Ending amounts on the statement of changes in equity are the same as those on the

• Statement of cash flows

• Trial balance

• Balance sheet

• Statement of changes in equity

Identify changes in your community that will affect you
as you embark upon your nursing career. What will you
do to prepare for these changes?

Identify age-related changes that you see in an individual (family member or client/patient) and describe the impact these changes have had on the individual.

The following plot shows the changes in respiratory quantities post exercise. Exercise increases C02 as metabolism increases. Explain the changes in respiratory quanities

Operating leverage refers to the use of fixed costs to increase percentage changes in operating income when sales volume changes.

True

False

Compare the changes of the 1960s civil rights in the United States to present. Have any of the roles and responsibilities changed? What changes could they make?

1. Is the Capital Asset Pricing Model a good description of the way financial markets work during a global crisis? Justify your answer and explain why or why not.

2. Barber and Odean, in their 2002 Journal of Finance paper entitled “Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors” state that:

“Our most dramatic empirical evidence supports the view that overconfidence leads to excessive trading. On one hand, there is very little difference in the gross performance of households that trade frequently (with monthly turnover in excess of 8.8 percent) and those that trade infrequently. In contrast, households that trade frequently earn a net annualized geometric mean return of 11.4 percent, and those that trade infrequently earn 18.5 percent.” Attempt to explain these findings using the behavioural finance theory.

Some commercial airplanes recirculate approximately 50% of the cabin air to increase fuel efficiency. The authors of the paper “Aircraft Cabin Air Recirculation and Symptoms of the Common Cold” (Journal of the American Medical Association [2002]: 483-486) studied 1100 airline passengers who flew from San Francisco to Denver between January and April 1999. Some passengers traveled on airplanes that recirculated air and others traveled on planes that did not recirculate the air. Of the 517 passengers who flew on planes that did not recirculate air, 108 reported postflight respiratory symptoms, whereas 111 of the 583 passengers on planes that did recirculate air reported such symptoms. Estimate the difference between passengers that did and did not receive recirculated air at ? = 0.01 significance level. Interpret your interval in the context of the problem.

Write the journal entries for the following transactions under both equity method and fair value method.

Transaction 1: (1/1/2001) Company A invests $700,000 (cash) in the investee Company B.

Fair value method:

Equity method:

Transaction 2:At the end of the year (12/31/2001), there is a $20,000 difference between market value and book value of the investment (FV>BV).

Fair value method:

Equity method:

Transaction 3: At the end of the year (12/31/2001), company B reports $100,000 profit.

Fair value method (assuming the investment is 10% of the company's outstanding shares):

Equity method (assuming the investment is 30% of the company's outstanding shares):

Transaction 4: A receives cash dividends in the amount of $10,000 (1/31/2002).

Fair value method:

Equity method: