Perform a hypertension evaluation. This evaluation is to be done only if medically approved. The purpose of this learning experience is to understand the bodies’ basic response to exercise. Take a resting blood pressure. After taking the blood pressure take your blood pressure while doing moderate to vigorous aerobic exercise. On another occasion take your blood pressure after doing mild- moderate arm curls, also mild- moderate bench press, then take your blood pressure after doing mild to moderate leg extension and leg press. Explain what happened and why the reading might have been different. See what happens when you hold your breath. Consider what influence supine has over seated bench press, or seated leg press vs. inverted leg press. After doing this self evaluation design a comprehensive exercise program for a hypertensive 50 year old male with a resting BP of 145/92. Explain why every exercise is included.
In: Anatomy and Physiology
Remeasurement of financial statements Assume that your company owns a subsidiary operating in Canada. The subsidiary has adopted the Canadian Dollar (CAD) as its functional currency. Your parent company operates this subsidiary like a division or a branch office, making all of its operating decisions, including pricing of its products. You conclude, therefore, that the functional currency of this subsidiary is the $US and that its financial statements must be remeasured prior to consolidation. Following are the subsidiary’s financial statements (in CAD) for the most recent year:
| (in CAD) | |
|---|---|
| Beginning inventory | 2,346,750 |
| Purchases | 6,139,350 |
| Ending inventory | (2,816,100) |
| Cost of goods sold | 5,670,000 |
| Land | 2,058,840 |
| Building | 3,780,000 |
| Accum. deprec.-building | (1,890,000) |
| Equipment | 2,520,000 |
| Accum. deprec.-equipment | (1,260,000) |
| Property, plant, and equipment (PPE), net | 5,208,840 |
| Depreciation expense-building | 189,000 |
| Depreciation expense-equipment | 252,000 |
| Depreciation expense | 441,000 |
| (in CAD) | |
|---|---|
| Income Statement: | |
| Sales | 9,450,000 |
| Cost of goods sold | (5,670,000) |
| Gross profit | 3,780,000 |
| Operating expenses | (2,016,000) |
| Depreciation | (441,000) |
| Net income | 1,323,000 |
| Statement of retained earnings: | |
| BOY retained earnings | 4,961,250 |
| Net income | 1,323,000 |
| Dividends | (132,300) |
| Ending retained earnings | 6,151,950 |
| Balance Sheet: | |
| Assets | |
| Cash | 2,689,470 |
| Accounts receivable | 2,192,400 |
| Inventory | 2,816,100 |
| Property, plant, and equipment (PPE), net | 5,208,840 |
| Total assets | 12,906,810 |
| Liabilities and stockholders' equity | |
| Current liabilities | 1,602,720 |
| Long-term liabilities | 3,734,640 |
| Common stock | 630,000 |
| APIC | 787,500 |
| Retained earnings | 6,151,950 |
| Total liabilities and equity | 12,906,810 |
The relevant exchange rates for the $US value of the Canadian
Dollar (CAD) are as follows:
| BOY rate | $0.70 |
| EOY rate | $0.76 |
| Avg. rate | $0.73 |
| Dividend rate | $0.75 |
| Historical rates: | |
| Beginning inventory | $0.70 |
| Land | $0.74 |
| Building | $0.74 |
| Equipment | $0.74 |
| Historical rate (common stock and APIC) | $0.60 |
For parts a. and b. below, use a negative sign with answers to indicate a reduction.
a. Remeasure the subsidiary’s income statement, statement of
retained earnings, and balance sheet into $US for the current year
(assume that the BOY Retained Earnings is $3,840,619).
Round all answers in the "In US Dollars" column to the nearest dollar.
(in CAD) |
Remeasure -ment Rate |
In US Dollars |
|
|---|---|---|---|
| Beginning inventory | 2,346,750 | Answer | $Answer |
| Purchases | 6,139,350 | Answer | Answer |
| Ending inventory | (2,816,100) | Answer | Answer |
| Cost of goods sold | 5,670,000 | $Answer | |
| Land | 2,058,840 | Answer | $Answer |
| Building | 3,780,000 | Answer | Answer |
| Accum.deprec.—building | (1,890,000) | Answer | Answer |
| Equipment | 2,520,000 | Answer | Answer |
| Accum.deprec.—equipment | (1,260,000) | Answer | Answer |
| Property, plant, and equipment (PPE), net | 5,208,840 | $Answer | |
| Depreciation expense—building | 189,000 | Answer | $Answer |
| Depreciation expense—equipment | 252,000 | Answer | Answer |
| Depreciation expense | 441,000 | $Answer | |
| Income statement: | |||
| Sales | 9,450,000 | Answer | $Answer |
| Cost of goods sold | (5,670,000) | Answer | |
| Gross profit | 3,780,000 | Answer | |
| Operating expenses | (2,016,000) | Answer | Answer |
| Depreciation | (441,000) | Answer | |
| AnswerRemeasurement gainRemeasurement loss | Answer | ||
| Net income | 1,323,000 | $Answer | |
| Statement of retained earnings: | |||
| BOY retained earnings | 4,961,250 | $Answer | |
| Net income | 1,323,000 | Answer | |
| Dividends | (132,300) | Answer | Answer |
| Ending retained earnings | 6,151,950 | $Answer | |
| Balance sheet: | |||
| Assets | |||
| Cash | 2,689,470 | Answer | $Answer |
| Accounts receivable | 2,192,400 | Answer | Answer |
| Inventory | 2,816,100 | Answer | |
| Property, plant, and equipment (PPE), net | 5,208,840 | Answer | |
| Total assets | 12,906,810 | $Answer | |
| Liabilities and stockholders’ equity | |||
| Current liabilities | 1,602,720 | Answer | $Answer |
| Long-term liabilities | 3,734,640 | Answer | Answer |
| Common stock | 630,000 | Answer | Answer |
| APIC | 787,500 | Answer | Answer |
| Retained earnings | 6,151,950 | Answer | |
| Total liabilities and equity | 12,906,810 | $Answer | |
b. Compute the remeasurement gain or loss directly assuming BOY net
monetary assets of CAD (1,617,840), a net monetary liability.
Round all answers to the nearest dollar.
| Change in net monetary assets: | |
| AnswerBOY net monetary assets x (EOY - BOY exchange rates)BOY net monetary assets x BOY exchange rateSales x average exchange ratePurchases x average exchange rateOperating expenses x average exchange rateDividends x (EOY - Dividend exchange rate)Dividends x dividend exchange rateEOY net monetary assets x EOY exchange rateChg net monetary assets x (EOY - Avg exchange rate)Remeasurement lossEnding net monetary assets | $Answer |
| Chg net monetary assets x (EOY - Avg exchange rate) | Answer |
| AnswerBOY net monetary assets x (EOY - BOY exchange rates)BOY net monetary assets x BOY exchange rateSales x average exchange ratePurchases x average exchange rateOperating expenses x average exchange rateDividends x (EOY - Dividend exchange rate)Dividends x dividend exchange rateEOY net monetary assets x EOY exchange rateChg net monetary assets x (EOY - Avg exchange rate)Remeasurement lossEnding net monetary assets | Answer |
| AnswerBOY net monetary assets x (EOY - BOY exchange rates)BOY net monetary assets x BOY exchange rateSales x average exchange ratePurchases x average exchange rateOperating expenses x average exchange rateDividends x (EOY - Dividend exchange rate)Dividends x dividend exchange rateEOY net monetary assets x EOY exchange rateChg net monetary assets x (EOY - Avg exchange rate)Remeasurement lossEnding net monetary assets | $Answer |
In: Accounting
|
Masters Machine Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $435,000 is estimated to result in $175,000 in annual pretax cost savings. The press falls in the MACRS five-year class, and it will have a salvage value at the end of the project of $71,000. The press also requires an initial investment in spare parts inventory of $30,000, along with an additional $3,600 in inventory for each succeeding year of the project. The shop’s tax rate is 25 percent and its discount rate is 12 percent. (MACRS schedule) |
|
Calculate the NPV of this project. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) |
|
Should the company buy and install the machine press? |
|
In: Finance
|
Masters Machine Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $480,000 is estimated to result in $202,000 in annual pretax cost savings. The press falls in the MACRS five-year class, and it will have a salvage value at the end of the project of $73,000. The press also requires an initial investment in spare parts inventory of $39,000, along with an additional $4,050 in inventory for each succeeding year of the project. The shop’s tax rate is 24 percent and its discount rate is 9 percent. (MACRS schedule) |
|
Calculate the NPV of this project. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) |
|
Should the company buy and install the machine press? |
|
In: Finance
Starset Machine Shop is considering a 4-year project to improve its production efficiency. Buying a new machine press for $440,000 is estimated to result in $178,000 in annual pretax cost savings. The press falls in the 5-year MACRS class, and it will have a salvage value at the end of the project of $72,000. The press also requires an initial investment in spare parts inventory of $31,000, along with an additional $3,650 in inventory for each succeeding year of the project. The shop’s tax rate is 21 percent and its discount rate is 12 percent. (MACRS schedule)
Calculate the NPV of this project. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
Should the company buy and install the machine press? No Yes
In: Finance
|
Starset Machine Shop is considering a 4-year project to improve its production efficiency. Buying a new machine press for $455,000 is estimated to result in $187,000 in annual pretax cost savings. The press falls in the 5-year MACRS class, and it will have a salvage value at the end of the project of $75,000. The press also requires an initial investment in spare parts inventory of $34,000, along with an additional $3,800 in inventory for each succeeding year of the project. The shop’s tax rate is 24 percent and its discount rate is 9 percent. (MACRS schedule) |
NPV:
|
Calculate the NPV of this project. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) |
|
Should the company buy and install the machine press? |
|
In: Finance
BUS 201 - Business Law
Question 7
George overslept. He got up late, dressed quickly, skipped breakfast, threw on some clothes, and jumped into his car. He was going to be late for work, again! He knew that the brakes on his car needed to be fixed, but he did not have the time nor the money to have the work done until after payday. George was driving on Spring Street, doing 35 mph in a 35 mph zone. Suddenly a little boy dashed out from behind a parked car about 50 feet in front of him. George immediately slammed on the brakes but was unable to stop in time. George hit and injured the little boy. The parents of the little boy sue George for the child’s injuries. Identify the cause of action under which George would liable and using the elements of the cause of action, apply the law (the elements of the cause of action) to the facts of this situation.
In: Operations Management
Health problems of family members
The father has a chronic cough. Smoking (10 per day)
The mother's menstrual bleeding is irregular. She's afraid of getting pregnant again. He does not use a family planning method.
10-year-old child (girl) has very low school success, has no appetite and is poor (weight and height percentile 5%).
8-year-old boy has asthma. The family takes the child for control every 6 months (weight and height percentile 25%).
7-year-old boy healthy (weight and height percentile 10%).
5-year-old boy often gets bronchitis. When there is bronchitis, he has fever and cough (weight and height percentile 25%).
Develop a education material for each member of family ( presentation / brochure / poster / etc.) suitable for the health education subject you have planned
In: Nursing
Pediatricians have been able to determine that the distribution of birth weights for boys is approximately normal with mean 3494 grams and standard deviation 603 grams. They have also determined that the distribution of birth weights for girls is approximately normal with mean 3266 grams and standard deviation 570 grams.
1. A particular baby boy called Ash weighed 3927 grams at birth. Find the proportion of boy babies who weighed less than Ash. Round your answer to 3 decimal places.
2. Ash has a friend Brock who weighed 3232 grams at birth. What proportion of boy babies weigh between Ash and Brock? Round your answer to 3 decimal places.
3. Ash and Brock have a female friend named Misty. Her birthweight corresponded to the 40th percentile for female birth weights. How much did she weigh at birth? Round your answer to 1 decimal place.
In: Statistics and Probability
Identify and briefly discuss the components of the demand approach, the supply approach, and the income approach. You may choose to create a graphic or to type out your answer. Whatever method you decide to depict the 3 measurement approaches, be sure to address the individual components of each.
In: Economics