Brandlin Company of Anaheim, California, purchases materials from a foreign supplier on December 1, 2017, with payment of 31,000 korunas to be made on March 1, 2018. The materials are consumed immediately and recognized as cost of goods sold at the date of purchase. On December 1, 2017, Brandlin enters into a forward contract to purchase 31,000 korunas on March 1, 2018. Relevant exchange rates for the koruna on various dates are as follows:

Brandlin’s incremental borrowing rate is 12 percent. The present value factor for two months at an annual interest rate of 12 percent (1 percent per month) is 0.9803. Brandlin must close its books and prepare financial statements at December 31.

1. a-1. Assuming that Brandlin designates the forward contract as a cash flow hedge of a foreign currency payable and recognizes any premium or discount using the straight-line method, prepare journal entries for these transactions in U.S. dollars.

2. a-2. Assuming that the purchased parts became a part of the cost of goods sold in 2017, what is the impact on 2017 net income?

3. a-3. What is the impact on 2018 net income?

4. a-4. What is the impact on net income over the two accounting periods?

5. b-1. Assuming that Brandlin designates the forward contract as a fair value hedge of a foreign currency payable, prepare journal entries for these transactions in U.S. dollars.

6. b-2. Assuming that the purchased parts became a part of the cost of goods sold in 2017, what is the impact on net income in 2017 and in 2018?

7. b-3. What is the impact on net income over the two accounting periods?

In Java design a class named Course to represent a course. The class contains:

Private data fields:

• courseName of type String

• courseNumber of type String

• section of type int

• numberStudents of type int

• finalGrades array of 100 double numbers

A constructor that creates a course with the specified name, number, section , and number of students.

A method setGrades() that will prompt the user to the enter the grades into double [] finalGrades.

int numberStudents, will control how many cells will be used.

A method to find and print the maximum grade.

A method to find and print the average grade.

Implement the class.

Write a test program that

Creates the course course1/CS155 with the values (CS, 155, 01, 20)

Uses setGrades to read 20 grades for the course course1/CS155. Note numberStudents or

finalGrades.length can be used in your for loop holding the value of 20.

print the maximum grade for course1/CS155

print the average grade for course1/CS155

Creates the course course2/CS300 with the values (CS, 300, 03, 30).

Uses setGrades to read 30 grades for the course course2/CS300. Note numberStudents or finalGrades.length can be used in your for loop holding the value of 20.

print the maximum grade for course2/CS300

print the average grade for course2/CS300

Sally is not pleased with the company she works for -- her manager does not care about her or her every-day life, and she is feeling stressed trying to juggle work, school and family obligations. Name at least three ways that her organization could help decrease work-family conflict and stress. Why should they bother?

Explain the model of labor migration to and from urban areas as fully as you can in words. In particular address the following:

a. Why do young workers and some older workers locate in the urban area?

b. Who locates in the rural area? Why?

c. Why don’t firms all locate in one large city?

d. What determines the lifetime incomes of workers?

e. Explain the conditions for steady-state equilibrium.

At 1atm, how much energy is required to heat 47.0 g of H2O(s) at -16.0 degrees celcius to H2O (g) at 153.0 degrees celcius?

A pair of in-phase stereo speakers is placed side by side, 0.80m apart. You stand directly in front of one of the speakers, 1.2m from the speaker. What is the lowest frequency that will produce constructive interference at your location?

Randy Inc. produces and sells tablets. The company incurred the following costs for the May:

Required:

Determine each of the following:

Java Problem:

Abstraction is the basis for good Object-Oriented design that is modular, reusable, and maintainable.

Interfaces and Abstract classes are two mechanisms in Java that provide high-level abstractions. An interface or abstract class is something which is not concrete, something which is incomplete.

For this discussion, what do you think is meant by “Programming to an interface”? What are some differences between Abstract Classes and Interfaces? Provide a simple example application with an interface definition and a class which implements the interface.

There are several models for ethical hacking that allow for effective penetration testing. Depending on the need of the company, a given penetration tester may choose to use all or one of these methods. Research White Box, Black Box, and Gray Box penetration testing models, and describe how each can be used to protect companies from black-hat hacking attempts.

3. (a) Common transparent tape becomes charged when pulled from a dispenser. If one piece is placed above another, the repulsive force can be great enough to support the top piece's weight. Assuming equal point charges (only an approximation), calculate the magnitude of the charge if electrostatic force is great enough to support the weight of a9.00 mg piece of tape held 1.10 cm above another. (The magnitude of this charge is consistent with what is typical of static electricity.)

5. (a) Two point charges totaling 8.00 µC exert a repulsive force of 0.100 N on one another when separated by 0.553 m. What is the charge on each?
smallest charge

largest charge


5(b). What is the charge on each if the force is attractive?
smallest charge

largest charge

Write a program to manage DVD rental in a video rental store. Create an abstract data type that represents a DVD in this store. Consider all the data and operations that may be necessary for the DVD type to work well within a rental management system. Include a print() member function that displays all the information about the DVD. Test your data type by creating an array of ten DVD instances and filling them using information read from a test input file that you create. Display the DVD information. Language C++.

Use the t-distribution to find a confidence interval for a mean μ given the relevant sample results. Give the best point estimate for μ, the margin of error, and the confidence interval. Assume the results come from a random sample from a population that is approximately normally distributed.

A 95% confidence interval for μ using the sample results x= 94.6, s= 6.9, and n =42

Round your answer for the point estimate to one decimal place, and your answers for the margin of error and the confidence interval to two decimal places.

point estimate =

margin of error =

the 95% confidence interval =