Brownstock pulp and associated black liquor is stored in the blowtank after batch kraft cooking. From the blow tank it is pumpe at 12% consistncy to a diffuser washer(Modified norden equal to 5) followed by a vaccum drum washer(modified norden equal to 3). The dilution factor for the washing operation is 2kg fresh water per kg of dry pulp. The pulp and wash liquor move countercurrently in three washers. after the drum washer the pulp becomes part of the countercurrently flowing wash water.

Calculate the washing efficiency E in % for the total washing operation using the formula below which is valid for 12% pulp consistency throughout the washing system: E=100(1-.(1364(DF))/(1+.1364(DF)N+1-1) N- total number of mixing stages DF- net amount of water added(kg/kg pulp)

Also calculate the overall washing efficiency for the entire system of washers and press.

E0=[TF+(1-TF)DR]100

TF=(Win - Wout )/ Win

W= (100- consistency)/consistency

DR=(Cv-Cs)/(Cv-Cw)

Cv= vat solid solution, Cw= wash solids concentration, Cs= solids concentration in sheet leaving water

1. As the management accountant of TAR Ltd, a printing company, you have been asked to prepare a quotation for a large museum that requires a catalogue of its exhibits to be printed for sale to visitors. This is a new business sector for TAR Ltd to operate in, with much of its existing business in the local government and public sector fields. The printing manager has carried out a sample production run, and worked with existing and new suppliers, to establish the resource requirements to meet this order for catalogues. This initial work incurred a cost of £650, and has provided you with the following information. I. Two machines will be required to meet this order: i) The printing of the catalogues will be done by the printing press, and is expected to take 20 hours of machine time. The printing press currently has 30 hours of unused time every week, but that time is utilised by other printing companies paying a rate of £12 per hour. ii) Catalogues will then be bound using a binding machine, requiring 25 hours work. This machine is used at full capacity in the normal working week, so any work on it will have to be done ‘out of hours’ incurring overtime costs for labour [see point III]. The running costs of the machines are £5 per hour for the printing press and £4 per hour for the binding machine. II. i) Two materials are required for this catalogue order: 10,000 sheets of printing paper will be required. The company has 3,400 sheets of this paper in inventory, and it is in regular use. The inventory originally cost £1.40 per sheet. The current market price is £1.50 per sheet. The sheets in inventory could be sold for £1.20 per sheet. ii) A special ink is required that has a purchase cost of £8 per litre. Although the catalogue order requires 200 litres the minimum order size is 250 litres. TAR Ltd cannot foresee any further use for this ink, so will hold any surplus in inventory. The company has a policy of reviewing its inventory records regularly, and writing off the cost of any items that have not been used for six months; any write off will appear as an expense in the profit calculations in the period that the review occurs. III. Staff-related costs include direct labour and supervisory costs: i) TAR Ltd currently employs sufficient direct workers to take on this additional catalogue order, though some overtime may be required to accommodate the availability of the binding machine. Direct labour basic salary is £8 per hour, overtime is paid at a rate of £10 per hour. Employees are paid using the hourly rate, with a guaranteed minimum wage for their normal working week. The order will require 150 hours of work, of which 50 hours will Page 3 of 5 be in excess of the normal working week (to work on the binding machine), i.e. overtime hours. ii) The existing supervisor will take responsibility for the catalogue order in addition to her existing duties since she has the capacity to absorb this work. Her basic salary is £500 per week, and the whole order is expected to be completed within one week. IV. There will be a £400 delivery cost incurred in transporting the completed catalogues to the customer. V. TAR Ltd uses an absorption costing system, with a fixed overhead absorption rate of £20 per direct labour hour. VI. It is standard practice in TAR Ltd to apply a 30% mark-up to costs in order to obtain a selling price, or order quotation price. TASKS (a) To assist the management of TAR Ltd in preparing their quotation for this piece of work prepare the following: i) A schedule showing the relevant costs for the production of these museum catalogues, and ii) Supporting explanations for the inclusion, or exclusion, of every resource cost relating to this order. (b) Assess FOUR non-financial factors that would need to be considered by TAR Ltd’s management team in establishing a final quotation price for this piece of work, providing an indication of how these factors could affect the final price. (c) Decisions on whether to outsource services such as payroll accounting and systems development are much like make-or-buy decisions. What factors should influence the decision on whether to outsource payroll functions?

Taking consideration of the following articles, solve the follwing question

by Joel Rosenblatt

The former chief financial officer of Autonomy Corp was found guilty of orchestrating an accounting fraud to arrive at the $US10.3 billion price Hewlett-Packard paid for the UK software maker more than six years ago.

A jury voted to convict Sushovan Hussain on Monday on all 16 counts of wire and securities fraud after three days of deliberations in San Francisco federal court.

Autonomy was the UK's second-largest software business when Hewlett-Packard acquired it in 2011. Hewlett-Packard later wrote down its value by $US8.8 billion, citing fraud by Autonomy and asking the US Justice Department to investigate.

The guilty verdict at least partially vindicates Hewlett-Packard. It also gives the company momentum as it heads toward a trial next year in London in a $US5 billion civil suit against Hussain and Autonomy co-founder and former chief executive officer Mike Lynch.

John Keker, Hussain's lawyer, declined to comment. Robert Leach and Adam Reeves, the lead US prosecutors, also declined to comment.

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The US accused Hussain of spinning his company's financials to create a false appearance of growth.

At trial the government presented emails, phone records, earnings statements, press releases, and even an alleged payment of "hush money" to show what prosecutor Adam Reeves called "a balance sheet of fraud".

'Ponzi scheme'

From 2009 to 2011, when most technology companies were struggling in the wake of the 2008 financial crisis, Hussain built a facade to "eek out consensus estimates" of Autonomy's revenue before the merger with Hewlett-Packard, Reeves said in his closing argument.

Autonomy by late 2011 had become an "unsustainable Ponzi scheme", he said, leading Hussain to exhort Lynch to sell the company. Hussain was "desperate", and "constantly anguishing, and looking for revenue", Reeves said.

Keker, Hussain's lawyer, argued that HP bought, and then hobbled, an increasingly profitable software company. It was one of a string of failed acquisitions requiring write-offs, a list that includes Palm, Compaq, and Electronic Data Systems, he said.

Keker described a Hewlett-Packard "machine" that deployed an army of company lawyers and consultants to support the government prosecution, which he said relies on false testimony from cooperating witnesses who buckled under "tremendous pressure".

"They're trying to make this Englishman into a criminal, when committing a crime was the furthest thing from his mind when he was working," Keker said, referring to Hussain during his closing argument. "Everybody gets a pass but he's supposed to be a criminal. This case belongs in a civil case in London where it already is."

This case is U.S. v. Hussain, 16-cr-00462, U.S. District Court, Northern District of California (San Francisco).

In your accounting career you will be required to analyse current accounting issues and communicate your theoretical understanding to your professional colleagues and your clients. For this assignment assume that you are the senior accountant working for a major firm. Question 1 - 9 marks (1,500 words) The CEO has forwarded to you an interesting article and requires you to provide her with a deeper theoretical understanding of the issues discussed so that she can fully engage in the lively discourse at an upcoming conference. You are required to find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after the 1st of January 2018. Your article could also come from one of the professional journals. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year. If you are having a problem ensuring that your article is from an appropriate source contact your subject coordinator. You then need to explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Support your analysis of the assumptions and implications of the topic or theory as appropriate with reference to sources in APA 6 style. For example, this article from the Sydney Morning Herald in April 2016 could be linked to the topics of accounting regulation and measurement (and perhaps others). You must provide a copy of the article or web page, with details of the source, date and page number with your answer.

Please give the genus and species of each answer.

11. The colonies are typically large, gray-white and opaque on blood agar. Most strains recovered from clinical isolates are nonpigmented; colonies with a deep red pigmentation may be encountered. On MacConkey agar they appear nonpigmented after 24 hours but become lactose positive. The bacterial cells are gram-negative straight rods. The biochemical reactions are indole negative, methyl red negative, VP positive, motile, citrate positive, urease negative, and hydrogen sulfide negative ___________________________________________________________________________________

12. The colonies are typically large, gray-white and opaque on blood agar. On MacConkey agar they appear nonpigmented characteristic of non-lactose fermenters. On selective enteric media containing ferrous iron (HE, XLD), colonies may have a deep black pigmentation from production of hydrogen sulfide. The bacterial cells are gram-negative straight rods. The biochemical reactions are indole negative, methyl red positive, VP negative, motile, citrate positive, urease negative, and hydrogen sulfide positive. ___________________________________________________________________________________

13. Family members attended a reunion in Cape Cod and five persons became ill. Their symptoms included malaise, anorexia, and mild icterus. All patients had abnormal liver function tests. All patients recovered uneventfully. Other family members received gamma globulin. All patients denied a history of exposure to blood transfusions, parenteral drug use, and foreign travel. At the reunion, the patients had shared one meal together at which only steamed clams were served. Six persons ate the clams, and five became ill.

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14. Two brothers, age 7 and 11, killed a sitting rabbit with a BB gun. Three days later the 11-year-old boy became ill with severe headache, and on the following day he was admitted to a local hospital with temperature of 103 F. Both the brother and the boys' mother, who had assisted in cleaning the rabbit, experienced similar symptoms. The mother had an indurated cutaneous lesion on the middle finger of her left hand and generalized lymphadenopathy. All three persons responded clinically to tetracycline and chloramphenicol.

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15. A 66-year-old resident of New Mexico, traveling through Texas, became ill with fever and general malaise. The following day he was admitted to a hospital with a fever of 103 F, nausea, weakness and lower extremity myalgia. No lymphadenopathy or abnormal lung findings were apparent. Blood specimens were positive for gram-negative organisms, and the patient was begun on chloramphenicol and gentamycin. The patient's general condition improved rapidly following antibiotic therapy, although fever persisted for 10 days; his clinical course was punctuated by an episode of pulmonary edema. Persistent pulmonary infiltrates were thought to be related to congested heart failure rather than to pneumonia. He was discharged after a two week hospitalization and at present is asymptomatic. Epidemiological investigation by the Texas State Department of Health revealed that the patient had spent most of the previous month at his brother's ranch in New Mexico, where he had handled dead mice; he did not recall being bitten by fleas. During the two days immediately preceding his illness, the patient had been traveling in Texas. He spent one night on a ranch in Texas, but had no contact with rodents there.

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16. A 38-year-old man in Alabama developed bilateral paresthesia and pain in his ears, headache, sore throat, and anorexia. These symptoms persisted and later were accompanied by fever, difficulty swallowing, confusion, and tremor. He was admitted to the hospital with a temperature of 105 F, nuchal rigidity, confusion, agitation, and spasmodic tremors. Physical examination admission revealed dysarthria, dysphagia, pharyngeal paralysis, and drooling. Stimulation of the patient precipitated spasms with spontaneous flexion of all extremities. A lumbar puncture revealed no marked abnormalities. Seven days later, the patient had pharyngeal and laryngeal spasms, subsequent cyanosis, and suffered a respiratory arrest; he was resuscitated immediately. Reviewing the patient's history he had been bitten on the right ear by a bat four weeks prior to admission. The bat had escaped and the patient had sought medical care. Over the next few days, the patient lapsed into a coma. Neurologic examination revealed facial paralysis, generalized hypoflexia, and response to only deep pain. No other focal abnormalities were present. Initially the patient was treated with diphenylhydantoin, diazepam, and chlorpromazine. Once the coma ensued, the sedatives were discontinued. Proteinuria, hypothermia and hypoxia subsequently developed. Despite intensive respiratory care, antibiotics, postural drainage, use of bronchodialators, and vigorous suctioning, hypoxia persisted. The patient developed a pneumothorax, had a cardiorespiratory arrest and died.

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17. You are working in a Los Angeles emergency room. At 2 A.M., a man and two women arrived with a screaming 5-year old child. The man tried to explain what was wrong, but he spoke only spanish and you had a difficult time understanding him. The child's mother was sobbing and you couldn't hear what she was saying. The other woman spoke a bit of english and explained that this was her family who just arrived from El Salvador. She said the father kept repeating the word for break bone. The child was examined and presented with a rash, a fever of 104 F but not broken bones or fractures. What is your diagnosis?

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18. A 9-year-old boy was brought by his father for evaluation of crampy abdominal pain, nausea, and mild diarrhea that had persisted for approximately two weeks. On the day before the evaluation, the boy reported to his parents that he had passed a large worm into the toilet during a bowel movement. He flushed the worm before the parents could see it. Physical examination was completely unremarkable. The boy had no fever, cough, or rash and did not complain of anal pruritus. His travel history was unremarkable. Examination of a stool specimen revealed the diagnosis. Which nematode was likely in this case?

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19. A 45-year-old Egyptian was referred for evaluation of hematuria and urinary frequency of 2 months’ duration. This individual had lived in the Middle East for most of his life but for the past year lived in the United States. He denied previous renal or urologic problems. His physical examination was unremarkable. A midstream urine specimen was grossly bloody. What was the etiologic agent of the patient’s urologic process?

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20. A 63 –year-old international telecommunications executive visits your office with complaints of high fever. The fever is not constant, but intermittent. He says that every three days or so he suffers from these debilitating “sweats”. He usually has headaches and muscle aches during these episodes. They are so bad that he can’t go to work. After a day or so he feels better. He has been having these episodes for several months. What is the name of the condition you suspect?

1.       In most hotel companies, strategic planning is a series of tasks carried out by the GM and ownership working together to set long-term objectives, and the ways in which these objectives can be achieved by the management team. What is the missing step in this list of steps in the process of linking strategic plans to operational plans? Current Performance ; Market Potential ; _________; Baseline Financial Plan; Tactical Plan; Operating Budget; Funding plan.

a)      Economic Forecast

b)      Risk Assessment

c)       Cash Flow Forecast

d)      Strategy Impact Projects

2.       Select the group of words that is missing from the following statement. “Corporate culture is established at the _____ of an organization and can have a significant impact on the ability of managers to ensure that there is a link between strategy and every day _______ actions. Without such a link, there is a risk that _______ will be seen as only relevant to ______ and _____ ___________. They in turn may be accused of not knowing what is going on in the day to day operations of the business.”

a)      Head Office, Departmental, Management, Shareholders, Financial Institutions

b)      Top, Customer, Strategy; Owners, Senior Management

c)       Head Office, Departmental, Strategy, Owners, Financial Institutions

d)      Top, Departmental, Strategy, Owners, Senior Management

3.       Complete this list of the types of data that a hotel business will need in order to be able to plan effectively: target, budget, actual, ______, benchmark

a)      Estimated

b)      Historical

c)       Forecast

d)      Real

4.       Select the group of words missing from this summary of what represents a good business plan: It provides ownership or their representatives with a clear, whole business view of what needs to be managed. It provides a _______ view of the business within an adaptable planning horizon. It helps operational managers to ______ a short-sighted, departmental view of the business. It achieves a more effective use of ________, including working capital. It provides a framework for _____ management. It also identifies the planning systems and technology required to support performance management and _________.

a)       Birdseye, Avoid, Capital, Risk, Budgeting

b)      Strategic, Create, Capital, Risk, Budgeting

c)       Strategic, Avoid, Capital, Risk, Measurement

d)      Forecast, Avoid, Capital, Risk, Measurement

Rinnai Tasty factory is one of the Juices manufacturer factory having an association with more than 2000 retailers and wholesalers across the country. It has more than 3000 employees including the manager, supervisor, mechanics, engineers, cleaner, etc. Most of the employees working as mechanics, engineers, cleaner at a lower level in the factory were residents of a small village of Nizwa, Sultanate of Oman. Rinnai Tasty factory has been into controversies for its many unethical practices. It has been criticized for unfair treatment of employees working at a factory. The working environment of the factory is very risky with very less safety equipment. Rinnai Tasty factory also makes employees work for extra hours with very low wages. Many employees have reported violence and abusive behavior by their managers. Many employees leave the job within a very short time after working here. Rinnai Tasty factory doesn’t have any difficulty in hiring new employees on low wages due to poverty and unemployment in the region. Rinnai Tasty factory is not even environmentally friendly. Using disposable stuff like wrapping paper, straws and tableware are comparatively cost-effective but harmful to the environment, especially those which are non-recyclable. It is the policy of the Rinnai Tasty factory that employees have to buy lunch from the factory canteen and cannot eat their home food in the factory. Lunch meals served are mostly junk food, oily, having high calories, and could cause health issues if eaten regularly.

Do you think Rinnai Tasty factory is running an ethical and socially responsible business? Justify your answer. [2 Marks - Answer in 50-75 Words] ii. Rinnai Tasty factory is treating employees in an unfair manner. Imagine you are appointed as manager, how will you treat employees? Justify your answer. [4 Marks - Answer in 100-125 Words] iii. Should Rinnai Tasty factory force employees for purchasing lunch from the factory canteen? Can the Rinnai Tasty factory be accused of employee health issues? [4 Marks - Answer in 100-125 Words

Your firm designs, manufactures, and markets children’s toys for sale in the U.S. Almost 90% of your production is done in China. During the 1990s, U.S. relations with China improved. Even though there were many disagreements between the two countries, the United States granted normal trade status to China and supported China’s membership in the WTO in 2001. Your firm invested heavily in China during that time. You have developed close ties to Chinese suppliers and have come to depend greatly on inexpensive Chinese labor and the lower costs of doing business there. You are now concerned about increasing political tension between China and the United States over a variety of issues: China’s s treatment of the Tibetan people, reports about the use of prison labor to manufacture goods for export, China’s population policies, and differences over relations with communist North Korea. The United States has also accused China of corporate and industrial espionage in the United States to obtain scientific, industrial, and trade secrets, and of hacking into corporate and government computer networks. There are also disagreements over China’s censorship of Internet search providers, and over the protection of U.S. intellectual property rights in China. The United States is also concerned with China’s tax policies, which are said to discriminate against imported goods, and also with China’s state subsidies to domestic industry. The U.S. accuses China of currency manipulations of the yuan, making Chinese goods unfairly cheap in foreign markets and imports into China artificially expensive. Most worrisome is the potential for conflict over Taiwan, with which the United States has had a mutual defense pact for 60 years. China claims Taiwan under its “One China” reunification policy, while accusing the United States of fostering “independence” there. Despite the issues, both countries recognize their deep economic reliance on each other. With that background, consider the following:

Although both mainland China and Taiwan are “Chinese,” doing business in Taiwan differs greatly from doing business in China. Investigate and describe that difference. How do business opportunities differ on the mainland versus the island?

The following are descriptions of three different employees. Describe what the potential causes of poor performance for each of the following employees might be and solutions that could enhance the person’s performance. Carl Spackler is the assistant greenskeeper at Bushwood Country Club. Over the past few months, members have been complaining that gophers are destroying the course and digging holes in the greens. Although Carl has been working evenings and weekends to address the situation, the problem persists. Unfortunately, his boss is interested only in results, and because the gophers are still there, he contends that Carl is not doing his job. He has accused Carl of “slacking off” and threatened his job. Clark Griswold works in research and development for a chemical company that makes nonnutritive food additives. His most recent assignment has been the development of a nonnutritive aerosol cooking spray, but the project is way behind schedule and seems to be going nowhere. CEO Frank Shirley is decidedly upset and has threatened that if things do not improve, he will suspend bonuses again this year, as he did last year. Clark feels dejected because without the bonus he will not be able to make a down payment on the family’s swimming pool. Tommy Callahan Jr. recently graduated from college after 7 years and returned home to Sandusky, Ohio. His father, Big Tom Callahan, the owner of Callahan Motors, offers Tommy a job in the auto parts factory that makes brake pads. The factory is in severe danger of going under unless sales of the company’s new brake pads increase dramatically. Tommy must go on the road with Richard (Big Tom’s right-hand man) in a last-ditch effort to save the company. But Tommy proves to be unfocused, inexperienced, and lacking in confidence. Sales call after sales call he meets with rejection, even when the prospect looks promising. Customers express some concern about a warranty on the brake pads, but Richard believes that Tommy’s inexperience and awkward approach are the big problems.

I need a positive feedback about the common below made by my classmate.

• All organizations weight pros and cons when making large decisions. When making the decision to pursue a global strategy the organization must take into account factors of probable investment that is required, the amount of traffic by estimation and much more. In the end if the business feels that in the long run revenue will succeed then the company would pursue the investment to strategize to go global.
• The most valuable resource a company can have is their reputation. Expanding globally can harm the reputation of the company that has other worries such as suppliers, competitors and third party vendor to set up the business and may not work the way it should. A reputation is already set because of the services and quality provided and if it change happens it could potentially harm the business.

For example, Apple does business globally. Their main supplier was Foxconn in China, this changed in 2010 when they were accused of low wages, long hours, poor working and living conditions basically sweatshop conditions and it backlashed. Now Apple has diversified their suppliers

• Cultural distance is the cultural disparity between the internationally expanding firm’s home country and its targeted host country. A firm’s decision to enter certain international markets is influenced by cultural differences. A greater cultural difference can increase the cost and uncertainty of conducting business overseas. Basically cultural distance increases the liability of foreignness. For example McDonalds started selling Beef burgers in India which is a country populated my majority vegetarians for religious purposes therefore affecting the business.
• IKEA’s external challenges include finding new sources of supply to support more store openings, opening new stores to encourage growth, increased competition, economic conditions, change in the market. Internal challenges include maintaining growth and design, replacing CEO’s, keeping costs low. Finding new sources of supply to support each store may be the greatest threat in my opinion. But if they focus on low cost it is possible.
• Expanding takes a lot of time, effort and attention to detail. It is important to take into consideration the deforestation and global warming issue