Analyse the risks associated with Innovation in Healthcare.

What is the difference between invention and innovation?

discuss the advantages and risks of open innovation?

5. Chapter 7: Exercise 68 on page 228

Birthrates 2015 The table shows the number of live births per 1000 women aged 15-44 years in the United States, starting in 1965.

A) Make a scatterplot and describe the general trend in Birth Rates (Enter Year as years since 1900: 65,70,75 etc.)

B) Find the equation of the regression of the line:

C) Check to see if the line is an appropriate model. Explain

D) Interpret the slope of the line

E) The table gives rates only at intervals. Estimate what the rate was in 1978

F) In 1978, the birthrate was actually 15.0. How close did your model come?

G) The birthrate in 2020 was not yet available when this was written. Predict the birth rate in 2020 from your model . Comment on your faith in this prediction.

H) Predict the Birthrate for 2050. Comment on your faith in this prediction.

Metlock Company reports pretax financial income of $65,000 for 2020. The following items cause taxable income to be different than pretax financial income.

Metlock’s tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2020.

Compute taxable income and income taxes payable for 2020.

eTextbook and Media

List of Accounts

Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

eTextbook and Media

List of Accounts

Prepare the income tax expense section of the income statement for 2020, beginning with the line “Income before income taxes.” (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

eTextbook and Media

List of Accounts

Compute the effective income tax rate for 2020. (Round answer to 1 decimal places, e.g. 25.5%.)

Whispering Company reports pretax financial income of $66,100 for 2020. The following items cause taxable income to be different than pretax financial income.

Whispering’s tax rate is 30% for all years, and the company expects to report taxable income in all future years. There are no deferred taxes at the beginning of 2020.Compute taxable income and income taxes payable for 2020.

Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the income tax expense section of the income statement for 2020, beginning with the line “Income before income taxes.” (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Compute the effective income tax rate for 2020. (Round answer to 1 decimal places, e.g. 25.5%.)

SQL Trigger problem

When attemptiing to Create or Replace a trigger I get the error "sql warning trigger created with compilation errors".

Trigger:

CREATE OR REPLACE TRIGGER Late_Fees
after UPDATE
ON InventoryItem
FOR EACH ROW

DECLARE

late_fee number;
num_days number;
BEGIN
num_days:= to_date(:old.ReturnDate)-TO_DATE(:old.DateDue);
select IntValue into late_fee from ApplicationSettings where Setting='Daily Late Fee';
:new.fee := (late_fee)*(num_days);

END;
/

commit;

Table:

create table Rental(
INVID int Primary key,
LoanDate date,
PatronID int,
DueDate date,
ReturnDate date,
constraint PatronID_FK Foreign key (PatronID) references Patrons(PatronID));

Test Input:

insert into rental
values ('1345', '2020-02-20', '000', '2020-02-27', '2020-02-22');
insert into rental
values ('1345', '2020-04-10', '000', '2020-04-17', '2020-04-17');
insert into rental
values ('1234', '2020-02-20', '000', '2020-02-27', '2020-02-22');
insert into rental
values ('1245', '2020-02-20', '000', '2020-02-27', '2020-02-22');
insert into rental
values ('1345', '2020-08-14', '0001', '2020-08-21', '2020-08-20');
insert into rental
values ('1265', '2020-09-01', '0001', '2020-09-08', '2020-09-10');

BEST CO sponsors a defined benefit pension plan for its employees. On January 1, 2010, the following balances relate to this plan. GHS Plan assets 480,000 Defined benefit obligation 625,000 Pension asset/liability 45,000 Unrecognized past service cost 100,000 As a result of the operation of the plan during 2010, the following additional data are provided by the actuary. Service cost for 2010 90,000 Discount rate, 9% Actual return on plan assets in 2010 57,000 Amortization of past service cost 19,000 Expected return on plan assets 52,000 Unexpected loss from change in defined benefit obligation, due to change in actuarial predictions 76,000 Contributions in 2010 99,000 Benefits paid retirees in 2010 85,000 Instructions (a) Using the data above, compute pension expense for BEST Co. for the year 2010 by preparing a pension worksheet that shows the journal entry for pension expense and the year-end balances in the related pension accounts.

On February 1, 2010, Marsh Contractors agreed to construct a building at a contract price of $5,800,000. Marsh estimated total construction costs would be $4,000,000 and the project would be finished in 2012. Information relating to the costs and billings for this contract is as follows: 2014 2015 2016 Total costs incurred to date $1,500,000 $2,640,000 $4,600,000 Estimated costs to complete 2,500,000 1,760,000 -0- Customer billings to date 2,200,000 4,000,000 5,600,000 Collections to date 2,000,000 3,500,000 5,500,000

Instructions Fill in the correct amounts on the following schedule.For percentage-of-completion accounting and for completed-contract accounting, show the gross profit that should be recorded for 2010, 2011, and 2012.

Percentage-of-Completion Revenue

2010:

2011:

2012:

Completed-Contract Revenue

2010:

2011:

2012:

Percentage-of-Completion Gross Profit

2010:

2011:

2012:

Completed-Contract Gross Profit

2010:

2011:

2012:

Calculate the Over/Under Billing for:

2010:

2011:

2012: