Define objective of the Statement of Cash Flows and the purpose of it for financial statements users (i.e., what should it help financial statements users do). Include the relevant citations from the FASB codification

Give citations for the following that can be used:

Direct materials price variance (based on materials used)

Direct materials usage variance

Direct labor variance

Direct labor efficiency variance

1) Why the shipping industry is important these days?

2) Why e-system is so important in the shipping industry?

Can someone give a brief content for around 400 words with citations??

Please answer the question below in 300 to 500 words. In addition, please use citations from the eText and or other credible sources and/or websites.

Discuss what are some natural threats to security.

Make a professional and well-founded essay. Citations and references are optional.

Discuss the concept SOCIAL SCIENCES and break down each one of the disciplines related to it for the study of the activities and behavior of human beings.

What are the pros and cons of inpatient treatment centers? Provide at least two pros and two cons with the rationale in your response.

(INCLUDE IN TEXT CITATIONS AND WORK CITED! MUST BE 150 WORDS)

Distinguish and explain the differences between business and financial risk and provide an example from a publicly traded company. Use specific examples and citations to support your assertion for business or financial risk.

Software Engineering Course

Directions: Read the Initial System Requests below and than answer the identify actors and identify use cases questions.

Initial System Requests

Wylie College is planning to develop a new online Course Registration System. The new Web-enabled system replaces its much older system developed around mainframe technology. The new system allows students to register for courses from any Internet browser. Professors use the system to register to teach courses and to record grades.

Because of a decrease in federal funding, the college cannot afford to replace the entire system at once. The college will keep the existing course catalog database where all course information is maintained. This database is an Ingres relational database running on a DEC VAX. The legacy system performance is poor, so the new system accesses course information from the legacy database but does not update it. The registrar’s office continues to maintain course information through another system.

Students can request a printed course catalog containing a list of course offerings for the semester. Students can also obtain the course information online at any time. Information about each course, such as professor, department, credit hours, and prerequisites assists students in making informed decisions.

The new system allows students to select four course offerings for the coming semester. In addition, each student indicates two alternate choices in case the student cannot be assigned to a primary selection. Courses have a maximum of ten and a minimum of three students.

The registration process closes on the first or second day of classes for the semester. Any course with fewer than three students enrolled on the day registration closes is cancelled. All courses without an instructor on the day registration closes are cancelled. Students enrolled in cancelled classes are notified that the course has been cancelled, and the course is removed from their schedules. The registration system sends information about all student enrollments to the Billing System so that the students can be billed for the semester.

For the first two weeks of the semester, students are allowed to alter their course schedules. Students may access the online system during this time to add or drop courses. Changes in schedules are immediately sent to the Billing System so that an updated bill can be sent to the student.

At the end of the semester, the student can access the system to view an electronic report card. Since student grades are sensitive information, the system must employ security measures to prevent unauthorized access. All students, professors, and administrators have their own identification codes and passwords.

Professors must be able to access the online system to indicate which courses they want to teach. They also need to see which students signed up for their course offerings. In addition, professors can record the grades for the students in each class.

Identify Actors

Who uses the system?                                                             

Who gets information from the system?                              

Who provides information to the system?                          

Where in the organization is the system used?                  

Who supports and maintains the system?                           

What other systems use this system?                                   

Identify Use Cases

What are the goals of each actor?

• What will the actor use the system for?

• Will the actor create, store, change, remove, or read data in the system?
• Will the actor need to inform the system about external events or changes?
• Will the actor need to be informed about certain occurrences in the system?

Does the system supply the business with all of the correct behavior?

Please use financial statement information for Fin 602 Corp below for question 1) to 6).

Income statement (million dollars)

Balance sheet (million dollars)

1. Calculate NOPAT (net operating profit after tax) of the year 2019 and 2018

2. Calculate the amount of total (net) operating capital for both year – 2019 and 2018

3. Calculate the free cash flow for the year of 2019

4. Calculate ROIC (Return on capital invested) and CR (Capital requirement ratio) for 2019 and 2018.  Then interpret those ratios

5. Basing on answers in 1) to 4), does Fin 602 look good in 2019? If not good, what looks like happening in operation and finance?

6. Any suggestion to improve free cash flow or performance of Fin 602 Corp