How do organizations use a product differentiation strategy to distinguish their products from competitors? Take the example of GM car company - discuss how the models GMC, Chevy, Buick & Cadillac are positioned.

You should discuss how a company positions its different brands. Take for example - GM. They have different customers in mind for different models - Chevy is for customers who want a car for basic needs, an affordable one. Buick and Cadillac for luxury class and GMC pick-up truck for customers who want a powerful truck to use not only for the commute but also to move heavy items more often,

You have joined a company as a network security analyst. Your CTO came to know you are a graduate from MIT Melbourne/Sydney and successfully completed a VPN unit. Therefore, you have been asked to develop a security plan for your customers and remote managers for their Internet access to the business. You need to analyse the following cases and recommend the solutions for the question

quen-1) You want to assist customers in building trust with your company. Discuss with your manager three VPN deployment trust building measures that can be used to support these customers, and comment on the related cost to achieve them.

R code:

## 2. __Basic dplyr exercises__

## Install the package `fueleconomy` and load the dataset `vehicles`. Answer the following questions.
install.packages("fueleconomy")
library(fueleconomy)
library(dplyr)
library(tidyr)
data(vehicles)

e. Finally, for the years 1994, 1999, 2004, 2009, and 2014, find the average city mpg of midsize cars for each manufacturer for each year. Use tidyr to transform the resulting output so each manufacturer has one row, and five columns (a column for each year). I have included sample output for the first two rows.

Output should like :

# make 1994 1999 2004 2009 2014
# 1 Acura NA 16.50000 17.33333 17.00000 20.60000
# 2 Audi NA 15.25000 16.20000 15.83333 19.08333

Journalize the entries for the following transactions. Refer to the Chart of Accounts for exact wording of account titles. (Note: The company uses a clearinghouse to take care of all bank as well as non-bank credit cards used by its customers.)

A. Sold merchandise for cash, $25,000. The cost of the goods sold was $17,500.
B. Sold merchandise on account, $98,000. The cost of the goods sold was $58,800.
C. Sold merchandise to customers who used MasterCard and VISA, $475,000. The cost of the goods sold was $280,000.
D. Sold merchandise to customers who used American Express, $63,000. The cost of the goods sold was $39,000.
E. Received and paid an invoice from National Clearing House Credit Co. for $13,450, representing a service fee paid for processing MasterCard, VISA, and American Express sales.

Journalize the entries for the transactions on December 31. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS
General Ledger

ASSETS
110 Cash
120 Accounts Receivable
125 Notes Receivable
130 Inventory
131 Estimated Returns Inventory
140 Office Supplies
141 Store Supplies
142 Prepaid Insurance
180 Land
192 Store Equipment
193 Accumulated Depreciation-Store Equipment
194 Office Equipment
195 Accumulated Depreciation-Office Equipment

LIABILITIES
210 Accounts Payable
216 Salaries Payable
218 Sales Tax Payable
219 Customer Refunds Payable
220 Unearned Rent
221 Notes Payable

EQUITY
310 Common Stock
311 Retained Earnings
312 Dividends
313 Income Summary

REVENUE
410 Sales
610 Rent Revenue

EXPENSES
510 Cost of Goods Sold
521 Delivery Expense
522 Advertising Expense
524 Depreciation Expense-Store Equipment
525 Depreciation Expense-Office Equipment
526 Salaries Expense
531 Rent Expense
533 Insurance Expense
534 Store Supplies Expense
535 Office Supplies Expense
536 Credit Card Expense
539 Miscellaneous Expense
710 Interest Expense

Journalize the entries for the following transactions. Refer to the Chart of Accounts for exact wording of account titles. (Note: The company uses a clearinghouse to take care of all bank as well as non-bank credit cards used by its customers. )

Santana Rey created Business Solutions on October 1, 2019. The company has been successful, and its list of customers has grown. To accommodate the growth, the accounting system is modified to set up separate accounts for each customer. The following chart of accounts includes the account number used for each account and any balance as of December 31, 2019. Santana Rey decided to add a fourth digit with a decimal point to the 106 account number that had been used for the single Accounts Receivable account. This change allows the company to continue using the existing chart of accounts.

In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 1/10, n/30, FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Nos. 119, 413, 414, 415, and 502) are added to its general ledger to accommodate the company’s new merchandising activities. Its transactions for January through March follow:

The following additional facts are available for preparing adjustments on March 31 prior to financial statement preparation:

1. The March 31 amount of computer supplies still available totals $2,145.
2. Prepaid Insurance coverage of $663 expired during this 3-month period.
3. Lyn Addie has not been paid for seven days of work at the rate of $205 per day.
4. Prepaid rent of $2,535 expired during this 3-month period.
5. Depreciation on the computer equipment for January 1 through March 31 is $1,080.
6. Depreciation on the office equipment for January 1 through March 31 is $240.

The March 31 amount of merchandise inventory still available totals $564

1- Post the journal entries in part 1 to the accounts in the company’s general ledger. Note: Begin with the ledger’s post-closing adjusted balances as of December 31, 2019.------- Prepare a 6-column work sheet that includes the unadjusted trial balance, the March 31 adjustments (a) through (g), and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger. ---------Prepare an income statement (from the adjusted trial balance in part 3) for the three months ended March 31, 2020. (a) Use a single-step format. List all expenses without differentiating between selling expenses and general and administrative expenses. (b) Use a multiple-step format that begins with gross sales (service revenues plus gross product sales) and includes separate categories for net sales, cost of goods sold, selling expenses, and general and administrative expenses. Categorize the following accounts as selling expenses: Wages Expense, Mileage Expense, and Advertising Expense. Categorize the remaining expenses as general and administrative. --------Prepare a statement of retained earnings (from the adjusted trial balance in part 3) for the three months ended March 31, 2020. ----------Prepare a classified balance sheet (from the adjusted trial balance) as of March 31, 2020.

You operate a food supply company. Your primary customers are restaurants. You provide delivery services to select customers. Determine the potential direct and indirect losses that you might incur because of your delivery operations. In terms of risk management.

For this exercise, we assume that there are no taxes and financial markets are perfect. The ideal bank's interest rate (EAR) is 8% per year for all maturities. Company X owns one apartment building and has no other assets. Company X is 100% equity-financed;_ its revenue comes entirely from rental revenue of apartments it owns. We also assume that there are no cash costs, no depreciations, no investments, no working capital, therefore we have: rental revenue=EBIT=net income=free cash flow. Company X's rental revenue each year is random variable, whose distribution is as follows: 45 mio with 10% probability, 10 mio with 40% probability, 3 mio with 50% probability. The expected rental revenue is 10 mio. The distribution of rental revenue is assumed to be the same for every year in the future. In other words, Company expects to make 10 mio free cash flow per year forever.

a. Assume that the cost of capital for the unlevered equity is 13.333%, calculate .the value of the unlevered equity;
b. At the end of year 0, Company X borrows 15 mio dollars of perpetual debt with 8% interest rate, and pays 15 mio dollars as special diVidends. After the dividends and with 15 mio of debt, what is the value of the levered equity at the end of year 0? What is the cost of capital of the levered equity? Write down the expected· cash flow of the levered equity in Y1, Y2, Y3 andY 4.
c. Now, at the end of year 0, Company X has made the following announcement: it will borrow an additional amount of · 12.5 of perpetual debt at the end of the year 2 and will use the proceeds of the debt to pay a special dividend of the same amount to equity holders at the end of year 2. So after Y2, the total debt will be 2 7.5 mio. Assume that the debt cost is still 8%. Write down the expected cash flow of the levered equity in Y1, Y2, Y3, Y4. What is the cost of capital of the levered equity in Y1, Y2? What is the cost of capital of the levered equity after Y2? Can you find the value of the levered equity at end of YO by directly discounting all the future expected cash flows to the levered equity by appropriated discount rates?