If you were a slave during the American Revolution, which side.docx
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If you were a slave during the American Revolution, which side would you have wanted to win? Why? What made the colonists realize it was time to declare their independence? Was it time? Explain your answer. Who counted as “all men” in the phrase “all men are created equal”? What was the Founding Fathers’ goal in creating the Electoral College? How did the Northwest Ordinance of 1787 set up the country for future expansion? The men who went to the Constitutional Convention were supposed to be the “best men,” and most virtuous (meaning that they would put the good of the public ahead of their own private interests). Were they? On what do you base your answer? How does the Whiskey Rebellion parallel the American Revolution? Explain the idea of states’ rights vs. federal rights. Which should have more power? What kind? Why? What was the Republican Mother’s contribution to society? ...
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PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 1
PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 6
Problem Identification and Recommendation for SFK Organization
Student’s Name
Institution
Date
Introduction and problem statement
From the case, it is apparent that SFK-NY is one of the non-profit organization that is striving a lot to ensure that its mission of empowering the human spirit in every child is achieved. The case indicates that there is a huge gap in the society concerning the human spirit and hence SFK-NY has done its best to fill this gap. However, a closer look at the case reveals that the SFK-NY has not yet achieved its goal or rather its missions and vision. The vision statement for the organization is “One World, Every Child” (Vallas and Sherman, 2012). According to the case, it is stated that the mission of ensuring that the vision “ One World, Every Child” is achieved would only be complete when every child and young adult in the target region has participated in the SFK-YK program (Vallas and Sherman, 2012). This is because for all the children to learn he tools to help them make wise choices that provide them with certainty, happiness, concern for the well-being of others, the organization needs to invest a lot not only in employing personnel but also in expanding their project worldwide.
Expanding the program worldwide would need an enormous amount of money. Given that the SFK-YK is a non-profit organization, it means that it does not get capital from the services they offer. This is because they do not charge the beneficiaries for the services they get. The organization, according to the case, depends on donations from individuals, corporations, foundations, groups, clubs, and organization as well as their own fundraising from special events. Despite the fact that the organization gets a lot of assistance from well-wishers and clubs, the organizational Advisory Board and the director argue that their major concern is that SFK is not generating as much revenue through fundraising to support the current operation. They are also concerned that the organization is gaining a lot of popularity and that because of this, it is likely that it may experience massive growth. The board is also claiming that the cost for every student is approximately $300 per program, which is too much because every student needs to finish level 1,2 and even 3 depending on the availability of funding. This essay will support why lack of finance is the major strategic obstacle to the SFK-YK Program.
Body and discussion
One way in which an organization can achieve its strategic goal is by ensuring that all the factors of production are available and that they are put in proper use. Similarly, SFK-YK, despite offering the best and most popular services, must ensure that the factors of production are in place and that they are being utilized accordingly. Closer look at the case reveals that capital and resour.
Problem Set #2 SCOR470 Fall 2015 Topics Soil water pote.docx
Problem Set #2
SCOR470 Fall 2015
Topics: Soil water potential, unit conversions, soil water content
Honor code opportunity- It is required that the work you are turning in is your effort. In addition,
you may wish to sign the honor code statement. Declining to sign this statement will not count
against you.
"I have not given, received, or used any unauthorized assistance."
Signature
1. Unit conversions
a. You are curious about the matric potential of an air-dried soil. This depends on the
relative humidity of the air of course but you find a value of -2.20 x 105 J/Kg in a journal
article. Express this in MPa and m. (Note that the permanent wilting point for plants is
typically assumed to be -1.5 MPa.)
b. You need a value for the osmotic pressure of maple tree sap and find a table in a
reliable older reference stating 2.23 x 106 erg/cm3. Convert this to m, ft., and Pa.
c. Your grandfather’s WWII submarine could withstand about 1.5 MPa of water
pressure. Assuming a saltwater density of 1.03 g/cm3, calculate the crush-depth of the
submarine in m and ft.
2. a. Calculate the energy/volume (in J/m3) of water a plant root must overcome to withdraw
water laterally from a soil with a matric potential of -15000 cm with an EC of 8 dS/m.
b. Assuming 15 oC, calculate the relative humidity in the soil air for the soil in part (a).
Note that this soil is near the wilting point for many plants.
Helpful information: The EC, electrical conductivity, is a measure of the total dissolved salts in a
system. For a wide range of soils, the following empirical relationship relates the EC of the soil
solution to the osmotic pressure (Π) of the solution; Π(bars)= 0.36 x EC (dS/m). The EC unit is
decisiemen per meter.
3. Consider a soil profile above a shallow water table:
clay loam
water table
loamy sand
loam
silt loam
0.40 m
0.30 m
0.15 m
0.20 m
Soil surface
Suppose the θ(h) in this profile is described by the Brooks-Corey formulation:
θ(h) = θS for |h| ≤ |he|
θ(h) = (θS -θr)[(he/h)
λ] + θr for |h| > |he|
Using the parameters in the following table, calculate and plot the equilibrium water content
profile, θ(z), from the soil surface to the water table.
4. The following system is at equilibrium. Determine each component of the total soil water
potential in energy/volume and energy/weight at the points indicated (A, B, …). If a component
is zero, state why.
Soil
θS
θr
|he|
(cm)
λ
Silt Loam
0.49
0.10
12
0.21
Loamy sand
0.40
0.02
3
0.47
Loam
0.44
0.05
7
0.23
Clay loam
0.51
0.14
19
0.18
Loamy
sand Clay loam
A∙ B∙
Semi-permeable
membrane
Soils slightly saline
EC=0.75 dS/m
Pair(abso.
Problem descriptionThe Jim Thornton Coffee House chain is .docx
Problem description
The Jim Thornton Coffee House chain is planning expansion into Calgary. It has selected many
possible sites for new coffee houses. The possible sites are joined by roads that form a spanning tree.
To eliminate competition with itself, the company has determined that it should not choose two
sites that are adjacent in this tree. From its market evaluation, the company has also determined
the expected profit per year for each site. Your job is to determine what sites Jim Thornton should
choose for his coffee houses.
a. Define this problem precisely, by defining the required Input and the required Output. Use
mathematical notation.
b. Write a recursive equation for the function that maximizes the profit per year. Include a
short argument that your equation is correct.
c. Write an efficient algorithm that computes the maximum profit per year, and also computes
the sites that should be chosen. Your algorithm should run in time that is polynomial in the
input size.
d. What is the asymptotic running time of your algorithm? Defend your answer.
Your algorithm and proofs should be precise and concise (as well, of course, as correct.) Elegance
of your solution counts.
2
CPSC 413 — Winter, 2013
Home Work Exercise #8
March 16, 2013
1. Exercise 1 Chapter 6, page 312 of the textbook.
Answer:
(a) A counterexample is given in Figure 1. The given algorithm finds an independent set of
weight 8. However, the maximum total weight is 10 by adding the nodes at two ends to
the independent set.
5 58
Figure 1: A counterexample to the algorithm of 1(a)
(b) A counterexample is given in Figure 2. The given algorithm finds an independent set of
weight 11. However, the maximum total weight is 19 by adding the nodes at two ends to
the independent set.
10 12 9
Figure 2: A counterexample to the algorithm of 1(b)
(c) Input: An array A = (a1, . . . , an) of n integers. (I use “array” rather than “set” here
because the elements in a set do not have the notion of order.)
Output: A set S = {aα1, . . . , aαm} ⊆ A, which satisfies
(1)
m∑
i=1
aαi is maximum;
(2) ∀i ∈ {1, . . . , m}, ̸ ∃j ∈ {1, . . . , m} s.t. |αi − αj| = 1.
Optimization function. Indset[i] denotes the maximum independent set of an array with
i positive integers (a1, . . . , ai). Let OPT [i] denote the total weight of Indset[i]. The
optimization function is
OPT [0] = 0, OPT [1] = max{0, a1},
OPT [i] =
{
OPT [i − 1] if OPT [i − 1] ≥ OPT [i − 2] + ai
OPT [i − 2] + ai otherwise
Correctness of the optimization function. It is trivial if n = 0 or 1. When n ≥ 2, there
are two cases to be considered. Case 1: Indset[n] includes an. Then Indset[n] must not
include an−1. And Indset[n]−{an} must be a maximum independent set of (a1, . . . , an−2).
This can be easily verified by a replacement argument. If the statement is not true, then
the total weight of Indset[n] − {an} is less than OPT [n − 2]. Then Indset[n − 2] ∪ {an}
has total weight larger than Indset[n] does, and this co.
Problem 5The probability distributions for inter-arrival a.docx
Problem 5
The probability distributions for inter-arrival and service times for the help desk for a loan application center are given below. Assume that the first customer calls at time 9AM and that no one is being served or waiting to be served when the first customer calls. Simulate the arrival and service for 10 customers for one and two service representatives starting at 9AM. Determine the average customer waiting time for each of the two situations? The probability distributions for inter-arrival time and service time are given below. Write random numbers in the tables below. Use the table on the next page for simulating the one-representative case and the two-representative cases.
Inter-arrival time (min)
Probability
1
0.20
1
20
2
0.20
21
40
3
0.10
41
50
5
0.10
51
60
7
0.20
61
80
10
0.20
81
100
Service time (min)
Probability
3
0.40
1
40
5
0.30
41
70
8
0.15
71
85
15
0.05
86
90
20
0.05
91
95
25
0.05
95
100
Two-employee Case
One-employee Case
Representative 1
Representative 2
Customer Number
Random Number
Inter-arrival Time
Call Time
Random Number
Service Time
Service Begins
Service Ends
Waiting Time
Service Begins
Service Ends
Service Begins
Service Ends
Waiting Time
1
9:00
40
-
-
2
45
17
-
-
3
91
86
-
-
4
31
38
-
-
5
37
55
6
97
13
7
70
21
8
19
59
9
68
29
-
-
10
59
77
-
-
Running head: EMPLOYEE NEEDS ASSESSMENT
1
EMPLOYEE NEEDS ASSESSMENT
EMPLOYEE NEEDS ASSESSMENT
Employee Needs assessment
Sharon Sweeney Wallace
Capella University
Instructor: Lori White
May 19, 2013
Employee Needs assessment
Organizations have long recognized that employees make contributions through a work behavior that leads to measurable performance. The appraisal process helps management assess this contribution as well as identify areas that need improvement. As a formal process, appraisal is a part of a performance system designed to manage an organizations human resources. The growing complexity of customer, employee and management relationships requires a new leadership paradigm. This is certainly true in today’s highly competitive market place where a premium is placed on the development of human capital. Management of today’s workforce has been made more difficult by the implementation of the contemporary business practices such as downsizing, reengineering, Total Quality Management (TQM), employee empowerment and team performance systems. These changes have altered the dynamics of the traditional management and employee relationships. The increase in layoffs globally has placed organizations in a more complicated position to manage their workforces. Business organizations have continued to develop sophisticated performance management systems to manage their human resources and to identify leaders to sustain growth of the company (Kusluvan, 2003).
Employee performance can be improved in many ways. E.
Problem 4-6 Calculating Internal Growth [LO3]The most recent fin.docx
Problem 4-6 Calculating Internal Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,300
Current assets
$
10,900
Debt
$
15,400
Costs
11,700
Fixed assets
26,250
Equity
21,750
Taxable income
$
4,600
Total
$
37,150
Total
$
37,150
Taxes (40%)
1,840
Net income
$
2,760
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 20 percent dividend payout ratio. No external financing is possible.
What is the internal growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Internal growth rate
%
2. Problem 4-7 Calculating Sustainable Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,200
Current assets
$
10,600
Debt
$
15,100
Costs
12,400
Fixed assets
25,500
Equity
21,000
Taxable income
$
3,800
Total
$
36,100
Total
$
36,100
Taxes (40%)
1,520
Net income
$
2,280
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 25 percent dividend payout ratio. No external equity financing is possible.
What is the sustainable growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Sustainable growth rate
%
3. Problem 4-8 Sales and Growth [LO2]
The most recent financial statements for Mc Govney Co. are shown here:
Income Statement
Balance Sheet
Sales
$
52,600
Current assets
$
23,200
Long-term debt
$
54,000
Costs
42,300
Fixed assets
93,000
Equity
62,200
Taxable income
$
10,300
Total
$
116,200
Total
$
116,200
Taxes (34%)
3,502
Net income
$
6,798
Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt–equity ratio.
What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum increase in sales
$
4. Problem 4-16 Full-Capacity Sales [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 78 percent of fixed asset capacity. Current sales are $840,000. How fast can sales grow before any new fixed assets are needed? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum sales growth
%
5. Problem 4-17 Fixed Assets and Capacity Usage [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 88 percent of fixed asset capacity. Current sales are $760,000. Fixed assets are $460,000 and sales are projected .
PROBLEM 8-18a. Fill in the worksheet with the appropriate value.docx
PROBLEM 8-18:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Davis Corporation
Accounting Equation
Event
Assets
=
Liabilities
Stockholders’ Equity
Cash
=
Div. . Pay .
+
Pfd.
Stk.
+
Com. Stk.
+
PIC in Exc. PS
+
PIC in Exc.
CS
Trea-sury Stock
+
Ret. Earn.
Acct. Title R/E
2012
1/2
1/15
2/14
12/31
12/31
12/31*
Bal.
=
+
+
+
+
+
2013
1/31
3/1
6/1
12/31
12/31
12/31**
Bal.
=
+
+
+
+
+
Footnotes: * :
Footnotes: **:
b. Fill in the worksheet with the appropriate values;
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 1,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued and outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings
Total Stockholders’ Equity
c. Fill in the worksheet with the appropriate values;
Davis Corporation
Balance Sheet
As of December 31, 2013
Assets
Cash
Total Assets
Liabilities
Dividends Payable
Total Liabilities
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 3,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued, 19,500 shares outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings2
Less: Treasury Stock
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
PROBLEM 8-23:
This problem requires a brief memo, the completed schedules below and discussions;
Advantages
Disadvantages
Partnership
Ease of formation
Less regulation
Lower effective tax rate
Limited life
Mutual agency
Unlimited liability
Corporation
Unlimited life
Limited liability
Capital easier to acquire & ownership easily transferred
More regulation
Higher effective tax rate
Partnership
Corporation
Income before taxes
Tax at entity level (30%)
Net income distributed to owners
Less: Individual income tax (30%/15%)
After-tax cash flow
After-tax cash flow available to each investor*
Effective tax rate*
* show calculations
PROBLEM 7-26:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Artesia Co.
Effect of Events on the General Ledger
2012 and 2013
Asset.
PROBLEM 5-5BPrepare a correct detailed multiple-step income st.docx
PROBLEM 5-5B
Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%.
WRIGHT COMPANY
Income Statement
For the Month Ended December 31, 2014
Sales Revenues
Account title
Amount
Account title
Amount
Account title
Amount
Net Sales
Cost of goods sold
Gross profit
Amount
Operating Expenses
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Total operating expenses
Amount
Income from operations
Amount
Other revenues and gains
Account title
Amount
Other expenses and losses
Account title
Amount
Amount (Total)
Income before income taxes
Income tax expense
Net Income
P5-5B
An inexperienced accountant prepared this condensed income statement for
Wright Company, a retail firm that has been in business for a number of years.
WRIGHT COMPANY
Income Statement
For the Year Ended December 31, 2014
Revenues
Net sales $952,000
Other revenues 16,000
968,000
Cost of goods sold 548,000
Gross profit 420,000
Operating expenses
Selling expenses 160,000
Administrative expenses
104,000
264,000
Net earnings $156,000
As an experienced, knowledgeable accountant, you review the statement and determine
the following facts.
1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000.
2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000.
3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equip-
ment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales
commissions $10,000. All compensation should be recorded as Salaries and Wages
Expense.
4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utili-
ties $13,000; interest expense $3,000; and rent expense $20,000, which includes
prepayments totaling $2,000 for the first month of 2015. The utilities represent
utilities paid. At December 31, utility expense of $3,000 has been incurred but not
paid.
Problem 6-2B
(a) Determine the Cost of Goods Available for Sale
Date
Explanation
Units
Unit Cost
Total Cost
Total
(b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO.
FIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of Cost of Goods Sold (FIFO)
Date
Units
Unit Cost
Total Cost
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Total
Amount
Total
Amount
LIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amo.
Problem BackgroundYour project consists of six activities show.docx
Problem Background
Your project consists of six activities shown in the table below, along with: (1) planned start and finish dates; (2) activity budgets; and (3) earned value (EV) accrual rules from you project cost management plan.
Activity
Planned Start
Planned Finish
Budget
EV Accrual Rule
Activity One
Mon - 10/13/14
Fri - 10/31/14 (
10,000
Percent Complete with Gates
Activity Two
Mon - 10/20/14
Fri -11/28/14
30,000
Fixed Formula -50/50
Activity Three
Mon -11/3/14
Fri -11/14/14
7,000
Fixed Formula -20/80
Activity Four
Mon -10/13/14
Fri -11/14/14
20,000
Weighted Milestones
Activity Five
Mon 11/17/14
Fri - 12/5/14
10,000
Fixed Formula – 0/100
Activity Six
Mon -12/8/14
Fri -12/19/14
7,000
Fixed Formula – 0/100
Activity Two has a start-to-start relationship (one week lag time) with Activity One. Activity Three has a finish-to-start relationship with Activity One. Activity Five has finish-to-start relationships with activities Three and Four. Activity Six has finish-to-start relationships with activities Two and Five.
Assumptions
1. Assume a five-day work week.
2. For all activities (except Activity Four), assume the expenditure rate is constant over the duration of the activity, i.e.:
For Activity Four, assume the expenditure profile shown below:
The project sponsor wants you (the PM) to present a project cost and schedule performance assessment using data through Friday, Nov 7, 2014. You have collected the following information:
Activity
Actual Start
Actual Finish
Actual Cost
Activity One
Mon - 10/13/14
Fri - 11/3/14
12,000
Activity Two
Mon - 10/20/14
12,000
Activity Three
Mon -11/4/14
4,000
Activity Four
Mon -10/13/14
20,000
Activity Five
0
Activity Six
0
For Activity One, three equally-valued gates have been established and all gates are complete as of 11/7/14.
For Activity Four, four milestones have been established with the following values: (1) milestone 1 – 30%; milestone 2- 30%; milestone 3 – 10%; milestone 4 -30%. Three of the milestones are complete as of 11/7/14.
Show all work. Round dollar values to the nearest dollar. Calculate all other variables to three decimal places.
1. Earned Value Measures
a. Calculate earned value measures for each activity and for the cumulative project as of 11/7/14; fill in the table below:
Activity
Planned Value (PV)
Earned Value (EV)
Actual Cost (AC)
Activity One
12,000
Activity Two
12,000
Activity Three
4,000
Activity Four
20,000
Activity Five
0
Activity Six
0
Entire Project
48,000
ExpendituresTime
ExpendituresWeeks123455.5K3.0K
.
Problem 8-2B(a) Journalize the transactions, including explanati.docx
Problem 8-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed $
Balance before adjustment [see (b)]
Adjustment required $
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb 18
Apr 20
30
May 25
Aug 18
Sept. 1
Problem 9-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April 1
May 1
May 1
June 1
Sept 1
PART B
Dec 31
31
(c) Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
Problem B Regulatory Compliance 1 No.docx
Problem B: Regulatory Compliance
1
Note: All character and company names are fictional and are not intended to
depict any actual person or business.
Knowing that mergers may require a dramatic change in company culture,
you realize that you need to meet with the human resources (HR) and
leadership teams because they will play important roles in the merger. The
leadership team will drive the change, and the HR team will be charged with
managing the change. You have scheduled a meeting with Steve Maine, your
vice president at ALTAP consulting, to consult with him on this project.
“Thanks for meeting me today, Steve,” you begin. “I need to talk through
some of the issues before meeting with the HR and leadership teams at
UWEAR and PALEDENIM. The merger is going well, but it is becoming
apparent that there are some significant change issues that need to be
addressed.”
“I’ve heard good things about your work on this project,” Steve answers. “I’m
sure you have it under control, but I’ll be happy to help where I can.”
“We are dealing with the issues of joining together two very disparate
companies,” you explain. “On the one hand, UWEAR is public and has 100
employees; on the other hand, PALEDENIM is private with only 15
employees. They basically provide the same type of service, but they are
completely different businesses in how they operate inside and outside of the
company.”
You continue, “Yes, and both the employees and managers of each company
have different philosophies and expectations. PALEDENIM employees and
managers have a kind of ‘one-for-all and all-for-one’ attitude. They all chip in
to get the job done. The UWEAR employees and managers look at things
differently. They’re more apt to do their jobs, get them done, and go home
without consideration for what else the rest of the team needs to complete.”
“That is definitely a culture issue,” Steve agrees. “In fact, that is the classic
definition of a culture issue. I’m sure they’re also dealing with the typical
power struggles. I bet everyone is worried about whether their department
will be headed by a UWEAR manager or a PALEDENIM manager.”
Problem B: Regulatory Compliance
2
“Exactly,” you say. “I know the intention of the merger is to benefit both
companies, but there are unintended consequences as well. We need to do
whatever we can to help the employees of both companies get through this
with the fewest glitches possible.”
Analysis
Assessing poverty–deforestation links: Evidence from Swat, Pakistan
Shaheen Rafi Khan a, Shahrukh Rafi Khan b,⁎
a Sustainable Development Policy Institute, P. O. Box 1091, Islamabad, Pakistan
b Department of Economics, Mount Holyoke College, 50 College Street, South Hadley, MA 01075-1481, USA
a b s t r a c ta r t i c l e i n f o
Article history:
Received 5 June 2008
Received in revised form 21 January 2009
Accepted 16 April 2009
Available online 21 May 2009
Keywords:
Ecolo.
PROBLEM 3-22EventProduct CostsPeriod Costsa.b..docx
This document contains accounting problems and solutions related to events, costs, financial statements, and bank reconciliations. Problem 3-22 lists event types and costs. Problem 3-25 provides a table to indicate event types, and fills in a sample company's financial statements. Problem 4-20 shows a bank reconciliation with calculated balances. Problem 4-21 identifies reconciling items that would require adjustment.
Problem 3 15 pointsThe following items were taken from the po.docx
This document provides guidance for students completing their MBA Management Report at the University. It outlines the purpose and structure of the report, as well as responsibilities of students and supervisors. Key deadlines are provided, including submission of a research proposal and five documented supervisory meetings. Guidance is given on selecting a research topic, conducting background research, and developing the report outline. The appendices include a consent form, assessment criteria, and feedback sheets for supervisors. The overall aim is to help students successfully complete an independent research project that demonstrates academic rigor.
Problem 3-1A Identifying adjusting entries with explanations LO C3.docx
Problem 3-1A Identifying adjusting entries with explanations LO C3, P1
For each of the following entries, enter the letter of the explanation that most closely describes
it in the space beside each entry. (You can use letters more than once.)
A.
To record receipt of unearned revenue.
B.
To record this period's earning of prior unearned revenue.
C.
To record payment of an accrued expense.
D.
To record receipt of an accrued revenue.
E.
To record an accrued expense.
F.
To record an accrued revenue.
G.
To record this period's use of a prepaid expense.
H.
To record payment of a prepaid expense.
I.
To record this period's depreciation expense.
lanation
Journal Entries
Debit
Credit
Interest Expense
1,000
Interest Payable
1,000
Depreciation Expense
4,000
Accumulated Depreciation
4,000
Unearned Professional Fees
3,000
Professional Fees Earned
3,000
Insurance Expense
4,200
Prepaid Insurance
4,200
Salaries Payable
1,400
Cash
1,400
Prepaid Rent
4,500
Cash
4,500
Salaries Expense
6,000
Salaries Payable
6,000
Interest Receivable
5,000
Interest Revenue
5,000
Cash
9,000
Accounts Receivable (from consulting)
9,000
Cash
7,500
Unearned Professional Fees
7,500
Cash
2,000
Interest Receivable
2,000
Rent Expense
2,000
Prepaid Rent
2,000
Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO A1, P1, P2, P3
[The following information applies to the questions displayed below.]
Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow.
Additional Information Items
a.
An analysis of WTI's insurance policies shows that $2,400 of coverage has expired.
b.
An inventory count shows that teaching supplies costing $2,800 are available at year-end 2013.
c.
Annual depreciation on the equipment is $13,200.
d.
Annual depreciation on the professional library is $7,200.
e.
On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014.
f.
On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,000 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)
.
Essay 21) Describe the opportunities and challenges posed by the d.docx
This document outlines 3 essay prompts: 1) Discuss opportunities and challenges from diversity in the US population. 2) Analyze how population density and location influence US politics. 3) Define "realigning election", describe one such election including events leading up to it and the result.
Essay 11) Evaluate the Articles of Confederation as a guide for su.docx
Essay 1
1) Evaluate the Articles of Confederation as a guide for successful democracy in the United States.
2) Establish the link between the growth of the national government and changes in federalism as practiced in the United States
3) How did the role of government in people's lives change during the Great Depression? Be sure to explain conditions before the New Deal and the Great Depression as part of your answer.
.
Essay (1) QuestionWhat is the so-called Machine Age How was it .docx
Essay (1) Question
What is the so-called "Machine Age"? How was it associated with alienation? Describe some works by Demuth and Stella that illustrate the qualities of the machine age. Comment on how this alienation permeates the other arts as it does early twentieth century culture in general.
Essay (2) Question
2.
Frank Lloyd Wright was one of the most influential architects of the 20th century. Using the images and plans of the Bauhaus and German Pavilion, discuss the importance of Wright for Gropius and Mies. What do their buildings share with the Robie House? How do they depart from Wright’s example? Consider the way space is defined, the overall appearance of the buildings, the types of materials used, the relationship between the interior and the exterior, and the way the visitor encounters each of the structures.
ART /330
Instructions
Each essay must consist of at least 700 words (this equals two double-spaced pages in Times New Roman font 12). Where appropriate, information must be properly documented in MLA style.
.
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PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION .docx
PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 1
PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 6
Problem Identification and Recommendation for SFK Organization
Student’s Name
Institution
Date
Introduction and problem statement
From the case, it is apparent that SFK-NY is one of the non-profit organization that is striving a lot to ensure that its mission of empowering the human spirit in every child is achieved. The case indicates that there is a huge gap in the society concerning the human spirit and hence SFK-NY has done its best to fill this gap. However, a closer look at the case reveals that the SFK-NY has not yet achieved its goal or rather its missions and vision. The vision statement for the organization is “One World, Every Child” (Vallas and Sherman, 2012). According to the case, it is stated that the mission of ensuring that the vision “ One World, Every Child” is achieved would only be complete when every child and young adult in the target region has participated in the SFK-YK program (Vallas and Sherman, 2012). This is because for all the children to learn he tools to help them make wise choices that provide them with certainty, happiness, concern for the well-being of others, the organization needs to invest a lot not only in employing personnel but also in expanding their project worldwide.
Expanding the program worldwide would need an enormous amount of money. Given that the SFK-YK is a non-profit organization, it means that it does not get capital from the services they offer. This is because they do not charge the beneficiaries for the services they get. The organization, according to the case, depends on donations from individuals, corporations, foundations, groups, clubs, and organization as well as their own fundraising from special events. Despite the fact that the organization gets a lot of assistance from well-wishers and clubs, the organizational Advisory Board and the director argue that their major concern is that SFK is not generating as much revenue through fundraising to support the current operation. They are also concerned that the organization is gaining a lot of popularity and that because of this, it is likely that it may experience massive growth. The board is also claiming that the cost for every student is approximately $300 per program, which is too much because every student needs to finish level 1,2 and even 3 depending on the availability of funding. This essay will support why lack of finance is the major strategic obstacle to the SFK-YK Program.
Body and discussion
One way in which an organization can achieve its strategic goal is by ensuring that all the factors of production are available and that they are put in proper use. Similarly, SFK-YK, despite offering the best and most popular services, must ensure that the factors of production are in place and that they are being utilized accordingly. Closer look at the case reveals that capital and resour.
Problem Set #2 SCOR470 Fall 2015 Topics Soil water pote.docx
Problem Set #2
SCOR470 Fall 2015
Topics: Soil water potential, unit conversions, soil water content
Honor code opportunity- It is required that the work you are turning in is your effort. In addition,
you may wish to sign the honor code statement. Declining to sign this statement will not count
against you.
"I have not given, received, or used any unauthorized assistance."
Signature
1. Unit conversions
a. You are curious about the matric potential of an air-dried soil. This depends on the
relative humidity of the air of course but you find a value of -2.20 x 105 J/Kg in a journal
article. Express this in MPa and m. (Note that the permanent wilting point for plants is
typically assumed to be -1.5 MPa.)
b. You need a value for the osmotic pressure of maple tree sap and find a table in a
reliable older reference stating 2.23 x 106 erg/cm3. Convert this to m, ft., and Pa.
c. Your grandfather’s WWII submarine could withstand about 1.5 MPa of water
pressure. Assuming a saltwater density of 1.03 g/cm3, calculate the crush-depth of the
submarine in m and ft.
2. a. Calculate the energy/volume (in J/m3) of water a plant root must overcome to withdraw
water laterally from a soil with a matric potential of -15000 cm with an EC of 8 dS/m.
b. Assuming 15 oC, calculate the relative humidity in the soil air for the soil in part (a).
Note that this soil is near the wilting point for many plants.
Helpful information: The EC, electrical conductivity, is a measure of the total dissolved salts in a
system. For a wide range of soils, the following empirical relationship relates the EC of the soil
solution to the osmotic pressure (Π) of the solution; Π(bars)= 0.36 x EC (dS/m). The EC unit is
decisiemen per meter.
3. Consider a soil profile above a shallow water table:
clay loam
water table
loamy sand
loam
silt loam
0.40 m
0.30 m
0.15 m
0.20 m
Soil surface
Suppose the θ(h) in this profile is described by the Brooks-Corey formulation:
θ(h) = θS for |h| ≤ |he|
θ(h) = (θS -θr)[(he/h)
λ] + θr for |h| > |he|
Using the parameters in the following table, calculate and plot the equilibrium water content
profile, θ(z), from the soil surface to the water table.
4. The following system is at equilibrium. Determine each component of the total soil water
potential in energy/volume and energy/weight at the points indicated (A, B, …). If a component
is zero, state why.
Soil
θS
θr
|he|
(cm)
λ
Silt Loam
0.49
0.10
12
0.21
Loamy sand
0.40
0.02
3
0.47
Loam
0.44
0.05
7
0.23
Clay loam
0.51
0.14
19
0.18
Loamy
sand Clay loam
A∙ B∙
Semi-permeable
membrane
Soils slightly saline
EC=0.75 dS/m
Pair(abso.
Problem descriptionThe Jim Thornton Coffee House chain is .docx
Problem description
The Jim Thornton Coffee House chain is planning expansion into Calgary. It has selected many
possible sites for new coffee houses. The possible sites are joined by roads that form a spanning tree.
To eliminate competition with itself, the company has determined that it should not choose two
sites that are adjacent in this tree. From its market evaluation, the company has also determined
the expected profit per year for each site. Your job is to determine what sites Jim Thornton should
choose for his coffee houses.
a. Define this problem precisely, by defining the required Input and the required Output. Use
mathematical notation.
b. Write a recursive equation for the function that maximizes the profit per year. Include a
short argument that your equation is correct.
c. Write an efficient algorithm that computes the maximum profit per year, and also computes
the sites that should be chosen. Your algorithm should run in time that is polynomial in the
input size.
d. What is the asymptotic running time of your algorithm? Defend your answer.
Your algorithm and proofs should be precise and concise (as well, of course, as correct.) Elegance
of your solution counts.
2
CPSC 413 — Winter, 2013
Home Work Exercise #8
March 16, 2013
1. Exercise 1 Chapter 6, page 312 of the textbook.
Answer:
(a) A counterexample is given in Figure 1. The given algorithm finds an independent set of
weight 8. However, the maximum total weight is 10 by adding the nodes at two ends to
the independent set.
5 58
Figure 1: A counterexample to the algorithm of 1(a)
(b) A counterexample is given in Figure 2. The given algorithm finds an independent set of
weight 11. However, the maximum total weight is 19 by adding the nodes at two ends to
the independent set.
10 12 9
Figure 2: A counterexample to the algorithm of 1(b)
(c) Input: An array A = (a1, . . . , an) of n integers. (I use “array” rather than “set” here
because the elements in a set do not have the notion of order.)
Output: A set S = {aα1, . . . , aαm} ⊆ A, which satisfies
(1)
m∑
i=1
aαi is maximum;
(2) ∀i ∈ {1, . . . , m}, ̸ ∃j ∈ {1, . . . , m} s.t. |αi − αj| = 1.
Optimization function. Indset[i] denotes the maximum independent set of an array with
i positive integers (a1, . . . , ai). Let OPT [i] denote the total weight of Indset[i]. The
optimization function is
OPT [0] = 0, OPT [1] = max{0, a1},
OPT [i] =
{
OPT [i − 1] if OPT [i − 1] ≥ OPT [i − 2] + ai
OPT [i − 2] + ai otherwise
Correctness of the optimization function. It is trivial if n = 0 or 1. When n ≥ 2, there
are two cases to be considered. Case 1: Indset[n] includes an. Then Indset[n] must not
include an−1. And Indset[n]−{an} must be a maximum independent set of (a1, . . . , an−2).
This can be easily verified by a replacement argument. If the statement is not true, then
the total weight of Indset[n] − {an} is less than OPT [n − 2]. Then Indset[n − 2] ∪ {an}
has total weight larger than Indset[n] does, and this co.
Problem 5The probability distributions for inter-arrival a.docx
Problem 5
The probability distributions for inter-arrival and service times for the help desk for a loan application center are given below. Assume that the first customer calls at time 9AM and that no one is being served or waiting to be served when the first customer calls. Simulate the arrival and service for 10 customers for one and two service representatives starting at 9AM. Determine the average customer waiting time for each of the two situations? The probability distributions for inter-arrival time and service time are given below. Write random numbers in the tables below. Use the table on the next page for simulating the one-representative case and the two-representative cases.
Inter-arrival time (min)
Probability
1
0.20
1
20
2
0.20
21
40
3
0.10
41
50
5
0.10
51
60
7
0.20
61
80
10
0.20
81
100
Service time (min)
Probability
3
0.40
1
40
5
0.30
41
70
8
0.15
71
85
15
0.05
86
90
20
0.05
91
95
25
0.05
95
100
Two-employee Case
One-employee Case
Representative 1
Representative 2
Customer Number
Random Number
Inter-arrival Time
Call Time
Random Number
Service Time
Service Begins
Service Ends
Waiting Time
Service Begins
Service Ends
Service Begins
Service Ends
Waiting Time
1
9:00
40
-
-
2
45
17
-
-
3
91
86
-
-
4
31
38
-
-
5
37
55
6
97
13
7
70
21
8
19
59
9
68
29
-
-
10
59
77
-
-
Running head: EMPLOYEE NEEDS ASSESSMENT
1
EMPLOYEE NEEDS ASSESSMENT
EMPLOYEE NEEDS ASSESSMENT
Employee Needs assessment
Sharon Sweeney Wallace
Capella University
Instructor: Lori White
May 19, 2013
Employee Needs assessment
Organizations have long recognized that employees make contributions through a work behavior that leads to measurable performance. The appraisal process helps management assess this contribution as well as identify areas that need improvement. As a formal process, appraisal is a part of a performance system designed to manage an organizations human resources. The growing complexity of customer, employee and management relationships requires a new leadership paradigm. This is certainly true in today’s highly competitive market place where a premium is placed on the development of human capital. Management of today’s workforce has been made more difficult by the implementation of the contemporary business practices such as downsizing, reengineering, Total Quality Management (TQM), employee empowerment and team performance systems. These changes have altered the dynamics of the traditional management and employee relationships. The increase in layoffs globally has placed organizations in a more complicated position to manage their workforces. Business organizations have continued to develop sophisticated performance management systems to manage their human resources and to identify leaders to sustain growth of the company (Kusluvan, 2003).
Employee performance can be improved in many ways. E.
Problem 4-6 Calculating Internal Growth [LO3]The most recent fin.docx
Problem 4-6 Calculating Internal Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,300
Current assets
$
10,900
Debt
$
15,400
Costs
11,700
Fixed assets
26,250
Equity
21,750
Taxable income
$
4,600
Total
$
37,150
Total
$
37,150
Taxes (40%)
1,840
Net income
$
2,760
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 20 percent dividend payout ratio. No external financing is possible.
What is the internal growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Internal growth rate
%
2. Problem 4-7 Calculating Sustainable Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,200
Current assets
$
10,600
Debt
$
15,100
Costs
12,400
Fixed assets
25,500
Equity
21,000
Taxable income
$
3,800
Total
$
36,100
Total
$
36,100
Taxes (40%)
1,520
Net income
$
2,280
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 25 percent dividend payout ratio. No external equity financing is possible.
What is the sustainable growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Sustainable growth rate
%
3. Problem 4-8 Sales and Growth [LO2]
The most recent financial statements for Mc Govney Co. are shown here:
Income Statement
Balance Sheet
Sales
$
52,600
Current assets
$
23,200
Long-term debt
$
54,000
Costs
42,300
Fixed assets
93,000
Equity
62,200
Taxable income
$
10,300
Total
$
116,200
Total
$
116,200
Taxes (34%)
3,502
Net income
$
6,798
Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt–equity ratio.
What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum increase in sales
$
4. Problem 4-16 Full-Capacity Sales [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 78 percent of fixed asset capacity. Current sales are $840,000. How fast can sales grow before any new fixed assets are needed? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum sales growth
%
5. Problem 4-17 Fixed Assets and Capacity Usage [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 88 percent of fixed asset capacity. Current sales are $760,000. Fixed assets are $460,000 and sales are projected .
PROBLEM 8-18a. Fill in the worksheet with the appropriate value.docx
PROBLEM 8-18:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Davis Corporation
Accounting Equation
Event
Assets
=
Liabilities
Stockholders’ Equity
Cash
=
Div. . Pay .
+
Pfd.
Stk.
+
Com. Stk.
+
PIC in Exc. PS
+
PIC in Exc.
CS
Trea-sury Stock
+
Ret. Earn.
Acct. Title R/E
2012
1/2
1/15
2/14
12/31
12/31
12/31*
Bal.
=
+
+
+
+
+
2013
1/31
3/1
6/1
12/31
12/31
12/31**
Bal.
=
+
+
+
+
+
Footnotes: * :
Footnotes: **:
b. Fill in the worksheet with the appropriate values;
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 1,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued and outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings
Total Stockholders’ Equity
c. Fill in the worksheet with the appropriate values;
Davis Corporation
Balance Sheet
As of December 31, 2013
Assets
Cash
Total Assets
Liabilities
Dividends Payable
Total Liabilities
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 3,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued, 19,500 shares outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings2
Less: Treasury Stock
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
PROBLEM 8-23:
This problem requires a brief memo, the completed schedules below and discussions;
Advantages
Disadvantages
Partnership
Ease of formation
Less regulation
Lower effective tax rate
Limited life
Mutual agency
Unlimited liability
Corporation
Unlimited life
Limited liability
Capital easier to acquire & ownership easily transferred
More regulation
Higher effective tax rate
Partnership
Corporation
Income before taxes
Tax at entity level (30%)
Net income distributed to owners
Less: Individual income tax (30%/15%)
After-tax cash flow
After-tax cash flow available to each investor*
Effective tax rate*
* show calculations
PROBLEM 7-26:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Artesia Co.
Effect of Events on the General Ledger
2012 and 2013
Asset.
PROBLEM 5-5BPrepare a correct detailed multiple-step income st.docx
PROBLEM 5-5B
Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%.
WRIGHT COMPANY
Income Statement
For the Month Ended December 31, 2014
Sales Revenues
Account title
Amount
Account title
Amount
Account title
Amount
Net Sales
Cost of goods sold
Gross profit
Amount
Operating Expenses
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Total operating expenses
Amount
Income from operations
Amount
Other revenues and gains
Account title
Amount
Other expenses and losses
Account title
Amount
Amount (Total)
Income before income taxes
Income tax expense
Net Income
P5-5B
An inexperienced accountant prepared this condensed income statement for
Wright Company, a retail firm that has been in business for a number of years.
WRIGHT COMPANY
Income Statement
For the Year Ended December 31, 2014
Revenues
Net sales $952,000
Other revenues 16,000
968,000
Cost of goods sold 548,000
Gross profit 420,000
Operating expenses
Selling expenses 160,000
Administrative expenses
104,000
264,000
Net earnings $156,000
As an experienced, knowledgeable accountant, you review the statement and determine
the following facts.
1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000.
2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000.
3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equip-
ment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales
commissions $10,000. All compensation should be recorded as Salaries and Wages
Expense.
4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utili-
ties $13,000; interest expense $3,000; and rent expense $20,000, which includes
prepayments totaling $2,000 for the first month of 2015. The utilities represent
utilities paid. At December 31, utility expense of $3,000 has been incurred but not
paid.
Problem 6-2B
(a) Determine the Cost of Goods Available for Sale
Date
Explanation
Units
Unit Cost
Total Cost
Total
(b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO.
FIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of Cost of Goods Sold (FIFO)
Date
Units
Unit Cost
Total Cost
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Total
Amount
Total
Amount
LIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amo.
Problem BackgroundYour project consists of six activities show.docx
Problem Background
Your project consists of six activities shown in the table below, along with: (1) planned start and finish dates; (2) activity budgets; and (3) earned value (EV) accrual rules from you project cost management plan.
Activity
Planned Start
Planned Finish
Budget
EV Accrual Rule
Activity One
Mon - 10/13/14
Fri - 10/31/14 (
10,000
Percent Complete with Gates
Activity Two
Mon - 10/20/14
Fri -11/28/14
30,000
Fixed Formula -50/50
Activity Three
Mon -11/3/14
Fri -11/14/14
7,000
Fixed Formula -20/80
Activity Four
Mon -10/13/14
Fri -11/14/14
20,000
Weighted Milestones
Activity Five
Mon 11/17/14
Fri - 12/5/14
10,000
Fixed Formula – 0/100
Activity Six
Mon -12/8/14
Fri -12/19/14
7,000
Fixed Formula – 0/100
Activity Two has a start-to-start relationship (one week lag time) with Activity One. Activity Three has a finish-to-start relationship with Activity One. Activity Five has finish-to-start relationships with activities Three and Four. Activity Six has finish-to-start relationships with activities Two and Five.
Assumptions
1. Assume a five-day work week.
2. For all activities (except Activity Four), assume the expenditure rate is constant over the duration of the activity, i.e.:
For Activity Four, assume the expenditure profile shown below:
The project sponsor wants you (the PM) to present a project cost and schedule performance assessment using data through Friday, Nov 7, 2014. You have collected the following information:
Activity
Actual Start
Actual Finish
Actual Cost
Activity One
Mon - 10/13/14
Fri - 11/3/14
12,000
Activity Two
Mon - 10/20/14
12,000
Activity Three
Mon -11/4/14
4,000
Activity Four
Mon -10/13/14
20,000
Activity Five
0
Activity Six
0
For Activity One, three equally-valued gates have been established and all gates are complete as of 11/7/14.
For Activity Four, four milestones have been established with the following values: (1) milestone 1 – 30%; milestone 2- 30%; milestone 3 – 10%; milestone 4 -30%. Three of the milestones are complete as of 11/7/14.
Show all work. Round dollar values to the nearest dollar. Calculate all other variables to three decimal places.
1. Earned Value Measures
a. Calculate earned value measures for each activity and for the cumulative project as of 11/7/14; fill in the table below:
Activity
Planned Value (PV)
Earned Value (EV)
Actual Cost (AC)
Activity One
12,000
Activity Two
12,000
Activity Three
4,000
Activity Four
20,000
Activity Five
0
Activity Six
0
Entire Project
48,000
ExpendituresTime
ExpendituresWeeks123455.5K3.0K
.
Problem 8-2B(a) Journalize the transactions, including explanati.docx
Problem 8-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed $
Balance before adjustment [see (b)]
Adjustment required $
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb 18
Apr 20
30
May 25
Aug 18
Sept. 1
Problem 9-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April 1
May 1
May 1
June 1
Sept 1
PART B
Dec 31
31
(c) Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
Problem B Regulatory Compliance 1 No.docx
Problem B: Regulatory Compliance
1
Note: All character and company names are fictional and are not intended to
depict any actual person or business.
Knowing that mergers may require a dramatic change in company culture,
you realize that you need to meet with the human resources (HR) and
leadership teams because they will play important roles in the merger. The
leadership team will drive the change, and the HR team will be charged with
managing the change. You have scheduled a meeting with Steve Maine, your
vice president at ALTAP consulting, to consult with him on this project.
“Thanks for meeting me today, Steve,” you begin. “I need to talk through
some of the issues before meeting with the HR and leadership teams at
UWEAR and PALEDENIM. The merger is going well, but it is becoming
apparent that there are some significant change issues that need to be
addressed.”
“I’ve heard good things about your work on this project,” Steve answers. “I’m
sure you have it under control, but I’ll be happy to help where I can.”
“We are dealing with the issues of joining together two very disparate
companies,” you explain. “On the one hand, UWEAR is public and has 100
employees; on the other hand, PALEDENIM is private with only 15
employees. They basically provide the same type of service, but they are
completely different businesses in how they operate inside and outside of the
company.”
You continue, “Yes, and both the employees and managers of each company
have different philosophies and expectations. PALEDENIM employees and
managers have a kind of ‘one-for-all and all-for-one’ attitude. They all chip in
to get the job done. The UWEAR employees and managers look at things
differently. They’re more apt to do their jobs, get them done, and go home
without consideration for what else the rest of the team needs to complete.”
“That is definitely a culture issue,” Steve agrees. “In fact, that is the classic
definition of a culture issue. I’m sure they’re also dealing with the typical
power struggles. I bet everyone is worried about whether their department
will be headed by a UWEAR manager or a PALEDENIM manager.”
Problem B: Regulatory Compliance
2
“Exactly,” you say. “I know the intention of the merger is to benefit both
companies, but there are unintended consequences as well. We need to do
whatever we can to help the employees of both companies get through this
with the fewest glitches possible.”
Analysis
Assessing poverty–deforestation links: Evidence from Swat, Pakistan
Shaheen Rafi Khan a, Shahrukh Rafi Khan b,⁎
a Sustainable Development Policy Institute, P. O. Box 1091, Islamabad, Pakistan
b Department of Economics, Mount Holyoke College, 50 College Street, South Hadley, MA 01075-1481, USA
a b s t r a c ta r t i c l e i n f o
Article history:
Received 5 June 2008
Received in revised form 21 January 2009
Accepted 16 April 2009
Available online 21 May 2009
Keywords:
Ecolo.
PROBLEM 3-22EventProduct CostsPeriod Costsa.b..docx
This document contains accounting problems and solutions related to events, costs, financial statements, and bank reconciliations. Problem 3-22 lists event types and costs. Problem 3-25 provides a table to indicate event types, and fills in a sample company's financial statements. Problem 4-20 shows a bank reconciliation with calculated balances. Problem 4-21 identifies reconciling items that would require adjustment.
Problem 3 15 pointsThe following items were taken from the po.docx
This document provides guidance for students completing their MBA Management Report at the University. It outlines the purpose and structure of the report, as well as responsibilities of students and supervisors. Key deadlines are provided, including submission of a research proposal and five documented supervisory meetings. Guidance is given on selecting a research topic, conducting background research, and developing the report outline. The appendices include a consent form, assessment criteria, and feedback sheets for supervisors. The overall aim is to help students successfully complete an independent research project that demonstrates academic rigor.
Problem 3-1A Identifying adjusting entries with explanations LO C3.docx
Problem 3-1A Identifying adjusting entries with explanations LO C3, P1
For each of the following entries, enter the letter of the explanation that most closely describes
it in the space beside each entry. (You can use letters more than once.)
A.
To record receipt of unearned revenue.
B.
To record this period's earning of prior unearned revenue.
C.
To record payment of an accrued expense.
D.
To record receipt of an accrued revenue.
E.
To record an accrued expense.
F.
To record an accrued revenue.
G.
To record this period's use of a prepaid expense.
H.
To record payment of a prepaid expense.
I.
To record this period's depreciation expense.
lanation
Journal Entries
Debit
Credit
Interest Expense
1,000
Interest Payable
1,000
Depreciation Expense
4,000
Accumulated Depreciation
4,000
Unearned Professional Fees
3,000
Professional Fees Earned
3,000
Insurance Expense
4,200
Prepaid Insurance
4,200
Salaries Payable
1,400
Cash
1,400
Prepaid Rent
4,500
Cash
4,500
Salaries Expense
6,000
Salaries Payable
6,000
Interest Receivable
5,000
Interest Revenue
5,000
Cash
9,000
Accounts Receivable (from consulting)
9,000
Cash
7,500
Unearned Professional Fees
7,500
Cash
2,000
Interest Receivable
2,000
Rent Expense
2,000
Prepaid Rent
2,000
Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO A1, P1, P2, P3
[The following information applies to the questions displayed below.]
Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow.
Additional Information Items
a.
An analysis of WTI's insurance policies shows that $2,400 of coverage has expired.
b.
An inventory count shows that teaching supplies costing $2,800 are available at year-end 2013.
c.
Annual depreciation on the equipment is $13,200.
d.
Annual depreciation on the professional library is $7,200.
e.
On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014.
f.
On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,000 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)
.
Essay 21) Describe the opportunities and challenges posed by the d.docx
This document outlines 3 essay prompts: 1) Discuss opportunities and challenges from diversity in the US population. 2) Analyze how population density and location influence US politics. 3) Define "realigning election", describe one such election including events leading up to it and the result.
Essay 11) Evaluate the Articles of Confederation as a guide for su.docx
Essay 1
1) Evaluate the Articles of Confederation as a guide for successful democracy in the United States.
2) Establish the link between the growth of the national government and changes in federalism as practiced in the United States
3) How did the role of government in people's lives change during the Great Depression? Be sure to explain conditions before the New Deal and the Great Depression as part of your answer.
.
Essay (1) QuestionWhat is the so-called Machine Age How was it .docx
Essay (1) Question
What is the so-called "Machine Age"? How was it associated with alienation? Describe some works by Demuth and Stella that illustrate the qualities of the machine age. Comment on how this alienation permeates the other arts as it does early twentieth century culture in general.
Essay (2) Question
2.
Frank Lloyd Wright was one of the most influential architects of the 20th century. Using the images and plans of the Bauhaus and German Pavilion, discuss the importance of Wright for Gropius and Mies. What do their buildings share with the Robie House? How do they depart from Wright’s example? Consider the way space is defined, the overall appearance of the buildings, the types of materials used, the relationship between the interior and the exterior, and the way the visitor encounters each of the structures.
ART /330
Instructions
Each essay must consist of at least 700 words (this equals two double-spaced pages in Times New Roman font 12). Where appropriate, information must be properly documented in MLA style.
.
Essay #2 addresses some topic in the broad scope of Transcendentalis.docx
Essay #2 addresses some topic in the broad scope of Transcendentalism.
Essay #2 has similar parameters -- length/outside source requirements, drafting process -- as Essay #1.
You are always free to develop your own topic approach within the Transcendentalism topic.
Some suggestive options:
1) Analyze Thoreau's "Civil Disobedience" in light of a contemporary example or figure or incident in the tradition of American civil disobedience.
2) Analyze the persuasive and rhetorical strategies of one of the transcendental pieces (or King's "Letter") that we have read. You might look at issues of audience, style, emotional vs./and rational appeal, appeals to history/tradition or rejection of history/tradtion, metaphoric style, tone and so forth. If you deem them successful, why/how do they succeed in arguing their points? What might be points of counterargument or criticism or weaknesses in their approach? Does it work as a piece of argument/writing?
3) Pick one (or several if you feel it's appropriate) key concepts or quotes from a work (or several works) and discuss the concept/quote in terms of how it has evolved or put it in larger context. How have these words taken form in our laws, practice, literature, or culture? Where are the gaps between the great ideals of these writers' words and the reality of their times and/or ours? e.g. How might MLK (in light of his "Letter") feel about the society and civil rights situation we see today?
4) You could pick one, two, or three key themes from any of the works and discuss how the text fleshes out these themes and why they are important to our understanding of the period, or the particular writer, or to transcendentalism as a movement, or to American tradition or literature and so forth.
5) You could pick a theme which runs through several of the texts (for example, something about the role or nature of the individual) and trace it through its different configuration and representations.
Essay length: 4-5 pages -- again, I'm always more concerned with minimum than limiting any maximum length.
Include outside critical sources.
MLA documentation
.
Essay # 2 The Tempest Prompt4-5 pages (MLA format)Char.docx
Essay # 2
The Tempest
Prompt
4-5 pages (
MLA format)
Character:
The Tempest
presents a variety of characters who manipulate each other, raising questions about personal agency and autonomy.
How are characters formed as the result of other characters’ direct influence?
How might the text mirror our own experiences of identity formation?
Perhaps the text suggests that we can never be autonomous individuals due to the ease by which we are influenced by others.
Do you agree or disagree with this claim?
Be sure to support your position with concrete examples; these examples may come from your personal experience and observations, but you should also use the main text of
The Tempest
as the basis for each of your claims.
(Terms to define in the paper: agency, autonomy, influence)
*NOTE: For body paragraph please follow the format of
1.Topic sentence
2.Evidence /example (Text, Personal)
3.Analysis
4. Link/ tie back to thesis
.
Es la actividad que hacemos con pecesEs un animal blanco y negro q.docx
Es la actividad que hacemos con peces
Es un animal blanco y negro que huele muy mal
Es un lugar que no tiene agua
Es un fenómeno natural donde la temperatura del mundo sube
Son cosas que usamos para energia
Es algo malo que contamina la tierra agua o plantas
Es un bosque tropical
Es un tipo de bote que carga muchas cosas
Es el animal que produce tocino
Es un tipo de transportación que va en carriles
Es el animal que tiene ocho piernas
.
Erving Goffman is one of the most important sociological thinkers in.docx
Erving Goffman is one of the most important sociological thinkers in modern sociology. His biggest contribution to sociology was the dramaturgical lens of viewing social interaction, a theory that he developed by just watching people in their everyday interactions. In the pieces that we read for this class, we talked about these elements of dramaturgy and how they play out in real life.
For this essay question:
(1) define the concepts of
impression management
and
audience segregation
and then explain how and why people use impression management and audience segregation in daily social life
(2) give a detailed example of how you used impression management and audience segregation in the last week
and finally
(3) explain how technology has changed features of impression management and audience segregation. Give one positive and one negative example.
Be as complete and thorough as possible with your answer.
.
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