R[a,b] is remann integralSolution Do you kno.pdf
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R[a,b] is remann integral Solution Do you know if f+g is also Riemann integrable? Because then we know from your previous question that (f+g)^2 is also Riemann integrable implying (f+g)^2 = f^2 + g^2 + 2fg => fg = -1/2(f^2 + g^2 - (f+g)^2) Is Riemann integrable (by composition and addition of Riemann integrability preserves it)..
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![R[a,b] is remann integral
Solution
Do you know if f+g is also Riemann integrable? Because then we know from your
previous question that (f+g)^2 is also Riemann integrable implying (f+g)^2 = f^2 + g^2 + 2fg =>
fg = -1/2(f^2 + g^2 - (f+g)^2) Is Riemann integrable (by composition and addition of Riemann
integrability preserves it).](https://image.slidesharecdn.com/rabisremannintegralsolutiondoyoukno-230327060621-1f403a7a/85/R-a-b-is-remann-integralSolution-Do-you-kno-pdf-1-320.jpg)
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Salad Toppings Donald Wheeler is ordering a salad at a Ruby Tuesday.pdf
Salad Toppings: Donald Wheeler is ordering a salad at a Ruby Tuesday restaurant. He can
purchase a salad consisting of just lettuce, or he can add any of the following items: cucumber,
onion, tomato, carrot, green pepper, olive, mushroom. How many different variations of a salad
are possible?
Solution
There are 7 different topping choices (ignore lettuce, since he has to get that), so we
need the number of subsets of a set with 7 elements: 2^n=2^7= 128 choices.
Sabrina is the virtual team leader of a group that will be creating .pdf
Sabrina is the virtual team leader of a group that will be creating new sign designs for a retail
customer. The team members are distributed in four different locations across the United States.
Two of the team members are from the same technical area where the signs are actually printed.
The remaining members are from the graphic arts group.
Sabrina schedules the first meeting to take place at the headquarters. Many of the members are
unable to attend the meeting in person because of travel constraints. Despite being aware of this,
Sabrina fails to reschedule or use other methods for the meeting. During the meeting, key
assignments are made to the members not present at the meeting. Consequently, several
deliverables are not completed. Sabrina is not fami liar with graphic design and mandates
deadlines that some feel are unrealistic.
Based on the scenario, complete the following tasks:
Solution.
Russia imports 5 billion Rubles of goods and exports 7 billion ruble.pdf
Russia imports 5 billion Rubles of goods and exports 7 billion rubles of goods. At the same time,
Russia imports 4 billion rubles of services, and Russia makes a 2 billion Ruble net unilateral
transfer to Albania. Net Foreign Investment Income. Russia\'s current account equals
Solution
Current account = (X-M) + NY + NCT
X = total exports = 7 billion rubles of goods
M = total imports = 5 billion rubles of goods and 4 billion rubles of services = 9 billion rules
NY = net income from abroad = not given
NCT = net current transfers = -2 billion rubles to Albania
Current account = (7 - 9 ) - 2 = -4 billion rubles.
Runoff isA. Change in soil moistureB. Change in groundwaterC..pdf
Runoff is:
A. Change in soil moisture
B. Change in groundwater
C. Precipitation or rainfall quantity
D. None of the above
Solution
Runoff is that part of the precipitation, snow melt, or irrigation water that appears in uncontrolled
surface streams, rivers, drains, or sewers. Runoff may be classified according to speed of
appearance after rainfall or melting snow as direct runoff or base runoff, and according to source
as surface runoff, storm interflow, or groundwater runoff.
D. None of the above.
Rudy Co. has total fixed costs of $520,000. A unit of product sells .pdf
Rudy Co. has total fixed costs of $520,000. A unit of product sells for $15 and variable costs per
unit are $11.
a) Prepare a contribution margin income statement showing predicted net income (loss) if Rudy
Co. sells 100,000 units for the year ended December 31.
b) At a minimum, how many units must Rudy Co. sell in order not to incur a loss?
Solution.
RSA cryptosytem Alice and Bob set up an RSA cryptosystem Bob choose.pdf
RSA cryptosytem Alice and Bob set up an RSA cryptosystem: Bob chooses the modulus 3131
and an encrypting exponent e = 7, and sends Alice the pair (m, e) = (3131, 7). Alice takes a two-
letter message, turns it into a four-digit number by replacing each letter by its place in the
alphabet (so A = 01, Z = 26), and sends Bob c = 1502. Bob knows that the decrypting exponent d
= 2143, so in order to find Alice\'s message, he needs to find 1502^2143 (mod 3131) Solve
Bob\'s problem in the following way: using that 3131 = 31 middot 101, reduce the problem to
that of finding two much smaller modular exponentiation problems. Then solve both problems.
Then solve a pair of congruences, one modulo 31 and one modulo 101, to find Alice\'s message.
Solution
Alice generates her RSA keys by selecting two primes: p=11 and q=13. The
modulusn=p×q=143. The totient of n (n)=(p1)x(q1)=120. She chooses 7 for her RSA public keye
and calculates her RSA private key using the Extended Euclidean Algorithm which gives her
103.
Bob wants to send Alice an encrypted message M so he obtains her RSA public key (n,e) which
in this example is (143, 7). His plaintext message is just the number 9 and is encrypted into
ciphertext C as follows:
Me mod n = 97 mod 143 = 48 = C
When Alice receives Bob’s message she decrypts it by using her RSA private key (d, n) as
follows:
Cd mod n = 48103 mod 143 = 9 = M
To use RSA keys to digitally sign a message, Alice would create a hash or message digest of her
message to Bob, encrypt the hash value with her RSA private key and add it to the message. Bob
can then verify that the message has been sent by Alice and has not been altered by decrypting
the hash value with her public key. If this value matches the hash of the original message, then
only Alice could have sent it (authentication and non-repudiation) and the message is exactly as
she wrote it (integrity). Alice could, of course, encrypt her message with Bob’s RSA public key
(confidentiality) before sending it to Bob. A digital certificate contains information that identifies
the certificate\'s owner and also contains the owner\'s public key. Certificates are signed by the
certificate authority that issues them, and can simplify the process of obtaining public keys and
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guessed at the correct order of these 7 colors.
If all orders are equally likely to have been guessed, what is the probability that the student
guessed the single correct order?
Solution
5040.
Ross and Rachel have just tied the knot. The probability that they.pdf
Ross and Rachel have just tied the knot. The probability
that they are happy each day depends on whether they were
happy or sad during the last two days, in the following fashion:
Last two days Happy Sad
HH [ .8 .2 ]
HS | .5 .5 |
SH | .7 .3 |
SS [ .4 .6 ]
For example, if the newlyweds were sad two days ago and
yesterday they were happy, then there is a 70% chance they
will be happy tomorrow and a 30% chance they will be sad
tomorrow. On what fraction of days will Ross and Rachel
be happy?
Solution
The probability of Ross and Rachel to be happy during a day is 7/10.
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Sabrina is the virtual team leader of a group that will be creating .pdf
Sabrina is the virtual team leader of a group that will be creating new sign designs for a retail
customer. The team members are distributed in four different locations across the United States.
Two of the team members are from the same technical area where the signs are actually printed.
The remaining members are from the graphic arts group.
Sabrina schedules the first meeting to take place at the headquarters. Many of the members are
unable to attend the meeting in person because of travel constraints. Despite being aware of this,
Sabrina fails to reschedule or use other methods for the meeting. During the meeting, key
assignments are made to the members not present at the meeting. Consequently, several
deliverables are not completed. Sabrina is not fami liar with graphic design and mandates
deadlines that some feel are unrealistic.
Based on the scenario, complete the following tasks:
Solution.
Russia imports 5 billion Rubles of goods and exports 7 billion ruble.pdf
Russia imports 5 billion Rubles of goods and exports 7 billion rubles of goods. At the same time,
Russia imports 4 billion rubles of services, and Russia makes a 2 billion Ruble net unilateral
transfer to Albania. Net Foreign Investment Income. Russia\'s current account equals
Solution
Current account = (X-M) + NY + NCT
X = total exports = 7 billion rubles of goods
M = total imports = 5 billion rubles of goods and 4 billion rubles of services = 9 billion rules
NY = net income from abroad = not given
NCT = net current transfers = -2 billion rubles to Albania
Current account = (7 - 9 ) - 2 = -4 billion rubles.
Runoff isA. Change in soil moistureB. Change in groundwaterC..pdf
Runoff is:
A. Change in soil moisture
B. Change in groundwater
C. Precipitation or rainfall quantity
D. None of the above
Solution
Runoff is that part of the precipitation, snow melt, or irrigation water that appears in uncontrolled
surface streams, rivers, drains, or sewers. Runoff may be classified according to speed of
appearance after rainfall or melting snow as direct runoff or base runoff, and according to source
as surface runoff, storm interflow, or groundwater runoff.
D. None of the above.
Rudy Co. has total fixed costs of $520,000. A unit of product sells .pdf
Rudy Co. has total fixed costs of $520,000. A unit of product sells for $15 and variable costs per
unit are $11.
a) Prepare a contribution margin income statement showing predicted net income (loss) if Rudy
Co. sells 100,000 units for the year ended December 31.
b) At a minimum, how many units must Rudy Co. sell in order not to incur a loss?
Solution.
RSA cryptosytem Alice and Bob set up an RSA cryptosystem Bob choose.pdf
RSA cryptosytem Alice and Bob set up an RSA cryptosystem: Bob chooses the modulus 3131
and an encrypting exponent e = 7, and sends Alice the pair (m, e) = (3131, 7). Alice takes a two-
letter message, turns it into a four-digit number by replacing each letter by its place in the
alphabet (so A = 01, Z = 26), and sends Bob c = 1502. Bob knows that the decrypting exponent d
= 2143, so in order to find Alice\'s message, he needs to find 1502^2143 (mod 3131) Solve
Bob\'s problem in the following way: using that 3131 = 31 middot 101, reduce the problem to
that of finding two much smaller modular exponentiation problems. Then solve both problems.
Then solve a pair of congruences, one modulo 31 and one modulo 101, to find Alice\'s message.
Solution
Alice generates her RSA keys by selecting two primes: p=11 and q=13. The
modulusn=p×q=143. The totient of n (n)=(p1)x(q1)=120. She chooses 7 for her RSA public keye
and calculates her RSA private key using the Extended Euclidean Algorithm which gives her
103.
Bob wants to send Alice an encrypted message M so he obtains her RSA public key (n,e) which
in this example is (143, 7). His plaintext message is just the number 9 and is encrypted into
ciphertext C as follows:
Me mod n = 97 mod 143 = 48 = C
When Alice receives Bob’s message she decrypts it by using her RSA private key (d, n) as
follows:
Cd mod n = 48103 mod 143 = 9 = M
To use RSA keys to digitally sign a message, Alice would create a hash or message digest of her
message to Bob, encrypt the hash value with her RSA private key and add it to the message. Bob
can then verify that the message has been sent by Alice and has not been altered by decrypting
the hash value with her public key. If this value matches the hash of the original message, then
only Alice could have sent it (authentication and non-repudiation) and the message is exactly as
she wrote it (integrity). Alice could, of course, encrypt her message with Bob’s RSA public key
(confidentiality) before sending it to Bob. A digital certificate contains information that identifies
the certificate\'s owner and also contains the owner\'s public key. Certificates are signed by the
certificate authority that issues them, and can simplify the process of obtaining public keys and
verifying the owner..
ROY G. BIV is a mnemonic device to remember that the color spectrum .pdf
ROY G. BIV is a mnemonic device to remember that the color spectrum goes Red, Orange,
Yellow, Green, Blue, Indigo, and Violet. A student failed to remember the mnemonic and
guessed at the correct order of these 7 colors.
If all orders are equally likely to have been guessed, what is the probability that the student
guessed the single correct order?
Solution
5040.
Ross and Rachel have just tied the knot. The probability that they.pdf
Ross and Rachel have just tied the knot. The probability
that they are happy each day depends on whether they were
happy or sad during the last two days, in the following fashion:
Last two days Happy Sad
HH [ .8 .2 ]
HS | .5 .5 |
SH | .7 .3 |
SS [ .4 .6 ]
For example, if the newlyweds were sad two days ago and
yesterday they were happy, then there is a 70% chance they
will be happy tomorrow and a 30% chance they will be sad
tomorrow. On what fraction of days will Ross and Rachel
be happy?
Solution
The probability of Ross and Rachel to be happy during a day is 7/10.
Rory, Elyse, Jason, Jodi, and Sarah are each going to host a class p.pdf
Rory, Elyse, Jason, Jodi, and Sarah are each going to host a class party after each exam. The host
for each party will be randomly selected to give a party after each one of the five exams.
If Elyse and Jodi are roommates, what is the probability that parties for these two students are
back to back?
Solution
number of ways to give parties: 5x4x3x2x1 = 5! =120
number of ways to give parties for Elyse and Jodi back to back: 2*4! = 48
probability = 48/120 = 2/5 = 0.4.
Rose Corporation acquired 100 percent of Lilly Company’s outstanding.pdf
Rose Corporation acquired 100 percent of Lilly Company’s outstanding common stock on
January 1, for $880,000 in cash. Lilly reported net assets with a carrying amount of $560,000 at
that time. Some of Lilly’s assets had fair values that differed from book values as follows:
Book
Values
Fair
Values
Trademarks (indefinite life)
$
96,000
$
256,000
Customer relationships (5-year life)
0
120,000
Equipment (10-year life)
547,200
499,200
Rose computed income from Lilly using the Equity Method.
Following are financial statements at the end of the first year for these two companies
prepared from their separately maintained accounting systems. Credit balances are indicated by
parentheses.
Rose
Lilly
Revenues
$
(1,800,000)
$
(832,000)
Cost of goods sold
480,000
364,800
Depreciation expense
120,000
112,000
Amortization expense
40,000
0
Income from Lilly
(336,000)
0
Net income
$
(1,496,000)
$
(355,200)
Retained earnings 1/1
$
(1,120,000)
$
(400,000)
Net income
(1,496,000)
(355,200)
Dividends paid
227,200
128,000
Retained earnings 12/31
$
(2,388,800)
$
(627,200)
Cash
$
296,000
$
168,000
Receivables
360,000
89,600
Inventory
280,000
216,000
Investment in Lilly
1,088,000
0
Trademarks
758,400
96,000
Customer relationships
0
0
Equipment (net)
1,480,000
435,200
Goodwill
0
0
Total assets
$
4,262,400
$
1,004,800
Liabilities
$
(1,233,600)
$
(217,600)
Common stock
(640,000)
(160,000)
Retained earnings 12/31
(2,388,800)
(627,200)
Total liabilities and equity
$
(4,262,400)
$
(1,004,800)
Determine the amount of Amortization Expense to be reported for this business combination for
the year ending December 31.
Determine the amount of Depreciation Expense to be reported for this business combination for
the year ending December 31.
Determine the amount of Income from Lilly to be reported for this business combination for the
year ending December 31.
Determine the amount of Dividends Paid to be reported for this business combination for the
year ending December 31.
Determine the amount of Reatained Earnings to be reported for this business combination at
December 31.
Rose Corporation acquired 100 percent of Lilly Company’s outstanding common stock on
January 1, for $880,000 in cash. Lilly reported net assets with a carrying amount of $560,000 at
that time. Some of Lilly’s assets had fair values that differed from book values as follows:
Solution
(a) Amortization
Total amortization expense for the business combination
= Amortization of Rose + Amortization expense of Lilly (Book value) + Amortization expense
of Lilly for Fair value adjustment.
Fair value adjustments:
a. Customer relationship = $120,000 / 5 = $24,000
So, Amortization Expense = $40,000 + 0 + $24,000 = $64,000
(2) Depreciation
Total Depreciation expense for the business combination
= Depreciation of Rose + Depreciation expense of Lilly (Book value) + Depreciation expense of
Lilly for Fair value adjustment.
Fair value adjustments:
a. Equipment = $(499,200 - 547,200) / 10 = - $4,800
So, Depreciation Expense = $12.
Ronald is about to roll his two dice again. What are the odds of ha.pdf
Ronald is about to roll his two dice again. What are the odds of having the total of the sum of
the digits that land be in the double digits (i.e. either 10, 11, or 12)?
Solution
P = 3/36 as only three are favorable outcomes odds in favour = 3/33 odds in
against = 33/3.
Romeo and Juliet plan to meet each other at the Theta Pond on the Va.pdf
Romeo and Juliet plan to meet each other at the Theta Pond on the Valentine’s Day. Assume that
they arrive independently at random times between 5:00 pm and 6:00 pm (uniform distribution),
and due to the cold weather, they agree not to wait more than 20 minutes for the other.
(a) Find the probability that they will meet.
(b) If Romeo arrives first, and Juliet arrives within 20 minutes (they meet each other!), find
Romeo’s expected waiting time under these conditions.
(c) Forget the conditions in (b), find Romeo’s overall expected waiting time.
Solution
a)probality = 20/60 =1/3 b) expected waiting =20 minute c) oveall waitin = 60-20
=40.
Robert has eight guests, two of whom are Jim and John. If the guests.pdf
Robert has eight guests, two of whom are Jim and John. If the guests will arrive in a random
order, what is the probability that John will not arrive right after Jim?
Solution
Probability that John arrives right after Jim = 7! / 8! = 1/8
Probability that John not arrives right after Jim = 1 - Probability that John arrives right after Jim
= 1 - 1/8
= 7/8.
ROA2The net profit margin for a company is 26.2 , the asset turno.pdf
ROA2
The net profit margin for a company is 26.2 %, the asset turnover is 0.877, the equity multiplier
is 1.573, and the dividend payout rate is 19 %. What is the return on assets? Show Your Work!
(Answer to the nearest tenth of a percent, i.e. 12.3 without the % sign).
Solution
Net profit margin = Net profit / Sales = 0.262
Asset turnover = Sales / Assets = 0.877 times
Therefore Return on assets = Net profit / Assets = Net profit margin x Asset turnover = 0.262 x
0.877 = 0.2297 or 22.9% or 23% approx.
Robert Corp. sponsors a defined benefit pension plan for its employe.pdf
Robert Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2014, the
following balances related to this plan:
As a result of the operation of the plan during 2014, the actuary provided the following
additional data at December 31, 2014:
Instructions:
(a) Compute pension expense for Robert Corp. for the year 2014 by preparing a pension
worksheet that shows the journal entry for pension expense.
(b) Indicate the pension amounts reported in the financial statements.Plan assets (market related
value$170,000Projected benefit obligation$340,000Pension asset/liability$170,000 cr.Prior
service cost$100,000OCI-Loss$39,000
Solution
Interest cost = Beginning PBO × Interest rate
= $340,000 × 7%
= $23,800
Service cost = $45,000
Expected returns on pension fund = Beginning plan assets × Expected rate
= $170,000 × 8%
= $13,600
Net pension expense = Interest cost + Service cost – Expected returns on pension fund
= $23,800 + $45,000 - $13,600
= $55,200
a.
Journal
Date
Account titles
P.ref
Debit
Credit
31/12/14
Pension expense
$55,200
Pension related asset/liability
$55,200
To record 2014 pension expense
b.
Pension expense $55,200 should be reported in the income statement of 31/12/2014.
Balance sheet items would as below:
Projected benefit obligation (31/12/2014) = Beginning PBO + Service cost + Interest cost –
Retirement benefits paid
= $340,000 + $45,000 + $23,800 - $51,000
= $357,800
Fair value (31/12/2014) = Beginning fair value + Employer contribution – Retirement benefits
paid + Actual returns
= $170,000 + $85,000 - $51,000 + $27,000
= $231,000
Date
Account titles
P.ref
Debit
Credit
31/12/14
Pension expense
$55,200
Pension related asset/liability
$55,200
To record 2014 pension expense.
River Forest, Inc., has 5,000 shares of 6, $100 par value, noncumul.pdf
River Forest, Inc., has 5,000 shares of 6%, $100 par value, noncumulative preferred stock and
50,000 shares of $1 par value common stock outstanding at December 31, 2014. If the board of
directors declares a $100,000 dividend, the A) preferred stockholders will receive 1/10th of what
the common stockholders will receive. B) preferred stockholders will receive the entire
$100,000. C) $30,000 will be held as restricted retained earnings and paid out at some future
date. D) preferred stockholders will receive $30,000 and the common stockholders will receive
$70,000.
Solution
Answer- d- Out of the $ 100000 dividend declared
Preference shareholders will receive $ 30000 ( 5000*100*6/1000 first [as preference
shareholders have preference over common stockholders in receipt of dividends]
and the balance $ 70000 will be distributed to common stockholders..
Risk management is made up of primary and secondary activities. Whic.pdf
Risk management is made up of primary and secondary activities. Which of the following is an
example of a secondary activity?
a) Risk analysis data
b) Risk assessment
c) Risk mitigation
d) Risk methodology
Solution
a. Risk management must often rely on speculation, best guesses, incomplete data, and many
unproven assumptions. The risk-based data are another source of uncertainty and are an example
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risk in securites trading are?
Solution
Hi,
The biggest risk in securing trade is the price and liquidity risk. The price of any company is
very uncertain and it may go up or down so there is an inherent risk that losses may be incurred
as a result of buying and selling securities. Another risk is the beta risk. Beta risk is the risk
which affets the market as a whole. The risks cannot be diversified by investing in different
securities..
rev 04_17_2012.pdf
rev: 04_17_2012
Solution
a) two tailed test
b)reject H0 if z is out of interval(-1.65, 1.65)
c)test value=101-99.3/(sqrt(4.6^2/40+4^2/47))=1.59
d)we fail to reject H0
e) p value=0.1130.
Richard has just been given a ten-question multiple choice test in h.pdf
Richard has just been given a ten-question multiple choice test in his history class. Each question
has five answers only one of which is correct. Since Richard has not attended class recently, he
does not know any of the answers. Assume that Richard guesses randomly on all ten questions.
What is the probability that he answers at least one question correctly?
Solution
P(he answers at least one question correctly)
= 1 - P(he answers all incorrectly)
= 1 - (4/5)^10
= 0.8926.
Review the main principles of effective listening, and select two (2.pdf
Review the main principles of effective listening, and select two (2) listening skills that you do
well and two (2) listening skills upon which you could improve. Next, create a scenario in which
you could implement the improvements that you have selected. List References
Solution
(2).1 Listening is the ability to accurately receive and interpret messages in the communication
process.
Listening is key to all effective communication, without the ability to listen effectively messages
are easily misunderstood.
Review the list of Statistical Process Control (SPC) Tools below.C.pdf
Review the list of Statistical Process Control (SPC) Tools below.
Check Sheet
Scatter Diagram
Pareto Chart
Histogram Process
Flow Diagram.
Which of them is best describes a schematic diagram that shows the flow of the product or
service through the various activities?
Solution
PROCESS FLOW DIAGRAM: A schematic diagram that shows the flow of the product or
service as it moves through the various processing stations or operations.
Results-based training does not focus on which of the followinga..pdf
Results-based training does not focus on which of the following?
a. Roles and responsibilities
b. Understanding levels
c. Job titles
d. Backgrounds
Solution
c. Job titles
The results-based training focuses on job functions or roles and responsibilities, not job titles,
and recognizes that individuals have unique backgrounds, and therefore, different levels of
understanding..
Results from the 2000 census showed that 42 of grandparents are the.pdf
Results from the 2000 census showed that 42% of grandparents are the primary caretakers of a
grandchild. If four unrelated grandparents are contacted at random, what is the probability that
all four are the primary caretaker of a grandchild?
Solution
The probability is (0.42)^4=0.03111696.
Restrictions on retained earnings generallyAare reported on the b.pdf
Restrictions on retained earnings generally:
Aare reported on the balance sheetBare reported on the income statementCare disclosed in the
notes to the financial statementsDare ignored in the financial statementsRestrictions on retained
earnings generally:
Aare reported on the balance sheetBare reported on the income statementCare disclosed in the
notes to the financial statementsDare ignored in the financial statements
Solution
Retained Earnings are past profits of the company, which they use in declaring dividend to the
shareholders, setting off any extraordinary losses, to maintain the debt equity ratio / Total Asset
to Equity Ratio, for expanding the business, for avoiding interest cost in case of additional
capital requirement, etc.
Any restriction on retained earning is surely a reportable concern and should be highlighted on
the face of the balance sheet. Being such a material item for the stakeholders, this should also be
disclosed separately in notes to the financial statements as well accompanying the balance sheet..
Rodney and Alice Jones have three smallchildren, ranging in age fr.pdf
Rodney and Alice Jones have three small
children, ranging in age from 5 to 10. One child is blind and needs special care. Rodney works as
an accountant for a large CPA firm and has gross income of $45,000. Alice is a lawyer with a
national law firm and earns $48,000. Rodney’s parents are quite old, and he and his two brothers
entirely support them according to the following percentages:
Rodney
45%
Steven
40%
Robert
15%
The brothers decide that in 2013 Rodney should be allowed to declare his parents as
dependents.
Rodney’s employer provides group-term life insurance at twice the employee’s annual salary.
Rodney is 40 years of age.
During 2013, Rodney and Alice receive the following dividends on their jointly held
investments:
Dividends from Mexico Inc. (Mexican Corp.)
$700
Dividends from Widget Steel Corp.
150
They received interest income from the following investments:
Interest on State of Ohio highway bonds
$800
Interest on deposits in savings and loans
400
The Joneses have itemized deductions of $15,000. Compute their taxable income.
Solution.
Roger Bhd’s common stock is selling for $ 29.50 and recently paid di.pdf
Roger Bhd’s common stock is selling for $ 29.50 and recently paid dividends of $ 1.75 per share.
The company has an expected growth rate of 4 percent.
(a) What is the stock’s expected rate of return? (4 Marks)
(b) Should you make the investment if your required rate of return is 14 percent? (6 Marks)
(c) Why preferred stock is often said as a hybrid security? Explain the characteristics of preferred
stock compared with common stock and bonds. (10 marks)
Solution
(a) What is the stock’s expected rate of return? (4 Marks)
stock’s expected rate of return = D0*(1+g)/Stock Price + g
stock’s expected rate of return = 1.75*(1+4%)/29.50 + 4%
stock’s expected rate of return = 10.17%
(b) Should you make the investment if your required rate of return is 14 percent? (6 Marks)
No , You Should not make the investment if your required rate of return is 14 percent as the
stock’s expected rate of return is 10.17% which is much lower than required rate, hence projects
NPV would be negative the would not be Viable
(c) Why preferred stock is often said as a hybrid security? Explain the characteristics of preferred
stock compared with common stock and bonds. (10 marks)
Preferred stock is often said as a hybrid security because it is having some feature of common
stock as well as of Bond but its having a fixed income in form of Dividend.
The characteristics of preferred stock compared with common stock and bonds are :
Prferred Stock has a feature of Convertible i.e It might be converted from it to Common Stock
Prefered Stockholder are sometime issue to participate in dividend in excess of fixed rate of
Dividend
Preffered Stock has a feature of Cummulative dividend, where the holder may earn their income
even on los.
Restaurateur Denny Valentine is evaluating two sites, Raymondville a.pdf
Restaurateur Denny Valentine is evaluating two sites, Raymondville and Rosenberg, for his next
restaurant. He wants to prove that Raymondville residents (population 1) dine out more often
than Rosenberg residents (population 2). Denny plans to test this hypothesis using a random
sample of 81 families from each suburb. His null hypothesis is __________. s12 < s22
m1- ?2????? p1
Solution
p1-p2=0.
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Operation Blue Star - Saka Neela Tara
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
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Rory, Elyse, Jason, Jodi, and Sarah are each going to host a class p.pdf
Rory, Elyse, Jason, Jodi, and Sarah are each going to host a class party after each exam. The host
for each party will be randomly selected to give a party after each one of the five exams.
If Elyse and Jodi are roommates, what is the probability that parties for these two students are
back to back?
Solution
number of ways to give parties: 5x4x3x2x1 = 5! =120
number of ways to give parties for Elyse and Jodi back to back: 2*4! = 48
probability = 48/120 = 2/5 = 0.4.
Rose Corporation acquired 100 percent of Lilly Company’s outstanding.pdf
Rose Corporation acquired 100 percent of Lilly Company’s outstanding common stock on
January 1, for $880,000 in cash. Lilly reported net assets with a carrying amount of $560,000 at
that time. Some of Lilly’s assets had fair values that differed from book values as follows:
Book
Values
Fair
Values
Trademarks (indefinite life)
$
96,000
$
256,000
Customer relationships (5-year life)
0
120,000
Equipment (10-year life)
547,200
499,200
Rose computed income from Lilly using the Equity Method.
Following are financial statements at the end of the first year for these two companies
prepared from their separately maintained accounting systems. Credit balances are indicated by
parentheses.
Rose
Lilly
Revenues
$
(1,800,000)
$
(832,000)
Cost of goods sold
480,000
364,800
Depreciation expense
120,000
112,000
Amortization expense
40,000
0
Income from Lilly
(336,000)
0
Net income
$
(1,496,000)
$
(355,200)
Retained earnings 1/1
$
(1,120,000)
$
(400,000)
Net income
(1,496,000)
(355,200)
Dividends paid
227,200
128,000
Retained earnings 12/31
$
(2,388,800)
$
(627,200)
Cash
$
296,000
$
168,000
Receivables
360,000
89,600
Inventory
280,000
216,000
Investment in Lilly
1,088,000
0
Trademarks
758,400
96,000
Customer relationships
0
0
Equipment (net)
1,480,000
435,200
Goodwill
0
0
Total assets
$
4,262,400
$
1,004,800
Liabilities
$
(1,233,600)
$
(217,600)
Common stock
(640,000)
(160,000)
Retained earnings 12/31
(2,388,800)
(627,200)
Total liabilities and equity
$
(4,262,400)
$
(1,004,800)
Determine the amount of Amortization Expense to be reported for this business combination for
the year ending December 31.
Determine the amount of Depreciation Expense to be reported for this business combination for
the year ending December 31.
Determine the amount of Income from Lilly to be reported for this business combination for the
year ending December 31.
Determine the amount of Dividends Paid to be reported for this business combination for the
year ending December 31.
Determine the amount of Reatained Earnings to be reported for this business combination at
December 31.
Rose Corporation acquired 100 percent of Lilly Company’s outstanding common stock on
January 1, for $880,000 in cash. Lilly reported net assets with a carrying amount of $560,000 at
that time. Some of Lilly’s assets had fair values that differed from book values as follows:
Solution
(a) Amortization
Total amortization expense for the business combination
= Amortization of Rose + Amortization expense of Lilly (Book value) + Amortization expense
of Lilly for Fair value adjustment.
Fair value adjustments:
a. Customer relationship = $120,000 / 5 = $24,000
So, Amortization Expense = $40,000 + 0 + $24,000 = $64,000
(2) Depreciation
Total Depreciation expense for the business combination
= Depreciation of Rose + Depreciation expense of Lilly (Book value) + Depreciation expense of
Lilly for Fair value adjustment.
Fair value adjustments:
a. Equipment = $(499,200 - 547,200) / 10 = - $4,800
So, Depreciation Expense = $12.
Ronald is about to roll his two dice again. What are the odds of ha.pdf
Ronald is about to roll his two dice again. What are the odds of having the total of the sum of
the digits that land be in the double digits (i.e. either 10, 11, or 12)?
Solution
P = 3/36 as only three are favorable outcomes odds in favour = 3/33 odds in
against = 33/3.
Romeo and Juliet plan to meet each other at the Theta Pond on the Va.pdf
Romeo and Juliet plan to meet each other at the Theta Pond on the Valentine’s Day. Assume that
they arrive independently at random times between 5:00 pm and 6:00 pm (uniform distribution),
and due to the cold weather, they agree not to wait more than 20 minutes for the other.
(a) Find the probability that they will meet.
(b) If Romeo arrives first, and Juliet arrives within 20 minutes (they meet each other!), find
Romeo’s expected waiting time under these conditions.
(c) Forget the conditions in (b), find Romeo’s overall expected waiting time.
Solution
a)probality = 20/60 =1/3 b) expected waiting =20 minute c) oveall waitin = 60-20
=40.
Robert has eight guests, two of whom are Jim and John. If the guests.pdf
Robert has eight guests, two of whom are Jim and John. If the guests will arrive in a random
order, what is the probability that John will not arrive right after Jim?
Solution
Probability that John arrives right after Jim = 7! / 8! = 1/8
Probability that John not arrives right after Jim = 1 - Probability that John arrives right after Jim
= 1 - 1/8
= 7/8.
ROA2The net profit margin for a company is 26.2 , the asset turno.pdf
ROA2
The net profit margin for a company is 26.2 %, the asset turnover is 0.877, the equity multiplier
is 1.573, and the dividend payout rate is 19 %. What is the return on assets? Show Your Work!
(Answer to the nearest tenth of a percent, i.e. 12.3 without the % sign).
Solution
Net profit margin = Net profit / Sales = 0.262
Asset turnover = Sales / Assets = 0.877 times
Therefore Return on assets = Net profit / Assets = Net profit margin x Asset turnover = 0.262 x
0.877 = 0.2297 or 22.9% or 23% approx.
Robert Corp. sponsors a defined benefit pension plan for its employe.pdf
Robert Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2014, the
following balances related to this plan:
As a result of the operation of the plan during 2014, the actuary provided the following
additional data at December 31, 2014:
Instructions:
(a) Compute pension expense for Robert Corp. for the year 2014 by preparing a pension
worksheet that shows the journal entry for pension expense.
(b) Indicate the pension amounts reported in the financial statements.Plan assets (market related
value$170,000Projected benefit obligation$340,000Pension asset/liability$170,000 cr.Prior
service cost$100,000OCI-Loss$39,000
Solution
Interest cost = Beginning PBO × Interest rate
= $340,000 × 7%
= $23,800
Service cost = $45,000
Expected returns on pension fund = Beginning plan assets × Expected rate
= $170,000 × 8%
= $13,600
Net pension expense = Interest cost + Service cost – Expected returns on pension fund
= $23,800 + $45,000 - $13,600
= $55,200
a.
Journal
Date
Account titles
P.ref
Debit
Credit
31/12/14
Pension expense
$55,200
Pension related asset/liability
$55,200
To record 2014 pension expense
b.
Pension expense $55,200 should be reported in the income statement of 31/12/2014.
Balance sheet items would as below:
Projected benefit obligation (31/12/2014) = Beginning PBO + Service cost + Interest cost –
Retirement benefits paid
= $340,000 + $45,000 + $23,800 - $51,000
= $357,800
Fair value (31/12/2014) = Beginning fair value + Employer contribution – Retirement benefits
paid + Actual returns
= $170,000 + $85,000 - $51,000 + $27,000
= $231,000
Date
Account titles
P.ref
Debit
Credit
31/12/14
Pension expense
$55,200
Pension related asset/liability
$55,200
To record 2014 pension expense.
River Forest, Inc., has 5,000 shares of 6, $100 par value, noncumul.pdf
River Forest, Inc., has 5,000 shares of 6%, $100 par value, noncumulative preferred stock and
50,000 shares of $1 par value common stock outstanding at December 31, 2014. If the board of
directors declares a $100,000 dividend, the A) preferred stockholders will receive 1/10th of what
the common stockholders will receive. B) preferred stockholders will receive the entire
$100,000. C) $30,000 will be held as restricted retained earnings and paid out at some future
date. D) preferred stockholders will receive $30,000 and the common stockholders will receive
$70,000.
Solution
Answer- d- Out of the $ 100000 dividend declared
Preference shareholders will receive $ 30000 ( 5000*100*6/1000 first [as preference
shareholders have preference over common stockholders in receipt of dividends]
and the balance $ 70000 will be distributed to common stockholders..
Risk management is made up of primary and secondary activities. Whic.pdf
Risk management is made up of primary and secondary activities. Which of the following is an
example of a secondary activity?
a) Risk analysis data
b) Risk assessment
c) Risk mitigation
d) Risk methodology
Solution
a. Risk management must often rely on speculation, best guesses, incomplete data, and many
unproven assumptions. The risk-based data are another source of uncertainty and are an example
of a secondary activity..
risk in securites trading areSolutionHi,The biggest risk in.pdf
risk in securites trading are?
Solution
Hi,
The biggest risk in securing trade is the price and liquidity risk. The price of any company is
very uncertain and it may go up or down so there is an inherent risk that losses may be incurred
as a result of buying and selling securities. Another risk is the beta risk. Beta risk is the risk
which affets the market as a whole. The risks cannot be diversified by investing in different
securities..
rev 04_17_2012.pdf
rev: 04_17_2012
Solution
a) two tailed test
b)reject H0 if z is out of interval(-1.65, 1.65)
c)test value=101-99.3/(sqrt(4.6^2/40+4^2/47))=1.59
d)we fail to reject H0
e) p value=0.1130.
Richard has just been given a ten-question multiple choice test in h.pdf
Richard has just been given a ten-question multiple choice test in his history class. Each question
has five answers only one of which is correct. Since Richard has not attended class recently, he
does not know any of the answers. Assume that Richard guesses randomly on all ten questions.
What is the probability that he answers at least one question correctly?
Solution
P(he answers at least one question correctly)
= 1 - P(he answers all incorrectly)
= 1 - (4/5)^10
= 0.8926.
Review the main principles of effective listening, and select two (2.pdf
Review the main principles of effective listening, and select two (2) listening skills that you do
well and two (2) listening skills upon which you could improve. Next, create a scenario in which
you could implement the improvements that you have selected. List References
Solution
(2).1 Listening is the ability to accurately receive and interpret messages in the communication
process.
Listening is key to all effective communication, without the ability to listen effectively messages
are easily misunderstood.
Review the list of Statistical Process Control (SPC) Tools below.C.pdf
Review the list of Statistical Process Control (SPC) Tools below.
Check Sheet
Scatter Diagram
Pareto Chart
Histogram Process
Flow Diagram.
Which of them is best describes a schematic diagram that shows the flow of the product or
service through the various activities?
Solution
PROCESS FLOW DIAGRAM: A schematic diagram that shows the flow of the product or
service as it moves through the various processing stations or operations.
Results-based training does not focus on which of the followinga..pdf
Results-based training does not focus on which of the following?
a. Roles and responsibilities
b. Understanding levels
c. Job titles
d. Backgrounds
Solution
c. Job titles
The results-based training focuses on job functions or roles and responsibilities, not job titles,
and recognizes that individuals have unique backgrounds, and therefore, different levels of
understanding..
Results from the 2000 census showed that 42 of grandparents are the.pdf
Results from the 2000 census showed that 42% of grandparents are the primary caretakers of a
grandchild. If four unrelated grandparents are contacted at random, what is the probability that
all four are the primary caretaker of a grandchild?
Solution
The probability is (0.42)^4=0.03111696.
Restrictions on retained earnings generallyAare reported on the b.pdf
Restrictions on retained earnings generally:
Aare reported on the balance sheetBare reported on the income statementCare disclosed in the
notes to the financial statementsDare ignored in the financial statementsRestrictions on retained
earnings generally:
Aare reported on the balance sheetBare reported on the income statementCare disclosed in the
notes to the financial statementsDare ignored in the financial statements
Solution
Retained Earnings are past profits of the company, which they use in declaring dividend to the
shareholders, setting off any extraordinary losses, to maintain the debt equity ratio / Total Asset
to Equity Ratio, for expanding the business, for avoiding interest cost in case of additional
capital requirement, etc.
Any restriction on retained earning is surely a reportable concern and should be highlighted on
the face of the balance sheet. Being such a material item for the stakeholders, this should also be
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Rodney and Alice Jones have three smallchildren, ranging in age fr.pdf
Rodney and Alice Jones have three small
children, ranging in age from 5 to 10. One child is blind and needs special care. Rodney works as
an accountant for a large CPA firm and has gross income of $45,000. Alice is a lawyer with a
national law firm and earns $48,000. Rodney’s parents are quite old, and he and his two brothers
entirely support them according to the following percentages:
Rodney
45%
Steven
40%
Robert
15%
The brothers decide that in 2013 Rodney should be allowed to declare his parents as
dependents.
Rodney’s employer provides group-term life insurance at twice the employee’s annual salary.
Rodney is 40 years of age.
During 2013, Rodney and Alice receive the following dividends on their jointly held
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Dividends from Mexico Inc. (Mexican Corp.)
$700
Dividends from Widget Steel Corp.
150
They received interest income from the following investments:
Interest on State of Ohio highway bonds
$800
Interest on deposits in savings and loans
400
The Joneses have itemized deductions of $15,000. Compute their taxable income.
Solution.
Roger Bhd’s common stock is selling for $ 29.50 and recently paid di.pdf
Roger Bhd’s common stock is selling for $ 29.50 and recently paid dividends of $ 1.75 per share.
The company has an expected growth rate of 4 percent.
(a) What is the stock’s expected rate of return? (4 Marks)
(b) Should you make the investment if your required rate of return is 14 percent? (6 Marks)
(c) Why preferred stock is often said as a hybrid security? Explain the characteristics of preferred
stock compared with common stock and bonds. (10 marks)
Solution
(a) What is the stock’s expected rate of return? (4 Marks)
stock’s expected rate of return = D0*(1+g)/Stock Price + g
stock’s expected rate of return = 1.75*(1+4%)/29.50 + 4%
stock’s expected rate of return = 10.17%
(b) Should you make the investment if your required rate of return is 14 percent? (6 Marks)
No , You Should not make the investment if your required rate of return is 14 percent as the
stock’s expected rate of return is 10.17% which is much lower than required rate, hence projects
NPV would be negative the would not be Viable
(c) Why preferred stock is often said as a hybrid security? Explain the characteristics of preferred
stock compared with common stock and bonds. (10 marks)
Preferred stock is often said as a hybrid security because it is having some feature of common
stock as well as of Bond but its having a fixed income in form of Dividend.
The characteristics of preferred stock compared with common stock and bonds are :
Prferred Stock has a feature of Convertible i.e It might be converted from it to Common Stock
Prefered Stockholder are sometime issue to participate in dividend in excess of fixed rate of
Dividend
Preffered Stock has a feature of Cummulative dividend, where the holder may earn their income
even on los.
Restaurateur Denny Valentine is evaluating two sites, Raymondville a.pdf
Restaurateur Denny Valentine is evaluating two sites, Raymondville and Rosenberg, for his next
restaurant. He wants to prove that Raymondville residents (population 1) dine out more often
than Rosenberg residents (population 2). Denny plans to test this hypothesis using a random
sample of 81 families from each suburb. His null hypothesis is __________. s12 < s22
m1- ?2????? p1
Solution
p1-p2=0.
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Normal Labour/ Stages of Labour/ Mechanism of Labour
R[a,b] is remann integralSolution Do you kno.pdf
- 1. R[a,b] is remann integral Solution Do you know if f+g is also Riemann integrable? Because then we know from your previous question that (f+g)^2 is also Riemann integrable implying (f+g)^2 = f^2 + g^2 + 2fg => fg = -1/2(f^2 + g^2 - (f+g)^2) Is Riemann integrable (by composition and addition of Riemann integrability preserves it).