Questions
If the current one year spot rate is 1.45% and the current two year spot rate...

If the current one year spot rate is 1.45% and the current two year spot rate is 1.78%, what is the one year forward rate at the end of one year, assuming semi-annual compounding of spot rates and forward rates?

In: Finance

The following transactions apply to Jova Company for Year 1, the first year of operation: Issued...

The following transactions apply to Jova Company for Year 1, the first year of operation:

Issued $15,500 of common stock for cash.

Recognized $64,500 of service revenue earned on account.

Collected $57,600 from accounts receivable.

Paid operating expenses of $36,000.

Adjusted accounts to recognize uncollectible accounts expense. Jova uses the allowance method of accounting for uncollectible accounts and estimates that uncollectible accounts expense will be 2 percent of sales on account.

The following transactions apply to Jova for Year 2:

Recognized $72,000 of service revenue on account.

Collected $65,600 from accounts receivable.

Determined that $890 of the accounts receivable were uncollectible and wrote them off.

Collected $300 of an account that had previously been written off.

Paid $48,400 cash for operating expenses.

Adjusted the accounts to recognize uncollectible accounts expense for Year 2. Jova estimates uncollectible accounts expense will be 1 percent of sales on account.

Required Complete the following requirements for Year 1 and Year 2. Complete all requirements for Year 1 prior to beginning the requirements for Year 2. d-1.

Prepare the income statement, statement of changes in stockholders’ equity, balance sheet, and statement of cash flows for Year 1.

In: Accounting

Colsen Communications is trying to estimate the first-year cash flow (at Year 1) for a proposed...

Colsen Communications is trying to estimate the first-year cash flow (at Year 1) for a proposed project. The assets required for the project were fully depreciated at the time of purchase. The financial staff has collected the following information on the project: Sales revenues $25 million Operating costs 20 million Interest expense 2 million The company has a 25% tax rate, and its WACC is 10%. Write out your answers completely. For example, 13 million should be entered as 13,000,000. What is the project's operating cash flow for the first year (t = 1)? Round your answer to the nearest dollar. $ If this project would cannibalize other projects by $1.5 million of cash flow before taxes per year, how would this change your answer to part a? Round your answer to the nearest dollar. The firm's OCF would now be $ .

In: Finance

In February of the current year (assume a non-leap year), Miguel and Perla received their property tax statement for last calendar-year taxes of $3,000, which they paid to the taxing authority on March 1 of the current year.

In February of the current year (assume a non-leap year), Miguel and Perla received their property tax statement for last calendar-year taxes of $3,000, which they paid to the taxing authority on March 1 of the current year. They had purchased their home on April 1 last year. What amount of property tax on this statement may they claim as an itemized deduction this year (rounded) (Tax Year 2018)?

A) $0

B) $800

C) $1,074

D) $2,260  


In: Accounting

Find the present value of receiving $1000 per year for ten years beginning in year 12 until year 21, assuming an interest rate of 9%.

Find the present value of receiving $1000 per year for ten years beginning in year 12 until year 21, assuming an interest rate of 9%.

In: Finance

Association for Molecular Pathology v. Myriad Genetics, Inc. 133 S.Ct. 2107, 2013 U.S. Lexis 4540 (2013)...

Association for Molecular Pathology v. Myriad Genetics, Inc. 133 S.Ct. 2107, 2013 U.S. Lexis 4540 (2013) Supreme Court of the United States
“Laws of nature, natural phenomena, and abstract ideas are not patentable.” —Thomas, Justice
Facts
After substantial research and expenditure of money and resources, Myriad Genetics, Inc. (Myriad) dis-covered the precise location and sequence of two naturally occurring segments of deoxyribonucleic acid (DNA) known as BRCA1 and BRCA2. Mutations in these genes can dramatically increase a female’s risk of developing breast and ovarian cancer. The average American woman has a 12 to 13 percent risk of developing breast cancer, but in a woman with the genetic mutations discovered by Myriad, the risk can range between 50 and 80 percent for breast cancer and between 20 and 50 percent for ovarian cancer. Before Myriad’s discovery of the BRCA1 and BRCA2 genes, scientists knew that heredity played a role in
establishing a woman’s risk of developing breast and ovarian cancer, but they did not know which genes were associated with those cancers. For women who are tested and found to have the dangerous muta-tions of BRCA1 and BRCA2, medical measures can be taken to reduce the risks of breast and ovarian cancer developing.
Myriad obtained a patent from the U.S. Patent and
Trademark Office based on its discovery. The Asso-ciation for Molecular Pathology sued Myriad, seek-ing a declaration that Myriad’s patent was invalid. The U.S. district court held that Myriad’s claim was invalid because it covered a product of nature and was therefore not patentable. The Federal Circuit Court of Appeals held that the isolated DNA was pat-ent eligible. The U.S. Supreme Court granted review.
Issue
Is a naturally occurring segment of DNA patent eligible ?
Language of the U.S. Supreme Court Laws of nature, natural phenomena, and abstract ideas are not patentable. It is undis-puted that Myriad did not create or alter any of the genetic information encoded in the BRCA1 and BRCA2 genes. The location and order of the nucleotides existed in nature before Myriad found them. Nor did Myriad create or alter the genetic structure of DNA. Instead, Myriad’s prin-cipal contribution was uncovering the precise location and genetic sequence of the BRCA1 and BRCA2 genes. Myriad did not create anything. To be sure, it found an important and useful gene, but separating that gene from its surrounding genetic material is not an act of invention.
137
Decision The U.S. Supreme Court held that a naturally occurring DNA segment is a product of nature and not patent eligible merely because it has been iso-lated. The U.S. Supreme Court reversed the deci-sion of the Federal Circuit Court of Appeals on this issue.
Critical Legal Thinking Questions Will the Supreme Court’s decision affect the amount of research that is conducted to find naturally occurring, disease-causing DNA sequences? Should Myriad be compensated by the government for its research costs?
Patent Period
In 2011, Congress passed the Leahy-Smith America Invents Act (AIA).4 The act stipulates a first-to-file rule for determining the priority of a patent. This means that the first party to file a patent on an invention receives the patent even though some other party was the first to invent the invention. Previously, the United States followed the first-to-invent rule, whereby the party that first invented the invention was awarded the patent even if another party had previ-ously filed for and received the patent. The adoption of the first-to-file rule is a major change in U.S. patent law. Utility patents for inventions are valid for 20 years. The patent term begins to run from the date the patent application is filed. After the patent period runs out, the invention or design enters the public domain, which means that anyone can produce and sell the invention without paying the prior patent holder.
Example January 12, 2018, an inventor invents a formula for a new prescription drug. On March 1, 2018, the inventor files for and is eventually granted a 20-year patent for this invention. Twenty years after the filing of the patent application, on March 1, 2038, the patent expires. The next day, the patent enters the public domain and anyone can use the formula to produce the same prescription drug.
Patent Infringement
Patent holders own exclusive rights to use and exploit their patents. Patent infringement occurs when someone makes unauthorized use of another’s patent. Patent infringement claims must be brought in the U.S. district court that has jurisdiction to hear the case. Patent decisions of the U.S. district courts can be appealed to the U.S. Court of Appeals for the Federal Circuit. In a suit for patent infringement, a successful plaintiff can recover (1) money damages equal to a reasonable royalty rate on the sale of the infringed articles, (2) other damages caused by the infringement (e.g., loss of customers), (3) an order requiring the destruction of the infringing article, and (4) an injunction preventing the infringer from such action in the future. The court has the discre-tion to award up to treble damages if the infringement was intentional. It costs between several hundred thousand dollars to several million dollars to bring an infringement case to trial.
patent infringement Unauthorized use of another’s patent. A patent holder may recover damages and other remedies against a patent infringer.
Leahy-Smith America Invents Act (AIA)
A federal statute that signi

In: Operations Management

Case Study 4: You are an RN and work in a community mental health clinic in...

Case Study 4:

You are an RN and work in a community mental health clinic in Sydney. The clinic you work in primarily specialises in adolescent mental health and receives many referrals from the justice system of mentally ill, troubled or disordered minors who have gotten in trouble with the law. As part of their court orders they are usually required to undergo professional treatment and counselling. You are part of the multidisciplinary team which delivers this care.

As part of the multi-disciplinary team, you work along side a social worker, Justin. Justin’s primary role within the health clinic is to work with teenagers who do not have a diagnosed psychiatric disorder but who come from troubled backgrounds, usually involving trauma, family breakdown and abuse. Justin’s role is to develop strategies of re-integrating individual troubled youths back into their own social networks, schools and employment while establishing support networks, behaviour management strategies and education and career prospects. Justin is widely known for his skill in this field, has been the recipient of many awards and scholarships in his field, is highly regarded in the justice system and has demonstrated positive outcomes where other specialists have been unable to. He is often referred overly complex cases due to his skill in this area.

At many work social functions you have gotten to know Justin’s wife Sarah. Sarah is a linguist who teaches languages in private tuition, though mostly she is a stay at home mum. You have developed a nice friendship with Sarah though she always remains reserved. At the work Christmas party, you see that Sarah has arrived, so you start talking to her. Sarah confides in you that wants to separate from Justin but she is scared to as he is aggressive and violent, and she is afraid of the damage it will do to their two children – a six-year-old and a ten-year-old. Sarah tells you that Justin often hits the boys when he is angry, particularly the ten-year-old who Justin has recently punched in the face.

You mention to Sarah how concerned you are for her safety and suggest that she go to the police for support. Sarah tells you that she cannot go to the police, because if Justin’s abuse is reported he will no longer be able to work with children and young people, he will lose his credibility with the justice system and he will most likely lose his job. She is relying on Justin’s job to provide child support money so that she can afford to look after the children when she leaves him. If Justin loses his income, then Sarah won’t be able to afford to separate from him and she and her children will be required to stay with him. Sarah begs you not to tell anyone, and says that she has told you this in confidence. Sarah tells you she doesn’t want anyone else to find out, as she doesn’t want the information to get back to Justin and for him to find out that she is planning on leaving him until she knows she can leave safely without fear of being hit.

The next time you see Sarah is later that week at the supermarket. She has bruising to her throat and neck which she is trying to hide with a scarf, and their ten-year-old child has bruising to his nose and around his eye.

Q1: Which ethical principles are challenged in this case study and how?

Q2: Identify the legal issues raised.

Q3: Consider the application of mandatory reporting to this case study, and how it may or may not be relevant.

Q4: Considering at least 2 different ethical theories, outline some possible actions the nurse may take in responding to this situation.

Q5: What will you do?

In: Nursing

Sarah, a forty-nine-year-old Anglo woman, visits her physician complaining of weight loss, sweating, listlessness, and flu-like...

Sarah, a forty-nine-year-old Anglo woman, visits her physician complaining of weight loss, sweating, listlessness, and flu-like symptoms (fever, headache, scratchy throat, generalized body ache). After checking her history the physician notes that Sarah is married, has four children, and no previous history of chronic illness. Her weight has decreased 15 pounds over the past three months and she presents with a temperature of 101 degrees F, a slightly elevated pulse (85 beats per minute), normal blood pressure (112/78 mm Hg), and slightly labored breathing. Sarah has a negative family history of cardiovascular and respiratory diseases. All of her family members are living and are free of cardiovascular or respiratory diseases. Sarah does not smoke and is current on all immunizations. She does report that she developed these symptoms a few days after visiting a friend whose son was home with a cold. After a chest X-ray and physical examination of Sarah’s ear, nose, and throat, the physician confirms the diagnosis and prescribes bed rest, aspirin, and a nasal decongestant. The physician also cautions Sarah from returning to her normal activities until she has been afebrile for a minimum of 24 hours. Sarah’s condition continues to worsen such that a week later she returns to her physician’s office. She has pain on the left side of her chest, is coughing more frequently and her sputum has a yellow color. Her respiratory rate is 32 breaths per minute and her breathing is labored. Her blood pressure is unchanged and does not demonstrate postural changes. Breath sounds indicate inspiratory rales and a chest X-ray indicates a dense infiltrate within the lungs. Physical examination reveals lymphadenopathy. The physician suspects pneumonia and orders laboratory tests on Sarah’s blood and sputum. The results of the sputum tests indicate the presence of gram-positive diplococci and polymorphonucleocytes that are too numerous to count. What concerns the physician, however, are the results of Sarah’s blood test. Her blood tests indicate leukopenia, anemia, and thrombocytopenia. In addition, the differential leukocyte count indicates that the concentration of helper T cells has decreased. The physician now suspects that Sarah has been infected with the human immunodeficiency virus (HIV) and that she has developed pneumonia as a result of the immune suppression. In reviewing her history, the physician notes that Sarah has been married for the past 30 years and does not admit to any extramarital affairs. She has not received any blood transfusions or blood products and does not use intravenous drugs. She is a self-employed certified public accountant and has not visited any countries with high incidences of HIV infection. Upon further discussion, Sarah does mention to the physician that she and her husband were separated a few years ago for approximately 6 months as a result of his extramarital affair. The physician asks Sarah if he can run another test to determine whether or not she has contacted HIV and asks Sarah to talk to her husband about being tested for HIV as well. The physician also begins treating Sarah for pneumonia that has developed and asks her to return the next day for the results of the HIV test.
The next day Sarah and her husband return to the physician’s office and the physician confirms that the enzyme-linked immunoadsorbent assay confirms that Sarah is HIV positive. The physician does mention that a second more sensitive test will be conducted to confirm this finding, however, he is doubtful that the result will indicate a false positive in the first test. Her husband admits to having numerous extramarital affairs with both women and men and consents to a blood test to determine his HIV status, which subsequently is positive. The physician then discusses the replicative cycle of HIV, the concept of a retrovirus, and treatment options with both Sarah and her husband. Sarah immediately starts on a regimen of protease inhibitors and nucleoside analogs (azidothymidine, AZT, and ddI). In addition, the physician discusses with Sarah and her husband the necessity of practicing "safe sex" even though both are HIV positive and the importance of not exposing themselves to opportunistic diseases. In addition, he mentions that some of the drugs they will be taking to minimize viral replication may cause nausea. He cautions them to take all medications as scheduled and to return to his office at the first sign of any disorder. He also reiterates that this disease can not be transferred by casual contact, but can be transferred through an exchange of body fluids (blood, semen, and vaginal secretions). Answer the following questions about this case.


1. Why was HIV not initially considered as a possible cause for the symptoms Sarah presented with?
2. Why did Sarah’s symptoms worsen and develop into pneumonia?
3. Identify the specific types of leukocytes and the function of each cell.
4. Why does HIV specifically affect one type of leukocyte?
5. Why can protease inhibitors and nucleoside analogs be used in minimizing the replication of the HIV virus?

In: Biology

Using existing Stack Java Collection Framework, write Java Code segment to do the following.   You may...

  1. Using existing Stack Java Collection Framework, write Java Code segment to do the following.   You may write this in jGrasp
    1. Create a Stack of String called, myStacks
  1. Read input from keyboard, 10 names and then add to myStacks
  1. As you remove each name out, you will print the name in uppercase along with a number of characters the name has in parenthesis. (one name per line).  
    e.g.     Kennedy (7)
  1. Using existing Stack Java Collection Framework, write Java Code segment to do the following.   You may write this in jGrasp
    1. Create a Stack of Integer called, myScores
  1. Read input from keyboard, you will ask the user to enter 5 integer-scores and then add to myScores
  1. In the end, you will remove each score and print on the screen, TAB separated. Then print sum and average of all 5 numbers.

ENHANCE this part by allowing the user to enter as many scores as they want, until they enter -1 to stop.

  1. Show the effect of the following stack operations (step-by-step), assuming you begin with an empty stack.

push   2

push   3

push   1

pop

pop

push   5

push   4

pop

push   6

push   9

push   7

pop

push   1

pop

pop

Note that because we are typing information so use left side line to be the bottom of your stack


    Show stack (left side is bottom of the stack)

    Show what is written by the following segment of code (i.e. output on the screen), given that item1, item2, and item3 are int variables, and stack is an object that fits our abstract description of a stack.  
    (Assume that you can store and retrieve variables of type int on stack.)

    int item1 = 4;

    int item2 = 2;

    int item3 = -3;

    stack.push(item2);

    stack.push(item1);

    stack.push(item1 + item3);

    item2 = stack.peek();

    stack.push (item3 - item3);

    stack.push(item2);

    item1 = stack.peek();

    stack.push(item1 + item3);

    stack.push(3);

    item1 = stack.pop();

    System.out.println(item1 + " " + item2 + " " + item3);

    while (!stack.empty())

    {

    item1 = stack.pop();

    System.out.println(item1);

    }

    Output on the screen:

    In: Computer Science

    focusing on health disparities and interventions in a population outside of the United States. Choose any...

    focusing on health disparities and interventions in a population outside of the United States. Choose any of the issues or diseases (or make your own up!) from the list below that are considered global public health problems.

    TB

    Malaria

    HIV/AIDS

    Access to water

    Water quality

    Air pollution

    Ebola

    Sanitation

    Cholera

    Climate change

    Healthcare

    In your introduction, briefly describe your issue or topic. Also, provide epidemiological information on the following: morbidity and mortality among the specific group, community, or country. Next section will be your methods, in which you describe keywords and how you conducted your literature review. Then, in your discussion section, discuss at least three interventions published in the scholarly literature to address the crisis in a country of your choice. Evaluate the progress and outcomes of such prevention programs. Describe the intervention (e.g. target audience, experimental/control group, intervention methods and materials, intervention outcomes) Assess the methods used in the intervention (e.g. level of the intervention, strengths and weaknesses of the intervention, potential impact/generalizability of the intervention). Conclusion offers a good wrap-up of everything discussed wherein!

    E.g. Access to water in Kenya. Approximately 11% of the world’s population does not have access to safe or affordable drinking water; unfortunately, 46% of the population continues to have inadequate access to quality water in Kenya. Some interventions addressing this issue include: water kiosks, household water pumps, rock catchments, and boreholes. One program was implemented in Nairobi, Kenya …. It was successful because… Another program was implemented in Kitui, Kenya… It was unsuccessful because…

    Submit a 3-5 page paper outlining the information below.

    Include in your Assessment Paper: (40 points)

    Abstract. (5 points)

    Introduction to the topic of choice (one paragraph). (5 points)

    Answer all questions pertaining to your topic in Discussion section. Your methods section is also included in these points. (10 points)

    Conclusion- summary of overall research, quality, and potential recommendations you would (or would not) make regarding this global health issue.

    In: Nursing