of Services)
, illegitimate usage of the system.
4) Concurrency:-
The shared access to the resources should be handled properly.
Challenges in Cloud computing :
1) Security & Privacy:-
The fact that the organization\'s data will reside outside the organization\'s firewall really raises
a serious concern.
Various types of attacks including hacking may affect multiple clients even if only one site is
attacked.These risks has to be mitigated by using proper
security applications, encrypted file-systems, using a proper storage devices to track unsual
activity across the servers .
2) Loss of control over sensitive data:-
The sensitive data that are stored in the servers has to be properly controlled.
3) Reliability and Availability:-
The frequent outages has to be avoided here. It is very important to monitor the activity of
servers using monitoring tool.
The controls that are essential to prevent security threats in distributed applications and data
include:
1) The control should protect data and integrity of system in case of invalid operation on secured
data:-
In case, a user tries to enter invalid data into the system, the control should protect the system
from such operations.
2) Unauthorized invocations should be rejected by security control.
3) Efficient protection against unauthorized users:-
Unauthorized access request by non-system users should be rejected by the control.
The auditing approach should firstly start by ensuring data integrity that is associated with
application. Control should specify the operation that can be invoked only by authorized person
while rejecting access to unauthorized users when the data resources are accessed. Irrespective of
operation, control should
select only that user which can be allowed access while restricting others non-system users.
Rules should be strictly followed by control and on the basis of defined rules, users access
should be granted or denied..
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