Part 2 Complete the worksheet below.Each element has a uniq.docx

Part 2: Complete the worksheet below.
Each element has a unique atomic number, which is listed on
the periodic table above the chemical symbol for the element.
The atomic number is equal to the charge on the nucleus. The
atomic number also equals the number of protons in the nucleus
and the number of electrons in the neutral atom of the element.
For example, Fluorine (F) has the atomic number 9, which
means that its atoms contain 9 protons and 9 electrons. Zinc
(Zn) has the atomic number 30; its atoms contain 30 protons and
30 electrons.
1. Fill in the missing information in the table below. Use
information from the periodic table to assist you, along with
your text.
Protons
Neutrons
Electrons
Isotope Symbol
76
124
21
24
21

2. Give the atomic number and mass number of the following:
Atomic number
Mass number
An aluminum atom with 12 neutrons
An atom with 17 protons and 20 neutrons
3. Cytoxan, also known as cyclophosphamide, is widely used
alone or in combination in the treatment of certain kinds of
cancer. It interferes with protein synthesis and in the process
kills rapidly replicating cells, particularly malignant ones.
Cytoxan has the molecular formula C7H15O2N2PCl2.
a. How many atoms are in one molecule of Cytoxan?
b. What elements are present in Cytoxan?
c. What is the ratio of hydrogen atoms to nitrogen atoms in
Cytoxan?
4. How many valence electrons do each of the following
elements have?
Element
Number of valence electrons
Carbon (C)
Potassium (K)
Beryllium (Be)
Fluorine (F)

Argon (Ar)
5. What is the relationship between the group number of an
element and the number of valence electrons it contains?
For more help, visit the Extra! Extra! section of this unit for
helpful resources on writing a thesis statement and solid
introductory and conclusion paragraphs. Examples of effective
strategies used in introductions and conclusions are provided to
help you write a strong Assignment.
Description of Assignment:
This assignment is intended to assess your ability to examine
company accounts afresh and decide whether profits
are genuine and how strong company’s finance really are.
You will be given an actual company report and accounts,
which may contain some camouflage of creative
accounting. You will have to detect if the company profits are
real or are generated from manipulation by creative
accounting.
Quality Indicators (how will it be graded; what constitutes a
good assignment):
The accounting assessment should involve an analysis of both
the general IFRS framework (fair presentation) and

the techniques of accounting and financial engineering which
have proved most frequent and pernicious. If
detected the use of flexibility within accounting to manage the
measurement and presentation of the accounts so
that they serve the interests of preparers should be reported.
The report should not exceed the 2000 words and should be
done in a professional way taking into consideration
the time constraints of investors and/or regulators.
The assessment will be based upon the following marking
scheme:
Quality of assumptions 20%
Techniques examined 20%
Analysis 30%
Conclusions 20%
Overall presentation 10%
Total 100%
This assignment must be submitted online as well as a paper
version in class.

International Accounting Standard
Individual Assignement
Diego Salzman1
November 2012
Abstract
This assignment is intended to assess your ability to critically
scrutinise an investment op-
portunity by careful examination of the company accounts and
decide whether if profits are
genuine and how strong companys finance really are.
The following data is based on a true story. Some of the names
have been changed. Some
of the details have been changed and some situations simplified
for academic purposes.
Keywords: Judgement under uncertainty, Decision Making,
International Accounting, Fair Value
1Hult International Business School. [email protected]
1 Assignment Questions
1. Evaluate MIB Water For All business plan. What are its
strengths and weaknesses? (20 marks)

2. What conclusions can you draw from your analysis of the
financial statements? (30 marks)
3. Do you agree with all of the accounting assumptions made by
MIB Water For All? If not, what
would you change?(30 marks)
4. Based on your analysis, would you invest in MIB Water For
All?Why? (20 marks)
2 Introduction
Early in August 2010, Juan Perez and his MIB classmate John
Stevens were on the ground in South
America. They were there to assess the progress of the first
slow sand water filter of their company MIB
Water For All (MIBW4A). Four months earlier, Perez and
Stevens, along with Marina Kaputt partnered
with Justin Knows and Jason Extract, two MD candidates at
Kings College University of London, to win
the Inter-American Development Bank (IADB) Business Plan
Contest. Their idea was to bring clean
water to several South American regions using a network of
existing water vendors, readily available
water purification technology, and mobile-banking technology.
If they were successful in Peru, the team
planned to expand operations into several other urban centres
where water quality was poor.

MIBW4A seed money, the prize winnings from the IADB
competition, would be gone at the end of
the month, and the team had a meeting scheduled in late
November with some HULT ex-alumni working
on Venture Capital who were interested in investing in the
company. At the meeting they intended to
present their business plan, updating their original financial
analysis with experience gained from two
months of work getting MIBW4A started. Of particular
importance was to show MIBW4A’s path to
profitability: the team knew there was considerable skepticism
among investors that clean water could
be delivered profitably in South America.
3 Untreated Water and Health
In 2010, untreated drinking water remained a considerable
health issue and a likely contributing factor
to premature deaths, especially in developing countries. In
South America, malnutrition, the lack of safe
drinking water, and poor sanitation contributed to half of all
childrens deaths. According to the teams
research, diarrhoea was the second leading cause of death
around the world in children under 5 years old.
Waterborne pathogens accounted for many of the estimated 4

billion cases of endemic diarrhoea disease
1
(and 1.7 million deaths) each year. More children died every
day from diarrhoea diseases associated with
unsafe water than from, malaria, and measles combined.
Wanting to use business as a force to do good, the team
developed what they believed was an
economically viable and sustainable strategy to provide clean
drinking water. The commercial nature of
their operation was important to the team. ”Most other efforts to
bring clean water to the underserved
citizens had relied on volunteerism and had ultimately failed.
Those efforts were not market-based and
proved to be unsustainable” Kaputt said. MIBW4A planned to
distribute slow sand water filters to a
select network of water vendors so that the vendors could add
the capability of selling clean drinking
water to their existing product line. According to the team, this
partnership between MIBW4A and the
vendors would create a mutually profitable enterprise that
brought affordable clean water to people who
otherwise did not have access.

3.1 Objectives of the company
• Public Health: Create a sustained reduction in the prevalence
of severe diarrhoea in children
under five within three months of initiating business in any
given city block.
• Profitability: Create a social business that would generate
revenues sufficient to cover operating
costs, while financing future growth. Develop a recognisable
brand that represented quality, success,
and dignity to the water vendor and end consumer.
• Community Building: Hire women to serve as the company’s
water vendor service technicians.
The technicians would maintain and service the filters, and
articulate and demonstrate clean water
testing, after-purchase clean water handling education, and
other clean water community education
programs developed for water vendors and their customers.
• Environment: Reduce the environmental impact of
deforestation associated with boiling water
using charcoal (the predominant mode of water treatment).
Decrease the demand for bagged and
bottled water, which littered and polluted the land in the
absence of recycling programs.

3.2 The Technology
Slow sand filtration was primarily a biological process that
treated water much the way a natural spring
did. A column of water slowly passed through a three-foot layer
of fine sand. At the top of the sand,
an intense layer of micro-organisms naturally developed. As the
water passed through the deeper layers,
other processes such as sedimentation, mechanical filtration,
and electrical attraction removed additional
contaminants. Both the U.S. Environmental Protection Agency
(EPA) and the World Health Organisa-
tion (WHO) recognised slow sand filters as a superior water-
purification technology.
2
MIBW4A planned to work with Blue Future Filters, a company
that specialised in the manufacture
and installation of slow sand filters in developing countries, and
had negotiated a one-time fee (USD
40,000) to have Blue Future Filters oversee the installation of
the first filter and provide comprehensive
training on the workings of the filter to the local management
team. MIBW4A also planned to work with

Blue Future Filters for the local manufacture of slow sand
filters. The team believed if made locally, slow
sand filters would cost USD 250- almost halving the regular
price Blue Future charged.
Mobile banking, also an important facet of MIBW4A’s
technology platform, would be the primary
means to collect payments from the water vendors and to build
community among them. A joint study
by the Centre of Economic Policy Research and Telefonica
found that 97% of South American people
had access to a cell phone, most capable of running mobile
applications. MIB4A had contacted an Indian
firm to develop a mobile phone application that would allow
water vendors to make payments to the
company from their bank accounts. The use of mobile
technology meant that MIBW4A’s technicians
would not carry large amounts of cash. Further, it decoupled the
vendor service relationship from
collections, allowing MIBW4A technicians to work on behalf of
the vendors without the sticky issues that
surrounded bill collection.
3.3 Delivering The Service
MIBW4a expected to provide each water vendor in its network a

slow sand filter; the company was to
handle installation, maintenance, on-site water quality testing,
and after-purchase hygiene education.
The selection of water vendors was critical, Kaputt noted: ”We
were clear that we were only going
to engage with ’legal’ vendors, those who paid the city for the
access to water which they had.” While
the team had yet to formally specify the criteria they were
looking for in their technicians - those who
would maintain the filters, visit with the vendors, and educate
the community on good water hygiene-
they strongly felt the technicians had to be women. ”Women
have the knowledge of how the water sector
works in their communities,” Kaputt noted. Each technician was
expected to support 20 water vendors.
The service plan called for MIBW4A water vendors to use their
slow sand filter to produce clean water
and sell it in addition to the untreated water they typically sold.
Water customers typically brought water
containers from home, filling their containers at the vendor
station and carrying them home. MIBW4A
planned to provide end customers with either branded containers
or logo stickers to clearly identify
containers with MIBW4A’s treated water. MIBW4A’s

technicians would randomly sample water at its
vendor stations to ensure it was clean and met MIBW4A’s
standards. If the treated water were to fail
MIBW4A’s tests, technicians would be instructed to disable the
filter so that the vendor could not engage
in further sales.
3
In addition, the company planned to monitor the occurrence of
diarrhoea in its markets via household
surveys.
3.4 The Business Plan
Water vendors averaged 150 to 350 customers per day. The
physicians on the team concluded that each
customer needed at a minimum one litter of clean water per day
for their household. The team planned to
have 50 filters operating by the end of their first year of
operations, an additional 1,950 filters at the end
of year 2, and a further 1,000 filters operating by the end of the
third year. Each vendor would have one
filter, so the network of vendors was expected to eventually
grow to 3,000. After much market research,

the company decided to introduce its product, purified water, at
a price of USD 0.08 per litter. At this
price, once all 3,000 slow sand filters were operational, the
projected steady state unit sale of clean water,
assuming 150 customers, was 450,000 litters per day, or about
12% of the clean water market.
The major capital costs for the company were the slow sand
filters. By using the expertise of water
treatment specialists from Blue Future and MIB’s own
experience during year 1, the team predicted that
MIB4A would be able to locally manufacture filters beginning
in year 2 for approximately USD 250 per
filter: filters in year 1 would have to be imported at USD 400
per filter.
In addition, the team expected to incur capital costs associated
with purchasing motorcycles and
trucks needed to ferry technicians and equipment to the various
filter locations. The team planned on
purchasing 3, 97, and 50 motorcycles, respectively, in years 1
through 3. The cost of each motorcycle was
estimated at USD 2,500. Flatbed trucks were necessary for the
distribution of filters and filter servicing
equipment. MIBW4A would need to buy one truck in year 1,
twenty trucks in year 2, and nine additional

trucks in year 3 at the price of USD 12,500 per truck (see
Appendix for budgeted capital costs).
Capital expenditures needed to be depreciated in order to
estimate the per unit cost of water dis-
tributed, which in turn was important for the unit pricing of
water. The team expected the estimated life
of the slow sand filters to be 15 years and the vehicles five
years. Also, the team concluded that ”straight-
line depreciation,” allocating an equal amount of depreciated
capital in each period, was a reasonable
approximation of the use of filters and vehicles.
Operating costs included a USD 100 monthly salary for each
water service technician. Since MIBW4A
would install 50 filters the first year, the company would need
to hire three technicians. Therefore, the
annual costs for technicians would amount to USD 3,600 for
year 1. With the addition of more filters,
the annual costs for technicians would amount to USD 120,000
and USD180,000 for years 2 and 3,
respectively.
A local management team consisting of a chief operating officer
and several subordinates would draw
4

salaries of USD 120,000, USD 325,000 and USD 400,000 over
the first three years. MIBW4A also planned
to have a sales staff of 20 in years 2 and 3, with each
salesperson earning USD 150 a month (no sales staff
was planned in year 1). Thus, the annual costs of salespeople
would be USD 36,000 in years 2 and 3.
The budget also called for each filter to be tested weekly at an
expense of USD 2 per filter per week.
The estimated annual cost of testing for year 1 was USD 5,200,
and it was expected to grow to USD
208,000 and USD 312,000 by years 2 and 3 as more filters were
installed. In addition, the team projected
a USD 100 maintenance fee per filter per year, which included
replacing the sand in the filter. The annual
costs of maintenance for years 1, 2, and 3 were estimated at
USD 5,000, USD 200,000, and USD 300,000
respectively.
Marketing expenditures were planned to include advertising,
logo stickers, and consumer education.
Marketing costs would amount to USD 10,000, USD 25,000, and
USD 40,000, respectively, for the first
three years. In addition, the company planned on retaining a
local celebrity to serve as a brand ambas-

sador. Such an ambassador would be necessary to build local
trust in the MIBW4A filtration process.
The brand ambassador would be engaged on a three-year
contract entitling her to receive payments of
USD100,000 for years 1 and 2 and one percent of annual
revenues in year 3. There were also costs as-
sociated with operating the companys fleet of motorcycles and
trucks. Vehicle operating expenses were
expected to be USD 2,500, USD 65,000, and USD 110,000,
respectively, for the first three years.
There was considerable anxiety among the team about
experiences shared by other entrepreneurs in
South America about the ”informal cost of doing business” .
According to Transparency International,
most of the countries of the region rank among the most corrupt
country in the world . The team
knew that for MIBW4A to achieve a timely launch of its
operations, the company might need to engage
with local politicians and other officials. As undesirable as this
practice was, the team was struggling
with how to balance political realities with its social mission of
bringing clean water to the residents
An entrepreneur with experience in the region elaborated: ”In
the city there are political blocks and

each block has a leader who can help with access to the right
people and make important connections.
Unfortunately, one has to make a small contribution to engage
them. The police also are apt to pull
people over without just cause and, to be honest, one has to give
them a few dollars to be free to go.
One never knows what these informal costs will be. But one
needs to make an estimate and factor that
into budgets. On average, one should figure on these costs being
as high as 10% to 20% of a business’
revenues.”
A key challenge for the team was how to motivate, monitor, and
compensate its network of water
vendors. The water vendors were at the heart of the company:
they would be responsible for selling
the product and collecting the revenues. They were also the first
line of defence on quality control. The
5
team considered several possible incentive contracts with the
water vendors, including leasing the use
of filters for a flat fee and a profit sharing agreement. After
much deliberating, the team decided to

pursue a revenue sharing agreement. Under this agreement, the
water vendors would receive 20% of
the revenues associated with the sale of clean water. MIBW4A,
which would receive the other 80% of
revenues, and would be responsible for all of the costs
discussed above. With revenue sharing, MIBW4A
retained control over the price end-customers were charged for
the clean water. This gave the company
better market intelligence and flexibility; moreover, it allowed
the partners to ensure that their primary
goal of delivering clean water at affordable prices was not a
victim to price gouging vendors.
The key risk with revenue sharing was underreporting: given
their informational advantage, vendors
would have the means and incentives to underreport revenues to
MIBW4A. The company estimated
that underreporting would decrease its gross revenue by 10% to
15%. To mitigate this risk, MIBW4A
planned to randomly audit the vendors’ sales data. Another risk
with the revenue sharing agreement was
that it did not create a direct financial incentive for the vendors
to care about MIBW4A’s costs. The
company was particularly concerned about vendors abusing or
misusing the filter equipment (MIBW4A’s

key tangible asset). The founders were debating how to
incorporate in their financial projections any
contingencies for filter-related losses given vendor abuse.
4 Investor’s presentation
Based on projected capital and operating outlays, MIBW4A
estimated their external financing needs to
be about USD 200,000 for year 1 and USD 1,000,000 for year 2
(there were no external financing needs
in year 3 because year 3 growth was expected to be financed
through year 2 profits). They planned to
raise the year 1 funds through a 20% equity investment in
MIBW4A and the year 2 funds through a
one-year loan at a 10% interest charge, to be repaid at the end
of the year. In order to attract such a
sizeable investment in a country with very little foreign capital,
the team knew they would need to have
very sound financial projections. In anticipation of the meeting,
the company has send you a the below
narratives of their project and three years of projected financial
statements (Income Statements, Balance
Sheets, and Cash Flow Statements) which are provided to you as
an appendix.
Now is up to you to decide...

6
5 Appendices
5.1 Capital Costs, Years 1 to 3
5.2 Slow Sand Filter
7
5.3 Additional Accounting Information
1. Worksheet year 1
2. Worksheet year 2
3. Worksheet year 3
4. Financial Statements year 2
5. Financial Statements year 3
8
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Unit 2 Assignment: The Practical Chemistry of Elements
Why should you care about chemistry and how is it applicable
to your life? If you look at a sand dune from afar, you might
think it is made of a smooth, continuous material. Up close,
however, you can see that it is composed of tiny particles of
sand. In that same manner, everything around you—no matter
how smooth it may look—is composed of basic units called
atoms. You now know that atoms are tiny, indestructible
building blocks that are too small to be seen with the human
eye. However, imagine that you have developed a superpower
that allows you to see on the atomic level. At the atomic level,
you are able to see atoms and their interactions. Now imagine
that you see an oxygen atom and two hydrogen atoms.
· Will a compound form between the oxygen atom and the two
hydrogen atoms? If so, what is the name of the resulting
compound?
· What is the type of bonding that would occur between the
oxygen atom and the two hydrogen atoms? Explain your
reasoning.
Imagine you now see a group of potassium atoms and bromine
atoms and address the following questions:
· Predict whether a compound will result from the interaction
between the potassium and bromine atoms and explain your
reasoning. If so, what is the name of the compound?
· How do atoms obtain positive charges? How do atoms obtain

negative charges?
· Imagine that you are able to see the atoms that make up
KHC8 H4O4, known as potassium hydrogen phthalate.
· What are the elements present in potassium hydrogen
phthalate and how many atoms of each element are present?
Read the guidelines below for writing your Assignment.
Part 1: Reflective Essay
For this Assignment, you will write a reflective essay, which
should be between 400 and 500 words in length. Your essay
should include an introduction and conclusion. Within your
essay, you should address the questions within the Assignment
instructions above. Be sure to use correct scientific terminology
within your essay, including the following terms: atom, cation,
anion, ions, positive charge, negative charge, electrons,
bonding, shells, sharing, transfer, covalent, and compound.
Be sure to use APA formatting to cite all references used to
complete your essay and format your paper according to APA
guidelines.
For part 2 of this Assignment, you will complete the worksheet
below and submit it along with Part 1 of your Assignment.
Part 2: Complete the Unit 2 Assignment Worksheet found in
Doc Sharing.
For more help visit the Extra! Extra! section of this unit for
helpful resources on writing a thesis statement and solid
introductory and conclusion paragraphs. Examples of effective
strategies used in introductions and conclusions are provided to
help you write a strong assignment.
APA formatting and citation style:
Incorporate APA citations throughout the reflective essay as
well as a references section at the end of the assignment.
Review the APA quick reference guide on the left-hand sidebar
under course home for APA formatting and citation guidelines.
For additional information on APA guidelines and writing help
visit the Kaplan University Writing Center.
Submitting Your Assignments
When you are ready to submit your assignments click on the

Dropbox and complete the steps below:
· Click the link that says Submit an Assignment.
· In the “Submit to Basket” menu, select Unit 2: Assignment.
· In the “Comments” field, include at least the title of your
paper.
· Click the Add Attachments button.
· Follow the steps listed to attach your document. Be sure to
attach both your essay and the completed worksheet.
· To view your graded work, come back to the Dropbox or go to
the Gradebook after your instructor has evaluated it. Click the
Dropbox to access it.

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Part 2 Complete the worksheet below.Each element has a uniq.docx