Raptor Inc. (RI) is a Canadian-controlled private corporation and has provided you with the following selected information related to its 2019 taxation year ended December 31, 2019. RI Inc. did not have taxable capital in excess of $10,000,000 in 2018.

Canadian manufacturing profits - 451,500 $

Canadian retail business income - 50,000

Taxable capital gains(non-active) - 4,500

Interest income:

Canadian long-term bonds - 40,000

Interest on overdue accounts receivable - 5,000

Dividend income:

From taxable Canadian corporations(eligible dividend)
(RI owns less than 5% of the shares of these corporations) - 9,000

From U.S. corporations (before U.S. tax of $1,800) (these corporations are not foreign affiliates) - 12,000

Non capital losses from prior years applied in the calculation of taxable income - 55,000

Net capital losses from prior years applied in the calculation of taxable income - 4,500

Calculations correctly prepared under the Income Tax Act

Taxable income - 503,500$
Part I tax payable (including additional refundable tax) - 66,682

Foreign non-business tax credit - 1,800

Miscellaneous Items

Refundable dividend tax on hand as of December 31, 2018 (non-eligible) - 22,000

Dividend refund received in respect of the 2018 taxation year (non-eligible) - 9,000

Taxable dividends paid during 2019 (non-eligible) - 99,000

Required:

Determine, for RI Inc., by clearly presenting all component parts and their calculations,

(a) the amount of the small business deduction, and

(b) the amount of the dividend refund for 2019.

Do not re-compute the Part I tax and the other related tax credits. Assume that they have been computed correctly.

Question 1                                                                                                                    2 Marks

Briefly explain the referential integrity rule. Provide a suitable situation when the referential integrity constraint is violated.

Question 2                                                                                                                    2 Marks

This question refers to the Part table as used in this unit lecture slides about the customers to order homeware parts. Using SQL DCL command to write a statement to permit a user with the log in ID of JOHNSON to access the Part table and update its UnitPrice value.

Question 3                                                                                                                    2 Marks

Consider a relation named STUDENT_ ACCOMMODATION (StudentID, Buidling, AccommodationFee) as shown in the figure below. Explain why this relation is in 2NF but not in 3NF.             

Question 4                                                                                                                    2 Marks

Explain the purpose of transaction logs and checkpoints.

Question 5                                                                                                                    2 Marks

Compare and contrast Data Warehousing against Database.

Question 1                                                                                                                    2 Marks

Briefly explain the referential integrity rule. Provide a suitable situation when the referential integrity constraint is violated.

Question 2                                                                                                                    2 Marks

This question refers to the Part table as used in this unit lecture slides about the customers to order homeware parts. Using SQL DCL command to write a statement to permit a user with the log in ID of JOHNSON to access the Part table and update its UnitPrice value.

Question 3                                                                                                                    2 Marks

Consider a relation named STUDENT_ ACCOMMODATION (StudentID, Buidling, AccommodationFee) as shown in the figure below. Explain why this relation is in 2NF but not in 3NF.             

Question 4                                                                                                                    2 Marks

Explain the purpose of transaction logs and checkpoints.

Question 5                                                                                                                    2 Marks

Compare and contrast Data Warehousing against Database.

On May 1, 2018, Carlton Inc. issued 5,000 shares of common stock and 2000 shares of preferred stock for a lump sum of $330,000. The par value of the common stock was $.50 per share and the market value $27.20 per share. The par value of the preferred stock was $50 per share and the market value $102 per share. Prepare the necessary journal entry to record stock issuance.

Dr. Bueller recently overheard a few of his colleagues discussing possible investments in the international marketplace. Wanting to explore all of his potential investment options, he has asked you to explain the various aspects of investing in foreign markets. Your job is to research the following concepts and present your explanations to Dr. Bueller as a formal research paper: Foreign investments and portfolio diversification Reasons to invest internationally International investment risks International investment mediums You must provide examples of these concepts using at least 5 peer-reviewed articles from the Library's full-text database. The articles selected must be appropriate, support your explanations, and be acknowledged. The paper must include all necessary in-text citations as well as a complete reference list formatted in APA. Assignment Guidelines Research the 4 international investment concepts listed in the Assignment Description. Find at least 5 articles in the Library's full-text database that provide examples for 2 of the concepts. Write a formal research paper for Dr. Bueller that answers the following questions: What is portfolio diversification? Explain. Why are foreign investments effective at diversifying a portfolio? Explain. What are the main reasons to invest in international markets? Explain. What are the major risks associated with investing internationally? Explain their potential impact on an investment portfolio. What are the various methods for investing in an international market? Explain how these can be used to address portfolio risk. Compile your answers into a single Word document. paper that explains the four concepts of international investments listed in the Assignment

SQL

This assignment aligns with the following objectives:

• Create a relational database containing at least three tables
• Populate the database using the INSERT command
• Create integrity constraints on the tables created

Deli has hired you as a consultant to design a database for the deli. They have provided you with the following information:

• Every employee has a social security number, name, salary, and date of hire.
• The deli is organized into several departments. Each department has a unique name.
• Each department has exactly one employee as its manager but an employee may manage more than one department. The database should record the date when the most recent manager of each dept. was appointed in that position.
• very employee must be assigned a department.
• Every employee has a supervisor who need not be the manager of any department.

The deli has these four departments:

1. hot foods
2. sandwich
3. snacks
4. beverage

You are provided the following additional information, which should be inserted into the database using SQL queries (not using any GUI interfaces, such as PhpMyAdmin):

• Jim Jones (ssn: 134-56-8877, salary: $28,000, dept:hot foods, date of hire: 1/26/2015, supervisor: Rita Bita)
• Rita Bita (ssn: 138-56-8050, salary: $32,000, dept: beverages, date of hire: 2/15/2017, supervisor: Holly Dew. manages: beverages, starting 3/18/2018)
• Holly Dew (ssn: 334-55-8877, salary: $29,000, dept:sandwich, date of hire: 1/15/2016, supervisor: Pablo Escobar)
• Pablo Escobar (ssn: 666-56-6666, salary: $48,000, dept:snacks, date of hire: 1/26/2014, supervisor: Rita Bita, manages: snacks, starting 5/5/2015)
• Al Capone (ssn: 888-91-8870, salary: $40,000, dept:hot foods, date of hire: 1/26/2015, supervisor: Pablo Escobar, manages: hot foods, starting 1/1/2016)
• Bonnie Clyde (ssn: 111-22-3333, salary: $42,000, dept: sandwiches, date of hire: 4/7/2015, supervisor: Al Capone, manages: sandwich, starting 1/1/2016)

Helpful Hints:

Please do not assume that the database should be structured in the way this data is provided. Your database should be structured such that constraints such as “Each dept. has exactly one employee as a manager” can be enforced.

There should not be a separate table for Deli – the entire database represents the deli. There should be a table for each major entity mentioned in the specifications. Relations between entities (such as, who works in which department) should be their own tables. Primary keys for each table should be chosen to enforce constraints.

17. The real GDP growth between 2017 and 2018 was _____. A. 5.93% B. 6.16% C. 6.57% D. None of the above/not enough information

18. Using 2018 as the base year, the GDP deflator in 2017 was _____. A. 95.73 B. 100 C. 104.46 D. None of the above/not enough information

19. Using 2018 as the base year, the GDP deflator in 2018 was _____. A. 95.73 B. 100 C. 104.46 D. None of the above/not enough information

20. A market basket: A. is a tool devised to track how changing prices affect consumers. B. includes all the goods and services produced in an economy. C. includes all the goods and services consumed in an economy, including imports. D. includes all the goods and services consumed in an economy, including net exports.  

21. A price index: A. measures how much the cost of a market basket has risen or fallen relative to the cost in a base time period. B. summarizes the changes in the cost of living for only rural consumers. C. allows us to see clearly the changes in the cost of a market basket daily. D. is generally only used with consumer goods and services

22. When the CPI increases from one year to the next: A. the cost of living has decreaseD. B. deflation has occurreD. C. people need to spend more money to buy the same amount of goods as the previous year. D. All of these statements are true.

23. When deflation occurs, the purchasing power of money increases. A. True B. False C. Uncertain Consider the following information regarding the CPI for an economy: Year CPI 2000 150 2001 159 2002 181 2003 184

24. The inflation rate between 2000 and 2001 was: A. 5.66% B. 6.00% C. 9.00% D. none of the above

25. In this economy, deflation: A. occurred between 2000 and 2001. B. occurred between 2001 and 2002. C. occurred between 2002 and 2003. D. did not occur between any of the time periods stated above.

26. In 2005, the minimum wage was $5.15 and the CPI in 2005 was 195.3. The CPI in 2018 was 250.5. Thus, the real minimum wage in 2018 dollars was _____. A. $4.02 B. $6.61 C. $12.90 D. None of the above/not enough information  

27. In 2018, the minimum wage was $7.25. Which of the following statements are correct? A. The purchasing power of the minimum wage has increased since 2005. B. The purchasing power of the minimum wage has decreased since 2005. C. The purchasing power of the minimum wage has not changed since 2005. D. One cannot say whether the purchasing power of the minimum wage has increased or decreased since 2005.

11. Write an application case study with network design diagram including the following topics: [10 Marks] - IoT -

Bluetooth - Fog Computing - Redundant - Resilient and measures of resilience - Troubleshooting with half split and move method Highlight in bold each of the above keywords.

Ding acquired 70% of the share capital of Sal on 1 April 2018. The retained earnings of Sal on 31 Dec 2017 were £260,000.

The fair value of the 30% non-controlling interest at acquisition was £290,000.

At acquisition the fair value of Sal's plant exceeded its book value by £200,000. Plants are depreciated at 30% rate (straight line method).

Goodwill should be written down by £35,000 from its original value to allow for impairment.

Below are the statements of financial position of as at 31 Dec 2018.

On 1 June 2018, Ding sold goods to Sal for 150,000 at mark-up of 20%. On 31 Dec 2018, 20% of these goods were still at the inventory of Sal.

Required: prepare the consolidated statement of financial position of Ding Group as at 31 Dec 2018, assuming the group uses the fair value method to account for non-controlling interest. In your answer, show the double entry to eliminate the impact of intra-group trading.

Include all relevant workings.

This unit’s assigned reading focuses on chemical-induced mutagens. For this assignment, compare and contrast a carcinogen that is a mutagen to a carcinogen that is not a mutagen. Find at least four peer-reviewed journal articles published within the last 7 years that discuss the carcinogens and the cancer that each causes.

Compare the means of exposure of each chemical and the type of cancer each causes. Be sure to integrate the perspective and information gathered from each article into a discussion in your own words.

The Business Source Ultimate database is a good source of journals for safety-related articles from the CSU Online Library.

Your literature review must include the following components:

• an introduction of your topic of choice (include some background information on the origins of exposure and cancer),
• the methods used to search for the articles,
• the results of the articles,
• a discussion and conclusion with your own opinion, and
• APA references and in-text citations for the article.

The literature review must be three to four pages in length, not including the title or reference page, and follow APA formatting.