Lotti Corporation engaged in the following transactions.Identify eac.pdf
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Lotti Corporation engaged in the following transactions.Identify each as (a) an operating activity, (b) an investing activity; (c) a financing activity, or (d) a noncash transaction and indicate the effect of the transaction on cash flows (i.e., increase, decrease, or no effect). 1)Issued long-term bonds for cash. 2)Paid vendors for services rendered. 3)Sold a building at book value. 4)Paid cash dividends. 5)Received interest payments on an investment. 6)Purchased available-for-sale securities (long-term). 7)Purchased treasury stock. 8)Received cash from customers. 9)Paid for a one-year insurance policy. 10)Converted bonds into common stock Solution Particulars Type of Activity Effect 1)Issued long-term bonds for cash. Financing activity Increase 2)Paid vendors for services rendered. Operating activity Decrease 3)Sold a building at book value. Investing activity Increase 4)Paid cash dividends. Financing activity Decrease 5)Received interest payments on an investment. Operating activity Increase 6)Purchased available-for-sale securities (long-term). Investing activity Decrease 7)Purchased treasury stock. Financing activity Decrease 8)Received cash from customers. Operating activity Increase 9)Paid for a one-year insurance policy. Operating activity Decrease 10)Converted bonds into common stock Noncash transaction No effect.
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The following statements are about Free Cash Flow (FCF). Select all .pdf
The following statements are about Free Cash Flow (FCF). Select all that are true.
a) FCF gives an indication of whether or not cash can be returned to shareholders, or use to retire
debt, borrow more to grow faster or any combination of these options.
b) To interpret a firm’s free cash flows we need to study cash flow from operations, cash flows
related to changes in working capital and cash flows related to changes in fixed assets and long-
term assets.
c) We can finance free cash flows in the following ways: pay interest to its lenders, pay
dividends to its shareholders, increase/decrease interest on short or long-term debt, and/or issue
stock to new shareholders.
d) There is only one way to calculate free cash flow.
e) FCF is the same as Cash Flow from Assets
f) FCF takes into consideration operating cash flow, adjustments for capital spending and
changes to net working capital.
g) FCF is not a part of the cash flow identity.
Match each transaction with the appropriate cash flow effect.
Financing cash outflow, financing cash inflow, investing cash outflow,operating cash inflow,
operating cash outflow, investing cash inflow, no cash flow effect)
a) An increase in holdings of stocks of another company.
b) Sales of goods and services.
c) Acquiring fixed assets and purchase of debt or equity.
d) Repurchase of the firm’s own equity securities.
e) Sale of the firm’s own equity securities.
f) Payment to shareholders dividends.
g) Payment of interest to lenders and employees for services rendered.
Solution
The following statements are about Free Cash Flow (FCF). The following all that are true.
b) To interpret a firm’s free cash flows we need to study cash flow from operations, cash flows
related to changes in working capital and cash flows related to changes in fixed assets and long-
term assets.
c) We can finance free cash flows in the following ways: pay interest to its lenders, pay
dividends to its shareholders, increase/decrease interest on short or long-term debt, and/or issue
stock to new shareholders.
e) FCF is the same as Cash Flow from Assets
f) FCF takes into consideration operating cash flow, adjustments for capital spending and
changes to net working capital.
g) FCF is not a part of the cash flow identity.
Match each transaction with the appropriate cash flow effect:
a) An increase in holdings of stocks of another company-investing cash out flow
b) Sales of goods and services-operating cash inflow
c) Acquiring fixed assets and purchase of debt or equity-Investing cash outflow and Financing
cash inflow
d) Repurchase of the firm’s own equity securities-financing cash outflow
e) Sale of the firm’s own equity securities-financing cash inflow
f) Payment to shareholders dividend-financing cash outflow
g) Payment of interest to lenders and employees for services rendered-financing cash outflow
and operating cash outflow.
Statement of Cash FlowsChapter 13McGraw-HillIrwin© .docx
Statement of Cash Flows
Chapter 13
McGraw-Hill/Irwin
© 2009 The McGraw-Hill Companies, Inc.
Chapter 13: Statement of Cash Flows
*
13-*
Understanding the Business
Positive cash flows permit a company to . . .
Expand its operations.
Replace needed assets.
Take advantage of market opportunities.
Pay dividends to owners.
Wall Street analysts consider cash flow an important indicator of a company’s financial health.
*
The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health.
13-*
CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity).
Classifications of the Statement of Cash Flows
Currency
Cash Equivalents
*
Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change.
13-*
Classifications of the Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash inflows and outflows directly related to earnings from normal operations.
Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies.
Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise.
*
Part I
The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities.
Part II
The operating activities section reports the cash effects of the elements of net income.
Part III
The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents).
Part IV
The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends.
We will discuss each of these sections in more detail in the next few slides.
13-*
CASH INFLOWS
Business
CASH OUTFLOWS
Investing Activities
Operating Activities
Financing Activities
Sale of operational assets
Sale of investments
Collections of loans
Cash received from revenues
Issuance of stock
Issuance of bonds and notes
Purchase of operational assets
Purchase of investments
Loans to others
Cash paid for expenses
Payment of dividends
Repurchase of stock
Repayment of debt
*
Many decisions benefit from information about the company’s unde.
Which of the following is a financing activity- a- Paying utilities fo.docx
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Solution
Answer b) - Issuing common stock to investors . is a f inancing activity. Financing activities include the inflow of cash from investors, as well as the outflow of cash to shareholders as dividends as the company generates income. Other activities which impact the long-term liabilities and equity of the company are also listed in the financing activities.
In the above, paying utilities for the month a nd purchasing office supplies are operating cash outflows ,
Selling equipment for cash i s an investing activity - inflow
.
Recommended
The following statements are about Free Cash Flow (FCF). Select all .pdf
The following statements are about Free Cash Flow (FCF). Select all that are true.
a) FCF gives an indication of whether or not cash can be returned to shareholders, or use to retire
debt, borrow more to grow faster or any combination of these options.
b) To interpret a firm’s free cash flows we need to study cash flow from operations, cash flows
related to changes in working capital and cash flows related to changes in fixed assets and long-
term assets.
c) We can finance free cash flows in the following ways: pay interest to its lenders, pay
dividends to its shareholders, increase/decrease interest on short or long-term debt, and/or issue
stock to new shareholders.
d) There is only one way to calculate free cash flow.
e) FCF is the same as Cash Flow from Assets
f) FCF takes into consideration operating cash flow, adjustments for capital spending and
changes to net working capital.
g) FCF is not a part of the cash flow identity.
Match each transaction with the appropriate cash flow effect.
Financing cash outflow, financing cash inflow, investing cash outflow,operating cash inflow,
operating cash outflow, investing cash inflow, no cash flow effect)
a) An increase in holdings of stocks of another company.
b) Sales of goods and services.
c) Acquiring fixed assets and purchase of debt or equity.
d) Repurchase of the firm’s own equity securities.
e) Sale of the firm’s own equity securities.
f) Payment to shareholders dividends.
g) Payment of interest to lenders and employees for services rendered.
Solution
The following statements are about Free Cash Flow (FCF). The following all that are true.
b) To interpret a firm’s free cash flows we need to study cash flow from operations, cash flows
related to changes in working capital and cash flows related to changes in fixed assets and long-
term assets.
c) We can finance free cash flows in the following ways: pay interest to its lenders, pay
dividends to its shareholders, increase/decrease interest on short or long-term debt, and/or issue
stock to new shareholders.
e) FCF is the same as Cash Flow from Assets
f) FCF takes into consideration operating cash flow, adjustments for capital spending and
changes to net working capital.
g) FCF is not a part of the cash flow identity.
Match each transaction with the appropriate cash flow effect:
a) An increase in holdings of stocks of another company-investing cash out flow
b) Sales of goods and services-operating cash inflow
c) Acquiring fixed assets and purchase of debt or equity-Investing cash outflow and Financing
cash inflow
d) Repurchase of the firm’s own equity securities-financing cash outflow
e) Sale of the firm’s own equity securities-financing cash inflow
f) Payment to shareholders dividend-financing cash outflow
g) Payment of interest to lenders and employees for services rendered-financing cash outflow
and operating cash outflow.
Statement of Cash FlowsChapter 13McGraw-HillIrwin© .docx
Statement of Cash Flows
Chapter 13
McGraw-Hill/Irwin
© 2009 The McGraw-Hill Companies, Inc.
Chapter 13: Statement of Cash Flows
*
13-*
Understanding the Business
Positive cash flows permit a company to . . .
Expand its operations.
Replace needed assets.
Take advantage of market opportunities.
Pay dividends to owners.
Wall Street analysts consider cash flow an important indicator of a company’s financial health.
*
The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health.
13-*
CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity).
Classifications of the Statement of Cash Flows
Currency
Cash Equivalents
*
Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change.
13-*
Classifications of the Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash inflows and outflows directly related to earnings from normal operations.
Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies.
Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise.
*
Part I
The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities.
Part II
The operating activities section reports the cash effects of the elements of net income.
Part III
The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents).
Part IV
The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends.
We will discuss each of these sections in more detail in the next few slides.
13-*
CASH INFLOWS
Business
CASH OUTFLOWS
Investing Activities
Operating Activities
Financing Activities
Sale of operational assets
Sale of investments
Collections of loans
Cash received from revenues
Issuance of stock
Issuance of bonds and notes
Purchase of operational assets
Purchase of investments
Loans to others
Cash paid for expenses
Payment of dividends
Repurchase of stock
Repayment of debt
*
Many decisions benefit from information about the company’s unde.
Which of the following is a financing activity- a- Paying utilities fo.docx
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Which of the following is a financing activity?
a. Paying utilities for the month.
b. Issuing common stock to investors.
c. Selling equipment for cash.
d. Purchasing office supplies.
Solution
Answer b) - Issuing common stock to investors . is a f inancing activity. Financing activities include the inflow of cash from investors, as well as the outflow of cash to shareholders as dividends as the company generates income. Other activities which impact the long-term liabilities and equity of the company are also listed in the financing activities.
In the above, paying utilities for the month a nd purchasing office supplies are operating cash outflows ,
Selling equipment for cash i s an investing activity - inflow
.
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Instructions:
1. For the questions requiring a written explanation, please be as brief as possible. None of the questions require a lengthy answer. Often, one sentence per point to explain is enough.
2. Show all your work for maximum credit.
3. PUT YOUR ANSWERS IN RED WITH THE EXAM QUESTION BUT ENSURE THE GRADER CAN IDENTIFY YOUR QUICKLY IDENTIFY. BUT PLEASE MAKE SURE YOU IDENTIFY EACH ANSWER SO THAT I KNOW THE QUESTION YOU ARE ANSWERING.
PART I(50 points) Journal Entries
Whammy Company begins the month of May with $2,000 in cash and $2,000 in stock sold at par. During the month, the company has eight transactions. Prepare the appropriate journal entries for each transaction. You will also need to prepare the appropriate adjusting journal entries.
1. On May 1, the company receives $3,000 cash. The company has agreed to allow a potential customer to use rent part of the company’s office space from May 1 through July.
2. On May 1 the company buys a one year $100,000 fire insurance policy for the office building. The one year premium paid on May 1 was $2,400.
3. The company purchases inventory for $6,000. $5,000 was purchased on credit and the remainder with cash.
4. The company sells the entire inventory for $19,000 on account.
5. The company collects $3,000 of the accounts receivable.
6. The company pays $2,000 on the account payable.
7. Employees earn $6,000, to be paid next month.
8. During May the company purchases $1,200 of office supplies with cash. On May 31, there are only $700 of office supplies left.
PART IIBOND PRICING (40 Points)
1. (10 Points) The University of Alabama sells three year bonds with a $800,000 face value to private investors. The bonds are due in three years, have a 6% coupon rate, and interest is paid annually. The bonds were sold to yield 8%. What proceeds does UA receive from the investors?
2. (5 Points) Did the bond sell for par, a premium or a discount? How much was the premium or discount?
3. (5 Points) If the bond sold for a premium or discount, what is the balance in the premium or discount following the interest payment at the end of year 1?
4. (26 points) Prepare all of the necessary journal entries, beginning with the issuance of the bond, the three annual interest payments and the bond retirement at the end of year 3.
Part III Statement of Cash Flows (32 Points)
Prepare a Statement of Cash Flow for the year ending 2017 from the following information.
2016
2017
Cash
85,000
27,000
Accounts Receivable
95,000
80,000
inventory
130,000
134,000
prepaid expenses
9,500
9,000
land
89,700
130,000
PP&E
295,500
256,700
accumulated depr
-30,000
-13,000
total assets
674,700
623,700
accounts payable
98,000
77,000
accrued liabilities
54,000
70,000
bonds payable
110,000
60,000
common stock
100,000
101,000
retained earnings
312,700
315,700
674,700
623,700
PP&E with a historical cost of $50,000 and a net book value of $28,000 was sold for $22,500
Dividends.
Deferred Revenue expenditure
Deferred Revenue expenditure
Meaning- Sometimes any revenue expenditure is such that its amount is more and its usefulness remains for many years, such expenditure is called ‘deferred revenue expenditure’. Such expenses are not charged to the profit and loss account of the year in which they are incurred, they are charged to the profit and loss account of several years. Example- (i) Preliminary Expenses, (ii) Deduction and commission on issue of shares and debentures, (iii) Huge advertisement expenditure etc., (iv) If there is an extraordinary loss then it is considered as deferred revenue expenditure.
Features — Following are the characteristics of deferred revenue expenditure.1. It is a capital revenue expenditure.
2. Its profits are not used in the year to which they relate.
3. It is a sudden and usually large amount of money.
4. They are not written off from the profit of one year. A part of the expenses is written off in the profit and loss account of the respective year. The remaining part of this expenditure is shown in the balance sheet as miscellaneous expenditure.
Accounting Treatment
(1) Since deferred revenue expenditure yields future benefits also, its entire amount is not charged to the profit and loss account in the current accounting year, but is treated as capital.
(2) It is generally written off in 3 to 5 years.
(3) That part of deferred revenue expenditure which is written off in the accounting year is treated as ‘Expense’ and transferred to Profit & Loss A/c.
(4) That part of deferred revenue expenditure which is not written off at the end of the accounting year (which is to be written off in subsequent years), is shown in the assets part of the balance sheet.
Lyme disease is spread in the northeastern United States by infected.pdf
Lyme disease is spread in the northeastern United States by infected ticks. The ticks are infected
mainly by feeding on mice, so more mice result in more infected ticks. The mouse population in
turn rises and falls with the abundance of acorns, their favored food. Experimenters studied two
similar forest areas in a year when the acorn crop failed. They added hundreds of thousands of
acorns to one area to imitate an abundant acorn crop, while leaving the other area untouched. The
next spring, 55 of the 76 mice trapped in the first area were in breeding condition, versus 11 of
the 14 mice trapped in the second area..
Give a 91% confidence interval for the difference between the proportions of mice ready to
breed in good acorn years and bad acorn years (callp1the proportion ready to breed where acorns
were plentiful and report the interval to ±0.001):
Solution
The sampling distribution of
The mean of is
The variance of is
Therefore, the standard deviation of is
Confidence interval for
Conditions: 1. both sample proportions should be of separate SRS’s from two different
2. both populations should be at least 10 times the sample size given
all have to be five or more
12.23 Lyme Disease p. 706
Lyme disease is spread in the northeastern United States by infected ticks. The ticks are infected
mainly by feeding on mice, so more mice result in more infected ticks. The mouse population in
turn rises and falls with the abundance of acorns, their favorite food. Experimenters studied two
similar forest areas in a year when the acorn crop failed. They added hundreds of thousands of
acorns to one area to initiate an abundant acorn crop while leaving the other area untouched. The
next spring 54 of the 72 mice trapped in the first area were in breeding condition versus 10 of the
17 mice trapped in the second area. Give a 90% confidence interval for the difference between
the proportion of mice ready to breed in good acorn years and bad acorn years.
Before you start your steps, write down both sample proportions and sample sizes
Step 1: We want to estimate , the difference between the mice ready to breed in good acorn years
and bad acorn years.
Step 2: We will use a two sample proportion interval.
· SRS? We are not told that our two samples are of SRSs from either population therefore we
may not be able to generalize to the whole population proportion difference.
· The population of all mice is at least 10(72) and 10(17)
These are all at least 5, therefore we can use normal approximation.
Step 3: From our TI 83/84 calculator using the two proportion z test command, a 90% CI for
is (-0.05, 0.38)
Step 4: We are 90% confident that the true proportion difference between the mice ready to
breed in good acorn years and bad acorn years is between -0.05 and 0.38.
Significance Tests for
To test the hypothesis
First, find the POOLED proportion of successes in both samples combined.
IMPORTANT: We only POOL for two proportion significance tests AND your calculator does i.
Lucy Baker is analyzing demographic characteristics of two televisio.pdf
Lucy Baker is analyzing demographic characteristics of two television programs, COPS
(population 1) and 60 Minutes (population 2). Previous studies indicate no difference in the ages
of the two audiences. (The mean age of each audience is the same.) Lucy plans to test this
hypothesis using a random sample of 100 from each audience. Her alternate hypothesis is
____________.
Lucy Baker is analyzing demographic characteristics of two television programs, COPS
(population 1) and 60 Minutes (population 2). Previous studies indicate no difference in the
ages of the two audiences. (The mean age of each audience is the same.) Lucy plans to test this
hypothesis using a random sample of 100 from each audience. Her alternate hypothesis is
____________.
Solution
The alternate hypothesis is
Ha: there is a difference in the ages of the two audiences..
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Similar to Lotti Corporation engaged in the following transactions.Identify eac.pdf
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1. For the questions requiring a written explanation, please be as brief as possible. None of the questions require a lengthy answer. Often, one sentence per point to explain is enough.
2. Show all your work for maximum credit.
3. PUT YOUR ANSWERS IN RED WITH THE EXAM QUESTION BUT ENSURE THE GRADER CAN IDENTIFY YOUR QUICKLY IDENTIFY. BUT PLEASE MAKE SURE YOU IDENTIFY EACH ANSWER SO THAT I KNOW THE QUESTION YOU ARE ANSWERING.
PART I(50 points) Journal Entries
Whammy Company begins the month of May with $2,000 in cash and $2,000 in stock sold at par. During the month, the company has eight transactions. Prepare the appropriate journal entries for each transaction. You will also need to prepare the appropriate adjusting journal entries.
1. On May 1, the company receives $3,000 cash. The company has agreed to allow a potential customer to use rent part of the company’s office space from May 1 through July.
2. On May 1 the company buys a one year $100,000 fire insurance policy for the office building. The one year premium paid on May 1 was $2,400.
3. The company purchases inventory for $6,000. $5,000 was purchased on credit and the remainder with cash.
4. The company sells the entire inventory for $19,000 on account.
5. The company collects $3,000 of the accounts receivable.
6. The company pays $2,000 on the account payable.
7. Employees earn $6,000, to be paid next month.
8. During May the company purchases $1,200 of office supplies with cash. On May 31, there are only $700 of office supplies left.
PART IIBOND PRICING (40 Points)
1. (10 Points) The University of Alabama sells three year bonds with a $800,000 face value to private investors. The bonds are due in three years, have a 6% coupon rate, and interest is paid annually. The bonds were sold to yield 8%. What proceeds does UA receive from the investors?
2. (5 Points) Did the bond sell for par, a premium or a discount? How much was the premium or discount?
3. (5 Points) If the bond sold for a premium or discount, what is the balance in the premium or discount following the interest payment at the end of year 1?
4. (26 points) Prepare all of the necessary journal entries, beginning with the issuance of the bond, the three annual interest payments and the bond retirement at the end of year 3.
Part III Statement of Cash Flows (32 Points)
Prepare a Statement of Cash Flow for the year ending 2017 from the following information.
2016
2017
Cash
85,000
27,000
Accounts Receivable
95,000
80,000
inventory
130,000
134,000
prepaid expenses
9,500
9,000
land
89,700
130,000
PP&E
295,500
256,700
accumulated depr
-30,000
-13,000
total assets
674,700
623,700
accounts payable
98,000
77,000
accrued liabilities
54,000
70,000
bonds payable
110,000
60,000
common stock
100,000
101,000
retained earnings
312,700
315,700
674,700
623,700
PP&E with a historical cost of $50,000 and a net book value of $28,000 was sold for $22,500
Dividends.
Deferred Revenue expenditure
Deferred Revenue expenditure
Meaning- Sometimes any revenue expenditure is such that its amount is more and its usefulness remains for many years, such expenditure is called ‘deferred revenue expenditure’. Such expenses are not charged to the profit and loss account of the year in which they are incurred, they are charged to the profit and loss account of several years. Example- (i) Preliminary Expenses, (ii) Deduction and commission on issue of shares and debentures, (iii) Huge advertisement expenditure etc., (iv) If there is an extraordinary loss then it is considered as deferred revenue expenditure.
Features — Following are the characteristics of deferred revenue expenditure.1. It is a capital revenue expenditure.
2. Its profits are not used in the year to which they relate.
3. It is a sudden and usually large amount of money.
4. They are not written off from the profit of one year. A part of the expenses is written off in the profit and loss account of the respective year. The remaining part of this expenditure is shown in the balance sheet as miscellaneous expenditure.
Accounting Treatment
(1) Since deferred revenue expenditure yields future benefits also, its entire amount is not charged to the profit and loss account in the current accounting year, but is treated as capital.
(2) It is generally written off in 3 to 5 years.
(3) That part of deferred revenue expenditure which is written off in the accounting year is treated as ‘Expense’ and transferred to Profit & Loss A/c.
(4) That part of deferred revenue expenditure which is not written off at the end of the accounting year (which is to be written off in subsequent years), is shown in the assets part of the balance sheet.
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Lyme disease is spread in the northeastern United States by infected.pdf
Lyme disease is spread in the northeastern United States by infected ticks. The ticks are infected
mainly by feeding on mice, so more mice result in more infected ticks. The mouse population in
turn rises and falls with the abundance of acorns, their favored food. Experimenters studied two
similar forest areas in a year when the acorn crop failed. They added hundreds of thousands of
acorns to one area to imitate an abundant acorn crop, while leaving the other area untouched. The
next spring, 55 of the 76 mice trapped in the first area were in breeding condition, versus 11 of
the 14 mice trapped in the second area..
Give a 91% confidence interval for the difference between the proportions of mice ready to
breed in good acorn years and bad acorn years (callp1the proportion ready to breed where acorns
were plentiful and report the interval to ±0.001):
Solution
The sampling distribution of
The mean of is
The variance of is
Therefore, the standard deviation of is
Confidence interval for
Conditions: 1. both sample proportions should be of separate SRS’s from two different
2. both populations should be at least 10 times the sample size given
all have to be five or more
12.23 Lyme Disease p. 706
Lyme disease is spread in the northeastern United States by infected ticks. The ticks are infected
mainly by feeding on mice, so more mice result in more infected ticks. The mouse population in
turn rises and falls with the abundance of acorns, their favorite food. Experimenters studied two
similar forest areas in a year when the acorn crop failed. They added hundreds of thousands of
acorns to one area to initiate an abundant acorn crop while leaving the other area untouched. The
next spring 54 of the 72 mice trapped in the first area were in breeding condition versus 10 of the
17 mice trapped in the second area. Give a 90% confidence interval for the difference between
the proportion of mice ready to breed in good acorn years and bad acorn years.
Before you start your steps, write down both sample proportions and sample sizes
Step 1: We want to estimate , the difference between the mice ready to breed in good acorn years
and bad acorn years.
Step 2: We will use a two sample proportion interval.
· SRS? We are not told that our two samples are of SRSs from either population therefore we
may not be able to generalize to the whole population proportion difference.
· The population of all mice is at least 10(72) and 10(17)
These are all at least 5, therefore we can use normal approximation.
Step 3: From our TI 83/84 calculator using the two proportion z test command, a 90% CI for
is (-0.05, 0.38)
Step 4: We are 90% confident that the true proportion difference between the mice ready to
breed in good acorn years and bad acorn years is between -0.05 and 0.38.
Significance Tests for
To test the hypothesis
First, find the POOLED proportion of successes in both samples combined.
IMPORTANT: We only POOL for two proportion significance tests AND your calculator does i.
Lucy Baker is analyzing demographic characteristics of two televisio.pdf
Lucy Baker is analyzing demographic characteristics of two television programs, COPS
(population 1) and 60 Minutes (population 2). Previous studies indicate no difference in the ages
of the two audiences. (The mean age of each audience is the same.) Lucy plans to test this
hypothesis using a random sample of 100 from each audience. Her alternate hypothesis is
____________.
Lucy Baker is analyzing demographic characteristics of two television programs, COPS
(population 1) and 60 Minutes (population 2). Previous studies indicate no difference in the
ages of the two audiences. (The mean age of each audience is the same.) Lucy plans to test this
hypothesis using a random sample of 100 from each audience. Her alternate hypothesis is
____________.
Solution
The alternate hypothesis is
Ha: there is a difference in the ages of the two audiences..
Lucy Baker is analyzing demographics characteristics of two televisi.pdf
Lucy Baker is analyzing demographics characteristics of two television programs COPS
(population -1) and 60 Minutes (population-2). Previous studies indicate no difference in the
ages of the two audiences. (The mean age of each audience is the same.) Lucy plans to test this
hypothesis using random sample of 100 from each audience. Her alternative hypothesis is _____.
??
Solution
µ1 ? µ2.
Looking for resourcesLet T and S be commuting operators. Show that.pdf
Looking for resources
Let T and S be commuting operators. Show that if both T and S are
normal, then S+T and ST are normal.
Solution
given that T and S are commuting operators
and also T and S are normal
to show that TS is normal
it is enough to show that (ST).(ST)*=((ST)*).(ST)
(ST).(ST)*=(ST).(T*S*)=STT*S* ....(1)
also
((ST)*)(ST)=(T*S*)(ST)=T*S*ST .........(2)
here S,S*,T,T* are commute with each other
thus products of all are equal thus (1) and (2) are equal
now to show that (T+S) is normal
it is enough to show that
(S+T).((S+T)*)=((S+T)*.(S+T)
(S+T).((S+T)*)=(S+T).(S*+T*)
=SS*+ST*+TS*+TT* .........(3)
also
((S+T)*.(S+T)=(S*+T*)(S+T)
=S*S+S*T+T*S+T*T ............(4)
since S,S*.T,T* are commute each other and thier addition are equal.
thus 4 and 5 are equal.
thus T+S is normal..
looking for examples of type I and type II errors in hypothesis test.pdf
looking for examples of type I and type II errors in hypothesis testing
Solution
Type I error A type I error, also known as an error of the first kind, occurs when
the null hypothesis (H0) is true, but is rejected. It is asserting something that is absent, a false hit.
A type I error may be compared with a so called false positive (a result that indicates that a given
condition is present when it actually is not present) in tests where a single condition is tested for.
Type I errors are philosophically a focus of skepticism and Occam\'s razor. A Type I error occurs
when we believe a falsehood.[1] In terms of folk tales, an investigator may be \"crying wolf\"
without a wolf in sight (raising a false alarm) (H0: no wolf). The rate of the type I error is called
the size of the test and denoted by the Greek letter \\alpha (alpha). It usually equals the
significance level of a test. In the case of a simple null hypothesis \\alpha is the probability of a
type I error. If the null hypothesis is composite, \\alpha is the maximum (supremum) of the
possible probabilities of a type I error. Type II error A type II error, also known as an error of
the second kind, occurs when the null hypothesis is false, but it is erroneously accepted as true. It
is missing to see what is present, a miss. A type II error may be compared with a so-called false
negative (where an actual \'hit\' was disregarded by the test and seen as a \'miss\') in a test
checking for a single condition with a definitive result of true or false. A Type II error is
committed when we fail to believe a truth.[1] In terms of folk tales, an investigator may fail to
see the wolf (\"failing to raise an alarm\"; see Aesop\'s story of The Boy Who Cried Wolf).
Again, H0: no wolf. The rate of the type II error is denoted by the Greek letter \\beta (beta) and
related to the power of a test (which equals 1-\\beta). What we actually call type I or type II
error depends directly on the null hypothesis. Negation of the null hypothesis causes type I and
type II errors to switch roles. The goal of the test is to determine if the null hypothesis can be
rejected. A statistical test can either reject (prove false) or fail to reject (fail to prove false) a null
hypothesis, but never prove it true (i.e., failing to reject a null hypothesis does not prove it true)..
Logistic Regression Regression is a topic that warrants consider.pdf
Logistic Regression
Regression is a topic that warrants consideration of the variables
Solution
IN LOGISTIC REGRESSION COEFFICIENTS REFFERS TO ELATICITY OF
DEPENDENT VARIABLE WITH RESPECT TO INDEPENDENT VARIABLE SO TO
MEASURE ELASTICITY IT IS USED.
Lloyd Company invested $10,271 in production machinery. The machine .pdf
Lloyd Company invested $10,271 in production machinery. The machine will produce items that
can be sold and will result in year-end annual cash inflows of $1,200 for 15 years. What is the
rate of return (or interest) that Lloyd Company will earn from this investment?
%
Solution
8%.
List some activities on a construction site where trig elevations wo.pdf
List some activities on a construction site where trig elevations would be useful
Solution
Trig Elevations can be useful for a variety of activities:- 1)Deciding the Site Layout 2) Setting
Up of The Instrument 3)Interpreting Site Information 4)Orientation of Proposed New Buildings
5)Size of Proposed New Buildings.
List the canons of the Code of Ethics which relate to personalmoral.pdf
List the canons of the Code of Ethics which relate to personal/moral ethics of the engineer
(example: fraud avoidance, conflicts of interest) throughout the design/construction project
cycle. Illustrate with one or 2 examples.
Solution
There are many engineers who misleaded the ethics in the construction process.
Once a engineer is appointed on a project he should be bound to all the rules and responsibilities
and has to follow the work ethics at the site.
for example Some of the engineers will do fraud like bringing low grade materials in the place of
high grade materials and hide the excess amount.Which itself leeds to the failure of the structure.
Improper care taken for the structure while construction is going,The bridge collapsed in
Kolkatta in India is a example of improper construction by the engineer..
List the 10 smart growth principles.SolutionDefinition of smar.pdf
List the 10 smart growth principles.
Solution
Definition of smart growth:-
Smart growth is an urban planning and transportation theory that concentrates growth in compact
walkable urban centers to avoid sprawl. It also advocates compact, transit-oriented, walkable,
bicycle-friendly land use, including neighborhood schools, complete streets, and mixed-use
development with a range of housing choices.
There are 10 accepted principles that define smart growth:-.
List and discuss 4 principles of content marketingSolutionusua.pdf
List and discuss 4 principles of content marketing
Solution
usually the major sellers in content markeing are software suppliers and players.
the four steps involves are:
1. what should be attached: what is the information we should attach and send to the buyers
2. the business should send with the message, limited version
3. company should analyse and rethink about what they created
4. what type of content you like to send to the potential buyers..
list and describe the three categories of net assetsSolutionTh.pdf
list and describe the three categories of net assets
Solution
The net assets section of a nonprofit\'s statement of financial position reports totals for each of
the following classifications:
These classifications are based on the restrictions made by the donors at the time of their
contributions.
1. Unrestricted net assets
If a donor does not specify a restriction on his or her contribution, the amount received by the
nonprofit is recorded as an assetand as unrestricted contribution revenues. Unrestricted
contribution revenues (reported on the statement of activities) also cause the amount of
unrestricted net assets to increase.
2. Temporarily restricted net assets
If a nonprofit receives a contribution that has a donor-imposed restriction (other than to be held
in perpetuity), the amount is usually recorded as an asset and as temporarily restricted
contribution revenues. Temporarily restricted contribution revenues (reported on the statement of
activities) also cause the amount of temporarily restricted net assets to increase.
3. Permanently restricted net assets
If a donor stipulates that her contribution must be held by the nonprofit in perpetuity (forever,
not be used up), the amount is recorded as an asset and as permanently restricted contribution
revenues. Permanently restricted contribution revenues (reported on the statement of activities)
also cause the amount of permanently restricted net assets to increase..
List three different types of heat transfer and discuss their differ.pdf
List three different types of heat transfer and discuss their differences
Solution
there are three types of heat transfer :
1) conduction
2) convection
3) radiation
Difference:
CONDUCTION:
Conduction is heat transfer between part of the same material or different material which are
adjacent to one another.Conduction is the transfer of heat through vibration and collision of
neighbouring particles. (This mostly occurs only in solids as the particles are very close to one
another. Conduction does not work well in liquids and gases due to the particles being far away
from another.)
CONVECTION:
Convection is heat transfer from one material to another via a medium, such as air or water.
Convection occurs only in liquids and gased. In mediums where it is possible for particles to
move from one place to another.
RADIATION:
Radiation is a method of heat transfer that does not rely upon any contact between the heat
source and the heated object as is the case with conduction and convection. Heat can be
transmitted though empty space by thermal radiation often called infrared radiation. Radiation
occurs almost at every instant. It does not require a medium and it\'s effficiency is based on the
texture of the recieving surface. Radiation is an electromagnetic way i. g the way we get heated
from sun..
List an ethically decoupled organization and an ethically transforme.pdf
List an ethically decoupled organization and an ethically transformed organization. Explain your
choices.
Solution
ethically decoupled organization- Walmart(decoupled organizations may look ethical on the
outside, but upon closer inspection
fail to demonstrate behaviors and policies that reflect a true ethical nature.)
ethically transformed organization - Walt disney.
List and describe or define FOUR major types of IMCSolutionIMC.pdf
List and describe or define FOUR major types of IMC
Solution
IMC is integtared marketing communication. The 4 types of IMC are external, internal,
horizontal and vertical.
External IMC deals with external factors. For eg. advertising agencies, PR firms, advertising
middlemen, classified portals, classified outlets are all external factors or external sources. The
external sources will have to be kept in loop while developing a new product.
Internal IMC deals with internal stakeholders. The most importand Internal IMC are the
employees. Employees should obviously be informed about the progress and status of product or
service development. The company should share the excitement of the new developments with
its employees.
Horizontal IMC looks at horizontal integration i.e. integration between various teams or
departments in a company. The product designing team should keep the finance team informed,
and the finance team should keep the IT team informed. In other words, all departments should
be on the same page.
Vertical IMC looks at vertical integration. This is done by making sure that the product or
service being developed fits the company\'s mission and vision statement..
List and discuss three ways in which social media platforms are bein.pdf
List and discuss three ways in which social media platforms are being used by consumers in
consumption behavior. NOTE: The question is not asking you to discuss how three different
social platforms are being used; it is asking you to generalize about the use of social media
platforms by consumers in consumption behavior. In addition, refer to your team’s definition of
consumer behavior to identify activities related to consumer behavior.
Solution
1. Product comparison
Consumers use social media platforms to compare the different products, their price and quality.
Consumer attitudes and purchase intentions are also shaped by social media. This is because they
would now have a wide array of brands to choose from.
2. Feeback/Review/Complains
Various forums and communities allow consumers to interact with each other. Interactions in
these mediums allow consumers in deciding on her purchase decisions. Also, it can also be
sought as last resort if the product does not meet customer expectations. Companies these days
are active on social media and can trace the lapse in their after sales services.
3. Demonstration and Upgradation
It has been observed that in case of smartphones and gadgets, the demonstration effect on social
media network motivates other customers to seek a purchase. This is very true when it comes to
buying latest technology which could enhance the productivity or utility of the consumer. The
very mention of a product and its brand generates a positive effect on the social media and
shapes consumer attitudes..
listed below are 5 independent situations. for each situation indica.pdf
listed below are 5 independent situations. for each situation indicate(by letter) whether it will
create: (Each item is worth 1 point)
a) a deferred tax asset
b) a deferred tax liability, or
c) neither
1. Premiums are paid for life insurance on coporate officers. The payer is the beneficiary
2. Interst is received from investments in state and municipal bonds.
3. Prepaid rent, tax deductible when paid
4. A contingent liability is recorded for book purposes before it is allowed for tax purposes
5. Advance rent receipts on an operating lease (as the lessor), taxable when received
Solution
Description Treatment Reason Premiums are paid for life insurance on corporate officers.
The payer is the beneficiary Neither (N) Permanent Difference. Deferred Tax Asset/Liability
arise only in case of temporary differences Interest is received from investments in state and
municipal bonds. Neither (N) Permanent Difference. Deferred Tax Asset/Liability arise only in
case of temporary differences Prepaid rent, tax deductible when paid Deferred Tax Liability (L)
Temporary Difference. A contingent liability is recorded for book purposes before it is allowed
for tax purposes Deferred Tax Asset (A) Temporary Difference. Advance rent receipts on an
operating lease (as the lessor), taxable when received Deferred Tax Asset (A) Temporary
Difference..
List two factors that influence the BOD degradation rate constant, a.pdf
List two factors that influence the BOD degradation rate constant, and how they influence them
(i.e. when factor X increases the rate increases; not just factor X affects the rate).
Solution
The BOD reaction rate constant is dependent on the following:
1. The nature of the waste
2. The ability of the organisms in the system to utilize the waste
3. The temperature
Nature of the waste: Thousands of organic matter exists with different chemical composition in
nature. All organic matter will not have same degradation rate. Simple sugar and starches are
rapidly degraded and will therefore have a very large BOD rate constant. Cellulose degrades
much more slowly and hairs are almost undegradable during BOD test or during biological
treatment of wastewater. Other compounds are intermediate degradable between these extremes.
For complex waste, like sewage, the BOD rate constant depends upon the relative proportions of
the various components. The BOD rate constant is high for the raw sewage (K (base e) = 0.35 -
0.7 per day) and low for the treated sewage (K (base e) = 0.12 - 0.23 per day), owing to the fact
that, during wastewater treatment the easily degradable organic matter will get more completely
removed than the less degradable organics. Hence, in the treated wastewater, relative proportion
of the less biodegradable organic matter will be higher, giving lower BOD rate constant.
Ability of organisms to utilize waste: Every microorganism is limited in its ability to utilize
organic compounds. Many organic matters can only be utilized by particular group of
microorganisms. In natural environment, where the water course is receiving particular organic
compound, the microorganisms which have capability to degrade that organic matter will grow
in predominant. However, the culture used during BOD test may have very small fraction of the
organisms which can degrade that particular organic compounds in the waste. As a result the
BOD value, for limited incubation duration, and the rate constant would be lower in the
laboratory test than in the natural water where the waste is regularly discharged. Therefore, the
BOD test should be conducted with organisms which have been acclimated to the waste so that
the rate constant determined in the laboratory can be compared to that in the river.
Temperature: The biochemical reactions are temperature dependent and the activity of the
microorganism increases with the increase in temperature up to certain value, and drop with
decrease in temperature. Since, the oxygen utilization in BOD test is caused by microbial
metabolism, the rate of utilization is similarly affected by the temperature. The standard
temperature at which BOD is determined is usually 20o C. However, the water temperature may
vary from place to place for the same river.
List and characterize the three types of firms.SolutionThere a.pdf
List and characterize the three types of firms.
Solution
There are basically three forms of firms which can be classified on basis of business ownership-
sole proprietorship, partnership and corporation.
a. Sole Proprietorship- It is an enterprise owned and run by a single person. Not only it is easy to
set up but is also least costly among the three types of firms. However, the owner of the business
has unlimited liability i.e. personal assets of the entrepreneur can be attached to the business if
the business goes bankrupt.
b. Partnership form involves two or more persons owning and running a business. The profits are
split among the partners in an agreed upon ratio. Partnerships may have limited or unlimited
liability depending on the owners.
c. Corporation is a firm in which the ownership is split among many people. An example would
be the listed companies on the stock market. The owners have limited liability in the sense that
their own assets cannot be attached to pay off company\'s debt. There is a separation of
ownership from management. The owners elect the board of directors who form the management
of the company. Cooperative Societies and Limited Liability Company are two of the variants of
a corporation..
List the four functions from Z2 to Z2 by providing a table of values.pdf
List the four functions from Z2 to Z2 by providing a table of values for each. Show that the
polynomial functions corresponding to the zero polynomials or polynomials of degree at most 1
give all the four functions from Z2 to itself. (Z being the field of integers).
Solution
Z2=[0,1] THERE ARE 2 ELEMENTS.
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Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
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