The number of permutations of the letters of the word RICOCHET such t.pdf
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The number of permutations of the letters of the word RICOCHET such that no letter occurs in the same position in the permuted word as in the original. Solution Number of way to arrange C\'s in the given eight positions, such that they don\'t appear in their original positions, are: 8C2 -14 = 28 - 14 = 14 Out of remaining 6 letters 4 can be arranged in the remaining 4 positions such that they don\'t appear in their original positions are (4!/2) = 24/2 = 12 Remaining 2 letters can be arranged in the remaining two positions such that they don\'t reappear in their original positions in (2!/2) = 1 way Therefore, total number of ways to arrange the letters of the given word, such that none of the letters appear in its original position, are 12*14*1 = 168 Therefore, final answer is 168..
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H&M The Challenges of Global Expansion and the Move to adopt Intern.pdf
H&M: The Challenges of Global Expansion and the Move to adopt International Financial
Reporting standards Hennes & Mauritz AB (also known as H&M) , the Swedish MNE that is a
trendsetter in the latest fashion trends, has a stated goal “to give customers unbeatable value by
offering fashion and quality at the best price.” It doesn’t own any factories, but rather outsources
production to independent suppliers, primarily in Asia and Europe. H&M also rents space from
international and local landlords rather than owning its own stores. H&M is a major firm in the
apparel retail market where fashion trends are critical and where goods move quickly. In this
industry, the key buyers are consumers, and the key suppliers are clothing manufacturers and
wholesalers, and designers are king and a fast, well-organized supply chain is essential.
Depending on the individual firm strategy, the apparel retail market doesn’t have to be capital
intensive, but the largest players in the industry are very international, both in retail footprint and
suppliers. The biggest companies in the industry are U.S.-based The Gap, H&M, and Spain-
based Industria de Diseno Textil, S.A. (Inditex), better known by its flagship brand, Zara. All
three companies have different store brands: Gap, Banana Republic, Old Navy, and Athleta for
The Gap; H&M, COS (collection of style), Monki, Weekday, and Cheap Monday for H&M; and
Zara, Bershka, Pull and bear, Massimo Dutti, Stradivarius, Oysho, Zara Home and Uterque for
Inditex. Both of H&M’s competitors are very international. H&M operates about 2,800 stores in
49 markets, whereas The Gap operates 3,100 company stores and over 300 franchise stores
worldwide, and Inditex operates in a network of over 5,000 stores in 77 countries. Zara has the
largest geographic spread within Inditex with stores in 74 countries. Hennes & Mauritz AB
started as a single women’s wear store in Sweden in 1947. Today, H&M’s business is much
broader and currently includes the sales of clothing, accessories, footwear, cosmetics, and home
textiles. Although H&M is known as one of Sweden’s premier MNEs, it generates 21.5% of its
sales in Germany, 8.9% in the United States, and 7.4% in the United Kingdom, compared to only
5.8% of total sales in Sweden. H&M and Zara have very different strategies. Zara delivers new
products to its stores twice a week. Because of its highly organized supply chain, Zara only takes
10–15 days to go from design to the stores. Although it sources its apparel from around the
world, it has adopted just-in-time manufacturing from the auto industry and established 14 highly
automated Spanish factories where robots cut and dye fabrics creating the unfinished “gray
goods” which are the foundation for their final products. It then takes the gray goods and
outsources them to a network of small shops in Portugal and Spain to do the finish work. Store
managers are constantly sending updated information on consumer demand so that they can
move to the n.
C++ ProgrammingYou are to develop a program to read Baseball playe.pdf
C++ Programming
You are to develop a program to read Baseball player statistics from an input file. Each player
should bestored in a Player object. Therefore, you need to reuse the Player class from program 1.
Each playerwill have a first name, last name, a position (strings) and a batting average (floating
point number).
This program adds on to the requirements for Program #1. This will read int he same type of
player data from an input file and write the results to an output file.
New Requirements
You are to reuse your Player class from Program1. You are to implement a PlayerList data
structure/data type that stores players in a Linked List structure (internal to the class). Store the
players in the list in alphabetical order (By lastname, use firstname to further distinguish in the
event there is more than 1 player with the same last name).
You will need to add the class PlayerList and the class Node to facilitate the linked list
operations.
You must implement the following operations on your PlayerList along with any other utility
functionsyou might need. You may also need to add operations to the class Player to facilitate
comparisons sincePlayer data is private.
Operations
Default Constructor
Destructor
Add a Player to the List
Iterate through the List so that you can get each player
Clear out the list to make it empty
Test if a list isEmpty
Get the size of the list
Find a Player in the List (get) - Put a couple of hard-coded calls in your main program to make
sure this feature works.
Summary of Operation
Prompt the user for the input and output file names. DO NOT hardcode file names into your
program.
Open input file
Read each player and add them to your PlayerList Keep track of the number of players in the list
Store the players in the list in alphabetical order (lastname then firstname in the event of
twopeople with the same last name). You should be adding them in between other nodes
asappropriate
Test your find operation a couple of times. This can be hardcoded into your program. You donot
have to prompt the user for players, unless you wish to. Just make sure you test for playersthat
exist and that do not
Open an output file Write each player from the list into the output file, along with any other
output required by theassignment
Split your program code files into the appropriate .cpp and .h files for each of your
classes.(Exception - your NODE class can be defined in the same file as the PlayerList).
Detailed comments describing what is happening
Here is the input file:
Chipper Jones 3B 0.303
Rafael Furcal SS 0.281
Hank Aaron RF 0.305
Here is my player.h file
// Class Definition: Player
// Version 1
// This class defines an object to hold information about
// baseball player for use in a player database.
//--------------------------------------------------------
#include
using namespace std;
class Player {
string m_firstName; // player\'s first name
string m_lastName; // player\'s last name
string m_position; // player\'s primar.
Discuss the differences between a lists regular iterator, which su.pdf
Discuss the differences between a list\'s regular iterator, which supports the use of a \"for\" loop,
and its other list iterator that supports position-based operations. Discuss the advantages and
disadvantages of each.
Solution
Both iterator or list iterator is same for purpose ..i.e is to iterate through the list we have.
but the major difference between list iterator and iterator is quite simple
list iterator can iterate in both direction forward and backward direction ..it can move previous
and even next.
but in regular iterator..it can iterate only in one direction.that is only unidirection.it can move
only forward .
and one thing we should keep in mind that ..list iterator itarates only for list..but not for set map
etc.
where as regular iterator works beyond than that.it uses form list ,map.set etc.
listiterator comes up with other benifit is..it can modify the data inside list during iteration like
adding removing etc.
but in regualar iterator we cannot add element at a time of itearation..we can remove element ..
and another advantage of listiterator is..listiterator can get curent index position when traversing
but ..normal iterator cannot give that ..as it get the index positon by using prev and next but
normal iterator doesn not
iterator is not a class it is an interface and even listiterator is also an interface.
both are comes in java 1.2 and part of collection framework.
Feasibility is an important issue in security system formulation. Wh.pdf
Feasibility is an important issue in security system formulation. What are the two different
dimensions of feasibility that might affect the development of a real-world solution?
Solution
Feasibility in security system formulation is always going to help the security industry to grow in
a better manner possible. Because feasibility means convenience and whenever convenience is
there any organization or industry can work better on there technology level, management level
as well as their monetization model which is most important of them all to sustain. One
dimension of feasibility is convenience and another one is the ability to uncover the strengths
and weaknesses of a problem..
CopyPaste the sentence into the text box. Then, insert punctuat.pdf
Copy/Paste the sentence into the text box.
Then, insert punctuation or correct spelling where needed. All sentences contain one or more
errors.
1.) The three girls teacher arrived to school late.
2.) My associates clients do not seem satisfied with the service he provides.
Solution
1.
Correct Sentence:
The three girl teachers arrived at school, late.
2.
Correct answer:
My associate’s clients do not seem to be satisfied with the services, he provides..
C programming Create a system managing a mini library system. Eve.pdf
// C programming Create a system managing a mini library system. Every book corresponds to a
record (line) in a text file named \"mylibrary.txt\". Each record consists of 6 fields (Book ID,
Title, Author, Possession, checked out Date, Due Date) separated by comma: No comma \" \"in
title or author name. This mini library keeps the record for each book in the library. Different
books can share the book \"Title\". But the \"Book ID\" for each book is unique. One author may
have multiple books. Eg. Both book2 and book3 are written by author Possession field is
\"Library\" means this book is kept in library, such as book #001. Otherwise, this book is
checked out by the corresponding user. E.g. book #3 is checked out by User. A user is allowed to
check out up to 3 books. The \"Checked out Date\" field specifies the time of the latest checked
out date. The loan period for each book is 30 days. \"The Due Data\" filed specifies the time the
book should be returned. This system should provide a menu with following functionalities that
the bookkeeper can choose from at the top-level menu: Ask for title (read). Ask for author.
Generate a book ID by adding one to the current largest book ID. Add the record of the new
book into library with generated book ID, title, author, possession=\"library\", checked out
date=\"null\" and due date=\"null\". After that, print message \"book*** added successfully!\"
and go to step 5). Provide options \"t\" for \"\" and \"b\" for \"Back to main menu\". (If \"\", go to
step 1))
Solution
#include
#include
#include //contains delay(),getch()etc.
#include
#include //contains strcmp(),strcpy(),strlen(),etc
#include //contains toupper(), tolower(),etc
#include //contains _dos_getdate
#include
#define RETURNTIME 15
FILE *fp,*ft,*fs;
struct l_Date
{
int mm,dd,yy;
};
struct record
{
int bookid;
char title[20];
char Author[20];
char possession[20];
struct l_Date checkedout_date;
struct l_Date due_date;
};
struct record r;
void main()
{
clrscr();
int i;
printf(\" a. Add Books \");
printf(\"b. Delete books\");
printf(\"c. Search Books\");
printf(\"d. Issue Books\");
printf(\"e. View Book list\");
printf(\"f. Edit Book\'s Record\");
printf(\"g. Close Application\");
printf(\"Enter your choice:\");
switch(getch())
{
case \'a\':
addbooks();
break;
case \'b\':
deletebooks();
break;
case \'c\':
searchbooks();
break;
case \'d\':
issuebooks();
break;
case \'e\':
viewbooks();
break;
case \'f\':
editbooks();
break;
case \'g\':
{
clrscr();
printf(\"application is closing..\ \");
exit(0);
}
default:
{
printf(\"\ Please re-entered correct option\");
}
}
}
void addbooks(void) //funtion to add books
{
int i;
fp=fopen(\"Bibek.dat\",\"ab+\");
fseek(fp,0,SEEK_END);
fwrite(&r,sizeof(r),1,fp);
fclose(fp);
printf(\"The record is sucessfully saved\");
printf(\"add any more?(t / b):\");//t to try again and b to back
if(getch()==\'b\')
else
addbooks();
}
}
void deletebooks() //function delete record from file fp
{
int d;
char another=\'y\';
while(another=.
estion 47 (1 point) Raul Prebisch, based at the Economic Commission f.pdf
estion 47 (1 point) Raul Prebisch, based at the Economic Commission for Latin America and
Hans Singer, based t the United Nations Industrial Development Organization, both provided the
intellectual ationale for O 1) import substituting industrialization O 2) the rapid development of
the service sector industry. O 3) free trade. 4) liberation theology
Solution
Raul Prebisch and Hans Singer gave Prebisch-Singer hypothesis which formed the basis of
dependency theory and supported theories like import substitution.
The correct answer to this question is \"1\" import-substituting industrialization..
Dr. Muehls mother was a nurse and her father was a dairy farmer. S.pdf
Dr. Muehl\'s mother was a nurse and her father was a dairy farmer. She has gone to college and
has earned her PhD, which allowed her to become a professor at SUNY Canton. This is an
example of:
resiliency
ascribed status
social mobility
social stratificationA.
resiliencyB.
ascribed statusC.
social mobilityD.
social stratification
Solution
When a person moves from one societal status to another which the case mentioned in the
scenario of the question, it can be termed as social mobility
Therefore (C) social mobility is the answer.
Recommended
H&M The Challenges of Global Expansion and the Move to adopt Intern.pdf
H&M: The Challenges of Global Expansion and the Move to adopt International Financial
Reporting standards Hennes & Mauritz AB (also known as H&M) , the Swedish MNE that is a
trendsetter in the latest fashion trends, has a stated goal “to give customers unbeatable value by
offering fashion and quality at the best price.” It doesn’t own any factories, but rather outsources
production to independent suppliers, primarily in Asia and Europe. H&M also rents space from
international and local landlords rather than owning its own stores. H&M is a major firm in the
apparel retail market where fashion trends are critical and where goods move quickly. In this
industry, the key buyers are consumers, and the key suppliers are clothing manufacturers and
wholesalers, and designers are king and a fast, well-organized supply chain is essential.
Depending on the individual firm strategy, the apparel retail market doesn’t have to be capital
intensive, but the largest players in the industry are very international, both in retail footprint and
suppliers. The biggest companies in the industry are U.S.-based The Gap, H&M, and Spain-
based Industria de Diseno Textil, S.A. (Inditex), better known by its flagship brand, Zara. All
three companies have different store brands: Gap, Banana Republic, Old Navy, and Athleta for
The Gap; H&M, COS (collection of style), Monki, Weekday, and Cheap Monday for H&M; and
Zara, Bershka, Pull and bear, Massimo Dutti, Stradivarius, Oysho, Zara Home and Uterque for
Inditex. Both of H&M’s competitors are very international. H&M operates about 2,800 stores in
49 markets, whereas The Gap operates 3,100 company stores and over 300 franchise stores
worldwide, and Inditex operates in a network of over 5,000 stores in 77 countries. Zara has the
largest geographic spread within Inditex with stores in 74 countries. Hennes & Mauritz AB
started as a single women’s wear store in Sweden in 1947. Today, H&M’s business is much
broader and currently includes the sales of clothing, accessories, footwear, cosmetics, and home
textiles. Although H&M is known as one of Sweden’s premier MNEs, it generates 21.5% of its
sales in Germany, 8.9% in the United States, and 7.4% in the United Kingdom, compared to only
5.8% of total sales in Sweden. H&M and Zara have very different strategies. Zara delivers new
products to its stores twice a week. Because of its highly organized supply chain, Zara only takes
10–15 days to go from design to the stores. Although it sources its apparel from around the
world, it has adopted just-in-time manufacturing from the auto industry and established 14 highly
automated Spanish factories where robots cut and dye fabrics creating the unfinished “gray
goods” which are the foundation for their final products. It then takes the gray goods and
outsources them to a network of small shops in Portugal and Spain to do the finish work. Store
managers are constantly sending updated information on consumer demand so that they can
move to the n.
C++ ProgrammingYou are to develop a program to read Baseball playe.pdf
C++ Programming
You are to develop a program to read Baseball player statistics from an input file. Each player
should bestored in a Player object. Therefore, you need to reuse the Player class from program 1.
Each playerwill have a first name, last name, a position (strings) and a batting average (floating
point number).
This program adds on to the requirements for Program #1. This will read int he same type of
player data from an input file and write the results to an output file.
New Requirements
You are to reuse your Player class from Program1. You are to implement a PlayerList data
structure/data type that stores players in a Linked List structure (internal to the class). Store the
players in the list in alphabetical order (By lastname, use firstname to further distinguish in the
event there is more than 1 player with the same last name).
You will need to add the class PlayerList and the class Node to facilitate the linked list
operations.
You must implement the following operations on your PlayerList along with any other utility
functionsyou might need. You may also need to add operations to the class Player to facilitate
comparisons sincePlayer data is private.
Operations
Default Constructor
Destructor
Add a Player to the List
Iterate through the List so that you can get each player
Clear out the list to make it empty
Test if a list isEmpty
Get the size of the list
Find a Player in the List (get) - Put a couple of hard-coded calls in your main program to make
sure this feature works.
Summary of Operation
Prompt the user for the input and output file names. DO NOT hardcode file names into your
program.
Open input file
Read each player and add them to your PlayerList Keep track of the number of players in the list
Store the players in the list in alphabetical order (lastname then firstname in the event of
twopeople with the same last name). You should be adding them in between other nodes
asappropriate
Test your find operation a couple of times. This can be hardcoded into your program. You donot
have to prompt the user for players, unless you wish to. Just make sure you test for playersthat
exist and that do not
Open an output file Write each player from the list into the output file, along with any other
output required by theassignment
Split your program code files into the appropriate .cpp and .h files for each of your
classes.(Exception - your NODE class can be defined in the same file as the PlayerList).
Detailed comments describing what is happening
Here is the input file:
Chipper Jones 3B 0.303
Rafael Furcal SS 0.281
Hank Aaron RF 0.305
Here is my player.h file
// Class Definition: Player
// Version 1
// This class defines an object to hold information about
// baseball player for use in a player database.
//--------------------------------------------------------
#include
using namespace std;
class Player {
string m_firstName; // player\'s first name
string m_lastName; // player\'s last name
string m_position; // player\'s primar.
Discuss the differences between a lists regular iterator, which su.pdf
Discuss the differences between a list\'s regular iterator, which supports the use of a \"for\" loop,
and its other list iterator that supports position-based operations. Discuss the advantages and
disadvantages of each.
Solution
Both iterator or list iterator is same for purpose ..i.e is to iterate through the list we have.
but the major difference between list iterator and iterator is quite simple
list iterator can iterate in both direction forward and backward direction ..it can move previous
and even next.
but in regular iterator..it can iterate only in one direction.that is only unidirection.it can move
only forward .
and one thing we should keep in mind that ..list iterator itarates only for list..but not for set map
etc.
where as regular iterator works beyond than that.it uses form list ,map.set etc.
listiterator comes up with other benifit is..it can modify the data inside list during iteration like
adding removing etc.
but in regualar iterator we cannot add element at a time of itearation..we can remove element ..
and another advantage of listiterator is..listiterator can get curent index position when traversing
but ..normal iterator cannot give that ..as it get the index positon by using prev and next but
normal iterator doesn not
iterator is not a class it is an interface and even listiterator is also an interface.
both are comes in java 1.2 and part of collection framework.
Feasibility is an important issue in security system formulation. Wh.pdf
Feasibility is an important issue in security system formulation. What are the two different
dimensions of feasibility that might affect the development of a real-world solution?
Solution
Feasibility in security system formulation is always going to help the security industry to grow in
a better manner possible. Because feasibility means convenience and whenever convenience is
there any organization or industry can work better on there technology level, management level
as well as their monetization model which is most important of them all to sustain. One
dimension of feasibility is convenience and another one is the ability to uncover the strengths
and weaknesses of a problem..
CopyPaste the sentence into the text box. Then, insert punctuat.pdf
Copy/Paste the sentence into the text box.
Then, insert punctuation or correct spelling where needed. All sentences contain one or more
errors.
1.) The three girls teacher arrived to school late.
2.) My associates clients do not seem satisfied with the service he provides.
Solution
1.
Correct Sentence:
The three girl teachers arrived at school, late.
2.
Correct answer:
My associate’s clients do not seem to be satisfied with the services, he provides..
C programming Create a system managing a mini library system. Eve.pdf
// C programming Create a system managing a mini library system. Every book corresponds to a
record (line) in a text file named \"mylibrary.txt\". Each record consists of 6 fields (Book ID,
Title, Author, Possession, checked out Date, Due Date) separated by comma: No comma \" \"in
title or author name. This mini library keeps the record for each book in the library. Different
books can share the book \"Title\". But the \"Book ID\" for each book is unique. One author may
have multiple books. Eg. Both book2 and book3 are written by author Possession field is
\"Library\" means this book is kept in library, such as book #001. Otherwise, this book is
checked out by the corresponding user. E.g. book #3 is checked out by User. A user is allowed to
check out up to 3 books. The \"Checked out Date\" field specifies the time of the latest checked
out date. The loan period for each book is 30 days. \"The Due Data\" filed specifies the time the
book should be returned. This system should provide a menu with following functionalities that
the bookkeeper can choose from at the top-level menu: Ask for title (read). Ask for author.
Generate a book ID by adding one to the current largest book ID. Add the record of the new
book into library with generated book ID, title, author, possession=\"library\", checked out
date=\"null\" and due date=\"null\". After that, print message \"book*** added successfully!\"
and go to step 5). Provide options \"t\" for \"\" and \"b\" for \"Back to main menu\". (If \"\", go to
step 1))
Solution
#include
#include
#include //contains delay(),getch()etc.
#include
#include //contains strcmp(),strcpy(),strlen(),etc
#include //contains toupper(), tolower(),etc
#include //contains _dos_getdate
#include
#define RETURNTIME 15
FILE *fp,*ft,*fs;
struct l_Date
{
int mm,dd,yy;
};
struct record
{
int bookid;
char title[20];
char Author[20];
char possession[20];
struct l_Date checkedout_date;
struct l_Date due_date;
};
struct record r;
void main()
{
clrscr();
int i;
printf(\" a. Add Books \");
printf(\"b. Delete books\");
printf(\"c. Search Books\");
printf(\"d. Issue Books\");
printf(\"e. View Book list\");
printf(\"f. Edit Book\'s Record\");
printf(\"g. Close Application\");
printf(\"Enter your choice:\");
switch(getch())
{
case \'a\':
addbooks();
break;
case \'b\':
deletebooks();
break;
case \'c\':
searchbooks();
break;
case \'d\':
issuebooks();
break;
case \'e\':
viewbooks();
break;
case \'f\':
editbooks();
break;
case \'g\':
{
clrscr();
printf(\"application is closing..\ \");
exit(0);
}
default:
{
printf(\"\ Please re-entered correct option\");
}
}
}
void addbooks(void) //funtion to add books
{
int i;
fp=fopen(\"Bibek.dat\",\"ab+\");
fseek(fp,0,SEEK_END);
fwrite(&r,sizeof(r),1,fp);
fclose(fp);
printf(\"The record is sucessfully saved\");
printf(\"add any more?(t / b):\");//t to try again and b to back
if(getch()==\'b\')
else
addbooks();
}
}
void deletebooks() //function delete record from file fp
{
int d;
char another=\'y\';
while(another=.
estion 47 (1 point) Raul Prebisch, based at the Economic Commission f.pdf
estion 47 (1 point) Raul Prebisch, based at the Economic Commission for Latin America and
Hans Singer, based t the United Nations Industrial Development Organization, both provided the
intellectual ationale for O 1) import substituting industrialization O 2) the rapid development of
the service sector industry. O 3) free trade. 4) liberation theology
Solution
Raul Prebisch and Hans Singer gave Prebisch-Singer hypothesis which formed the basis of
dependency theory and supported theories like import substitution.
The correct answer to this question is \"1\" import-substituting industrialization..
Dr. Muehls mother was a nurse and her father was a dairy farmer. S.pdf
Dr. Muehl\'s mother was a nurse and her father was a dairy farmer. She has gone to college and
has earned her PhD, which allowed her to become a professor at SUNY Canton. This is an
example of:
resiliency
ascribed status
social mobility
social stratificationA.
resiliencyB.
ascribed statusC.
social mobilityD.
social stratification
Solution
When a person moves from one societal status to another which the case mentioned in the
scenario of the question, it can be termed as social mobility
Therefore (C) social mobility is the answer.
CHAPTER 19 Reproductive system Disorders 24. List the STD and the org.pdf
CHAPTER 19 Reproductive system Disorders 24. List the STD and the organism that a.
Chancre causes a b. Vesicle C. Gumma d. Purulent exudate e. Pharyngitis f. Wart
Solution
A. chancre
The exposure of Treponema pallidum, the gram-negative spirochaete bacterium yielding
syphilis. Chancres transmit the sexually transmissible disease of syphilis through direct physical
contact. These ulcers usually form on or around the anus, mouth, penis, and vagina..
can Fluorescence Resonance Emission Transfer (FRET) Microscopy be us.pdf
can Fluorescence Resonance Emission Transfer (FRET) Microscopy be used to image static
structures??
Solution
The technique of fluorescence resonance energy transfer , when applied to optical microscopy,
permits determination of the approach between two molecules within several nanometers.FRET
is a powerful technique for studying molecular interactions inside living cells with improved
spatial (angstrom) and temporal (nanosecond) resolution. FRET microscopy relies on the ability
to capture fluorescent signals from the interactions of labeled molecules in single living or fixed
cells. Hence FRET Microscopy is used to image static structures..
An analyst has decided to capitalize the operating leases of Company.pdf
An analyst has decided to capitalize the operating leases of Company A. Using information in
the notes to the company’s 2015 financial statements, she has determined that the present value
of future minimum lease payments, at a discount rate of 10 percent, on December 31, 2015
equals €500 million. All lease contracts last another 5 years on December 31, 2015. As expected
at the beginning of the year, the company reports an operating lease expense in its income
statement for 2016 of €80 million. The company’s tax rate equals 30 percent. The company does
not engage in any new operating leases in 2016. The following information is also available from
Company A’s financial statements (all ratios use beginning-of-the-year balance sheet values)
Debt to capital (at beginning of 2016) = 0.55
Return on beginning equity in 2016 = 0.10
Assets / Capital (at beginning of 2016) = €3,400 million
The effect of capitalizing Company A’s operating leases on its return on beginning equity equals
A. An increase from 0.10 to 0.15 (rounded).
B. An increase from 0.10 to 0.13 (rounded).
C. A decrease from 0.10 to 0.07 (rounded).
D. A decrease from 0.10 to 0.05 (rounded).
Solution
accounting topic of leases is a popular Paper F7 exam area that could feature to varying degrees
in Questions 2, 3, 4 or 5 of the exam. This topic area is currently covered by IAS 17, Leases. IAS
17, Leases takes the concept of substance over form and applies it to the specific accounting area
of leases.
When applying this concept, it is often deemed necessary to account for the substance of a
transaction – ie its commercial reality, rather than its strict legal form. In other words, the legal
basis of a transaction can be used to hide the true nature of a transaction. It is argued that by
applying substance, the financial statements become more reliable and ensure that the lease is
faithfully represented.
WHY DO WE NEED TO APPLY SUBSTANCE TO A LEASE?
A lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the
legal owner of the asset, the lessee obtains the right to use the asset in return for rental payments.
Historically, assets that were used but not owned were not shown on the statement of financial
position and therefore any associated liability was also left out of the statement – this was known
as ‘off balance sheet’ finance and was a way that companies were able to keep their liabilities
low, thus distorting gearing and other key financial ratios. This form of accounting did not
faithfully represent the transaction. In reality a company often effectively ‘owned’ these assets
and ‘owed a liability’.
Under modern day accounting the IASB framework states that an asset is ‘a resource controlled
by an entity as a result of past events and from which future economic benefits are expected to
flow to the entity’ and a liability is ‘a present obligation of the entity arising from past events, the
settlement of which is expected to result in an outflow fr.
Why is a visual analysis important in communicating findings in a bu.pdf
Why is a visual analysis important in communicating findings in a business research paper or
proposal? Give an example of a visual analysis that would be appropriate for your paper and
presentation (my research paper is regarding the decrease in ethics in nurses as well as having
usage of personal cell phones on the work floor). Describe acceptable report page design
methods to make your paper or presentation visually appealing.
Solution
The increase of development in IT has leaded to tremendous increase in the use of visual forms
of communication. From the early begins of usage of social anthropology, where novel
technologies of register and reproduction of images were gradually incorporated within social
anthropology in terms of ethnographic film and later visual anthropology, research with visual
technologies and on visual data has evolved into other fields in the social science.
Apart from social science, visual materials are found in a wide range of cultural spheres. They
are extensively used at various fields.
Videography, Photography plays very important roles in terms of gaining the full focus on
peculiarity of the visual and its specific symbolic structure.
The following terms will describe best about the Visual analysis usage at a greater extent. 1.
Involving, 2. Sharing and 3. Analyzing.
The three terms described above are exactly useful for the best communication of Business
Research Paper or Proposal.
Because, involving mostly related to successful participation in Trans disciplinary projects. The
photos can be analyzed as participatory acts. Sharing mostly involves in the combination of the
verbal data and visual data which leads to the easy understanding of presentation. Analysis
completely describes the different methods of analyses and show societal context.
Most of the design methods follow a simple procedure which gives a good pave to go ahead. One
of the design methods which is relevant to most of the design methods is described as follows.
Any methodology contains 1. Sample Design, 2. Data Collection Methods, 3. Data Processing
Procedures, 4. Response Rates, 5. Weighing and Variance Estimation.
All terminologies mentioned above are related to the easy understanding of the design in a
feature of successful survey and presents many issues that had to be addressed at the design
stage..
what usually happens to autoimmune antibody-producing clones dur.pdf
what usually happens to autoimmune antibody-producing clones during development?
what usually happens to autoimmune antibody-producing clones during development?
what usually happens to autoimmune antibody-producing clones during development?
Solution
The process of immune response against the antibodies is the same when the immune response
acts against the normal body cells. They bind with high affinity to self antigens..
Why platinum and its compounds display a variety of colorSoluti.pdf
Why platinum and its compounds display a variety of color?
Solution
Platinum and its compounds exhibit varieties of color because plantinum in its compounds have
d electrons in their respective orbitals which absorb wavelengths from Ultra violet and visible
light region of electromagnetic radiation and give off complimentary color and in this way
platinum generally appreas greyish white in color..
What is Vertical versus horizontal integration in healthcare W.pdf
What is Vertical versus horizontal integration in healthcare?
What is Vertical versus horizontal integration in healthcare?
Solution
in healthcare a vertical integration is the arrangement, a healthcare organization provide and
offer various services to the patients and needed people either directly or indirectlty, which
includes some support services or a broad range of patient care services. In this the care
providers think before and after the work or role he has done to the patients. The service
providers interacted and integrated with similar parties, exchange, share, and at the end benefit
all. Most of the care centers which offers variety of services join together, and exchange
information or patients also.
in horizontal integraion, one kind of services are offered by the care centers, all these joined as a
group for sharing the work. Here the care provider may look for other provider who do the same,
and join with them. It helps them to utilize their resoruces in optimum way and minimize
wastage. Forexample: these both can maintain a group of professional doctors, they can utilize
them in both places based on demand from patients..
What is the role of the financial system Name and describe two mark.pdf
What is the role of the financial system? Name and describe two markets that are part of the
financial system in the U.S. economy. Name and describe two financial intermediaries. What is
the difference between savings and investment (according to economists) and what role does the
financial system serve in bridging the gap between savings and investment? Explain why a
person would want to invest in stocks and bonds rather than keep their money in a savings
account.? ( 200 words)
Solution
Ans.
The financial system is concerned about credit, money and finance. It is a set of complex and
inter-mixed financial institutions ,financial markets, financial instruments and services.It is a
system that enables lenders and borrowers to exchange funds.It serves as a link between savers
and investors.Financial system promotes the process of capital formation and is a mechanism of
transfer of resources.Such as it channelise savings into business sector by offering loans.
Most important financial market is bonds market.In this market bond is like a contract paper with
maturity date and rate at which it is paid back to buyers.The money that companies get from
bonds can be further used for making profitable projects.When bond matures it is paid back to
purchaser with interest. The other market is of stocks market where stocks are issued by selling
shares to the public and trading is done with stockholders in stock exchange.It has higher returns
than bonds.
The two financial intermediaries are banks and mutual funds.Where banks are the financial
institutions that receives deposits and make loans.They pay interest on their deposits and charge
borrowers higher interst rate on their loans.Mutual funds are investment that uses money from
many investors to invest in bonds and stocks.
Savings are part of disposable income that is left after consumption of goods and
accumulated.Whereas investment means addition to stock of capital goods that adds to the future
productive capacity of the economy. Financial system is an important vehicle for economic
transformation.It bridges the gap between savings and investment through efficient mobilization
and allocation of surplus funds.It facilitates flow of funds from areas of surplus to deficit.
The money in savings account cannot be sold or traded to other investors such that they are not
negotiable, Whereas bonds are sold by investors to other investors before bonds reach there
maturity date.Money in savings account offers less return than bonds but bonds offer higher
returns which are considered as safe investment when borrowed from goverenment .so its better
to invest in stocks and bonds rather than keeping money in savings account..
What is the difference between a paired artery and an unpaired arter.pdf
What is the difference between a paired artery and an unpaired artery?
Solution
Paired Artery:
The abdominal aorta is the largest artery in the abdominal cavity. As part of the aorta, it is a
direct continuation of the descending aorta (of the thorax).
Anatomy Any of the muscular elastic tubes that form a branching system and that carry blood
away from the heart to the cells, tissues, and organs of the body. 2. A major route of
transportation into which local routes flow: Traffic was heavy on the central artery.
Unpaired Artery:
an unpaired artery that is formed by the union of the two vertebral arteries, runs forward within
the skull just under the pons, divides into the two posterior cerebral arteries, and supplies the
pons, cerebellum, posterior part of the cerebrum, and the inner ear..
What has Microsoft improved in Windows Server 2012 when it comes to .pdf
What has Microsoft improved in Windows Server 2012 when it comes to provisioning and
administrating a virtualized environment?
Solution
Windows Server 2012:
Windows server 2012 is the 6th version of windows server family. Microsoft introduced
windows server 2012 and BUILD 2011 of developer preview. Unlike windows 8, windows
server 2012 developer made provisions to MSDN subscribers. Microsoft improves, Windows
Update, Window Server Update Services, system center configuration manager and release an
update that extends the finishing date from 8th April 2012 to 15th January 2013.
Based on provisions: made to MSDN subscribers
Based on virtual environment: It is generally made for customers..
What are the steps for developing Developing a Project Scope Stateme.pdf
What are the steps for developing Developing a Project Scope Statement?
Solution
A scope statement has to be created in order to convince and get agreement from the client and
other stakeholders. With a scope statement you are more likely to decrease the changes of
miscommunication
The scope statement should be created by including the following points:.
True or False Questions1) Good technology transfer between pr.pdf
True or False Questions:
1) Good technology transfer between projects is one of the major advantages of projectized
organization. ( T or F)
2) Program Management is less comprehensive and inclusive than project management.( T or F)
3) The partnership type of organization is very difficult to organize as it has relatively large
restrictions. (T or F).
4) Forecasting estimates the results and planning provides strategies. (T or F)
Multiple choice questions:
1) The distribution that you use for networks in project considering probability of three times is
known as:
A) Normal distribution
B) Exponential distribution.
C. Binomial distribution
D) Negative exponential distribution
E. None of the above
2) The biggest Advantage/advantages of the exponential smoothing method of forecasting is:
A) No waiting period is required and not a large data is required even then reasonably good
forecasting.
B) It includes the benefits of the time series analysis of forecasting as it belongs to this category.
C) The value of alpha (smoothing constant )can be made to change or adapt to changed
circumstances.
D. All of the above
E. Only A and B.
3) The important disadvantage/disadvantages of MBO as observed are:
A. Time and paper work involved
B. Supervisor just assigns and does not negotiate
C. It leads to Gamesmanship of subordinates
D. It does not avoid the tendency of subordinates to focus on relatively few goals.
E. All of the above
4) The title \'section chief or foreman, is used for which of the following position?
A) team leader
B. middle manager
C. first-line manager
D. top manager
E. Aged worker
5) About the middle managers which of the following is true?
A. Make plan of intermediate range to achieve long terr goals
B. Integrate and coordinate the short range decisions and activities
C. Establish department policies together
D. Options A and B are true if taken together
E. options A, B, and C, are true if taken
True or False Questions:
1) Good technology transfer between projects is one of the major advantages of projectized
organization. ( T or F)
2) Program Management is less comprehensive and inclusive than project management.( T or F)
3) The partnership type of organization is very difficult to organize as it has relatively large
restrictions. (T or F).
4) Forecasting estimates the results and planning provides strategies. (T or F)
Multiple choice questions:
1) The distribution that you use for networks in project considering probability of three times is
known as:
A) Normal distribution
B) Exponential distribution.
C. Binomial distribution
D) Negative exponential distribution
E. None of the above
2) The biggest Advantage/advantages of the exponential smoothing method of forecasting is:
A) No waiting period is required and not a large data is required even then reasonably good
forecasting.
B) It includes the benefits of the time series analysis of forecasting as it belongs to this category.
C) The value of alpha (smoothing constant )can be made to chan.
The symbiosis between plant roots and fungi is characterized byQu.pdf
The symbiosis between plant roots and fungi is characterized by:
Question 2 options:
Fungi “fix” atmospheric nitrogen for plants
Plants provide a safe place inside which fungi can live
Plants receive carbon in exchange for nutrients
Plants receive nutrients in exchange for carbo
Fungi “fix” atmospheric nitrogen for plants
Plants provide a safe place inside which fungi can live
Plants receive carbon in exchange for nutrients
Plants receive nutrients in exchange for carbo
Solution
Correct options:
A. Fungi “fix” atmospheric nitrogen for plants
C. Plants receive nutrients in exchange for carbo
Explanation:
Fungi had an ability to easily absorb elements such a phosphorus and nitrogen which are
essential for life.
Plants are autotrophic and it producing their food in the form of carbohydrates through the
process of photosynthesis.
plants access to these essential compounds and elements. In return, the plant supplies the fungus
with carbohydrates for use as energy..
Tom has been a project manager at ETW Nautical Supplies for about fi.pdf
Tom has been a project manager at ETW Nautical Supplies for about five years. Today, like
most days, Tom arrives at his office an hour early. He spends the first 30 minutes reading his e-
mails and catching up on voicemails. Then he saunters down to cafeteria where he gets his
morning coffee and chats with his coworkers and reports as they filter in to get their own coffees.
He gets delayed by Marge, a member of one of his core teams, who is excited to show him
photos of her new grandson, Oliver. This means he gets back to his office a little later than
planned. He spends about an hour sending e-mails and returning phone calls, before he takes a
stroll through Cubicle Alley, as he calls it. He stops by each team member’s desk to check in.
“What’s happening?” he queries each person. These ritual stops have become known at ETW as
drive-bys. Just as he begins to prepare for a project meeting with his team on the crucial Sail2020
project, he gets an angry phone call from a vendor for Sail2020 complaining that the team is now
asking for extra features that were not in the original specs and that adding those features will
double the price of the parts. Tom tells him that he will find out what is going on and get back
him. After slamming the phone down, Tom returns to Cubicle Alley and begins yelling, “What
the heck is going on here? Why didn’t anyone tell me this earlier?” After spending 45 minutes
getting to the bottom of the problem, Tom learns it is the client who is making these demands to
the team. Tom stomps back to his office, and calls the client, who doesn’t answer. Now Tom is
behind schedule getting his meeting organized, so he works through lunch to get the agenda for
the Spinnaker2014 project finished. There’s no sense sending it out, as they will meet in 15
minutes at 1:30 p.m.
Tom arrives at the meeting room on time, but team members trickle in until 1:45 p.m. During
this time, Marge pulls out the photos of Oliver and shows them to the team members present.
They then pull out the photos of their kids and grandchildren to share. The meeting doesn’t get
started until 1:50 p.m. At 2:14, Tom’s boss Mary Sue arrives. She apologizes for being late and
explains why she is so busy. Everyone listens. Then, Tom summarizes what Mary Sue missed.
The meeting gets back on track at 2:25 p.m., only to have two critical members of the team
leave, explaining they have another meeting at 3 p.m. across the expansive ETW corporate
campus. Mary Sue gets impatient, and wants a quick summary of just where the project is in
terms of deadlines. She hears a summary of what the team has done. At 2:55 p.m., Mary Sue
leaves, saying she wants an update on her desk by the end of business that day. The meeting
breaks up shortly after 3 p.m. Tom announces he will send out a Doodle to find a time for the
next meeting. When Tom returns to his office, he has an irate message from the client, who says
he isn’t satisfied with the progress on the project. Tom immediately c.
The risk factor in CAPM is beta which is a proxy for how firms sto.pdf
The risk factor in CAPM is beta which is a proxy for how firm\'s stock price moves compared
with the market portfolio
True
False
Solution
The Asnwer is\"TRUE\"
Beta in Capital Asset Pricing Mode [CAPM] is a measure of non diversifiable risk which shows
how firms stock prices changes with the market forces. The Measure of Beta can be either
positive or negative. The term Beta also means Beta measures the risk of an individual stock
components to the market portfolio.
that a What is your definition of chemical reaction What observation.pdf
that a What is your definition of chemical reaction? What observations might you make that
suggest chemical reaction has occurred? Please describe simply what kind of chemical reactions
you will do today.
Solution
Chemical reaction is a process in which one or more substances (the reactants) are converted to
one or more different substances (the products).
Observations suggesting that a chemical reaction has occured:-.
The ProblemComplete the function printList that accepts a node (.pdf
The Problem
Complete the function printList that accepts a node * (the head of a linked list) as a parameter
and print out the list in the following format:
If the list is empty then the function should print \"Empty list\".
You should complete the main function to test your printList in, at least, the following cases:
An empty list
A list with exactly one node
A list with more than one node (eg: 100 -> 200 -> 300, as shown above)
//main.cpp
#include
using namespace std;
struct node {
int val;
node *next;
};
void printList(node *head) {
// printList function
}
int main() {
// Test 1: An empty list
node * head = NULL;
printList(head);
// Test 2: A list with exactly one node
// Test 3: A list with more than one node
return 0;
}
Solution
#include
using namespace std;
struct node {
int val;
node *next;
};
void printList(node *head)
{
int i = 0;
if(head == NULL) // if head is NUll it is empty list
{
cout<<\"\ Empty list\";
}
while(head != NULL) //while end of the list is not reached
{
cout<<\"\ Node \"<val;
head = head->next; // traverse next node
}
}
int main() {
// Test 1: An empty list
cout<<\"\ list with no node\";
node *head = NULL;
printList(head);
// Test 2: A list with exactly one node
cout<<\"\ list with one node\";
node *node1 = new node; //make new node
node1->val= 100; //assign its value to 100
node1->next = NULL; //assign its next pointer to null
head= node1; // make it the head node as head is null
printList(head); // call printList function
// Test 3: A list with more than one node
cout<<\"\ list with three nodes\";
node *node2 = new node;
node2->val= 200;
node2->next = NULL;
node1->next = node2;
node *node3 = new node;
node3->val= 300;
node3->next = NULL;
node2->next = node3;
printList(head);
return 0;
}.
Question is about the Enron Scandal in 2001... There is no case stud.pdf
Question is about the Enron Scandal in 2001... There is no case study... it is just based off of the
case in general
Does the company have a specific code of ethics? Were any of the components of the code
violated? Discuss. Determines if the ethical violations identified in the case violate components
of the company’s own Code of Ethics and describes each violation in detail
Solution
Enron had a set of ethical code defined in their corporate culture. The set of ethical code of
Enron’s was based on respect, integrity, communication, and excellence.
The actual code of ethics for Respect was that ‘We treat others as we would like to be treated
ourselves. We do not tolerate abusive or disrespectful treatment. Ruthlessness, callousness and
arrogance don’t belong here’
Similarly for integrity ‘We work with customers and prospects openly, honestly and sincerely.
When we say we will do something, we will do it; when we say we cannot or will not do
something, then we won’t do it’.
And for Communication ‘We have an obligation to communicate. Here we take the time to talk
with one another and to listen. We believe that information is meant to move and that
information moves people’ and finally for Excellence ‘We are satisfied with nothing less than the
very best in everything we do. We will continue to raise the bar for everyone. The great fun here
will be for all of us to discover just how good we can really be’.
Enron violated the codes of ethics for Integrity and communication breaking the integrity and not
communicating the actual financials and manipulating the financials and the balance sheet.
They broke integrity by not being Honest in their practice, did not disclose the actual financial
details, misrepresented the financial calculations making it complex for the stakeholders to
understand and thus posted a picture that was not a honest one, but filled with bad intentions. So
predominantly the code for integrity and communication was violated, ensuring that the
interested parties and stakeholders does not understand what was going on, making huge and
false claims resulting in the balloon being blown out of proportion and thus finally breaking to
become nothing..
Pyrite oxidation leads to acidic conditions due toA. a slow chemi.pdf
Pyrite oxidation leads to acidic conditions due to:
A. a slow chemical oxidation of FeS2
B. a rapid chemical oxidation of FeS2
C. Bacterial oxidation of Fe++
D. All of these
Solution
Pyrite(FeS2) is a irion sulphide allso called fools gold found i n earth\'s crust especially in coals
and mineral ores.
The various steps of pyrite oxidation is as follws
2 FeS2 + 7 O2 + 2 H2O => 2 Fe2+ + 4 SO42- + 4 H+
Pyrite + Oxygen + Water => Ferrous Iron + Sulfate + Acidity
4 Fe2+ + O2 + 4 H+ => 4 Fe3+ + 2 H2O
Ferrous Iron + Oxygen + Acidity => Ferric Iron + Water
4 Fe3+ + 12 H2O => 4 Fe(OH)3 ¯ + 12 H+
Ferric Iron + Water => Ferric Hydroxide (yellowboy) + Acidity
FeS2 + 14 Fe3+ + 8 H2O => 15 Fe2+ + 2 SO42- + 16 H+
Pyrite + Ferric Iron + Water => Ferrous Iron + Sulfate + Acidity
pyrite oxidation occurs at slow rate in rocks but some bacterias increases the rate of pyryte
oxidation.
question 1. What are the various sources of conflict and politics t.pdf
question: 1. What are the various sources of conflict and politics that have plagued Walt Disney
in the past?
In the early 2000s, Walt Disney CEO Michael Eisner came under increasing criticism for the
company’s falling performance and for the way that he had centralized decision making so that
all important decisions affecting the company had to have his approval. He began to lose the
support of the board of directors, especially of Roy Disney, who as a member of the founding
family commanded a great deal of support. However, the majority of Disney’s board of directors
had been handpicked by Eisner, and he was able to control the agenda until the company began
to incur major losses in the mid 2000s. Poor performance weakened Eisner’s position, but so did
his personal relationship with Steve Jobs, who was the CEO and major owner of Pixar, the
company that had made most of Disney’s recent blockbuster movies such as Toy Story, Cars,
and so on.
After Jobs threatened to find a new distributor for Pixar’s movies when its contract with Disney
expired in 2007 because of the personal antagonism between himself and Eisner, Disney’s board
decided to act. Eisner was encouraged to become chair of Disney and to allow his handpicked
successor, Bob Iger, assume control of the company as its CEO. Iger owed his rapid rise at
Disney to his personal relationship with Eisner, who had been his mentor and loyal follower. Iger
had always suggested new ways to improve Disney’s performance but had never confronted
Eisner—always a dangerous thing to do if a manager wants to become the next CEO!
Once Iger became CEO in 2006, pressure was applied to Eisner, who soon decided to resign as
Disney’s chair; then Iger negotiated the purchase of Pixar by Disney that resulted in Steve Jobs
becoming its biggest stockholder. Disney was still performing poorly, but now that Iger was in
total control and no longer under the influence of Michael Eisner, he adopted a plan to change
the way Disney operated.
As COO of Disney under CEO Michael Eisner, Iger recognized that Disney was plagued by slow
decision making that had led to many mistakes in putting its new strategies into action. Its
Disney stores were losing money; its Internet properties were flops; and even its theme parks
seemed to have lost their luster as few new rides or attractions were introduced. Iger believed
one of the main reasons for Disney’s declining performance was that it had become too tall and
bureaucratic under Iger, and its top managers were following financial rules that did not lead to
innovative strategies.
One of Iger’s first moves to turn around Disney’s performance was to dismantle its central
“strategic planning office,” which was composed of several levels of top managers who were
responsible for sifting through all the new ideas and innovations sent up by Disney’s different
business divisions, for example, its theme parks, movies, and gaming divisions. After a lengthy
decision-making process, they the.
CACJapan - GROUP Presentation 1- Wk 4.pdf
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
678020731-Sumas-y-Restas-Para-Colorear.pdf
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CHAPTER 19 Reproductive system Disorders 24. List the STD and the organism that a.
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Solution
A. chancre
The exposure of Treponema pallidum, the gram-negative spirochaete bacterium yielding
syphilis. Chancres transmit the sexually transmissible disease of syphilis through direct physical
contact. These ulcers usually form on or around the anus, mouth, penis, and vagina..
can Fluorescence Resonance Emission Transfer (FRET) Microscopy be us.pdf
can Fluorescence Resonance Emission Transfer (FRET) Microscopy be used to image static
structures??
Solution
The technique of fluorescence resonance energy transfer , when applied to optical microscopy,
permits determination of the approach between two molecules within several nanometers.FRET
is a powerful technique for studying molecular interactions inside living cells with improved
spatial (angstrom) and temporal (nanosecond) resolution. FRET microscopy relies on the ability
to capture fluorescent signals from the interactions of labeled molecules in single living or fixed
cells. Hence FRET Microscopy is used to image static structures..
An analyst has decided to capitalize the operating leases of Company.pdf
An analyst has decided to capitalize the operating leases of Company A. Using information in
the notes to the company’s 2015 financial statements, she has determined that the present value
of future minimum lease payments, at a discount rate of 10 percent, on December 31, 2015
equals €500 million. All lease contracts last another 5 years on December 31, 2015. As expected
at the beginning of the year, the company reports an operating lease expense in its income
statement for 2016 of €80 million. The company’s tax rate equals 30 percent. The company does
not engage in any new operating leases in 2016. The following information is also available from
Company A’s financial statements (all ratios use beginning-of-the-year balance sheet values)
Debt to capital (at beginning of 2016) = 0.55
Return on beginning equity in 2016 = 0.10
Assets / Capital (at beginning of 2016) = €3,400 million
The effect of capitalizing Company A’s operating leases on its return on beginning equity equals
A. An increase from 0.10 to 0.15 (rounded).
B. An increase from 0.10 to 0.13 (rounded).
C. A decrease from 0.10 to 0.07 (rounded).
D. A decrease from 0.10 to 0.05 (rounded).
Solution
accounting topic of leases is a popular Paper F7 exam area that could feature to varying degrees
in Questions 2, 3, 4 or 5 of the exam. This topic area is currently covered by IAS 17, Leases. IAS
17, Leases takes the concept of substance over form and applies it to the specific accounting area
of leases.
When applying this concept, it is often deemed necessary to account for the substance of a
transaction – ie its commercial reality, rather than its strict legal form. In other words, the legal
basis of a transaction can be used to hide the true nature of a transaction. It is argued that by
applying substance, the financial statements become more reliable and ensure that the lease is
faithfully represented.
WHY DO WE NEED TO APPLY SUBSTANCE TO A LEASE?
A lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the
legal owner of the asset, the lessee obtains the right to use the asset in return for rental payments.
Historically, assets that were used but not owned were not shown on the statement of financial
position and therefore any associated liability was also left out of the statement – this was known
as ‘off balance sheet’ finance and was a way that companies were able to keep their liabilities
low, thus distorting gearing and other key financial ratios. This form of accounting did not
faithfully represent the transaction. In reality a company often effectively ‘owned’ these assets
and ‘owed a liability’.
Under modern day accounting the IASB framework states that an asset is ‘a resource controlled
by an entity as a result of past events and from which future economic benefits are expected to
flow to the entity’ and a liability is ‘a present obligation of the entity arising from past events, the
settlement of which is expected to result in an outflow fr.
Why is a visual analysis important in communicating findings in a bu.pdf
Why is a visual analysis important in communicating findings in a business research paper or
proposal? Give an example of a visual analysis that would be appropriate for your paper and
presentation (my research paper is regarding the decrease in ethics in nurses as well as having
usage of personal cell phones on the work floor). Describe acceptable report page design
methods to make your paper or presentation visually appealing.
Solution
The increase of development in IT has leaded to tremendous increase in the use of visual forms
of communication. From the early begins of usage of social anthropology, where novel
technologies of register and reproduction of images were gradually incorporated within social
anthropology in terms of ethnographic film and later visual anthropology, research with visual
technologies and on visual data has evolved into other fields in the social science.
Apart from social science, visual materials are found in a wide range of cultural spheres. They
are extensively used at various fields.
Videography, Photography plays very important roles in terms of gaining the full focus on
peculiarity of the visual and its specific symbolic structure.
The following terms will describe best about the Visual analysis usage at a greater extent. 1.
Involving, 2. Sharing and 3. Analyzing.
The three terms described above are exactly useful for the best communication of Business
Research Paper or Proposal.
Because, involving mostly related to successful participation in Trans disciplinary projects. The
photos can be analyzed as participatory acts. Sharing mostly involves in the combination of the
verbal data and visual data which leads to the easy understanding of presentation. Analysis
completely describes the different methods of analyses and show societal context.
Most of the design methods follow a simple procedure which gives a good pave to go ahead. One
of the design methods which is relevant to most of the design methods is described as follows.
Any methodology contains 1. Sample Design, 2. Data Collection Methods, 3. Data Processing
Procedures, 4. Response Rates, 5. Weighing and Variance Estimation.
All terminologies mentioned above are related to the easy understanding of the design in a
feature of successful survey and presents many issues that had to be addressed at the design
stage..
what usually happens to autoimmune antibody-producing clones dur.pdf
what usually happens to autoimmune antibody-producing clones during development?
what usually happens to autoimmune antibody-producing clones during development?
what usually happens to autoimmune antibody-producing clones during development?
Solution
The process of immune response against the antibodies is the same when the immune response
acts against the normal body cells. They bind with high affinity to self antigens..
Why platinum and its compounds display a variety of colorSoluti.pdf
Why platinum and its compounds display a variety of color?
Solution
Platinum and its compounds exhibit varieties of color because plantinum in its compounds have
d electrons in their respective orbitals which absorb wavelengths from Ultra violet and visible
light region of electromagnetic radiation and give off complimentary color and in this way
platinum generally appreas greyish white in color..
What is Vertical versus horizontal integration in healthcare W.pdf
What is Vertical versus horizontal integration in healthcare?
What is Vertical versus horizontal integration in healthcare?
Solution
in healthcare a vertical integration is the arrangement, a healthcare organization provide and
offer various services to the patients and needed people either directly or indirectlty, which
includes some support services or a broad range of patient care services. In this the care
providers think before and after the work or role he has done to the patients. The service
providers interacted and integrated with similar parties, exchange, share, and at the end benefit
all. Most of the care centers which offers variety of services join together, and exchange
information or patients also.
in horizontal integraion, one kind of services are offered by the care centers, all these joined as a
group for sharing the work. Here the care provider may look for other provider who do the same,
and join with them. It helps them to utilize their resoruces in optimum way and minimize
wastage. Forexample: these both can maintain a group of professional doctors, they can utilize
them in both places based on demand from patients..
What is the role of the financial system Name and describe two mark.pdf
What is the role of the financial system? Name and describe two markets that are part of the
financial system in the U.S. economy. Name and describe two financial intermediaries. What is
the difference between savings and investment (according to economists) and what role does the
financial system serve in bridging the gap between savings and investment? Explain why a
person would want to invest in stocks and bonds rather than keep their money in a savings
account.? ( 200 words)
Solution
Ans.
The financial system is concerned about credit, money and finance. It is a set of complex and
inter-mixed financial institutions ,financial markets, financial instruments and services.It is a
system that enables lenders and borrowers to exchange funds.It serves as a link between savers
and investors.Financial system promotes the process of capital formation and is a mechanism of
transfer of resources.Such as it channelise savings into business sector by offering loans.
Most important financial market is bonds market.In this market bond is like a contract paper with
maturity date and rate at which it is paid back to buyers.The money that companies get from
bonds can be further used for making profitable projects.When bond matures it is paid back to
purchaser with interest. The other market is of stocks market where stocks are issued by selling
shares to the public and trading is done with stockholders in stock exchange.It has higher returns
than bonds.
The two financial intermediaries are banks and mutual funds.Where banks are the financial
institutions that receives deposits and make loans.They pay interest on their deposits and charge
borrowers higher interst rate on their loans.Mutual funds are investment that uses money from
many investors to invest in bonds and stocks.
Savings are part of disposable income that is left after consumption of goods and
accumulated.Whereas investment means addition to stock of capital goods that adds to the future
productive capacity of the economy. Financial system is an important vehicle for economic
transformation.It bridges the gap between savings and investment through efficient mobilization
and allocation of surplus funds.It facilitates flow of funds from areas of surplus to deficit.
The money in savings account cannot be sold or traded to other investors such that they are not
negotiable, Whereas bonds are sold by investors to other investors before bonds reach there
maturity date.Money in savings account offers less return than bonds but bonds offer higher
returns which are considered as safe investment when borrowed from goverenment .so its better
to invest in stocks and bonds rather than keeping money in savings account..
What is the difference between a paired artery and an unpaired arter.pdf
What is the difference between a paired artery and an unpaired artery?
Solution
Paired Artery:
The abdominal aorta is the largest artery in the abdominal cavity. As part of the aorta, it is a
direct continuation of the descending aorta (of the thorax).
Anatomy Any of the muscular elastic tubes that form a branching system and that carry blood
away from the heart to the cells, tissues, and organs of the body. 2. A major route of
transportation into which local routes flow: Traffic was heavy on the central artery.
Unpaired Artery:
an unpaired artery that is formed by the union of the two vertebral arteries, runs forward within
the skull just under the pons, divides into the two posterior cerebral arteries, and supplies the
pons, cerebellum, posterior part of the cerebrum, and the inner ear..
What has Microsoft improved in Windows Server 2012 when it comes to .pdf
What has Microsoft improved in Windows Server 2012 when it comes to provisioning and
administrating a virtualized environment?
Solution
Windows Server 2012:
Windows server 2012 is the 6th version of windows server family. Microsoft introduced
windows server 2012 and BUILD 2011 of developer preview. Unlike windows 8, windows
server 2012 developer made provisions to MSDN subscribers. Microsoft improves, Windows
Update, Window Server Update Services, system center configuration manager and release an
update that extends the finishing date from 8th April 2012 to 15th January 2013.
Based on provisions: made to MSDN subscribers
Based on virtual environment: It is generally made for customers..
What are the steps for developing Developing a Project Scope Stateme.pdf
What are the steps for developing Developing a Project Scope Statement?
Solution
A scope statement has to be created in order to convince and get agreement from the client and
other stakeholders. With a scope statement you are more likely to decrease the changes of
miscommunication
The scope statement should be created by including the following points:.
True or False Questions1) Good technology transfer between pr.pdf
True or False Questions:
1) Good technology transfer between projects is one of the major advantages of projectized
organization. ( T or F)
2) Program Management is less comprehensive and inclusive than project management.( T or F)
3) The partnership type of organization is very difficult to organize as it has relatively large
restrictions. (T or F).
4) Forecasting estimates the results and planning provides strategies. (T or F)
Multiple choice questions:
1) The distribution that you use for networks in project considering probability of three times is
known as:
A) Normal distribution
B) Exponential distribution.
C. Binomial distribution
D) Negative exponential distribution
E. None of the above
2) The biggest Advantage/advantages of the exponential smoothing method of forecasting is:
A) No waiting period is required and not a large data is required even then reasonably good
forecasting.
B) It includes the benefits of the time series analysis of forecasting as it belongs to this category.
C) The value of alpha (smoothing constant )can be made to change or adapt to changed
circumstances.
D. All of the above
E. Only A and B.
3) The important disadvantage/disadvantages of MBO as observed are:
A. Time and paper work involved
B. Supervisor just assigns and does not negotiate
C. It leads to Gamesmanship of subordinates
D. It does not avoid the tendency of subordinates to focus on relatively few goals.
E. All of the above
4) The title \'section chief or foreman, is used for which of the following position?
A) team leader
B. middle manager
C. first-line manager
D. top manager
E. Aged worker
5) About the middle managers which of the following is true?
A. Make plan of intermediate range to achieve long terr goals
B. Integrate and coordinate the short range decisions and activities
C. Establish department policies together
D. Options A and B are true if taken together
E. options A, B, and C, are true if taken
True or False Questions:
1) Good technology transfer between projects is one of the major advantages of projectized
organization. ( T or F)
2) Program Management is less comprehensive and inclusive than project management.( T or F)
3) The partnership type of organization is very difficult to organize as it has relatively large
restrictions. (T or F).
4) Forecasting estimates the results and planning provides strategies. (T or F)
Multiple choice questions:
1) The distribution that you use for networks in project considering probability of three times is
known as:
A) Normal distribution
B) Exponential distribution.
C. Binomial distribution
D) Negative exponential distribution
E. None of the above
2) The biggest Advantage/advantages of the exponential smoothing method of forecasting is:
A) No waiting period is required and not a large data is required even then reasonably good
forecasting.
B) It includes the benefits of the time series analysis of forecasting as it belongs to this category.
C) The value of alpha (smoothing constant )can be made to chan.
The symbiosis between plant roots and fungi is characterized byQu.pdf
The symbiosis between plant roots and fungi is characterized by:
Question 2 options:
Fungi “fix” atmospheric nitrogen for plants
Plants provide a safe place inside which fungi can live
Plants receive carbon in exchange for nutrients
Plants receive nutrients in exchange for carbo
Fungi “fix” atmospheric nitrogen for plants
Plants provide a safe place inside which fungi can live
Plants receive carbon in exchange for nutrients
Plants receive nutrients in exchange for carbo
Solution
Correct options:
A. Fungi “fix” atmospheric nitrogen for plants
C. Plants receive nutrients in exchange for carbo
Explanation:
Fungi had an ability to easily absorb elements such a phosphorus and nitrogen which are
essential for life.
Plants are autotrophic and it producing their food in the form of carbohydrates through the
process of photosynthesis.
plants access to these essential compounds and elements. In return, the plant supplies the fungus
with carbohydrates for use as energy..
Tom has been a project manager at ETW Nautical Supplies for about fi.pdf
Tom has been a project manager at ETW Nautical Supplies for about five years. Today, like
most days, Tom arrives at his office an hour early. He spends the first 30 minutes reading his e-
mails and catching up on voicemails. Then he saunters down to cafeteria where he gets his
morning coffee and chats with his coworkers and reports as they filter in to get their own coffees.
He gets delayed by Marge, a member of one of his core teams, who is excited to show him
photos of her new grandson, Oliver. This means he gets back to his office a little later than
planned. He spends about an hour sending e-mails and returning phone calls, before he takes a
stroll through Cubicle Alley, as he calls it. He stops by each team member’s desk to check in.
“What’s happening?” he queries each person. These ritual stops have become known at ETW as
drive-bys. Just as he begins to prepare for a project meeting with his team on the crucial Sail2020
project, he gets an angry phone call from a vendor for Sail2020 complaining that the team is now
asking for extra features that were not in the original specs and that adding those features will
double the price of the parts. Tom tells him that he will find out what is going on and get back
him. After slamming the phone down, Tom returns to Cubicle Alley and begins yelling, “What
the heck is going on here? Why didn’t anyone tell me this earlier?” After spending 45 minutes
getting to the bottom of the problem, Tom learns it is the client who is making these demands to
the team. Tom stomps back to his office, and calls the client, who doesn’t answer. Now Tom is
behind schedule getting his meeting organized, so he works through lunch to get the agenda for
the Spinnaker2014 project finished. There’s no sense sending it out, as they will meet in 15
minutes at 1:30 p.m.
Tom arrives at the meeting room on time, but team members trickle in until 1:45 p.m. During
this time, Marge pulls out the photos of Oliver and shows them to the team members present.
They then pull out the photos of their kids and grandchildren to share. The meeting doesn’t get
started until 1:50 p.m. At 2:14, Tom’s boss Mary Sue arrives. She apologizes for being late and
explains why she is so busy. Everyone listens. Then, Tom summarizes what Mary Sue missed.
The meeting gets back on track at 2:25 p.m., only to have two critical members of the team
leave, explaining they have another meeting at 3 p.m. across the expansive ETW corporate
campus. Mary Sue gets impatient, and wants a quick summary of just where the project is in
terms of deadlines. She hears a summary of what the team has done. At 2:55 p.m., Mary Sue
leaves, saying she wants an update on her desk by the end of business that day. The meeting
breaks up shortly after 3 p.m. Tom announces he will send out a Doodle to find a time for the
next meeting. When Tom returns to his office, he has an irate message from the client, who says
he isn’t satisfied with the progress on the project. Tom immediately c.
The risk factor in CAPM is beta which is a proxy for how firms sto.pdf
The risk factor in CAPM is beta which is a proxy for how firm\'s stock price moves compared
with the market portfolio
True
False
Solution
The Asnwer is\"TRUE\"
Beta in Capital Asset Pricing Mode [CAPM] is a measure of non diversifiable risk which shows
how firms stock prices changes with the market forces. The Measure of Beta can be either
positive or negative. The term Beta also means Beta measures the risk of an individual stock
components to the market portfolio.
that a What is your definition of chemical reaction What observation.pdf
that a What is your definition of chemical reaction? What observations might you make that
suggest chemical reaction has occurred? Please describe simply what kind of chemical reactions
you will do today.
Solution
Chemical reaction is a process in which one or more substances (the reactants) are converted to
one or more different substances (the products).
Observations suggesting that a chemical reaction has occured:-.
The ProblemComplete the function printList that accepts a node (.pdf
The Problem
Complete the function printList that accepts a node * (the head of a linked list) as a parameter
and print out the list in the following format:
If the list is empty then the function should print \"Empty list\".
You should complete the main function to test your printList in, at least, the following cases:
An empty list
A list with exactly one node
A list with more than one node (eg: 100 -> 200 -> 300, as shown above)
//main.cpp
#include
using namespace std;
struct node {
int val;
node *next;
};
void printList(node *head) {
// printList function
}
int main() {
// Test 1: An empty list
node * head = NULL;
printList(head);
// Test 2: A list with exactly one node
// Test 3: A list with more than one node
return 0;
}
Solution
#include
using namespace std;
struct node {
int val;
node *next;
};
void printList(node *head)
{
int i = 0;
if(head == NULL) // if head is NUll it is empty list
{
cout<<\"\ Empty list\";
}
while(head != NULL) //while end of the list is not reached
{
cout<<\"\ Node \"<val;
head = head->next; // traverse next node
}
}
int main() {
// Test 1: An empty list
cout<<\"\ list with no node\";
node *head = NULL;
printList(head);
// Test 2: A list with exactly one node
cout<<\"\ list with one node\";
node *node1 = new node; //make new node
node1->val= 100; //assign its value to 100
node1->next = NULL; //assign its next pointer to null
head= node1; // make it the head node as head is null
printList(head); // call printList function
// Test 3: A list with more than one node
cout<<\"\ list with three nodes\";
node *node2 = new node;
node2->val= 200;
node2->next = NULL;
node1->next = node2;
node *node3 = new node;
node3->val= 300;
node3->next = NULL;
node2->next = node3;
printList(head);
return 0;
}.
Question is about the Enron Scandal in 2001... There is no case stud.pdf
Question is about the Enron Scandal in 2001... There is no case study... it is just based off of the
case in general
Does the company have a specific code of ethics? Were any of the components of the code
violated? Discuss. Determines if the ethical violations identified in the case violate components
of the company’s own Code of Ethics and describes each violation in detail
Solution
Enron had a set of ethical code defined in their corporate culture. The set of ethical code of
Enron’s was based on respect, integrity, communication, and excellence.
The actual code of ethics for Respect was that ‘We treat others as we would like to be treated
ourselves. We do not tolerate abusive or disrespectful treatment. Ruthlessness, callousness and
arrogance don’t belong here’
Similarly for integrity ‘We work with customers and prospects openly, honestly and sincerely.
When we say we will do something, we will do it; when we say we cannot or will not do
something, then we won’t do it’.
And for Communication ‘We have an obligation to communicate. Here we take the time to talk
with one another and to listen. We believe that information is meant to move and that
information moves people’ and finally for Excellence ‘We are satisfied with nothing less than the
very best in everything we do. We will continue to raise the bar for everyone. The great fun here
will be for all of us to discover just how good we can really be’.
Enron violated the codes of ethics for Integrity and communication breaking the integrity and not
communicating the actual financials and manipulating the financials and the balance sheet.
They broke integrity by not being Honest in their practice, did not disclose the actual financial
details, misrepresented the financial calculations making it complex for the stakeholders to
understand and thus posted a picture that was not a honest one, but filled with bad intentions. So
predominantly the code for integrity and communication was violated, ensuring that the
interested parties and stakeholders does not understand what was going on, making huge and
false claims resulting in the balloon being blown out of proportion and thus finally breaking to
become nothing..
Pyrite oxidation leads to acidic conditions due toA. a slow chemi.pdf
Pyrite oxidation leads to acidic conditions due to:
A. a slow chemical oxidation of FeS2
B. a rapid chemical oxidation of FeS2
C. Bacterial oxidation of Fe++
D. All of these
Solution
Pyrite(FeS2) is a irion sulphide allso called fools gold found i n earth\'s crust especially in coals
and mineral ores.
The various steps of pyrite oxidation is as follws
2 FeS2 + 7 O2 + 2 H2O => 2 Fe2+ + 4 SO42- + 4 H+
Pyrite + Oxygen + Water => Ferrous Iron + Sulfate + Acidity
4 Fe2+ + O2 + 4 H+ => 4 Fe3+ + 2 H2O
Ferrous Iron + Oxygen + Acidity => Ferric Iron + Water
4 Fe3+ + 12 H2O => 4 Fe(OH)3 ¯ + 12 H+
Ferric Iron + Water => Ferric Hydroxide (yellowboy) + Acidity
FeS2 + 14 Fe3+ + 8 H2O => 15 Fe2+ + 2 SO42- + 16 H+
Pyrite + Ferric Iron + Water => Ferrous Iron + Sulfate + Acidity
pyrite oxidation occurs at slow rate in rocks but some bacterias increases the rate of pyryte
oxidation.
question 1. What are the various sources of conflict and politics t.pdf
question: 1. What are the various sources of conflict and politics that have plagued Walt Disney
in the past?
In the early 2000s, Walt Disney CEO Michael Eisner came under increasing criticism for the
company’s falling performance and for the way that he had centralized decision making so that
all important decisions affecting the company had to have his approval. He began to lose the
support of the board of directors, especially of Roy Disney, who as a member of the founding
family commanded a great deal of support. However, the majority of Disney’s board of directors
had been handpicked by Eisner, and he was able to control the agenda until the company began
to incur major losses in the mid 2000s. Poor performance weakened Eisner’s position, but so did
his personal relationship with Steve Jobs, who was the CEO and major owner of Pixar, the
company that had made most of Disney’s recent blockbuster movies such as Toy Story, Cars,
and so on.
After Jobs threatened to find a new distributor for Pixar’s movies when its contract with Disney
expired in 2007 because of the personal antagonism between himself and Eisner, Disney’s board
decided to act. Eisner was encouraged to become chair of Disney and to allow his handpicked
successor, Bob Iger, assume control of the company as its CEO. Iger owed his rapid rise at
Disney to his personal relationship with Eisner, who had been his mentor and loyal follower. Iger
had always suggested new ways to improve Disney’s performance but had never confronted
Eisner—always a dangerous thing to do if a manager wants to become the next CEO!
Once Iger became CEO in 2006, pressure was applied to Eisner, who soon decided to resign as
Disney’s chair; then Iger negotiated the purchase of Pixar by Disney that resulted in Steve Jobs
becoming its biggest stockholder. Disney was still performing poorly, but now that Iger was in
total control and no longer under the influence of Michael Eisner, he adopted a plan to change
the way Disney operated.
As COO of Disney under CEO Michael Eisner, Iger recognized that Disney was plagued by slow
decision making that had led to many mistakes in putting its new strategies into action. Its
Disney stores were losing money; its Internet properties were flops; and even its theme parks
seemed to have lost their luster as few new rides or attractions were introduced. Iger believed
one of the main reasons for Disney’s declining performance was that it had become too tall and
bureaucratic under Iger, and its top managers were following financial rules that did not lead to
innovative strategies.
One of Iger’s first moves to turn around Disney’s performance was to dismantle its central
“strategic planning office,” which was composed of several levels of top managers who were
responsible for sifting through all the new ideas and innovations sent up by Disney’s different
business divisions, for example, its theme parks, movies, and gaming divisions. After a lengthy
decision-making process, they the.
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