What's the process of each one and result? A singer quartet consisting of Angel, Betty, Carlos and Diana wants to practice their singing. However due to the pandemic they decide to do so at a baseball park to keep social distancing. Angel stands on the home plate, Betty goes to third base, Carlos to second base and Diana to first base. While they are getting ready a bird flies along the line joining third base and home, Betty says “That bird is singing at a frequency of 350 hertz”, but Angel says “No, it is singing at 340 hertz.” Soon after the bird leaves the park Diana sings a 440 hertz note, Carlos hears it 0.1 second later and sings a 261 hertz note. Part a Make a drawing of the bird’s flight path along the line joining third base and home, with an arrow indicating the direction of flight, towards home or away from home. Part b Explain why you chose that direction, include any equations that support your explanation. Part c How far is Carlos from Diana? Show your calculations. Part d What is the period of Carlos’ note at 261 Hertz. Include your calculations

Tommy Shelby lives in Mahebourg. On 15 June 2020, he lost his job as bartender in a hotel in the southern part of Mauritius, due to the COVID-19 pandemic. He was offered Rs200,000 as severance allowance, for his 5 years of loyal service to the hotel. Taking into consideration the craze which online purchases took during the national confinement period, he is now thinking of investing the severance allowance money, to launch an e-commerce website for the sales of products. He is thinking of selling all types of tangible products that can be ordered online. He intends to earn a percentage of all sales made online, through his platform.
However, Tommy Shelby neither has any knowledge of information systems, nor any experience in electronic business. Therefore, your contribution is required to help Tommy Shelby set up his business by working out the following assignment.
1. Use the Porter 5 Forces Model to analyse the market viability for Tommy Shelby’s business.
2. Discuss how the STEEPLED factors can influence internationalization of Tommy Shelby’s e-commerce platform.
3. Define the strategies that Tommy Shelby need to put in place for his business to succeed and sustain.

1. On Friday March 10th 2017, around 11pm your instructor Mr. Tamba Yaradouno was at O'Hare International Airport in Chicago picking up a relative. At the passengers arrival what they call "Vestibule" or numbered gates, he could not park and waited for long. The area was packed, airport security cars flashing lights everywhere not allowing anyone to park but just enough time to pick up people.

On Friday October 12th 2018 at about same time your instructor was at the same spot of that airport to surprisingly notice that the area was completely empty and sat there for almost two hours.

Explain in your words in two pages including graphs (hand written or typed, Microsoft office word, times new roman, 12 fonds, double spaced):

a. What has happened to the demand curve of tourists visiting Chicago and the USA in general.

b. What could happened to both demand and supply curves of airport jobs, to the international flights into the USA if this trend of tourists decline continue.

Note: Do not include COVID- 19 here, this is the change of the world view of the USA from the Obama administration compared to President Trump and thus the changes of the number of tourists visiting USA

The Drug Company developed a new sleeping pill. The drug is called Star and was approved by the FDA in 2016. In 2017 the company began to notice problems with this drug. People who were prescribed Star reported feeling sleepy during the next day and developing a dependence on this drug. The company reacted immediately and stopped selling Star near the end of 2017. In the last six months of 2018, the company was sued by 1,000 people who experienced grogginess and dependency reaction to the sleeping pill. At the end of 2018, the company’s attorneys believe there is a 60% chance the company will need to make payments in the range of $1,000 to $5,000 to settle each claim. At the end of 2019, while none of the cases have been resolved, the company’s attorneys now believe there is an 80% chance the company will need to make payments in the range of $2,000 to $7,000 to settle each claim. In 2020, 400 claims were settled at a total cost of $1.2 million. Based on this experience, the company believes 30% of the remaining cases will be settled for $3,000 each, 50% will be settled for $5,000 and 20% will be settled for $10,000 each. The company is in the process of the first-time adoption of IFRS and needs to report under US GAAP and IFRS, as required by IFRS 1. Using US GAAP and IFRS, show what journal entries would be required in 2017, 2018, 2019 and 2020.

Scenic Flights provides 3 hour sightseeing flights over the Eastern Sea Board along the Greet Ocean Road near Lorne Victoria. The average flight has 20 passengers on board. Each passenger pays $300 for a 2 hour scenic flight. The business averages 90 flights each year based on current demand over the weekend – Saturday and / or Sunday dependent on demand. Each flight requires two pilots who are each paid $500 per flight and two flight attendants who receive $200 each per flight. Pilots and flight attendants are employed on a casual basis only receiving payment when flights operate. Other variable costs include: inflight passenger refreshments costing $30 per passenger and fuel which costs $800 per flight. Total annual fixed costs are $150,000.

Calculate income and variable costs and contribution margin of each scenic flight.

Calculate the number of scenic flights needed to break even.

Scenic Flights would like to increase current profits by 40 percent. Calculate the number of additional flights required to meet this financial goal.

Discuss whether this increased profit target is realistic under current conditions and possible assumptions and limitations of the “cost / volume / profit model” at such higher volume levels. (word limit 40)

Lexington Company produces baseball bats and cricket paddles. It has two departments that process all products. During July, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $40,000 for materials and $60,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process. Beginning work in process in the finishing department was 80% complete as to conversion. Direct materials for finishing the units are added near the end of the process. Beginning inventories included $24,000 for transferred-in costs and $28,000 for conversion costs. Ending inventory was 30% complete. Additional information about the two departments follows: Cutting Finishing Beginning work-in-process units 20,000 24,000 Units started this period 60,000 Units transferred this period 64,000 68,000 Ending work-in-process units 20,000 Material costs added $48,000 $34,000 Conversion costs 28,000 68,500 Transferred-out cost 128,000 Using FIFO costing method for the finishing department answer the following questions. 1. What are equivalent units for conversion costs? 2. What are equivalent units for trans-in costs? 3. What is equivalent unit costs for direct materials? 4. What is equivalent unit costs for trans-in costs? 5. What is total costs assigned to transferred out units?

ABC company is considering producing a new range of smartphones that will require it to build a

new factory. Feasibility studies have been done on the factory which cost $5 million. The studies

have found the following:

1. The factory will cost $25 million and will have a useful life of 20 years.

2. The land where the factory will go is currently used as a carpark for workers and it is assumed that the company will have to pay $200000 per year for their workers to park in a nearby carpark.

3. The factory will be depreciated on a straight line basis and will have a salvage value of $0 but it is believed that most of it can be sold for scrap after 20 years for $50000.

4. Due to the nature of the business they are in, they will have to perform some environmental tests to make sure that some of the chemicals they are using are not entering the ground water around the factory. These tests will be performed every 5 years and cost $625000.

5. Through the building of this factory and the selling of the phones it produces, it’s revenue will increase by $5 million in year 1 and remain at this level for the operational life of the factory.

6. The extra costs that the company accrues per year due to the project are $435000 for labour, $50000 for overhead like power and water bills and marketing costs for the new line of phones will be $500000 per year but will decrease by $15000 per year as the phone gains greater penetration.

7. The company’s current cost of capital is 8% per year.

8. The tax rate is 30%.

9. The project requires an initial investment in working capital of $1000000 that is returned

   in year 20.

Use the above information to answer the following.

A. Calculate the free cash flows that come from this project for the 20 years it is operational. ​

BAD company is considering producing a new range of smartphones that will require it to build a

new factory. Feasibility studies have been done on the factory which cost $5 million. The studies

have found the following:

1. The factory will cost $25 million and will have a useful life of 20 years.

2. The land where the factory will go is currently used as a carpark for workers and it is assumed that the company will have to pay $200000 per year for their workers to park in a nearby carpark.

3. The factory will be depreciated on a straight line basis and will have a salvage value of $0 but it is believed that most of it can be sold for scrap after 20 years for $50000.

4. Due to the nature of the business they are in, they will have to perform some environmental tests to make sure that some of the chemicals they are using are not entering the ground water around the factory. These tests will be performed every 5 years and cost $625000.

5. Through the building of this factory and the selling of the phones it produces, it’s revenue will increase by $5 million in year 1 and remain at this level for the operational life of the factory.

6. The extra costs that the company accrues per year due to the project are $435000 for labour, $50000 for overhead like power and water bills and marketing costs for the new line of phones will be $500000 per year but will decrease by $15000 per year as the phone gains greater penetration.

7. The company’s current cost of capital is 8% per year.

8. The tax rate is 30%.

9. The project requires an initial investment in working capital of $1000000 that is returned

   in year 20.

Use the above information to answer the following.

Calculate the NPV, IRR and payback period of the project. Should they go ahead with the project? ​