Our company must replace an obsolete machine press. We have two bids, summarized below, to consider. Machine A is depreciated using MACRS. Machine B is depreciated using SOYD. Machine A will be sold for $5000 at the end of its useful life and machine B will be sold for $10,000 at the end of its useful life. Our company uses an after-tax MARR of 12% and it falls in the 38% total income tax bracket. Our company is required to purchase one of these two machines, do nothing is not an option.

Based on the After Tax Cash Flow and using a Net Present Worth analysis and considering taxes which machine should our company purchase?

Pen Wines P/L has leased (lessee) a wine-press on the following terms; Date of entering lease; 1 Jan/15 Duration of lease 5 years Life of asset 6 years Unguaranteed residual value $40,000 Lease payments inception (at the start) $60,000 Annual payments (5) $65,000 Implied rate 11.0 % Required:Required:Required: Required:Required:Required: a) Discuss the logic behind requiring some lease payments (e.g. finance leases) to be capitalized while other lease payments (operating leases) must be expensed. b) Determine the Fair Value (rounded off) of the leased asset. c) Journalize the entries for 1/1/2015 to 1/1/2016 (NB: 31 Dec is the year-end

#include <stdio.h>
#include <string.h>
#include<stdlib.h>
#include<conio.h>
struct Bank_Account_Holder
{
int account_no;
char name[80];
int balance;
};
int n;
void accept(struct Bank_Account_Holder[], int);
void display(struct Bank_Account_Holder[], int);
void save(struct Bank_Account_Holder[], int);
void load(struct Bank_Account_Holder[], int);
int search(struct Bank_Account_Holder[], int, int);
void deposit(struct Bank_Account_Holder[], int, int, int);
void withdraw(struct Bank_Account_Holder[], int, int, int);
int lowBalenquiry(int,int);

void main(void)
{
clrscr();
struct Bank_Account_Holder data[20];
int choice, account_no, amount, index;

printf("NHU Banking System\n\n");
printf("Enter the count of records: ");
scanf("%d", &n);
accept(data, n);
do
{

   printf("\nNHU Banking System Menu :\n");
   printf("Press 1 to display all records.\n");
   printf("Press 2 to search a record.\n");
   printf("Press 3 to deposit amount.\n");
   printf("Press 4 to withdraw amount.\n");
   printf("Press 5 to save all records to file.\n");
   printf("Press 6 to load Records from file.\n");
   printf("Press 0 to exit\n");
   printf("\nEnter choice(0-4) : ");
   scanf("%d", &choice);
   switch (choice)
   {
   case 1:
       display(data, n);
       break;
   case 2:
       printf("Enter account number to search : ");
       scanf("%d", &account_no);
       index = search(data, n, account_no);
       if (index == - 1)
       {
       printf("Record not found : ");
       }
       else
       {
       printf("A/c Number: %d\nName: %s\nBalance: %d\n",
           data[index].account_no, data[index].name,
           data[index].balance);
       }
       break;
   case 3:
       printf("Enter account number : ");
       scanf("%d", &account_no);
       printf("Enter amount to deposit : ");
       scanf("%d", &amount);
       deposit(data, n, account_no, amount);
       break;
   case 4:
       printf("Enter account number : ");
       scanf("%d", &account_no);
       printf("Enter amount to withdraw : ");
       scanf("%d", &amount);
       withdraw(data, n, account_no, amount);
       break;
   case 5:
       save(data, n);
       break;
   case 6:
   load(data, n);
   break;
   default:
   printf("\nWrong choice");
   case 0:
   exit(1);
}
}
while (choice != 0);

getche();
}

void accept(struct Bank_Account_Holder array[80], int s)
{
int i;
for (i = 0; i < s; i++)
{
printf("\nEnter data for Record #%d", i + 1);

printf("\n Enter account_no : ");
scanf("%d", &array[i].account_no);
fflush(stdin);
printf("Enter name of account Holder : ");
gets(array[i].name);
array[i].balance = 0;
}
}

void load(struct Bank_Account_Holder array[80], int s)
{
  
int i;
char fname[20];
printf("\nEnter File with extention for loading::");
scanf("%s",&fname);
FILE * fp;
char dataToBeRead[50];
fp = fopen(fname, "r");
if ( fp == NULL )
{
printf( "\n File Cannot Find" ) ;
}
else
{
  
printf("\n The file is now opened.\n") ;
  
// Read the dataToBeRead from the file
// using fgets() method
while( fgets ( dataToBeRead, 50, fp ) != NULL )
{
char *ptr = strtok(dataToBeRead, ",");
  

array[n].account_no=atoi(ptr);
ptr = strtok(NULL, ",");
//printf("'%s'\n", ptr);
strcpy(array[n].name,ptr);
ptr = strtok(NULL, ",");
//printf("'%s'\n", ptr);
array[n].balance=atoi(ptr);
ptr = strtok(NULL, ",");
n=n+1;

}
  
// Closing the file using fclose()
fclose(fp) ;
  
printf("Data successfully read from file\n");
printf("The file is now closed.") ;
}

}

void display(struct Bank_Account_Holder array[80], int s)
{
int i;

printf("\n\nA/c No\tName\tBalance\n");
for (i = 0; i < s; i++)
{
printf("%d\t%s\t%d\n", array[i].account_no, array[i].name,
array[i].balance);
}
}
// save records to file
void save(struct Bank_Account_Holder array[80], int s)
{
int i;
FILE *fp ;
fp = fopen("save.txt", "w");

for (i = 0; i < s; i++)
{
//each line represent single record and field seperated by comma
fprintf(fp, "%d,%s,%d\n", array[i].account_no, array[i].name,
array[i].balance);
}
fclose(fp);
printf("\nSaved Sucessfully to file");
}

int search(struct Bank_Account_Holder array[80], int s, int number)
{
int i;

for (i = 0; i < s; i++)
{
if (array[i].account_no == number)
{
return i;
}
}
return - 1;
}

void deposit(struct Bank_Account_Holder array[], int s, int number, int amt)
{
int i = search(array, s, number);
if (i == - 1)
{
printf("Record not found");
}
else
{
array[i].balance += amt;
}
}

void withdraw(struct Bank_Account_Holder array[], int s, int number, int amt)
{
int i = search(array, s, number);
if (i == - 1)
{
printf("Record not found\n");
}
else if (lowBalenquiry(array[i].balance,amt))
{
printf("Insufficient balance\n");
}
else
{
array[i].balance -= amt;
}
}
int lowBalenquiry(int bal,int amt){
if(bal < amt)
return 1;
return 0;
}

Create a report of this program
and Explain each section of code ( I need this for semester project report file )

^{Exporting Used Batteries to Mexico
Lead is a highly toxic metal. Elevated levels of lead in the human body have been associated with damage to many organs and tissues, including the heart, bones,however, do not prohibit companies from exporting used batteries to other nations where standards are lower and enforcement is lax.}

^{Ethics in International Business   Chapter 4   141
A study conducted by reporters from The New York Times found that about 20 percent of used vehicle and industrial batteries in the United States were exported to Mexico in 2011, up from 6 percent in 2007. The lead is then extracted from these batteries and resold on commodities markets. It's a booming business. Lead scrap prices
typically a Mexican company. Some large companies are also in this business, although they mostly try to adhere to higher standards. One large U.S. battery company, Exide, has five recycling plants in the United States, but it does no recycling in Mexico. According to an Exide official, it was not in the company's.}

^{stood at $0.42 a pound in January 2012, up frolT1 $0.05 a pound a decade earlier. Recycling in Mexico is also a dirty business. While Mexico does have some regulation for smelting and recycling lead, the laws are weak by American standards, allowing plants to release about 20 times as much as their American equivalents. To make matters worse, enforcement is lax due to a lack of funds. A recent government study in Mexico found that 19 out of 20 recycling plants did not have proper authorization for importing dangerous waste, including lead batteries.
At some plants in Mexico, batteries are dismantled by men wielding hammers and their lead smelted in furnaces whose smokestacks vent into the air. A sample of soil collected from a schoolyard next to one such recycling plant showed a lead level of 2,000 parts per million, five times the limit for children's play areas in the United States, as set by the EPA. The New York Times reporters documented several cases of children living close to this plant and who had elevated levels of lead in their bodies. One 4-monthold had 24.8 micrograms of lead per deciliter of blood, almost two and a half times as much as the level typically associated with serious mental retardation.
Much of the exporting of lead batteries to Mexico is done by middle people in the United States who buy up old batteries and then ship them over the border to the cheapest processor,Mexican standards and that its recycling operations in Mexico are well below current U.S. standards for employee blood levels and substantially better than average. 50}

^{Notes
1.   E. Kurtenbach, "The Foreign Factory Factor," Seattle Times, August 31, 2006, pp. Cl, C3; E. Kurtenbach, "Apple Says It's Trying to Resolve Disputc over Labor Conditions at
Chinese iPod Factory," Associated Press Financial Wire, August 30, 2006; and Anonymous, "Chinese iPod Supplier Pù s Suit," Associated Press Financial Wire, September 3, 200 .
2.   S. Greenhouse, "Nike Shoe Plant in Victnam Is Called Unsafc for Workers," The New York Times, November 8, 1997; and V. Dobnik, "Chinese Workers Abused Making Nikes, Rccboks," Seattle Times, September 21, 1997, p. A4.
3.   T. Donaldson, ''Valucs in Tension: Ethics Away from Home, Harvard Business Review, September—October 1996.
4.   R. K. Massie, Loosing the Bonds: The United States and South Africa in the Apartheid Years (New York: Doubleday, 1997).
5.   Not everyone agrees that the divestment trend had much
influence on the South African economy. For a counterview see S. H. Teoh, I. Welch, and C. P. Wazzan, "The Effect of Socially Activist Investment Policies on rhc Financial
interests to skirt regulations. Another large U.S. battery manufacturer, Johnson Controls, does ship a significant number of batteries to Mexico, but it has its own recycling plant there and will open another in 2013. Johnson Controls states that its Mexican facilities abide by the stricter U.S. regulations, rather than Ken Saro Wiwa's Oroniland in Nigeria," The Guardian, November 8, 1995, p. 6.
8.   P. Singer, One World: The Ethics of Globalization (New Haven, CT: Yale University Press, 2002).
9.   G. Hardin, "The Tragedy of the Common," Science 162, 1, pp. 243—48.}

^{Case Discussion Questions
1.   Mexico's weaker environmental regulations and lax legal enforcement allow for higher levels of lead pollution than would be permissible in the United States. Is it ethical for U.S. companies to therefore engage in practices that result in higher levels of lead pollution?
2.   As seen in the case, Exide refuses to export used batteries to Mexico. What ethical principles do you think the company follows?
3.   Johnson Controls, on the other hand, chooses to recycle in Mexico but only under the stringent conditions of its own plants. Which of these two companies (Johnson Controls and Exide) is acting in an ethical manner?}

Case scenario topic 1

A 6 year old boy with cystic fibrosis who has recurrent chest infections, and newly diagnosed with type 1 diabetes.

Adam (6 year old) boy was dignosed with cystic fibrosis soon after birth. He has recently recovered from chest infection and refusing to attend prep, due to increased fatigue. He has just recovered from his 3rd chest infection in 9 months and was hospitalized for 2 weeks. he often refuses treatments such as his daily nebuliser and physio routine.Whilst in hospital he was diagnosed with Cystic fibrosis related diabetes and the family is now learning to manage his insulin regime.

Part A Written case analysis essay

Length: 1500 words

In this essay you will analyse the case study chosen giving a brief description of the chronic condition and the presenting health issues for the person.

• Identify both the chronic disease and the presenting condition. • Succinctly describe the pathophysiology, symptoms, anatomy and physiology associated with the chronic condition and the presenting issue. • Provide a brief outline of the relevant diagnostic and ongoing tests (e.g. blood tests, vital signs, x-rays, physiotherapy), associated with the patient’s condition. • Outline two (2) potential problems (complications) associated with the chronic disease. • Briefly outline the developmental, cultural and health literacy considerations for the person in your case study. Developmental theorists have been identified in the modules on the StudyDesk, you are encouraged to use your recommended texts and library resources. • Describe three (3) priorities of nursing management for the patient’s chronic and presenting condition. These may include nursing management, and/ or pharmacological /non-pharmacological management and/ or self-management.

Part B: A patient information resource offers you, as a nurse, a method of providing information to patients and their families on various chronic conditions. The information resource that you produce for this assessment can be used as part of a professional portfolio or used within your nursing practice in a health facility to educate clients. • Describe the condition, symptoms, anatomy/ physiology behind the condition (i.e. causes) • Outline the potential tests, treatments and medications that the patient may experience in the course of managing the condition • Briefly describe three (3) management strategies e.g. options for relief of symptoms, lifestyle changes, prevention of relapse/escalation/complications. • Include a link to an additional resource on the condition that the ‘lay person’ can read or watch (i.e.: a website, YouTube video). Note these must be from reputable sources but with a patient, not medical practitioner, focus

1. Define iron deficiency anemia. What age groups does this condition affect?
2. What boy system is considered the communication network?
3. What are the 4 major body sensations?
4. Define cerebral edema. What are signs/symptoms of cerebral edema?
5. Define conjunctivitis. What are the causes of conjunctivitis?
6. Define tinnitus.
7. Define cleft palate. What gender is more likely to develop this condition?
8. Define the semi-permeable membrane of cells and its function.
9. List the categories of tissues in the body.
10. Define hypertrophy. What can cause hypertrophy?
11. How can epithelial cells be classified by cell shape?
12. Define aerobic metabolism. In what part of the cell does it occur?
13. Define blood-brain barrier and its function.
14. Define normal flora and its function. Under what circumstances can normal flora cause infection, What types of organisms can cause disease?
15. Define the 4 types of tissue in the body.
16. Define chronic pain. Define acute pain. Be able to distinguish between the two.
17. Define the term opportunistic infection. Under what conditions can it occur?
18. List 2 primary forms of Diabetes Mellitus. What are the differences?
19. What is the normal life span of the RBC
20. Define genotype. Define phenotype.
21. What is the immunoglobulin responsible for hypersensitivity reaction?
22. What types of microorganism can cause infection?
23. What are the major causes of cerebrovascular accident (CVA – stroke)?
24. Define thrombocytopenia.
25. Define hypothermia.
26. Define hyperesthesia.
27. List the parts of the outer layer of the optic globe (eye ball).
28. List 2 types of migraine headache.
29. List the causes of iron deficiency anemia?
30. Define myasthenia gravis (MG). What is its cause?
31. List 3 types of muscle tissue.
32. What chromosome (x or y) is associated with sex-linked disorders?
33. What hormone regulates blood glucose and how does it work?
34. Define thrombocytopenia.
35. List types of parasites. What is their relationship to the host organism?
36. Define nosocomial infection.

Zach is a 5-year-old boy who recently split his chin open after tripping on the sidewalk, and he was rushed by his parents to the emergency room at a nearby hospital. Although an MRI revealed that Zach needed only stitches and some mild pain medication, his medical bill for the hospitalization and tests totaled $4,178. Zach is covered under his parents' insurance policy, which has a $200 hospital stay deductible and a coinsurance rate of 20%. His parents can therefore expect a reimbursement from the insurance company of $ _________ (Note: Round your answer to the nearest dollar.)

Complete each statement that follows with the appropriate insurance term.

Zach's fall was completely unexpected and therefore insurable. This is an example of: a. Physical hazard b. fortuitous loss c. speculative risk d. morale hazard e. moral hazard It is easier for the insurance company to predict the risk associated with an entire town than to predict the risks of a given individual. This reflects the: a. law of large numbers   b. principle of indemnity c. large-loss principle

Because Zach is young and has no history of medical conditions, he is a part of the: a. substandard b. preferred c. desirable class of insured.