As the HR coordinator, you are asked to provide strategies on how to successfully manage the collective bargaining process. Describe at least 4 strategies the employer can take during the collective bargaining process.

The December 31, 2012 balance sheet of Wolfe Co. included the following items:

7.5% convertible bonds payable due December 31, 2020 $2,000,000

Unamortized Premium on bonds payable 100,000

The bonds were issued on December 31, 2010 at 104, with interest payable every June 30 and December 31. Each $1,000 bond is convertible to 20 shares of $5 par value common stock. The stocks had a market price of $25 per share.

On January 1, 2013, after recording the December interest, Wolfe:

Retired half of the bonds at 98 and converted the other half of the bonds to common stocks.

Prepare journal entries for each transaction.

The Affordable Care Act (“Obamacare”) became law in 2010. Before then, not everyone capable of paying for comprehensive health insurance chose to do so. With some exceptions, after the law took effect, almost everyone who could pay for comprehensive health insurance did so. There were more people with health insurance after the law than before the law. Assume that the value to US society of one more person having health insurance is greater than the value the individual herself or himself believes she or he receives. This is because as more people have health insurance, individuals with potentially contagious conditions obtain medical help that stops the spread of those diseases to others. With these facts, show by supply and demand curves how the Affordable Care Act (“Obamacare”) might have increased social welfare.

You have three lines of training modules: Company Training (CT), On-line Training (OT), and Academic Training (AT). For each sold CT, you will receive $1,000 in revenue, while for each sold OT, you will receive $800 and for each AT, you will receive $700. Each module lasts for one month. To deliver the module CT, UQ-HDTC requires 100 hours of data scientist and computer programmer time. The module OT requires 300 hours of data scientist and 500 hours of computer programmer time, while AT requires 200 hours of data scientist and 100 hours of computer programmer time. Suppose you has purchased 1,000 hours of data scientists time and 800 hours worth of computer programmer time for each month. How many CT, OT, and AT modules you should sell per month, so as to maximize your revenue, given the constraints on data scientist and computer programmer time? Please form the problem as an LP problem and solve it using Tableu form of Simplex method.

#45 — LO.6 Scott and Laura are married and will file a joint tax return. Scott has a sole proprietorship (not a “specified services” business) that generates qualified business income of $300,000. The proprietorship pays W–2 wages of $40,000 and holds property with an unadjusted basis of $10,000. Laura is employed by a local school district. Their taxable income before the QBI deduction is $386,600 (this is also their modified taxable income).

a. Determine Scott and Laura’s QBI deduction, taxable income, and tax liability for 2020.

b. After providing you with the original information in the problem, Scott finds out that he will be receiving a $6,000 bonus in December 2020 (increasing their taxable income before the QBI deduction by this amount). Redetermine Scott and Laura’s QBI deduction, taxable income, and tax liability for 2020.

c. What is the marginal tax rate on Scott’s bonus?

The reported net incomes for the first 2 years of Splish Products, Inc., were as follows: 2020, $147,800; 2021, $202,000. Early in 2022, the following errors were discovered.

Prepare the correcting entry necessary when these errors are discovered. Assume that the books are closed. (Ignore income tax considerations.)

At the beginning of 2010, Lipstick Company has installation costs of $8,000 on new machine that were charged to Repair Expense. Other costs of this machinery of $29,000 were correctly recorded and depreciate with the straight-line method with an estimated life of 10 years and no residual value. At December 31, 2008, Lipstick Company decides that the machinery has remaining useful life of 15 years, starting with January 1, 2011. The book have not been closed for 2018 and depreciation expense has not yet been recorded for 2018. Do not take in to account the impact of taxes.

a) Show the journal entry that Lipstick Company should make in 2011 to correct for the error.
b) Calculate and present the journal entry of Lipstick Company’s depreciation expense in 2011 for machinery acquired in 2010.

At the beginning of 2010, Lipstick Company has installation costs of $8,000 on new machine that were charged to Repair Expense. Other costs of this machine of $29,000 were correctly recorded and depreciate with the straight-line method with an estimated life of 10 years and no residual value. At December 31, 2008, Lipstick Company decides that the machinery has remaining useful life of 15 years, starting with January 1, 2011. The book have not been closed for 2011 and depreciation expense has not yet been recorded for 2011. Do not take in to account the impact of taxes.

a) Show the journal entry that Lipstick Company should make in 2011 to correct for the error.
b) Calculate and present the journal entry of Lipstick Company’s depreciation expense in 2011 for machinery acquired in 2010.

There are two stocks, A and B, which make up a particular price-weighted index. Below are the closing prices and number of shares outstanding for each stock for yesterday and today. Stock B split 3-for-1 today before the market opened. What is the value of the index after the close today if the index contains stocks A and B and closed yesterday at 115.00 (before stock B split 3-for-1)?

                                                            Yesterday                        Today

Closing price of stock A                        $150                          $162

Shares outstanding for stock A               100                            100

Closing price of stock B                         $80                            $25

Shares outstanding for stock B                 60                           180

Index value                                           115.00                            ?

BEFORE AND AFTER NURSING RESPONSIBILITIES FOR SKIN SCRAPINGS