Netflix experienced some membership turbulence in 2016 as a price increase was phased in for its US subscribers. •In May 2014, Netflix announced that the price of itsstandard subscription service would increase from $8 to $9. However, established customers were allowed to stay at the $7.99 price for two years. In 2015, Netflix increased the standard price to $9.99. •As a result of the pricing plan and the deferred price increase, in May, 2016, the standard pricing plan for long time customers of Netflix increased from $7.99per month to $9.99per month.Netflix began notifying customers in April that the price increase would become effective in the second quarter.Previously Netflix was trying to implement price increases more slowly after a 2011 increase led to negative publicity and a customer backlash. In that case, Netflix separated its streaming and DVD services, and charged separately for both services.However, regardless of the implementationof theprice increase, the higher monthly prices seem to have impacted the growth of membership among US subscribers. In the two quarters before the price increase, Netflix added net membership of 1.6 million and 2.2 million members. By contrast, the number of members added in Q2 was only 160,000, and in Q3 only 400,000. The Q2 growth in US subscribers was the lowest since Netflix began reporting those numbers in 2012.

US Streaming (millions) Q2 2015 Q3 2015 Q4 2015 Q1 2016 Q2 2016 Q3 2016

Revenue 1026 1064 1106 1161 1208 1304

Contribution Profit 340 344 379 413 414 475

Contribution Margin    33.1% 32.3% 34.3% 35.6% 34.3% 36.4%

Paid Memberships 41.1 42.1 43.4 45.7 46.0 46.5

Total Memberships 42.3 43.2 44.7 47.0 47.1 47.5

Net Additions 0.90 0.88 1.56 2.23 0.16 0.40

Monthly Revenue per

Paid Member $8.33 $ 8.43 $ 8.49 $ 8.47 $ 8.75 $ 9.40

Percentage Chg.Rev 3.7% 3.9% 5.0% 4.0% 7.9%

Percentage Chg. Memberships 2.5% 3.2% 5.3% 0.6% 0.9%

According to a MarketWatch article1on the price increase:Netflix said Monday that customers who learned in April that the price was about to increase had begun canceling their subscriptions, leading to unexpected “churn.” Netflix did not flat-out say inits letter to investorsthat the price increase led to higher churn among subscribers, however, instead saying it coincided with “press coverage” of the rate hike and that subscribers misunderstood “the news as an impending new price increase rather than the completion of two years of grandfathering.”The stock market reacted to news of Netflix price increase as well. The stock closed at $102.23 as of March 31, 2016. After the release of second quarter earnings in July, the stock price had fallen to $85.84 per share, a decline of 16%. This decline wiped out almost $7 billion of shareholder value during this period. Most of this decline was immediately following the release of the second quarter numbers.With competition increasing in for streaming services, especially with the growth of Amazon Prime Video and Hulu, the decline in membership growth could be a troubling sign.After review of the information above, consider your role as a consultant, and begin to develop a method of explaining what the situation is about. Offer convincing evidence of deep thought, and address the following;

1. Calculate the the price difference from the first quarter to the end of the third quarter. (2 consecutive quarters). You may use the List Price, however this does not reflect the impact over a specific period prior to the increase. Alternatively, you could use the Monthly Revenue Per member and calculate the difference from this provided data.

2. Calculate the change in membership. Estimate the loss in membership from the price increase. Consider the average growth over the four quarters –growth projected (average number of subscribers), and consider the real data of number of subscribers added. How many subscribers have they lost?

3.Anticipate the impact of the price increase to revenue, and marginal cost.Based on the elasticity of demand, and your review of the data, will you advise Netflixto institute another price increase in the next 3 years to support expanded programing?

Introduction: In this experiment, the following equilibrium system will be observed:

Fe⁺³_(aq)   +   SCN^-_(aq)   ↔   Fe(SCN)⁺²_(aq)

The reactants are both colorless solutions (the ferric ion is slightly colored, but it is treated with nitric acid to remove the color) while the product has a reddish color. The intensity of the color that is produced is directly proportional to its concentration. If a light source is allowed to shine through such a solution, it is found that the amount of light absorbed (i.e. the energy that is not being transmitted through the solution) is also directly proportional to the concentration of the solution. A spectrophotometer is a device that will shine light through a sample and measure the percent of light that is transmitted and absorbed. These data can be used to determine the equilibrium concentrations in a system by applying Beer’s Law.

            Beer’s Law:   absorbance = ab[colored species]

a = molar absorptivity coefficient of the colored species (constant for a particular wavelength)

b = thickness of the cell used in the measurement

[colored species] = molar concentration.

            Since the same cell will be used throughout the experiment as well as the same wavelength, both a and b will be constants and they will be combined into a single constant labeled Z. Therefore:

                        absorbance = Z[colored species]

Procedure:

A.Preparation of Solutions: Place 6 test tubes in a test tube rack labeled 1-6. Add the reagents listed below using pipettes (pipettes are to be cleaned and prepared in the same manner as a buret). Note that the total volume in each test tube is 20.0 mL.

B.Calibrating the spectrophotometer:

1.Set the wavelength to 447 nm.

2.Rinse a cuvet (small disposable test tube) with distilled water. Fill the cuvet with distilled water and wipe the outside of it with a paper towel to remove any liquid and fingerprints. From this point on, handle the cuvet by the rim only.

3.Insert the cuvet into the sample compartment and press the green calibration button.

C.Determining the Value of Z: The value of Z is determined by measuring the absorbance of a solution of known concentration ( absorbance = Z[colored species] ).   The solution of known concentration was prepared by adding 5.00 mL of .00200 M NaSCN and 25.0 mL of .200M Fe(NO₃)₃ and was diluted to a volume of 100.0 mL. From these quantities it is evident that the ferric nitrate is in extreme excess which forces the equilibrium to the right. It can be assumed that the magnitude of the excess reactant causes the reaction to go to completion. From this information, calculate the concentration of the Fe(SCN)⁺² in the solution. Rinse a cuvet with water and with the solution to be tested. Fill the cuvet with the known concentration solution and insert it into the sample compartment. Record the absorbance value and calculate the value of Z.

D.Determining the Absorbance of the Equilibrium Mixtures: Determine the absorbance for each of the five solutions. Be sure to clean the cuvet each time with distilled water, rinse it with the solution to be tested, and thoroughly wipe the outside of the cuvet.

Data and Calculations:

1. Known Concentration Solution

                        Concentration of Fe(SCN)⁺² : ____________    

                                    show work

Absorbance: 0.424

                        Z: ____________________

                                    show work

            2. Equilibrium Solutions

Given the measured absorbance for test tube 2, show the work for the calculations for each of the concentrations requested in the table above. Record the concentrations for all the test tubes in the table above, but only show the work for test tube 2.

                        [Fe(SCN)+2]

Initial [Fe⁺³]                                            Equilibrium [Fe+3]

Initial [SCN^-]                                          Equilibrium [SCN^-]

Write the expression for K_c for this reaction.

Calculate the value of K_c for each of the five equilibrium mixtures and calculate the average. Show the work for test tube 2 only.

            t.t. 1:   K_c = ____________                t.t. 2:   K_c = ____________

t.t. 3:   K_c = ____________                t.t. 4:   K_c = ____________

t.t. 5:   K_c = ____________                Average K_c =___________

Using 131 as the accepted value for K_c, determine the percent error.

Part four: using JDBC with mysql for project management program. I cannot copy the whole code, so will split it into a few parts.

See part one and two and three.

Part four of The code is (starts at line 499, rest of code):

}
}
catch (Exception e)
{
e.printStackTrace();
}
if (foundSomething)
{
// pass
}
else
{
System.out.print("Search result is empty!\n");
}
goBacktoMenu(); // go back to main menu
}
static void finalizeMenu(ArrayList<ProjectDetails> projectList)
{
System.out.print("========================Finalize project==========================\n\n");
System.out.print("Note that there are currently " + projectNum + " project(s) registered.\n"
+ "Project numbers start from 1\n");
if (projectNum == 0)
{ // there are 0 projects do not allow user to continue
return;
}
System.out.print("\nEnter the project number you want to finalize: ");
int index = 0;
try
{
String i = userInput.nextLine();
index = Integer.parseInt(i); // convert user input to integer
}
catch (Exception e)
{
System.out.print("**wrong input format!**");
return;
}
index = index - 1; // subscript start at 0
if (index >= 0 && index < projectNum && projectList.isEmpty() == false && projectList.get(index) != null)
{
System.out.print("\n\n"); // newlines
projectList.get(index).finalizeProject(projectList.get(index));
}
else
{
System.out.print("Make sure you enter a valid project number!\n");
}
}
static void getExistingProjects(ArrayList<ProjectDetails> projectList) throws FileNotFoundException
{
ArrayList<String> list = new ArrayList<String>(); // list will store projects from txt file
ProjectDetails proj = new ProjectDetails(); // create project object that will be stored in projectList
   proj.setProjectName(list.get(0));
   boolean finalized = Boolean.parseBoolean(list.get(1));
   proj.setIsFinalized(finalized);
   proj.setBuildingType(list.get(2));
   proj.setPhysicalAddress(list.get(3));
   proj.setErfNum(list.get(4));
   proj.setTotalFee(Double.parseDouble(list.get(5)));
   proj.setTotalPaidtoDate(Double.parseDouble(list.get(6)));
   LocalDate dateObj = null;
   DateTimeFormatter myFormatObj = null;
   myFormatObj = DateTimeFormatter.ofPattern("yyyy-MM-dd"); // format how date object will be
   dateObj = LocalDate.parse(list.get(7), myFormatObj);
   proj.setDate(dateObj); // project date assigned
   dateObj = LocalDate.parse(list.get(8), myFormatObj);
   proj.setProjectDeadline(dateObj); // project deadline
   ProjectDetails.setCustomer(list.get(9), list.get(10), list.get(11), list.get(12), "customer");
   ProjectDetails.setArchitect(list.get(13), list.get(14), list.get(15), list.get(16), "architect");
   ProjectDetails.setContractor(list.get(17), list.get(18), list.get(19), list.get(20), "contractor");
   projectList.add(proj); // add project to the list of projects
   proj.setProjectNum(++projectNum); // increment number of projects
   list.clear(); // list is cleared for next new project
     
   for(ProjectDetails obj: projectList)
   {
   displayExistingProjects(obj); // display projects to the user
   }
goBacktoMenu(); // Function to go back to main menu.
}
// Method to go back to main menu.
static void goBacktoMenu()
{
System.out.print("\n*** Press enter to go back to main menu ***\n");
try
{
System.in.read();
}
catch (Exception e)
{
}
}
public static void displayExistingProjects(ProjectDetails proj)
{
String content = " "; // this variable will store all information pertaining to the project
content = "**************Project number: " + proj.getProjectNum() + " ************************\n\n";
content += "Is project finalized ?: " + proj.isFinalized() + "\n";
content += "Project name: " + proj.getProjectName() + "\n";
content += "Type of building: " + proj.getBuildingType() + "\n";
content += "The physical address for the project: " + proj.getPhysicalAddress() + "\n";
content += "ERF number: " + proj.getErfNum() + "\n";
content += "The total fee charged for the project: " + proj.getTotalFee() + "\n";
content += "The total amount paid to date: " + proj.getTotalPaidtoDate() + "\n";
DateTimeFormatter myFormatObj;
myFormatObj = DateTimeFormatter.ofPattern("dd MMMM yyyy");
String formattedDate = proj.getDate().format(myFormatObj);
content += "Project date assigned: " + formattedDate + "\n";
formattedDate = proj.getProjectDeadline().format(myFormatObj);
content += "Project deadline: " + formattedDate + "\n";
content += "\n";
content += "Customer\'s details:\n";
content += "Name: " + proj.getCustomer().getName() + "\n";
content += "Email: " + proj.getCustomer().getEmail() + "\n";
content += "Telephone: " + proj.getCustomer().getTelNum() + "\n";
content += "address: " + proj.getCustomer().getPhysicalAddress() + "\n";
content += "\n";
content += "Architect\'s details:\n";
content += "Name: " + proj.getArchitect().getName() + "\n";
content += "Email: " + proj.getArchitect().getEmail() + "\n";
content += "Telephone: " + proj.getArchitect().getTelNum() + "\n";
content += "address: " + proj.getArchitect().getPhysicalAddress() + "\n";
content += "\n";
content += "Contractor\'s details:\n";
content += "Name: " + proj.getContractor().getName() + "\n";
content += "Email: " + proj.getContractor().getEmail() + "\n";
content += "Telephone: " + proj.getContractor().getTelNum() + "\n";
content += "address: " + proj.getContractor().getPhysicalAddress() + "\n\n";
System.out.print(content); // display projects
}
}

I need to understand how I would edit this code without changing anything, only adding.

I am not looking for the exact answer, just information on how I would use the given code to complete some of the todo statements. Thank you!

// include this header file so we can use `printf()`
#include <stdio.h>

// every C program must implement the `main()` function
int main(int argc, char *argv[]) {
   //TODO: check for enough arguments
  
   // save the number in an easier-to-use variable
   char *number = argv[1];
   char *base = argv[2];

   //TODO: figure out how many characters in length
   // the base value is (1 or 2?) (optional!)
   char *baselength =

   //TODO: figure out which base is given
   int base = 0;

   //TODO: show an error if base is outside bounds

   //TODO: figure out how many characters in length
   // the number is (optional!)

   //TODO: calculate the decimal number of the
   // given value in
   int result = 0;

   // print the result
   printf("%d\n", result);

   // program completed successfully, return 0
   return 0;
}

DESCRIPTION

You are to write a simple C program that will take 1) a positive number written in a different base and 2) that base in decimal as command line arguments and output the decimal number. For example:

$ ./dec 1101 2
13
$ ./dec 1234 5
194
$ ./dec ZZ 36
1295
$ ./dec CAFE 16
51966
$ ./dec A7 10
INVALID VALUE
$ ./dec
Usage: ./dec <number> <base>
$ ./dec 1111 37
INVALID BASE
$ ./dec 1111 1
INVALID BASE

The dollar sign is not something you should type, it just represents the prompt in the terminal.

1. Your program should be able to handle all bases from 2 to 36.
2. You may not call any C library functions except for printf().

Makefile

A Makefile is provided for you. Simply type make to compile your program.

You can also type make test to run some tests (basically what you see above). Be sure to test more values than this, though!

You can also type make clean if you want to remove the compiled program (and debugging symbols).

Converting Characters to Numbers

The character '1' is not the same as the number 1. The numeric values that correspond to the actual characters on your screen are outlined in the manpage, execute man ascii in your terminal to view it. Press q to exit.

Project Submission Format

In order for testers to work, you need to submit your project as a file called dec.c, and simply typing make should build it and produce an executable file called dec.

Automated Tests

Compilation

This test will simply test that your program builds when make is called.

Invalid Input

Your program should be able to handle cases where invalid input is passed to the program. In general, it is good practice to never trust user input.

You should catch the following cases:

No Input

If the program is run without any command line arguments, your program should detect it and report it by printing "Usage: ./dec <number> <base>". Print this string exactly. Also, make sure your program exits with a non-zero exit code. The exit code is set when you return in the main function.

Example:

$ ./dec
Usage: ./dec <number> <base>

Invalid Base

If the user supplies a number for the base argument that is outside our supported range of 2-36, report it and exit with a non-zero exit code. Print "INVALID BASE" exactly.

Example:

$ ./dec 1111 37
INVALID BASE
$ ./dec 1111 1
INVALID BASE

Invalid Value

If the user supplies a number that could not possibly be in the given base, print "INVALID VALUE" exactly and exit with a non-zero exit code.

Example:

$ ./dec A7 10
INVALID VALUE

Random Numbers

This test will just test the correctness of your program's ability to convert numbers to base 10. It will supply random (but valid) arguments and check that your program outputs the correct answer.

Could you please summarize this article

An Uber sticker above one for its ride-hailing rival Lyft. Even if a ruling like California’s eventually forces such companies to change their business model, that moment could be far off.CreditRichard Vogel/Associated Press

By Noam Scheiber

In a ruling with potentially sweeping consequences for the so-called gig economy, the California Supreme Court on Monday made it much more difficult for companies to classify workers as independent contractors rather than employees.

The decision could eventually require companies like Uber, many of which are based in California, to follow minimum-wage and overtime laws and to pay workers’ compensation and unemployment insurance and payroll taxes, potentially upending their business models.

Industry executives have estimated that classifying drivers and other gig workers as employees tends to cost 20 to 30 percent more than classifying them as contractors. It also brings benefits that can offset these costs, though, like the ability to control schedules and the manner of work.

“It’s a massive thing — definitely a game-changer that will force everyone to take a fresh look at the whole issue,” said Richard Meneghello, a co-chairman of the gig-economy practice group at the management-side law firm Fisher Phillips.

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The court essentially scrapped the existing test for determining employee status, which was used to assess the degree of control over the worker. That test hinged on roughly 10 factors, like the amount of supervision and whether the worker could be fired without cause.

In its place, the court erected a much simpler “ABC” test that is applied in Massachusetts and New Jersey. Under that test, the worker is considered an employee if he or she performs a job that is part of the “usual course” of the company’s business.

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By way of an example, the court said a plumber hired by a store to fix a bathroom leak would not reasonably be considered an employee of that store. But seamstresses sewing at home using materials provided by a clothing manufacturer would probably be considered employees.

In addition, a company must show that it does not control and direct the worker, and that the worker is truly an independent business operator, not just classified that way unilaterally.

While companies like Uber have had some success arguing that they don’t exert sufficient control over drivers to be considered employers, it would be hard to assert that drivers are performing a task that isn’t a standard feature of their business.

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In a recent case involving the restaurant ordering and delivery service GrubHub, for example, a California judge found that food delivery was a regular part of the company’s business in Los Angeles, where the plaintiff worked, potentially satisfying the ABC test. But she ruled in favor of the company, concluding that it did not exert sufficient control over the worker to be considered an employer.

Shannon Liss-Riordan, the attorney for the plaintiff in that case, said she would seek reconsideration in light of the new ruling.

GrubHub said in a statement that it was aware of Monday’s ruling but could not comment because of the appeals process in the case, other than to say it “will continue to ensure delivery partners can take advantage of the flexibility they value from working with our company.”

Uber declined to comment.

The case on which the court ruled Monday was brought by delivery drivers at a company called Dynamex, who had been considered employees before 2004, when the company changed the relationship to a contracting arrangement.

Were the courts to find that workers at companies like GrubHub and Uber, as now constituted, were employees rather than contractors, the companies could respond in several ways. They could simply make their workers employees rather than contactors.

Alternatively, ride-hailing companies like Uber might choose to rein in their operations, providing a more limited platform in which drivers and passengers can negotiate prices and the terms of the service.

Even if Uber and the like are eventually forced to change their business model, however, that moment could be far off. Uber drivers typically sign an arbitration agreement stating that any disputes must be brought individually and outside the court system. While the United States Supreme Court recently heard a challenge to such agreements, it is widely expected to uphold them.

The following is a C program that is a video game version of Connect 4. The code works fine as is now but I want to change the way you input which column you drop a disk into. Currently, you type in 1 and it goes into column 1. If you type in 6, it goes into column 6 and so on. But I want to make it so you input A or a, then it goes into column 1 and if you input G or g then it goes into column 7. (A-G instead of 1-7 for the columns) Additionally I want to make it so if you press Q or q the game quits and exits. I want to implement this in the whoseTurnIsNext function. Help would be appreciated.

#include <stdio.h>
#include <string.h>
#include <stdlib.h>
#define BOARD_ROWS 6
#define BOARD_COLS 7

void displayWorld(char *board);
int whoseTurnIsNext(char *board, int player, const char*);
int checkWin(char *board);
int checkFour(char *board, int, int, int, int);
int horizontalCheck(char *board);
int verticalCheck(char *board);
int diagonalCheck(char *board);

int main(int argc, char *argv[]){
const char *PIECES = "XO";
char board[BOARD_ROWS * BOARD_COLS];
memset(board, ' ', BOARD_ROWS * BOARD_COLS);

int turn, done = 0;

for(turn = 0; turn < BOARD_ROWS * BOARD_COLS && !done; turn++){
displayWorld(board);
while(!whoseTurnIsNext(board, turn % 2, PIECES)){
displayWorld(board);
puts("**Column full!**\n");
}
done = checkWin(board);
}
displayWorld(board);

if(turn == BOARD_ROWS * BOARD_COLS && !done){
puts("It's a tie!");
} else {
turn--;
printf("Player %d (%c) wins!\n", turn % 2 + 1, PIECES[turn % 2]);
}

return 0;

}
void displayWorld(char *board){
int row, col;

//system("clear");
puts("\n ****Connect Four****\n");
for(row = 0; row < BOARD_ROWS; row++){
for(col = 0; col < BOARD_COLS; col++){
printf("| %c ", board[BOARD_COLS * row + col]);
}
puts("|");
puts("-----------------------------");

}
puts(" 1 2 3 4 5 6 7\n");

}
int whoseTurnIsNext(char *board, int player, const char *PIECES){
int row, col = 0;
printf("Player %d (%c):\nEnter number coordinate: ", player + 1, PIECES[player]);

while(1){
if(1 != scanf("%d", &col) || col < 1 || col > 7 ){
while(getchar() != '\n');
puts("Number out of bounds! Try again.");
} else {
break;
}
}
col--;

for(row = BOARD_ROWS - 1; row >= 0; row--){
if(board[BOARD_COLS * row + col] == ' '){
board[BOARD_COLS * row + col] = PIECES[player];
return 1;
}
}
return 0;

}
int checkWin(char *board){
return (horizontalCheck(board) || verticalCheck(board) || diagonalCheck(board));

}
int checkFour(char *board, int a, int b, int c, int d){
return (board[a] == board[b] && board[b] == board[c] && board[c] == board[d] && board[a] != ' ');

}
int horizontalCheck(char *board){
int row, col, idx;
const int WIDTH = 1;

for(row = 0; row < BOARD_ROWS; row++){
for(col = 0; col < BOARD_COLS - 3; col++){
idx = BOARD_COLS * row + col;
if(checkFour(board, idx, idx + WIDTH, idx + WIDTH * 2, idx + WIDTH * 3)){
return 1;
}
}
}
return 0;

}
int verticalCheck(char *board){
int row, col, idx;
const int HEIGHT = 7;

for(row = 0; row < BOARD_ROWS - 3; row++){
for(col = 0; col < BOARD_COLS; col++){
idx = BOARD_COLS * row + col;
if(checkFour(board, idx, idx + HEIGHT, idx + HEIGHT * 2, idx + HEIGHT * 3)){
return 1;
}
}
}
return 0;

}
int diagonalCheck(char *board){
int row, col, idx, count = 0;
const int DIAG_RGT = 6, DIAG_LFT = 8;

for(row = 0; row < BOARD_ROWS - 3; row++){
for(col = 0; col < BOARD_COLS; col++){
idx = BOARD_COLS * row + col;
if(count <= 3 && checkFour(board, idx, idx + DIAG_LFT, idx + DIAG_LFT * 2, idx + DIAG_LFT * 3) || count >= 3 && checkFour(board, idx, idx + DIAG_RGT, idx + DIAG_RGT * 2, idx + DIAG_RGT * 3)){
return 1;
}
count++;
}
count = 0;
}
return 0;

}

What's the current situation? "Extreme rain fall" events in Brazil have been on the rise since the 1980s. In Guarujá a coastal town 25 miles from Soa Paulo, 18 people were killed in a single monsoon rain. The rise of global temperatures worldwide is likely to produce more extreme events for the area. Pirelli Tires a well-known performance tire manufacturer has been hit especially hard. In 2003, Pirelli built a 345,000 square foot manufacturing plant in region with an output of 2,500 tires per day. The plant employs 300 people with the option to expand its employment with an additional 350. Pirelli's operation in Bauru sustained heavy damage and will have to undergo substantial repair and additional costs to continue to produce there. The plant helped stabilize the economy of the city, increased property value, and attracted numerous local businesses. In order for the company to protect its $120 million dollar investment it must repair its facility and roadways for employees to travel in safety as well as additional insurance costs The estimated cost for facility repairs due to heavy rain events is $30M, and the insurance policy will only cover $10M. The insurance payout of $10M will not be used if the Tire manufacturer elects not to repair the current facility. Pirelli Tires is now faced with the difficult task of deciding whether to repair its existing facility in Bauru or move its operation permanently to an abandoned manufacturing space located in Campinas. Campinas is being considered as a potential option for the following reasons: 1) Facilities and infrastructure are already available from a previous tire operation making the environment ideal. 2) Adequate parking is available for over 900 employees. 3) Pirelli's brand partnership with local business make the area more attractive 4) The area has significantly better work talent. The abandoned manufacturing space, however, must undergo major renovation to bring it up to current operational standards. Existing areas must be reconfigured, and additional square footage must be added to increase the space for tire production. The tire curing press space of 20,000 square feet must be increased to 30,000 square feet to adequately match the output of Bauru. Other required construction will include management office areas overlooking the production floor (1,600 square feet), human resource office areas (2,400 square feet), and an expanded dining and break space for employees (2,410 square feet). Two functional features of the current Bauru facility must also be included in the renovation: an 800 square foot security gate entrance and guard office. A local contractor estimated that the latter would cost $30,000 to install. And finally, the restrooms will be remodeled, and an additional hourly wage clock punch station will be installed at a cost of $36,000 and $4,500, respectively. The average cost of construction and finishing (including all fixtures and fittings) is currently estimated at 7,520 Brazilian Reals per square foot. The US based architectural firm retained for the project will charge a standard fee of $550,000 regardless of which option is selected. What are you supposed to do? You are required to evaluate the feasibility of both options (i.e. stay or move) and provide a recommendation, via email, to Dana Helms, COO, of Pirelli Tire. You may assume that both projects will take the same amount of time to complete. Apply the appropriate business writing standards for content, style, and organization in your email. Currency Conversion Rate: 1 USD = 5.71 BRL

1. Determine the bottomline message 2. Provide a suitable subject line 3. Ensure that your content is concise 4. Employ a suitable visual representation to display quantitative information 5. Employ parallel form Grading Rubric A suitable subject line 2 An appropriate bottomline 2 A list of supporting qualitative data in parallel form 4 An appropriate visual representation of comparative quantitative data 5 A call to action 1 Introduction to data 2 Suitable wrap-up statement 1 Overall organization, form, and grammar 3 TOTAL POINTS 20

Write an email to Dana Helms, COO, of Pirelli Tire and Have a Table showing Data of the Figures for both projects.

Honey is a large marketing consultancy that provides a range of services including
developing marketing campaigns, designing web pages, managing media relations
and so on. There are approximately 300 professional staff working in departments
such as advertising and media relations and 600 support staff in areas such as
administration and information technology (IT). Honey operates from a large office
block in the centre of a major city.
In common with similar agencies, Honey is successful because it can offer clients an
integrated service for all of their marketing and public relations needs. Sometimes
those needs are related. For example, advertising staff may work alongside public
relations staff to ensure that a new product is advertised effectively and that any
positive press publicity, such as the consumers’ favourable reaction at the product’s
launch, can be maximised.
Honey has a traditional management accounting system. Each department has its own
detailed management accounts, which show financial transactions and chargeable
hours. Financial transactions include all revenue from billings invoiced to clients and
all costs. Included in the costs are substantial amounts for overheads associated with
the running costs of the office building and the business as a whole. Chargeable hours
are monitored for each member of staff. The hourly charge-out rate varies according
to the seniority of the staff member and is set so that all costs are recovered and a
healthy profit is charged on top. Any work undertaken for another department is
charged internally at the staff member’s full charge-out rate.
The media buying department of Honey buys and sells advertising space in
newspapers and airtime on radio and television. The department sells this space and
time to its clients at cost plus a mark-up and also makes it available at the same price
to other departments in Honey. This means that Honey can offer to plan and implement
a marketing campaign from the initial design all the way through to the publication or
broadcast of the finished advertisement.
Honey’s board is concerned that the company’s traditional management accounting
system is encouraging dysfunctional behaviour and causing disputes between
managers. The following examples have been debated at recent board meetings:
• The public relations department is paying external web designers to design “blogs”
on behalf of clients rather than using the web designers from Honey’s web design
department. The web design business has seasonal peaks and troughs and there are
times when there is spare capacity, but the hourly rates charged by the web design
department are more expensive than those available from third parties.
• The staff coffee shop was closed to create additional work space. Since the closure
the space has been empty because none of Honey’s department heads wish to be
charged with the cost of additional overheads.
• Account executives within Honey are keen to earn as much profit for themselves
from each sale. Consequently, they are dealing directly with major broadcasters and
newspapers and are not using the media buying department. These individual deals
are taking away the bargaining power of the media buying department.
Honey’s board is keen to consider whether the implementation of lean manufacturing
and lean management accounting techniques might improve matters. In particular, the
following principles have been identified as being relevant to Honey:
• Honey should be managed through processes or value streams rather than
traditional departmental structures. The board believes that the two value streams are
the sale of professional services and the sale of media space.
• The consultancy should maximise the flow of services through the value streams
while eliminating waste.
• Lean management accounting should provide the value stream leader with
performance measurement information to both control and improve the value stream.

Required - PLEASE NOTE ANSWERS SHOULD BE DETAILED.
(a)
(i) Advise Honey’s board on the differences between managing value streams and
managing departmental profits.
(ii) Recommend, stating reasons, the changes that Honey should make to its
management accounting systems and policies in order to improve the management of
the value streams.   
(b) Advise Honey’s directors on the difficulties that are likely to be associated with
implementing the changes that a move towards lean management accounting will
create. Your advice should include recommendations as to how those difficulties might
best be dealt with. ( 10 Marks)

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ACC 3010

PROJECT 1

WINTER 2018

DUE February 3 by 5pm submitted to the assignment link in Canvas

NAME

ACCESS ID

During November, the first month of operations, the following transactions occurre

d:

Event

Paid $7,200 for 12 months rent on office space

Purchased office furniture for $8,950.

Purchased $11,354 of additional office supplies on account.

Received $10,800 from Fortuna Inc. for work to be performed over the next 12 months.

Paid $1,560 for utilities.

Performed services for various customers for $13,200 cash and another $18,100 on account.

Paid $8,650 for purchases of supplies previously made on account.

Paid salaries to employees totaling $5,200 for 1 week.

Collected $12,300 as payment for amounts previously billed.

Dividends of $3,000 were declared and paid.

One month of the prepaid rent has been used up

Supplies on hand are $8,150.

One month of interest has accrued on the note payable for the bank loan.

One month of the services for the Fortuna Inc. has been performed (see above).

Salaries of $5,200 are paid every Friday (for a 5 day work week). November 30, 2017 was a Thursday.

Additional work for customers of $9,580 has been performed during the last week of November but not yet billed

Depreciation expense for the computer equipment is $140 and for the office furniture is $120

SUGGESTED STEPS FOR COMPLETION OF THE PROJECT:

You have been hired as an accountant for NFT Consulting Inc. This business was create

d when some friends decided

to make use of their newly minted college degrees and go into business together. The business was crea

ted on

November 1, 2017. The company will have a fiscal year end of October 31st. The initia

l formation transactions and

early purchases for NFT Consulting Inc. resulted in the balances that are included in the

first 2 columns of the

Worksheet. (see the worksheet tab)

Borrowed 20,000 from the bank for operating cash. The note has a 3% interest rate (simple i

nterest) and is to be paid

back in 4 years

At the end of November, the following additional information is available to he

lp determine what adjustments

are needed:

Prepare journal entries to record the November transactions given. Please refer t

o the Worksheet tab for Account Titles

you may need.

Prepare adjusting entries for the month of November given the information provided.

Post the adjusting entries to the Adjusting entries columns on the worksheet

Prepare closing entries for the end of the period

INCENTIVE POINTS

Add the November journal entry information to the Worksheet in the November columns. Y

ou can do this in one of 2

ways - (1) Post the journal entries to ledger accounts using T-accounts to represent ledger acc

ounts and then use those

totals to post to the worksheet or (2) use excel to add all entries for a particular account i

nto the correct column in the

worksheet (ie., add all cash debits from the journal entries into the cash debit column for N

ovember entries). There is a

tab to use for T Accounts if you want but they are NOT required

Prepare an unadjusted trial balance as of November 30, 2017. This will be part of the W

orksheet you prepare. There is a

tab in this file that you will use for this. Excel formulas must be used throughout the project to obta

in full credit.

Prepare an adjusted trial balance as of November 30, 2017. This will be part of the

Worksheet you prepare. There is a

tab in this file that you will use for this.

Prepare financial statements for the month ending November 30, 2017. (Income Stateme

nt, Statement of Retained

Earnings, Classified Balance Sheet ). Formatting is important and will be graded so be sur

e you use dollar signs and

underlines as appropriate. Also be sure you have headings and proper column usage for all statements.

There is a tab for

these statements. Heading are PARTIALLY completed for the 3 statements.

Copy the Worksheet from the Worksheet tab to the Worksheet formulas tab and the Fina

ncial Statements from the

Financial Statements tab to the Financial Statements tab. Highlight the entir

e worksheet/financial statements area

respecively and press the "ctrl" key and the "~" key. This will cause the formul

as used to display instead of the

numbers. Save your file with the formulas displayed.

H is a large marketing consultancy that provides a range of services including developing marketing campaigns, designing web pages, managing media relations and so on. There are approximately 300 professional staff working in departments such as advertising and media relations and 600 support staff in areas such as administration and information technology (IT). Honey operates from a large office block in the centre of a major city. In common with similar agencies, H is successful because it can offer clients an integrated service for all of their marketing and public relations needs. Sometimes those needs are related. For example, advertising staff may work alongside public relations staff to ensure that a new product is advertised effectively and that any positive press publicity, such as the consumers’ favourable reaction at the product’s launch, can be maximised. H has a traditional management accounting system. Each department has its own detailed management accounts, which show financial transactions and chargeable hours. Financial transactions include all revenue from billings invoiced to clients and all costs. Included in the costs are substantial amounts for overheads associated with the running costs of the office building and the business as a whole. Chargeable hours are monitored for each member of staff. The hourly charge-out rate varies according to the seniority of the staff member and is set so that all costs are recovered and a healthy profit is charged on top. Any work undertaken for another department is charged internally at the staff member’s full charge-out rate. The media buying department of H buys and sells advertising space in newspapers and airtime on radio and television. The department sells this space and time to its clients at cost plus a mark-up and also makes it available at the same price to other departments in H. This means that H can offer to plan and implement a marketing campaign from the initial design all the way through to the publication or broadcast of the finished advertisement. H’s board is concerned that the company’s traditional management accounting system is encouraging dysfunctional behaviour and causing disputes between managers. The following examples have been debated at recent board meetings: • The public relations department is paying external web designers to design “blogs” on behalf of clients rather than using the web designers from H’s web design department. The web design business has seasonal peaks and troughs and there are times when there is spare capacity, but the hourly rates charged by the web design department are more expensive than those available from third parties. • The staff coffee shop was closed to create additional work space. Since the closure the space has been empty because none of H’s department heads wish to be charged with the cost of additional overheads. • Account executives within H are keen to earn as much profit for themselves from each sale. Consequently, they are dealing directly with major broadcasters and newspapers and are not using the media buying department. These individual deals are taking away the bargaining power of the media buying department. H’s board is keen to consider whether the implementation of lean manufacturing and lean management accounting techniques might improve matters. In particular, the following principles have been identified as being relevant to H:

• Honey should be managed through processes or value streams rather than traditional departmental structures. The board believes that the two value streams are the sale of professional services and the sale of media space.

• The consultancy should maximise the flow of services through the value streams while eliminating waste

. • Lean management accounting should provide the value stream leader with performance measurement information to both control and improve the value stream.

Required - DETAILED ANSWERS!.

(a) (i) Advise Honey’s board on the differences between managing value streams and managing departmental profits.

(ii) Recommend, stating reasons, the changes that H should make to its management accounting systems and policies in order to improve the management of the value streams. , PLEASE NOTE ANSWERS SHOULD BE IN DETAIL

(b) Advise H’s directors on the difficulties that are likely to be associated with implementing the changes that a move towards lean management accounting will create. Your advice should include recommendations as to how those difficulties might best be dealt with. , PLEASE NOTE ANSWERS SHOULD BE IN DETAIL