writing a retail innovation paper on Walmart highlighting 10 retail innovations over the last 100 years. This paper should be placed in chronological order with at least three references

Develop outlines showing how trends like workforce diversity, technological innovation, globalization, and changes in the nature of work have affected the college or university you are attending now.

3M is an innovative business. What makes the 3M company innovative as a business and personally? Is 3M a company that largely pursues sustained innovation, or would you consider them a disruptor?

    2. Case Background Introduction:

    The project company is ValueVehicle (VV), which is a hypothetical electrical vehicle manufacturer. VV is a public listed company and is required to comply with all regulations from SEC and GAAP. Your group is the accounting department, and you are responsible for disclosing financial information to the SEC and the public.

    (1) Company necessary financial information

VV (formerly ValueVehicle, Inc.) is an American electric vehicle and clean energy company based in Fayetteville, North Carolina. VV's current products include electric cars (the Model 100, Model 101, and Model 102). VV was founded in July 2008. After 12 years in the market, VV earned its fame as the electric passenger car manufacturer, with a market share of 14% of the plug-in segment and 21% of the battery-electric part.

VV started its IPO in 2012 and became a public company, and it has 2 million outstanding shares. The stock market price is $100 per share on December 1, 2020. The primary financial statues (on December 1, 2020) are illustrated as follows:  

Total assets: $2 billion. Current assets: $50 million (including finished products inventory $30 million). Long-term liability: $50 million.  Current liability: $10 million. Common stock: $10 million (VV has no dilutive shares, bonds, or preferred shares).

The profit goal in 2020 is to earn $10 million net income, which also means that the targeted EPS is $5 per share. By November 30, 2020, VV has achieved $8 million net income (after tax and interest). To achieve the targeted goal, VV needs to have $2 million net income (after tax and interest, the income tax rate is 21%) in December 2020. The transactions of this month are illustrated as follows. Your team is required to record these transactions based on your professional judgment.

   (2) Please recognize the following detailed transactions and complete the journal entries. You need to make the necessary argument if the journal entries have several options.

   A. From December 1 through December 20, VV has had 1.2 million dollars transactions with a gross margin of 40%.

   B. Dealer X planned to sign a $1 million sales contract with VV in February 2021 (the gross margin is projected as 40% based on the current product information). Recently, dealer X discussed an alternative that they can sign the contract before December 31, 2020. The condition is that VV can offer a 20% discount on the sales price. VV can choose to provide the discount in December 2020, reject this contract, and wait for the deal in February 2021.

   C. Dealer Y proposed to sign a $1 million sales contract with VV before December 31, 2020, with two conditions: (1) Dealer Y can return the cars unconditionally if they cannot sell the cars before June 2021. (2) VV needs to offer a 10% discount on the sales price. The gross margin is projected as 40% based on the current product price (without the 10% discount). There is no publicly available information about how many cars Dealer Y can sell by June 2021. The representative of dealer Y predicts 10% of the cars cannot be sold by June 2021. VV can choose to offer the contract or reject this deal.

   D. On December 1, 2020, the accounting department receives the latest report from the Pilot Automation System department. The report claims that a new wireless operating system had achieved technological feasibility. VV has spent $800,000 on this system in 2020. The technological feasibility judgment is based on the company's own engineer expert group. There is no official technical criterion currently available for technological feasibility. The original goal for this Pilot Automation System is a patent, but the management now considering this system as internally developed software. VV spends $300,000 this month after passing the technological feasibility. Based on this condition, you are required to judge whether this system is a patent or software and decide to capitalize the $300,000 (the capitalization can be amortized within ten years) or record as an R&D expense.

   E. On December 10, you checked and found that VV had four debt investments in the market. The category and the fair value are listed as follows:

Company  Amount  MarketingValue (12/10/20)  Category     MaturityDate

AA       $1 million   $1.2 million        Held-to-maturity    June 2022

BB       $1 million   $1.3 million        Held-to-maturity    June 2022

CC       $1 million   $0.8 million        Trading security     July 2022

DD     $1 million   $0.9 million   Available-for-sale security  May 2022

  The CEO suggests re-categorize these investments and recognize some of the gains and losses. Please claim your decisions and explain the reasons for your argument.    

   F. VV bought $20 million in equity securities from JJ Company. The investment is 19% of the voting common stock of JJ Company, but the CFO is selected from VV. VV has some impacts on JJ Company’s decision-making. VV uses an equity approach to record this investment. The balance of the JJ investment in December 2020 is $20 million. Some managers argue that the impact is not significant and want to change the accounting approach to use fair value and recognize the investment gains. JJ Company has zero net income in 2020, but JJ’s stock price has increased to $21.4 million. Do you agree with the change and recognize the $1.4 million gains? Please clarify your reasons for your judgment.  

   G. On December 22, the accounting team is required to make a financing decision for the 2021 annual budget. VV has a $5 million budget shortage that needs financing. You have three options available for the demanding $5 million. First, VV can borrow the money from a local bank with a 12% annual interest. Second, sell $5 million treasury stocks. Third, initiate $5 million non-participatory preferred stocks with a 12% dividend ratio. Please select one option and clarify your reasons.

   H. VV decides to initiate a one million dollars stock-based compensatory plan for the C-level managers. Your team is required to make a selection from two alternatives: the first is to use compensatory stock options; the second is to use a restricted stock plan. What is your preference, and explain why you choose your selection?

    I. The administrative and selling expense in December 2020 is $300,000. Please include the eight businesses above and compute your net income and EPS. Remember to pay income tax for December income (tax rate is 21%).  

J. If your net income from the computation above is less than $2 million, you cannot meet the market expectation. You are required to explore possible solutions to help achieve this goal. Please propose one potential accounting-related business activity to meet your goal. The proposed solution needs to comply with the official regulations from GAAP, SEC, etc. Please explain your proposed transaction and present the journal entry for your transaction.

Here is a hinted example. One financial consultant advises you to sell one building to your business partners. Then you can lease back to use the following three years. The building's original value is $3 million, and the current value is $2 million (the depreciation is $1 million). The fair value of the fixed assets is $2.9 million. The lease can be operating lease for three years, and each year from 2021 is $0.3 million. The sale can add $0.9 million gains for 2020 annual net income. The journal entry is:      

            Dr: Sales                    2.9 m

              Accumulated depreciation      1 m

                  Cr: Fixed asset-building        3 m

                   Gains of fixed asset sales      0.9m  

1. There are 300 bacteria in a culture, and the number of bacteria quadruples every 5 hours.

A. Write a function, N, that gives the number of bacteria t hours from now.

B. How many will there be in 20 hours?

C. In how many hours will there be 2,000 bacteria?

2. The population of Johnsonville was 900 in 1880 and is known to double every 20 years.

a. Write a function, P, that gives the population y years after 1840.

b. If this model is accurate, what is the population in 2010?

c. In what year did the population first exceed 5000?

3. A population increases by 5.5% per year. In how many years will the population triple?

4. An investment involving a single deposit pays 6% per year, compounded annually. What deposit is needed to have $30,000 after 20 years?

An outcome in the cancer experiment is measured by a test for the presence of cells that trigger an immune response in the body and so may help fight cancer. Here are the data of 11 subjects: counts of active cells per 100,000 cells before and after infusion of thee modified cells. The difference ( after minus before) is the response variable.

a). Do the data give an evidence that the count of active cells is higher after treatment ?

b). Construct a 95% confidence interval for the data ?

Hearing that you are the greatest wills and estates lawyer in the country, Mary Jane Watson came to your office today to discuss the estate of her deceased husband, Peter Parker, who died of a spider bite on June 25, 2020.

Parker had written a will in June 2010, which in relevant part reads as follows: Disposition of Estate

A. I leave my comic book collection to my beloved wife, Mary Jane Watson. If Mary Jane predeceases me, I leave the collection to the Future Foundation, a 501(c)(3) charitable organization.

B. I leave $10,000 to my wonderful friend, Ned Leeds. C. I leave $40,000 to my siblings, share and share alike.

All the rest, residue, and remainder I leave to my best friend, Natasha Romanoff, and my Aunt May.

Parker had been having an affair with his best friend Natasha Romanoff, since 2009, and in September of 2016, Natasha died giving birth to her daughter, Anna May. Anna May is Peter Parker’s daughter, as well. In 2013, Peter had written a letter in his own handwriting to Natasha saying, “Natasha, everything I own is yours.” Peter signed the letter, and it was found with the 2010 will, but it was torn into two pieces.

Peter had four siblings when the will was executed but only his sister Sarah survived him. All siblings were married and have surviving children. Aunt May predeceased Peter, but left a son, Frankie. Anna May survived Peter.

1. Please explain to Mary Jane who will receive what from Peter’s estate, and why if:
The jurisdiction is a pure per stirpes jurisdiction, and does not allow a residue of a residue, but does allow holographic wills. Furthermore, the jurisdiction’s anti-lapse statute applies to grandparents, and lineal descendants of grandparents.

2. If Mary Jane is not happy with her share of the estate, what options does she have? What challenges can she bring and how likely is she to prevail?

3. How might your answer change if Ned Leeds served as a witness to the 2010 will?

The labor-abundant economy has shifted from being self-sufficient to free trade with the rest of the world. This country satisfies the Heckscher-Ohlin theorem.
a). In the short term after the opening of trade, it is impossible to build new factories or install new machinery. However, labor can move between industries. In the early stages after the opening of trade, what will be the wages and capital returns of workers in the export and import competition industries?
b). Eventually, new factories can be opened and other factories can be closed. In the long run, what will be the absolute return on capital and worker wages? If someone gains something in this long-term situation, while others lose, what does "free trade gain" mean?