On January 1, 2020, Tom Co (A seller-lessee) sells a building to MacCo (an unrelated buyer lessor) for cash of CU2,000,000. The fair value of the building at that time is CU1,800,000; the carrying amount immediately before the transaction is CU1,000,000. At the same time, TomCo enters into a contract with MacCo for the right to use the building for 19 years, with annual payments of CU120,000 payable at the end of each year. The interest rate implicit in the lease is 4.5%, which results in a present value of the annual payments of CU1,459,200. The transfer of the asset to MacCo has been assessed as meeting the definition of a sale under PSAK 72.
Discuss the implication of the transactions and state the journal entries on January 1, 2020

The CoVID-19 Crisis has led to a need for rapid capacity expansion in ICU hospital beds with ventilator connections. Department heads of such facilities must have thought about the need for capacity many times - perhaps month by month - before March of 2020, but yet they seem to be severely short.

1. What aggregate planning strategy do you think most such ICU administrators were using?  
2. What aggregate planning variables are most useful in this setting?
3. Why is there now a problem with capacity?
4. How can demand management be used to offset capacity shortcomings?
5. How do you suspect aggregate plans of such units changed in March of 2020?

Q1 Take a typical worker, Jordan. Before the onset of COVID-19, Jordon earned $30 per hour(after taxation) in their job. Assume that Jordan has no other sources of income or savings. Write down the equation of Jordan’s consumption budget constraint (for a single working day). Using a model with consumption on the vertical axis and hours of free time on the horizontal axis, plot Jordan’s budget constraint. Label all relevant elements of this diagram and state the value of the horizontal and vertical intercepts.

Q2 Now, add an indifference curve to the model you developed in Q1 and label it IC1. This indifference curve should be at a utility maximising point and show Jordan’s corresponding choice of consumption and hours of free time. As you have not been given any information regarding Jordan’s preferences, state one assumption that you have made about Jordan’s utility maximising choice and one assumption that you have made about the slope of Jordan’s indifference curve.

Q3 The arrival of COVID-19 brought financial hardship for Jordan’s employer. As a result, Jordan has had their hourly wage cut by 20% (a common occurrence around the world a t the moment). Write down a new equation for Jordan’s consumption budget constraint (for a single working day). Using the same model developed in Q1-Q2, plot Jordan’s new budget constraint. Clearly state the value of the horizontal and vertical intercepts.

Q4 Now, add a second indifference curve to the model you developed in Q1-Q3 and label it IC2. This indifference curve should be at a new utility maximising point and show Jordan’s corresponding choice of consumption and hours of free time. State what has happened to Jordan’s choice of consumption and free time. What can be said about Jordan’s overall level of utility after the onset of COVID-19?

Q5 Using the model created in Q1-Q4, show the income effect, substitution effect and overall effect of Jordan’s wage decrease. Compare the relative size of the income and substitution effects shown on your model. What can be inferred about Jordan’s preferences for free time and consumption from this comparison? Q6 Explain the economic link between opportunity cost and a decrease in wages. How might this have impacted Jordan’s utility maximising choice?

Before-tax cost of debt and? after-tax cost of debt??Personal Finance Problem???David Abbot is interested in purchasing a bond issued by Sony. He has obtained the following information on the? security: Sony Bond Par value ? $1000 Coupon interest rate Corporate tax rate 5.5?% 35?% Cost????????? Years to maturity 10?? ?$910 Answer the following? questions: a.??Calculate the ?before-tax cost of the Sony bond using the? bond's yield to maturity? (YTM). b.??Calculate the ?after-tax cost of the Sony bond given the corporate tax rate. a.?? The ?before-tax cost of the Sony bond using the? bond's yield to maturity? (YTM) is nothing ?%. ?(Round to two decimal? places.)

before the six sigma project, sample mean (hours)=45, sample variance= 34, sample size= 10. After the six sigma project, sample mean=32,sample variance =30. sample time between the populations is same or not with significance level 0f 5%. all of the following are true except?

a. t value=5.14, p-value=0.000

b. t value is in rejection area

c. 95% CI for difference around (7.67,18.35)

d. All of the above choices are incorrect since we have to use wise t test since two populations are involved here

As our module reading highlights, applying test-taking skills involves what students do before, during and after the test. It includes managing test anxiety, becoming familiar with types of test questions, and using tests as a learning tool.

Think about these components as you review your process in applying test-taking skills.

Share responses to the following questions or statements:

• Explain how one or two of these suggestions for managing test anxiety can help you manage stress in test-taking and in a situation you face outside school.
• In addition to better grades, describe at least one benefit you could experience by taking tests more effectively.
• Of the techniques that you gained from this chapter, choose one that you will use on your next test. Cite it and outline exactly how you intend to apply the technique.

(EXCEL) DATA 1 :

THE QUESTIONS :

Q1\ The value of the test statisic ?

Q2\ The value of the p value of the test ?

Q3\ What is the H0 rejection region for the testing at the 1% level of significance ? t > ____

Q4/ interpret the result based on your Excel Outputs .

_________________________________________________________________

(EXCEL) DATA 2:

Group 1 Group 2 Group 3 Group 4

44 54 55 44

73 65 78 42

71 79 86 74

60 69 80 42

62 60 50 38

THE QUESTIONS :

Q1\ The value of the test statisic ?

Q2\ The value of the p value of the test ?

Q3\ What is the H0 rejection region for the testing at the 5% level of significance ? F >= ____

Q4/ interpret the result based on your Excel Outputs .

Indicate whether each of the items above should be classified under IFRS on December 31, 2017 as a current or long-term liability or under some other classification. Consider each item independently from all others; that is, do not assume that all of them relate to one particular business. If the classification of some of the items is doubtful, explain why in each case.

1) A bank loans payable of a winery, due March 10, 2021 (wine requires aging for five years before it can be sold)

2) $12 million of serial bonds payable, of which $2 million is due each July 31

3) Amounts withheld from employees' wages for income tax purposes

4) Notes payable that are due February 20, 2020

5) Interest payable on a note payable (the note is due January 15, 2020 and the interest is due June 30, 2018)

6) Credit balance in a customer's account arising from returns and allowances after collection in full of the account

7) Bonds payable of $2 million maturing June 30, 2021

8) An overdraft of $1,000 in a bank account (no other balances are carried at this bank)

9) An overdraft of $1,000 in a bank account (other accounts are carried at this bank and have positive account balances)

10) Deposits made by customers who have ordered goods

Presented below are various account balances of K.D. Lang Inc.. Indicate whether each of the items below should be classified on December 31, 2017, as a current liability, a long-term liability, or under some other classification. Consider each one independently from all others; that is, do not assume that all of them relate to one particular business. Classification (a) Unamortized premium on bonds payable, of which $3,000 will be amortized during the next year. (b) Bank loans payable of a winery, due March 10, 2021. (The product requires aging for 5 years before sale. Current assets are used to satisfy the debt.) (c) Serial bonds payable, $1,000,000, of which $200,000 are due each July 31. (d) Amounts withheld from employees' wages for income taxes. (e1) Notes payable due January 15, 2020. (operating cycle is greater than one year and current assets are used) (e2) Notes payable due January 15, 2020. (otherwise) (f) Credit balances in customers' accounts arising from returns and allowances after collection in full of account. (g) Bonds payable of $2,000,000 maturing June 30, 2018. (h) Overdraft of $1,000 in a bank account. (No other balances are carried at this bank.) (i) Deposits made by customers who have ordered goods.

To test the effect of a physical fitness course on one's physical ability, the number of sit-ups that a person could do in one minute, both before and after the course, was recorded. Ten individuals are randomly selected to participate in the course. The results are displayed in the following table. Using this data, find the 95% confidence interval for the true difference in the number of sit-ups each person can do before and after the course. Assume that the numbers of sit-ups are normally distributed for the population both before and after completing the course.