Life Situation: Megan and Sean are looking for their first home in Ontario. They are in their late 20s and have been married for three years. They still have a small amount left to pay towards their student and car loans. They do not have any children but plan to in the near future. Both Megan and Sean have steady stable jobs with good advancement opportunities. They are making housing savings. They do not want to use RRSP Home Buyer’s Plan for down payment.

Monthly Budget

* Savings - usually each month they contribute $100 to their emergency savings, $300 to their RRSPs and $950 to their house savings

Net Worth

** They will be finished paying for the car loan in 16 months
*** They will be finished paying for the student loans in 28 months

Question 1

Suppose the couple uses CIBC. Research the current mortgage rates at CIBC and at a mortgage broker (your own selection). The rates quoted by the brokers are usually for fixed rate, closed mortgages. Fill in the table on the answer template with your information. You can adjust the table to reflect the information available from your source. You will not fill in every cell.

Question 1

Bank: CIBC                                                                                                      Date:                                                           

Broker:                                                                                            Date:                                                           

Pina Colada Corporation uses special strapping equipment in its packaging business. The equipment was purchased in January 2019 for $9.60 million and had an estimated useful life of 8 years with no residual value. In early April 2020, a part costing $840,000 and designed to increase the machinery’s efficiency was added. The machine’s estimated useful life did not change with this addition. By December 31, 2020, new technology had been introduced that would speed up the obsolescence of Pina Colada’s equipment. Pina Colada’s controller estimates that expected undiscounted future net cash flows on the equipment would be $6.05 million, and that expected discounted future net cash flows on the equipment would be $5.57 million. Fair value of the equipment at December 31, 2020, was estimated to be $5.38 million. Pina Colada intends to continue using the equipment, but estimates that its remaining useful life is now four years. Pina Colada uses straight-line depreciation. Assume that Pina Colada is a private company that follows ASPE.

Prepare the journal entry to record asset impairment at December 31, 2020, if any.

Fair value of the equipment at December 31, 2021, is estimated to be $5.66 million. Prepare any journal entries for the equipment at December 31, 2021.

Repeat part (b), assuming that on December 31, 2021, Pina Colada's management decides to dispose of the equipment. As at December 31, 2021, the asset is still in use and not ready for sale in its current state. In February 2022, Pina Colada's management will meet to outline an active program to find a buyer.

Repeat part (b), assuming that the equipment is designated as "held for sale" as of January 1, 2021, and that the equipment was not in use in 2021 but was still held by Pina Colada on December 31, 2021.

Repeat parts (a) and (b), assuming instead that Pina Colada is a public company that prepares financial statements in accordance with IFRS.

Windsor Timber Inc., a small private company that follows ASPE, owns 9,500 hectares of timberland purchased in 2007 at a cost of $1,200 per hectare. At the time of purchase, the land without the timber was valued at $400 per hectare. In 2008, Windsor built fire lanes and roads, with a physical life of 30 years, at a cost of $84,000 and separately capitalized these costs. Every year, Windsor sprays to prevent disease at a cost of $5,000 per year and spends $14,000 to maintain the fire lanes and roads. During 2009, Windsor selectively logged and sold 400,000 cubic metres of the estimated 2.00 million cubic metres of timber. In 2010, Windsor planted new seedlings to replace the cut trees at a cost of $160,000.

Determine the depletion charge and the portion of depletion included in the cost of timber sold in 2010.

Provide the journal entries to record the depletion charged to inventory (and subsequently to cost of goods sold) for the year. (Credit account titles are automatically indented when the 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. Round depletion rate to 2 decimal places, e.g. 15.75 and final answer to 0 decimal places, e.g. 1,525.)

Windsor has not logged since 2009. Assume that Windsor logged 900,000 cubic metres of timber in 2020, of which 60% was sold in 2020 and the remainder sold in 2021. The timber cruiser (the appraiser) had estimated a total resource of 8 million cubic metres. Determine the cost of timber sold that relates to the depletion for 2020 and 2021.

Provide the journal entries to account for the cost of timber produced in 2020 and subsequently sold in 2020 and 2021. (Credit account titles are automatically indented when the 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. Do not round intermediate calculations. Round answers to 0 decimal places, e.g. 5,125.)

Prepare the necessary journal entry to show how Windsor would account for the maintenance costs of the fire lanes and roads and the spraying of the timberland. (Credit account titles are automatically indented when the 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.)

Unit III PowerPoint Presentation

Imagine that you are a member of the health professional information technology (IT) innovation council in a community hospital system. The council is exploring the use of smartphones as a support for recently discharged patients with chronic illnesses. Healthcare professionals will be readily available by phone for a patient if he or she has questions or concerns regarding treatments or medications. Consequently, the patient will not have to schedule office visits each time it is necessary to confer with a physician. With the patient’s approval, this information

You are asked to investigate the potential of such a system and to present your findings to the council via a PowerPoint presentation. In your presentation, be sure to cover the following points:

a brief description of how you believe the smartphone system will work

, an explanation of why it is important to have the ability to share a patient’s health information via a healthcare information system, and

an explanation of the ethical considerations that will have to be addressed if a decision is made to trial the smartphone system and how these considerations will be addressed.

Your presentation should consist of at least 10 slides, not counting the title slide and references slide. You may use information from your textbook as well as information from scholarly and Internet resources. At least three resources should be used for this presentation. All resources used should be cited and referenced properly using APA formatting.

Write your thoughts on this discussion.

Mistakes in business, particularly ones that aren’t addressed early can lead to some pretty severe consequences for company. Part of being a successful organization is being responsible enough to be prepared to act immediately if mistakes happen so that further damage can be avoided and lead to damage to the brand itself. One ideal example of this paradigm can be witnessed through the photography giant Kodak. In 1977, the company become the first to file a patent for a digital camera that, used a magnetic cassette to store digitized images up to 100kb). (Roesler) The move would’ve been revolutionary – if they had taken action to make the technology available for public consumption. Instead, because they were making majority of their profit from film products, they allowed Dycam to swoop in and create the Model 1; which became the first digital camera marketed for public use. (Trenholm, 2007) Although Kodak is still a relatively successful company, the move resulted in the potential loss of billions in revenue and the opportunity to position themselves as leaders in the digital photography field. Since then others (Canon, Nikon, Sony etc.) have capitalized off of that misstep and the move has become a lesson and not only being a leader in your industry as it is, but to also seek out how you can become profitable through innovation.

I would like for you to reflect on the historical events, issues, and figures discussed in this class from the 1500 to present day. Choose one of more events, issues, and figures that have, in your opinion, had the greatest impact on the present day. Make an argument as to why you believe this to be case.   

Example:

After the assassination of Archduke Franz Ferdinand triggering one of the most impactful events to exist, World War I. The war began in 1914 and lasted until 1918, there were two separate sides the central powers (Germany, Austria-Hungary, Bulgaria, and the Ottoman Empire) and the allied powers (Great Britain, France, Russia, Italy, Romania, Japan, and the United States). Ultimately, Germany met its fate and signed the Treaty of Versailles which brought a great cost to their country. On the other hand, the United States being an allied power flourished from this war and had an economic boom. One side note that was remarkable was the 369th Infantry Regiment which consisted of African Americans. This was significant due to the fact that it was the very first black platoon. Many social customs eventually were faded out and society as a whole became much more open o new ideas. Innovation and technology was also a big effect from this war as it made a carpet for the industrial revolution.

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Question: No handwriiten answer atleast 3 pages read carefully then answer the question. I'll rate Technolo...

No handwriiten answer atleast 3 pages read carefully then answer the question. I'll rate

Technology in the news! Technology, Labor, and Society.

instructions:

Select a technology developed between 1980 and 2000, and then craft a narrative which addresses the following questions:

What is the technology?

What problem does it solve?

Who developed it?

How did this technology influence another technology?

Examples?

Is this technology, or a subset of this technology in use today?

What are some of the social and cultural effects of the technology?

Did it effect society? Was it positive, negative, neutral?

Did the technology create equal opportunities, or were they unequal in distribution or access?

How did the technology impact employment and production?

What is the relationship to labor market demand?

Did the technology increase or decrease the need for additional employees?

This writing assignment will begin your exploration of technology, investigating effects, influence, use, and adoption. You are writing a story; a story about the technology. It is not meant to be a scientific paper. It may be written in the first person, as you are describing how "you," have understood the technology and how it has influenced society, etc.

You should identify a minimum of 3 references for your paper, and they should be properly cited.

1. What are the strengths and weaknesses of mercantilism and liberalism? Which would be more efficient in addressing global economic issues?

2. What are the reasons states impose protectionists policies on other countries?

3. What are the advantages and disadvantages of state ownership of the economy and private ownership?

4. How important is a stable international monetary system to cooperation among countries trade relations? Why would this be considered a collective good?

5. What are the factors that multinational corporations consider when making foreign direct investments?

Use a hypothetical balance sheet to explain why a single commercial bank is able to safely lend an amount equal to its holdings of excess reserves. Further, explain why the banking system can in effect create ‘new reserves’ in an amount that is some multiple of the initial level of excess reserves. What makes this possible and what role does the so-called ‘money multiplier’ play in this analysis? Lastly, if the reserve requirement regulation was abolished, what impact would this have on individual and collective bank money creation?

III. True or False.

Just Write Down the answer.

1. If a contract is concluded on CIF term, Incoterms 2010 is applicable even when the contract does not indicate to this effect.
2. Offer and counteroffer are two essential steps in international trade negotiation.
3. A buyer cable an acceptance to an offer, but requiring to change payment from D/P at sight to D/A. The seller kept silence. A contract could be established at this moment.
4. Any offer can be withdrawn if the withdrawal reaches the offeree before an acceptance is dispatched.
5. An offer is accepted only if there is no alteration.
6. In accordance with the international practice, unless the contract stipulates otherwise, the more or less part will be priced at the contract rate.
7. Under CIF the seller has to effect insurance, therefore he has to bear the risk during the ocean transport.
8. A bill of exchange is a conditional order in writing.
9. “Dishonor” means the refusal to the acceptance or payment of a duly presented draft.
10. A promissory note is a promise of payment by the maker.