Why is depreciation considered a non-cash expense? Provide some examples of non-cash expenses and explain if should be considered when making decisions for purchasing capital assets. Why or why not.

What does the term “non-controlling” interest mean? How is the non-controlling interest in a subsidiary company calculated as of the end of a reporting period?

You are caring for a 59-year-old African American male who is a non-smoker and a non-drinker. The individual has a healthy weight for his height. On weekends, he coaches a youth baseball team in his community and enjoys eating hot dogs and nachos with the children after games. He has been monitoring his blood pressure at the community center and noted that the highest reading was 168/92 mm Hg. He is pleased with this number, as the results were "lower than previous readings." However, his healthcare provider is still concerned. She informed him about the dietary choices he was making and reminded him to limit his sodium intake. She also renewed the individual's prescription for a thiazide diuretic and added an ACE inhibitor to his treatment regime.

Please answer the following prompts in your analysis of the case:

Speculate how the individual's ethnicity contributes to his hypertension. Discuss other determinants of health that contribute to the prevalence of hypertensive disease in this population.

Discuss the significance of an elevated systolic pressure, even in the absence of diastolic hypertension, detailing the pathophysiology behind elevation in blood pressure and the ultimate development of hypertension.

Identify if this individual is at risk for developing heart failure. If so, what type of heart failure would he be most at risk of developing?

Briefly discuss the mechanism of action of the two classes of drugs this individual was prescribed for the management of his hypertension.

For the non-constant growth stock, is the capital gain yield constant during their non-constant growth period? Why? What’s the horizon value (terminal value)? Is the horizon value a present value? If not, how to get the present value??

Question 8

1. Explain non-controlling interest.
2. Calculate the non-controlling interest to be presented in the consolidated financial statement

The topic last week was non-GAAP earnings. Find a company that has referenced non-GAAP earnings in its annual report or quarterly report. Please include the report as an attachment. Also, please identify your company, Name the company and briefly explain the company’s justification for using them.

What measures (for example, EBIT) and what adjustments were made to GAAP earnings to get to non-GAAP earnings.

Are the adjustments income increasing?

Do you think the non-GAAP adjusted earnings were more transparent and useful to investors? Why or why not – use specifics

What are some advantages of using non-financial performance measures? What are some reasons that non financial performance measures at an operational level may not lead to improved profitability ?

Summarize this:

Biological, Chemical, & Other Non-Nuclear Threats

Biological, chemical and other non-nuclear threats, such as cyber and drone attacks, constitute a class of weapons that may not cause as much mass physical destruction as nuclear weapons can, but can result in significant mass effects on, and/or mass disruptions to, a targeted populace. Weapons experts still debate whether these non-nuclear weapons can truly be considered weapons of mass destruction; however, certain types of biological weapons, such as weaponized smallpox or anthrax, could in principle harm millions of people depending on the scenario and the extent of the population’s exposure to the biological weapons. Chemical weapons under almost all circumstances would not result in massive harm to millions of people. Nonetheless, from a cost perspective, chemical weapons and even biological weapons are considerably less expensive than nuclear weapons. Still, chemical and biological weapons could have similar deterrent effects as nuclear weapons. Thus, from the viewpoint of many nation-states, chemical and biological weapons are so-called poor man’s nuclear weapons.

The Challenges of Reducing and Detecting These Threats

Addressing these threats is difficult because the weapons can be manufactured in ways that use civilian technology and materials. Furthermore, manufacturing them does not typically require large observable infrastructures to be established, thus making it hard to detect their production. While chemical and biological weapons are banned internationally via the Chemical Weapons Convention and Biological and Toxin Weapons Convention with the vast majority of nations as adherents, the world has witnessed that certain states, for example, Syria still have chemical weapons as well as suspected biological weapons. As of late 2013 through early 2014, the Syrian government has promised to dismantle its chemical weapons program.

FAS has had a long history in bringing leading chemical and biological experts to analyze these threats, educate policymakers and the public, and make recommendations to reduce the risks. For instance, FAS in recent years has created the Virtual Biosecurity Center (VBC) to provide a platform for education. FAS has also convened legal, scientific, and political experts in workshops such as a January 2014 workshop on bio-forensics to examine state-level options for response to biological threats or attacks. FAS seeks to further this work in chemical weapons assessments, as well. In particular, FAS has had expert analysis during the early phases of the chemical weapons crisis in Syria.

Other Non-Nuclear Threats

Weapons technologies other than nuclear, biological, and chemical weapons will most likely increasingly pose challenges for international security. For example, the increasing use of drones for both surveillance and armed attacks by the United States and a growing number of additional countries might lead to global and regional arms races in drone use or might result in asymmetric means of targeted opponents striking back. In addition, cyber-attacks as demonstrated by the use of Stuxnet to destroy and disable about 1,000 uranium enrichment centrifuges in Iran have raised concern about counter-cyber-attacks against the United States and its allies. Also in this threat area, we at FAS will investigate the use of prompt global strike advanced conventional weapons to achieve strategic purposes or to target terrorists and other non-state actors. FAS is expanding its network of experts to assess these and other non-nuclear threats can are present or could emerge in the future.

(a) Describe two non-forfeiture options.

(b) For each one of the non-forfeiture options you described in part (a), give a family situation for which you would recommend that option and explain why.