During Year 1 and Year 2, Agatha Corp. completed the following transactions relating to its bond issue. The corporation’s fiscal year is the calendar year.

Year 1

Jan. 1 Issued $310,000 of 10-year, 6 percent bonds for $298,000. The annual cash payment for interest is due on December 31.

Dec. 31 Recognized interest expense, including the straight-line amortization of the discount, and made the cash payment for interest.

Dec. 31 Closed the interest expense account.

Year 2

Dec. 31 Recognized interest expense, including the straight-line amortization of the discount, and made the cash payment for interest.

Dec. 31 Closed the interest expense account.

Required

a-1. When the bonds were issued, was the market rate of interest more or less than the stated rate of interest?

a-2. If Agatha had sold the bonds at their face amount, what amount of cash would Agatha have received?

b. Prepare the liabilities section of the balance sheet at December 31, Year 1 and Year 2.

c. Determine the amount of interest expense that will be reported on the income statements for Year 1 and Year 2.

d. Determine the amount of interest that will be paid in cash to the bondholders in Year 1 and Year 2.

Comparative financial statement data for Carmono Company follow:

For this year, the company reported net income as follows:

This year Carmono declared and paid a cash dividend. There were no sales of property, plant, and equipment during this year. The company did not repurchase any of its own stock this year.

Required:

1. Using the indirect method, prepare a statement of cash flows for this year.

2. Compute Carmono’s free cash flow for this year.

Wallace & Wallace, CPAs, audited the financial statements of West Co., a nonpublic entity, for the year ended September 30, 20X1, and expressed an unqualified opinion. For the year ended September 30, 20X2, West issued comparative financial statements. Wallace & Wallace reviewed West's 20X2 financial statements and Gordon, an assistant on the engagement, drafted the accountant's review report below. Martin, the engagement supervisor, decided not to reissue the prior year's auditor's report, but instructed Gordon to include a separate paragraph in the current year's review report describing the responsibility assumed for the prior year's audited financial statements.

Martin reviewed Gordon's draft and indicated in Martin's Review Notes that there were many deficiencies in Gordon's draft. Accountant's Review Report

We have reviewed the accompanying balance sheet of West Company as of September 30, 20X2, and the related statements of income and cash flows for the year then ended.

A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review also includes assessing the accounting principles used and significant estimates made by management, as well as, evaluating the overall financial statement presentation. Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Our responsibility is to conduct the review in accordance with standards issued by the American Institute of Certified Public Accountants. Those standards require us to perform procedures to obtain limited assurance that there are no material modifications that should be made to the financial statements. We believe that the results of our procedures provide a reasonable basis for our report. Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements. Accordingly, the accompanying financial statements have been prepared assuming that the company will continue as a going concern. Furthermore, we have no responsibility to update this report for events and circumstances occurring after the date of this report. The financial statements for the year ended September 30, 20X1, were audited by us and we expressed an unqualified opinion on them in our report dated November 7, 20X1, but we have not performed any auditing procedures since that date. In our opinion, the financial statements referred to above are presented fairly, in all material respects, for the year then ended in conformity with generally accepted accounting principles.

Wallace & Wallace, CPAs November 6, 20X2 For each report deficiency noted by Martin, select whether (1) Martin is correct; (2) Gordon is correct; or (3) both are incorrect.

1. There should be a reference to the prior year's audited financial statements in the first (introductory) paragraph.

2. All of the current year's basic financial statements are not properly identified in the first (introductory) paragraph.

3. The standards referred to in the third (accountant's responsibilities) paragraph should not be standards issued by the American Institute of Certified Public Accountants, but should be Standards for the Compilation and Review of Financial Statements.

4. The title of the report should be Independent Review Report. The statement in the third paragraph that the accountant is required to perform procedures to obtain limited assurance that there are no material modifications that should be made to the financial statements should be in the introductory paragraph following the description of a review.

5. There should be a statement in the second (management's responsibilities) paragraph that describes management's responsibilities relative to internal control.

6. There should be a comparison of the scope of a review to an audit in the introductory paragraph.

7. There should be no reference to assessing the accounting principles used; significant estimates made by management; and evaluating the overall financial statement presentationin the introductory paragraph.

8. There should be a reference to "conformity with generally accepted accounting principles" in the fourth paragraph.

9. There should be a reference to consistency in the fourth paragraph.

10. There should be a restriction on the distribution of the accountant's review report in the fourth paragraph.

11. The reference to "going concern" in the fourth paragraph should be in the first paragraph.

12. The accountant's lack of responsibility to update the report in the fourth paragraph should be in the first paragraph.

13. There should be no mention of the type of opinion expressed on the prior year's audited financial statements in the fifth (separate) paragraph.

14. All of the prior year's basic financial statements are not properly identified in the fifth (separate) paragraph.

15. The reference in the fifth (separate) paragraph to the fair presentation of the prior year's audited financial statements in accordance with generally accepted accounting principles should be omitted.

16. The report should be dual dated to indicate the date of the prior year's auditor's report.

this assignment requires you to interview one person and requires an analysis of your interview experience. Part I: Interview Select a patient, a family member, or a friend to interview. Be sure to focus on the interviewee's experience as a patient, regardless of whom you choose to interview. Review The Joint Commission resource which provides some guidelines for creating spiritual assessment tools for evaluating the spiritual needs of patients. Using this resource and any other guidelines/examples that you can find, create your own tool for assessing the spiritual needs of patients. Create a survey to assess the subject's spiritual need during the interview. The spiritual needs assessment survey needs a minimum of five questions that can be answered during the interview. During the interview, document the interviewee's responses. Submit the transcript of the interview. The transcript should include the questions asked and the answers provided. Be sure record the responses during the interview by taking detailed notes. Omit specific names and other personal information from the interview. Part II: Analysis Write a 500-750 word analysis of your interview experience. Be sure to exclude specific names and other personal information from the interview. Instead provide demographics such as sex, age, ethnicity, and religion. Include the following in your response: What went well? What would you do differently in the future? Were there any barriers or challenges that inhibited your ability to complete the assessment tool? How would you address these in the future or change your assessment to better address these challenges? Describe the spiritual experience you had with your patient, family member, or friend using this tool. How does this tool allow you to better meet the needs of your patient? Did you discover that illness and stress amplified the spiritual concern and needs of your interviewee? Explain your answer with examples. Submit both the transcript of the interview and the analysis of your results. Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.

the following two questions are related to these two articles:

1) Pseuderanthemum palatiferum leaf extract inhibits the proinflammatory cytokines, TNF-a and IL-6 expression in LPS-activated macrophages.

Sittisart P, Chitsomboon B, Kaminski NE

2)Early Weaning Stress in Pigs Impairs Innate Mucosal Immune Responses to Enterotoxigenic E. coli Challenge and Exacerbates Intestinal Injury and Clinical Disease  

            McLamb B, Gibson A,Overman E, Stahl C and Moeser A

Question 1: Summarize research studies using simple equations and graphs to represent experimental design and results

• Read the abstracts and the introduction section (especially the last paragraph) of the research articles indicated above
• 1) Identify the type of samples that were analyzed in the research (for example..did they take biopsies of specific organs/tissue?)
• 2) Determine whether the research involved in vitro and/or in vivo experiments
• 3) Propose a control group and an experimental group (or groups) based on the information provided
• 4) Identify the method used for analyzing samples (or propose a reasonable method based on information provided in the abstract and your own knowledge)
• 5) Propose measurements (y-axis labels) for the data based on information provided
• 6) Summarize the main question being addressed by the research (For example: What effect does ____________have on ____________?   
  • 2. Question 2: Use bar graphs as an alternative representation of various types of data
• Identify the components of samples represented in Figure 3a of the article by Sittisart et al. by filling in the following sentences. More than one word may be needed to fill in certain blanks.
• 1) The negative control group contains _______________(cells) that were treated with ______________
• 2) The positive control group contains ________________(cells) that were treated with ______________.
• 3) One of the experimental groups contains _______________(cells) that were treated with _________________.(remember…a negative control is a group that is expected to provide a low measurement and a positive control is a group that is expected to provide a higher measurement. These insure that the methods used are working properly)
• 4) Convert the data in Figure 6b of the article by Sittisart et al. into a bar graph, similar to the bar graph in Figure 3a. Propose a yaxis label that indicates what is being assessed in the experiment.

CASE 2 – 4 MARKETING - SIMPLY SHOES Founded in 2003, Simply Shoes had grown to six similar sized outlets by 2014, and was headquartered in Winnipeg Manitoba. For the past year, management had been debating the value of the money being spent on advertising and promotions. Mathew Micheli, the controller emphatically stated, “I am of the opinion that we should simply stop advertising altogether.” Mathew stated, “We are facing tough times and all that money would simply go to our bottom line and Bob has not shown us that it really pays for itself.” “Well I don’t know how I can convince you, Mathew,” stated Bob Merlin, the marketing manager, “but I can’t imagine maintaining our market share without advertising. All our major competitors spend about the same percentage of their sales on marketing as we do, as best as we can figure. How would our customers find out about our special sales? No we should not cut our advertising budget – we should increase it by 30 per cent. “That’s a lot more money, about $285,000 if I’m not mistaken,” stated Jasmine Kilby, manager of stores. “Why not put more emphasis on direct mail campaigns or even do a better job on our in store signage and displays”. We’ve got about 53,000 names in our customer data base, and they are almost evenly distributed between our six outlets. It would cost about $1.00 to mail each customer a letter, which would be a lot cheaper than our advertising, and would probably be much more effective as well. Not to mention, our in-store merchandizing can be done for around $28,000 per event, and about $10,000 in production and $2,000 per store to implement. “I’m tired of these disagreements,” stated Janet Jones, president. “It’s time we resolved this issue. We’ve got our big Father’s Day event coming up in six weeks and there are several items that we were going to promote heavily. Then there is the Canada Day sale shortly after that. Let’s try some testing of these ideas around these two week-long events to find out which way is the best to spend our advertising, direct mail, and merchandizing dollars. Now, I know that none of our store managers or buyers will want nothing short of a full ad and promotional effort in their areas. I think we can convince then otherwise if we have a good test design to offer them. We had originally set aside $40,000 for advertising and $28,000 for merchandizing for these two events. Bob, would you please design a couple of effective tests and get back to me by the end of the week.

Question: Prepare an executive summary of this case study

CASE 2 – 4 MARKETING - SIMPLY SHOES

Founded in 2003, Simply Shoes had grown to six similar sized outlets by 2014, and was headquartered in Winnipeg Manitoba. For the past year, management had been debating the value of the money being spent on advertising and promotions.

Mathew Micheli, the controller emphatically stated, “I am of the opinion that we should simply stop advertising altogether.” Mathew stated, “We are facing tough times and all that money would simply go to our bottom line and Bob has not shown us that it really pays for itself.”

“Well I don’t know how I can convince you, Mathew,” stated Bob Merlin, the marketing manager, “but I can’t imagine maintaining our market share without advertising. All our major competitors spend about the same percentage of their sales on marketing as we do, as best as we can figure. How would our customers find out about our special sales? No we should not cut our advertising budget – we should increase it by 30 per cent.

“That’s a lot more money, about $285,000 if I’m not mistaken,” stated Jasmine Kilby, manager of stores. “Why not put more emphasis on direct mail campaigns or even do a better job on our in store signage and displays”. We’ve got about 53,000 names in our customer data base, and they are almost evenly distributed between our six outlets. It would cost about $1.00 to mail each customer a letter, which would be a lot cheaper than our advertising, and would probably be much more effective as well. Not to mention, our in-store merchandizing can be done for around $28,000 per event, and about $10,000 in production and $2,000 per store to implement.

“I’m tired of these disagreements,” stated Janet Jones, president. “It’s time we resolved this issue. We’ve got our big Father’s Day event coming up in six weeks and there are several items that we were going to promote heavily. Then there is the Canada Day sale shortly after that. Let’s try some testing of these ideas around these two week-long events to find out which way is the best to spend our advertising, direct mail, and merchandizing dollars. Now, I know that none of our store managers or buyers will want nothing short of a full ad and promotional effort in their areas. I think we can convince then otherwise if we have a good test design to offer them. We had originally set aside $40,000 for advertising and $28,000 for merchandizing for these two events. Bob, would you please design a couple of effective tests and get back to me by the end of theweek.”

qqquQuestion: Prepare an executive summary of this case study

Q

Scenario
Doug was a newly single 42-year-old man, whose reentry into the dating world led to a few casual sexual encounters with women he met while out in bars.

After 8 months apart, Doug and his wife reconciled. He decided it would be best not to mention the other women he had intercourse with because he was pretty sure his wife would get upset even though they were not together at the time.

Signs and symptoms
Several months later, during a dentist’s appointment, the hygienist noted what looked like a series of small bumps on the back and side of Doug’s tongue, which had not been noted in his chart before.

At his next visit, the bumps had expanded into lesions and Doug mentioned them as a concern. The dentist noticed that his tonsil on the side of the tongue lesions was swollen, as were the lymph nodes. He prescribed an antibiotic, which Doug took.

The lesions didn’t get better but they also got no worse. A few weeks later Doug developed a stubborn sore throat, so he went to see his family physician.

Testing
When Doug’s doctor saw the lesion at the back of his tongue, he sent Doug for an oral brush biopsy procedure.

When the biopsied tissue was stained with hematoxylin and eosin stain, the pathologist noted a well-differentiated squamous cell carcinoma.

A second sample was obtained by scalpel biopsy and tested for human papillomavirus (HPV) DNA, specifically HPV-16 and HPV-18. The results were returned as positive for viral DNA.

Question 1: Referring to the image below obtained by transmission electron microscopy (TEM), describe the following characteristics of HPV: Enveloped or nonenveloped? Capsid symmetry?

Question 2: HPV has a double-stranded DNA genome. What is the Baltimore group for HPV?

Question 3: Other than genome, what criteria are used in the Baltimore model to create distinct groups of viruses?

Diagnosis
Doug’s diagnosis was stage IV squamous cell carcinoma.



Question 4: How is the detection of HPV DNA in the cancer tissue pertinent to this diagnosis?

Question 5: How does HPV facilitate the replication of its genome and production of mRNA transcripts from the viral genes?

Treatment
Doug had surgery to remove the cancerous tissue, followed by six months of radiation therapy. After two years, there was no recurrence of the cancer.

Question 6: A vaccine, Gardisil, is available to prevent HPV infection. How does a vaccine that protects against a viral infection prevent cancer?

Additional Considerations
Question 7: In a human host cell, where does the process of viral DNA replication occur?

Question 8: Where does translation of HPV mRNA occur in an infected host cell?

Question 9: How are viral latency and lysogeny related?