Health and welfare professionals working in the community in which several of your clients live have decided to institute an after-school recreation program for teenagers. The county government is reluctant to appropriate funds, although school officials are eager to donate school sports facilities. Teenagers and their parents agree about the importance of an after-school program. Your objective is to develop a community-wide recreation program for teenagers. Based on Healthy People 2020, select the two best intervention activities for this objective and state the reasons for your choice. References should be included at the end of the answer and in a reference page for complete credit

Arivat Inc. is preparing to do an IPO. As a result it now prepares its annual financial statements in accordance with IFRS. The senior accountant identified several items that were either overlooked or booked incorrectly in the past. He asks you for help with the following:

Required: i. Prepare the journal entries in 2014 to correct the accounting records where necessary, assuming that the 2014 accounts have not been closed. [Note: this means that any error/omission that relates only to the 2014 fiscal year can be corrected in the 2014 accounts]

ii. Identify the type of change for each item Accounting issues

a. At the beginning of 2012, the company purchased a machine for $450,000 (residual value of $45,000) that had a useful life of 6 years. The bookkeeper used straight-line depreciation but failed to deduct the residual value in calculating the depreciation base for 2012, 2013, and 2014

b. The December 31, 2013 accrual for salaries was overstated by $36,000. [Assume the accrual was not reversed on January 1, 2014]

c. A tax lawsuit that involved the year 2012 was settled late in 2014. It was determined that the company owed an additional $73,000 in taxes related to 2012. The company did not record a liability in 2012 or 2013, because the possibility of losing was considered remote. The company charged the $73,000 to retained earnings in 2014 as a correction of a prior year’s error.

d. Arivat Inc. purchased another company early in 2010 and recorded goodwill of $450,000. They amortized $22,500 of goodwill in 2010 and $45,000 in each of 2011, 2012, 2013 and 2014. During this period there was no indication that goodwill had been impaired.

e. In 2014 the company changed its basis of inventory costing from FIFO to weighted average cost. The cumulative effect of the change was to decrease net income of prior years by $39,000. The company debited this cumulative effect to Retained Earnings. The weighted average cost was used in calculating income for 2014. [Notes: assume the change can be justified as resulting in more relevant financial information; ignore the effects of any correction on income tax]

f. During an inventory count in 2014 the company identified and wrote-off $87,000 that had been stolen in 2013. The loss was charged to the loss account in 2014.

Case Incident
Unfriendly Negotiations at Friendly Tires
The United Steelworkers of America (Canada) was certified in 2013 as the bargaining
agent for service and clerical employees of Friendly Tire Stores at two Hamilton, Ontario
locations. Since that time, the union and the employer were able to negotiate two
collective agreements (an agreement covering November 2013–December 2014 and
the current four-year contract, which expires on December 31, 2018). In late 2018, USW
Local 2419 served notice to bargain with the management of Friendly Tires. Business at
the two tire outlets had been good, but management was worried about planned
commercial developments that would introduce one Canadian Tire outlet and a new
Wal-Mart full-service retail store near its outlets over the next two years.
Two initial meetings were held between union and management representatives in late
November and early December. While progress was made on several matters including
vacation scheduling, health and safety inspections, and enhanced dental plan coverage,
the parties were deadlocked on hourly pay rates, COLA adjustments, and uniform
allowances.
At the December 10 bargaining session Omar Said, human resources manager at
Friendly Tires management, advised the union that the company was not able to make
any further concessions and any agreement had to be based upon the employer’s most
recent proposals on the outstanding issues including hourly pay rates, COLA, and
uniform allowance. The union indicated that it was not willing to agree to the employer’s
terms and doubted if there was any point to further talks. The union also stated that in
view of the employer’s position it would be conducting a strike vote. The employer sent
a letter to the union executive setting out the terms of its final proposals as outlined in
the December 10 meeting. In that correspondence, Mr. Said offered to meet with the
union to conduct further talks on the unresolved matters. The union held a meeting with
its members from both stores on December 18to update them on negotiations. The
union advised employees that talks had broken off following last week’s meeting and
provided them with a summary of the union and employer positions on unresolved
issues. The union indicated that the employer’s final offer included removal of the $20
per month uniform allowance to all garage/service job classifications. USW Local 2419
president Marion Stackhouse also noted the employer cost of the living proposal of 2.0
percent over the life of the next agreement was unacceptable. She went on to say that
any pay rate increases, according to the employer, would only be considered in the
second and subsequent years of a renewed agreement; and would likely not exceed
more than $1 per hour in any of the 12 job classifications in the bargaining unit. The
letter concluded by telling the members that the union executive would be seeking a

strike vote and approval from the regional business agent for a possible strike against
the company.
On December 21, the employer-provided all Friendly Tire employees a memo that set
out the employer’s current position in contract negotiations. The memo included the
following statement:

“We want all of our staff to know what the employer has proposed to your union on the remaining
bargaining issues. This is a summary of our offer to settle the contract, which was discussed with the
union on December 10 th . You can also obtain additional information about this offer from the union.
Management is asking for deletion of the current uniform allowance, a realistic cost of living
adjustment given recent COLA trends for municipalities in this area and limited pay classification
raises that would be “back-loaded” in the term of the new collective agreement. Friendly Tires is
facing increased market competition from recognized competitors in the next few years. We do value
your contributions and efforts of our customers. Friendly Tires does wish to reward your efforts and
reflects this in some improvements in the proposed collective agreement. However, management is
being prudent in its financial forecasts to avoid any future negative consequences.”
The letter closed by telling employees that company management remained willing to
re-start talks with the Local 2149 negotiating team at any time.
After the memo was issued, Ms. Stackhouse and members of the local executive
committee received a steady series of questions from their members. Employees asked
why the memo had come from the employer when the union had not provided a written
follow-up on the December 18 special union meeting. There were also questions about
the wage increase and uniform policy. On December 27, the union sent a letter to the
employer noting the following:

“ . . . . and in the opinion of the union executive the December 21st memo to our members is seen
as an attempt to directly negotiate terms and conditions of work with Friendly Tire employees and
not with the USW Local 2149 bargaining team. Based on feedback received by the union local
executive from our members since receipt of Mr. Said’s memo it is our sincere belief that the
Friendly Tire’s management has engaged in an unfair labour practice that has caused Local 2149

members to feel intimidated and threatened. We are in consultation with our business agent and
union legal counsel concerning filing a complaint with the Labour Relations Board. . . . ..”
Upon receiving an e-mail with this attached letter from Ms. Stackhouse, Mr. Said
contacted members of the company’s management group to gather at a hastily called
meeting for the next morning to discuss this matter.
Questions
1. In your opinion, is the management team for Friendly Tires only engaged in
“hardball tactics” as discussed in this chapter? Use an example to support your
viewpoint.
2. In reviewing the excerpt from the December21 management memo to union
members, do you interpret the content of the correspondence as likely to
cause employees to feel intimidated or threatened? Explain why or why not.
Do you believe an unfair labour practice complaint by the union would be
upheld before the Labour Relations Board? Share your views with other
members in the class.

Each entry-level software programmer in Palo Alto, California, has either high or low ability. All potential employers value a high-ability worker at $12,000 per month and a low-ability worker at $6,000. The supply of high ability workers is Qh = 0.1(W - 7,000) and the supply of low-ability workers is Ql= 0.1(W - 2,000), where W is the monthly wage.

a) If workers’ abilities are observable to employers, how many workers of each type will employers hire?

b) If workers’ abilities are not observed by employers, how many workers of each type will employers hire?

c) Identify the deadweight loss due to asymmetric information?

Disgruntled employees can be a significant source of problems for any company as we indicate in this problem. Andi Boyd is a very accomplished computer programmer, but she had a grudge against the company because she did not get a promotion that she thought she deserved. She decided to take out her anger on the company by coding a special routine in the mortgage loan program that erased a small, random number of accounts on the disk file every time the program was run. The company did not detect this malicious code until nearly half of all of the mortgage records were erased. In your opinion, what controls should the company have implemented to mitigate such a problem.

Q4. Out of three levels of security I.e. Infrastructure security, Application security and Operational security, we can only deal with application security. Although it is the area we work on, but overall security of even our application depends upon the organizational security policies. Do you agree? Comment using an example.

Q5. There are 4 types of security threats namely, Interception, interruption, modification and fabrication. As a software programmer, what threat is the one you may work to avoid and how?

Q6. There are 10 Design guidelines for security engineering given in the book. Which you think is the most important and should be used in your everyday software development practices.

Consider the following information.     

                2010 (base year)                            2011

              Price     Quantity                    Price     Quantity

Car           $100       400                      $120       420

Rice          $25       2,000                       $36     2,005

                      2012

                 Price     Quantity

Car              $130      450

Rice              $38    2,100

1. Compute nominal GDP, real GDP, and the GDP deflator for each year, using 2010 as the base year.
2. Compute the percentage change in nominal GDP, real GDP, and the GDP deflator in 2011 and 2012 from the preceding year.
3. Did economic well-being rise more in 2011 or 2012? Explain.   

The pKb values for the dibasic base B are pKb1 = 2.1 and pKb2 = 7.5. Calculate the pH at each of the following points in the titration of 50.0 mL of a 0.95 M B(aq) with 0.95 M HCl(aq).

(a) before addition of any HCl (b) after addition of 25.0 mL of HCl (c) after addition of 50.0 mL of HCl (d) after addition of 75.0 mL of HCl (e) after addition of 100.0 mL of HCl

*** ONLY NEED C

Calculate the pH for each of the following cases in the titration of 50.0 mL of 0.250 M HClO(aq) with 0.250 M KOH(aq). The ionization constant for HClO can be found here.

(a) before addition of any KOH

(b) after addition of 25.0 mL of KOH (

c) after addition of 40.0 mL of KOH (

d) after addition of 50.0 mL of KOH (

e) after addition of 60.0 mL of KOH

The pKb values for the dibasic base B are pKb1 = 2.10 and pKb2 = 7.79.

Calculate the pH at each of the following points in the titration of 50.0 mL of a 0.55 M B(aq) with 0.55 M HCl(aq).

(a) before addition of any HCl

(b) after addition of 25.0 mL of HCl

(c) after addition of 50.0 mL of HCl

(d) after addition of 75.0 mL of HCl

(e) after addition of 100.0 mL of HCl