A US company enters into a currency swap in which pays a fixed rate of in euros and the counterparty pays a fixed rate of in dollars. The notional principals are $million and] million. Payments are made semi-annually and on the basis of 30 days per month and 360 days per year.

For the initial exchange of payments that take place at the beginning of the swap, is the US company paying USD or EURO to the counterparty? [Type in USD or EURO in the answer box]

My MBA Thesis Topic : The Impact of block chain technology on financial market

Could you please recommend an overview bullet points for my Methodology Part ( Road Plan to work on )

and can you please recommend some questions to ask while working on the data analysis part ( my data collection technique would be interviews )

After MBA course, you have come to realize that most businesses in Ghana and Africa fail not because of capital adequacy issues but rather, human resources management issues. What significant expectations would you give to all HR managers as needed competences to be equipped with if you are the consultant general to businesses in Ghana? Discuss these factors or requirements

What set of standards does a company use when it operates in multiple countries? For example, for a US company, can they use both GAAP and IFRS? Do they need to choose one?

Bolan Engineering limited produces Camp shaft for Millat Tractors limited. The standard production is 40 units per hour with a Base wage of Rs. 300 per hour for the payment of wages to their workers for their Camp shaft plant. The company employs 5 workers in Camp shaft plant.
Each worker worked 25 days @8 hours per day in the month of March, 2020.
The each worker produced the following actual production during the month of March, 2020:

Name of workers Actual Outputs
of each worker
“Units”
Muhammad Hassan 8,800
Muhammad Tayab 8,600
Zafar Junaid 9,000
Muhammad Ayuab 8,000
Marium khalid 7,500



Required:
i). A schedule showing total labor cost for each worker, labor cost per unit for each worker, and total labor cost for Camp shaft Plant in the month of March, 2020 , if Company uses 80% Time saved., i.e., 80% Bonus Plan.
                                                                                                                                                                 
ii).From the three popular methods of labor remunerations. i.e., time rate system, pieces rate system and incentive schemes, which system would you recommend to management of Bolan engineering limited as a Cost and Management accountant? Give in support of recommended system with proper justifications and advantages to management.  

Bolan Engineering limited produces Camp shaft for Millat Tractorslimited. The standard production is 40 units per hour with a Base wage of Rs. 300 per hour for the payment of wages to their workers for their Camp shaft plant. The company employs 5 workers in Camp shaft plant.

Each worker worked 25 days @8 hours per day in the month of March, 2020.

The each worker produced the following actual production during the month of March, 2020:

Required:

i). A schedule showing total labor cost for each worker, labor cost per unit for each worker, and total labor cost for Camp shaft Plant in the month of March, 2020 , if Company uses 80% Time saved., i.e., 80% Bonus Plan.

ii).From the three popular methods of labor remunerations. i.e., time rate system, pieces rate system and incentive schemes, which system would you recommend to management of Bolan engineering limited as a Cost and Management accountant? Give in support of recommended system with proper justifications and advantages to management.

On November 1, 2017, Tamarisk Company adopted a stock-option plan that granted options to key executives to purchase 24,900 shares of the company’s $9 par value common stock. The options were granted on January 2, 2018, and were exercisable 2 years after the date of grant if the grantee was still an employee of the company. The options expired 6 years from date of grant. The option price was set at $30, and the fair value option-pricing model determines the total compensation expense to be $373,500.

All of the options were exercised during the year 2020: 16,600 on January 3 when the market price was $66, and 8,300 on May 1 when the market price was $77 a share.

Prepare journal entries relating to the stock option plan for the years 2018, 2019, and 2020. Assume that the employee performs services equally in 2018 and 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round intermediate calculations to 5 decimal places, e.g. 1.24687 and final answers to 0 decimal places, e.g. 5,125.)

Pursuing an MBA is a major personal investment. Tuition and expenses associated with business school programs are​ costly, but the high costs come with hopes of career advancement and high salaries. A prospective MBA student would like to examine the factors that impact starting salary upon graduation and decides to develop a model that uses program​ per-year tuition as a predictor of starting salary. Data were collected for 37 ​full-time MBA programs offered at private universities. The data are stored in the accompanying table. Complete parts​ (a) through​ (e) below.

a. Construct a scatter plot.

b. Assuming a linear​ relationship, use the​ least-squares method to determine the regression coefficients b₀ and b₁.

c. Interpret the meaning of the​ slope, b₁​, in this problem.

d. Predict the mean starting salary upon graduation for a program that has a​ per-year tuition cost of $47,424.

e. What insights can be obtained about the relationship between program​ per-year tuition and starting salary upon​ graduation?

PART 1 :-Main idea: Research and explain the response from the World Trade Organization (WTO) to disputes involving tariffs.

Requirements:

a) Provide a summary of a tariff situation that has been brought before the WTO for evaluation. What has been the response of the WTO? Has the case/situation has been resolved? If so, how? What are the controversies that are present?

b) Use the WTO.org webpage and at least one Wall Street Journal article to support your discussion.

classmate posting :-

During the COVID 19 crisis, the WTO is no different than other entities being affected by the pandemic. When disputes such as tariffs arise, The WTO underscores the rule of law, and it makes the trading system more secure and predictable. There are also appeals possible based on points of law. If disputes arise from one country adopts trade policies or other measures, other countries may question this as breaking the WTO agreement or “failure to live up to their obligations.” There also is a possibility that another third-party group of countries can also declare that the country under dispute has formed interest and have privileged rights over others.

In 2020, there were tariffed items such as medical supplies, medical equipment, medicine, and personal protective products, as well as selected COVID 19 related products and all other medicinal products including selected medical products and supplies there was also an HS classification reference for COVD -19 medical supplies set by the World Customs Organization. The list of classifications is “ mainly intended to facilitate product classification for customs purposes” (World Trade Organization, 2020).

These special tariffs are focused explicitly on medical goods in tackling COVID-19. In Summary, Germany, the US, and Switzerland supplied 35% of medical products with China, German, and Germany, exporting 40% of the personal protective equipment. Estimates of imports and exports total about 2 trillion, including the trade that is worth close to “5% of total world merchandise trade in 2019” (World Trade Organization, 2020). If appeals are requested after dispute settlements arise is an average of one year without an appeal and one year and three months with an appeal. Much time that is dedicated on appeals are after a dispute settlement that has already taken place anywhere from 60-105 days in which a [anal has reviewed the case in mediation to find if there are any ways of rectifying the claim that can be made from the original dispute. If a country is found deficient in the complaint or ruling, they must follow whatever recommendations that have been given to them from the WTO.   

References

(2020). Trade in medical goods in the context of tackling Covid-19. Retrieved from https://data.wto.org/

World Trade Organization. (2020, July 17). Retrieved July 17, 2020, from World Trade Organization/Data: https://data.wto.org/

part 2 :- REPLY:- to the classmate posting

Requirements:

a) Respond to one of the issues discussed by a classmate. Does the position taken by the WTO on the tariff issues highlighted in their post have the potential to impact all countries equally or does there seem to be favoritism towards a certain ‘type’ of nation. Explain how you arrive at that conclusion with logical analysis.

b) minimum of 130-150 words. put ideas into your own words to demonstrate understanding. Outside sources not required. Cite any sources used in APA.

The following information is available for Vandal Corporation for 2019. There is no Beginning deferred taxes.                                                                                               

1. Depreciation reported on the tax return exceeded depreciation reported on the income statement by $3,540,000. This difference will reverse in equal amounts of $708,000 over the years 2020-2024.

2. Vandal accrues a loss and a related liability of $4,130,000 due to a pending litigation in 2019.         

3. Life insurance proceeds from a key executive is $20,650,000.                                            

4. Rent collected in advance on January 1, 2019, totaled $6,490,000 for a 4-year period. Of this amount, $1,622,500 was reported as earned at December 31, 2019 for book purposes.

5. The tax rates are 30% for 2019 and 20% for 2020 and subsequent years.   

6. Pretax Financial income for 2019 is $149,122,500. .                                              

7. The company was fined $7,375,000 for pollution.                    

8. No deferred taxes existed at the beginning of 2019.                                                                                 

Instructions:                                                                                    

(a) Compute taxable income for 2019 (8 points).                                                                                           

(b) Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2019 and 2020. Assume taxable income is $103,250,000 in 2020 (12 points).

(c) Prepare the income tax expense section of the income statement for 2019, beginning with "Income before income taxes." (6 points)