A schoolteacher was successful at teaching kindergarten for five years. She requested to teach first grade and was then reassigned to a classroom that had no exterior windows. She told the school principal that she suffered from seasonal affective disorder, a form of depression. She made numerous requests to be moved to a classroom with natural light, but the school refused to do so. She also presented the school district with a letter from her psychologist stating that her depression was being exacerbated by the lack of natural light. Another teacher who had been assigned to a classroom with exterior windows had offered to switch rooms. There was also one vacant room with exterior windows, but this room was being reserved for the possible addition of another class section. The woman’s health deteriorated. She suffered from significant inability to concentrate, organize her thoughts, retrieve words, make decisions, and focus on the needs of her students. She also experienced racing thoughts, panic attacks, uncontrollable crying, inability to eat, and thoughts of suicide. She went on medical leave. Eventually, she quit, went to work elsewhere, and sued. What should the court decide? Why?   (Your analysis should include a discussion of an employer’s responsibilities under the ADA.)

EX. 10-3

Fiduciary funds are of four major types For each of the following indicate the type of fiduciary fund in which it is most likely the fiduciary activity should be accounted for and reported.

1. Per a trust agreement a state maintains an investment pool in which governments within the state can temporarily invest the proceeds of tax exempt bonds that they have issued. The state will invest only in securities that would not violate IRS arbitrage provisions.

2. A county collects property taxes for towns and cities within its jurisdiction and distributes them to the governments shortly after it receives them.

3. A city solicits donations from its citizens to support a local food bank. Per a trust agreement all funds must be invested in investment grade securities and each year all earnings (except for a percentage equal to an inflation index) must be distributed to the food bank.

4. The state requires banks within its jurisdiction to turn over the balances in savings and checking accounts that have been inactive for a period of five years or more. Per a trust agreement, any amounts that are not claimed by the depositors within six years revert to the state’s general fund.

5. A city makes annual contributions to a qualified OPEB trust fund.

6. Each school within a school district collects parent–teacher association dues and contributions and turns them over to the school district for safe-keeping. The district remits the funds to the associations upon request and makes no decisions, and places no restrictions, as to how they are used.

7. A state university receives cash from a not-for-profit child welfare agency that provides scholarships to students who have graduated out of the foster care system. The agency selects the students and stipulates that the scholarship is intended to cover miscellaneous expenses other than tuition and fees, such as for meals and recreation. The university dispenses the funds to the students upon their requests, usually within days after they have been received from the agency.

8. A state university maintains an endowment to provide one scholarship each year to a student who graduated from Llano County High School. As per the donor’s stipulations in a trust agreement, each year the High School selects the scholarship recipient.

Would you like an occupation that would give you a six-figure salary that may not involve an expensive college or university education that will leave you with a huge loan? Well, perhaps you should have considered a skills trade job. Most studies indicate that Canada is facing a shortage of skill trade workers with time, as the aging trade workers start to retire. The Government of Ontario has identified 12 trades with this shortage and is developing a campaign to induce young Canadians to take up more trade jobs. Why then are Canadians reluctant to enter the trades? Studies revealed that most high school students plan to go to Universities or Community College rather than a trade school. Human Resources Development Canada in one of its surveys identify only 6% of its high school students were planning to attend trade schools and 44% would not consider a job in skills trade. Statistics Canada found that 58% of high school students considered skills trades to be usually high paying jobs providing excellent benefits but a larger percentage within this thought that it was not an exciting job and require manual labour. Among immigrant communities many trade jobs were a low status job than the usual white collar intellectual based jobs.

a. What are the perceived risks associated with a young Canadian selecting a trade as a career? What marketing strategies could the Government of Ontario use to mitigate the perceptions of these

2. Assume that the 12 trades identified by the Government of Ontario are as follows.
   Carpenters, Crane Operator, Dispatcher, Drafts Person, Drywallers, Electricians, Journeyman, Mechanic, Millwright, Painters, Pipefitter, Plumbers & Welders

   Explain how a young Canadian can use compensatory vs. non compensatory decision rules to

   select one of the above trades to pursue their career.

3. Using a suitable learning theory of your choice, explain how the government of Ontario could

positively influence students selecting trades schools against other vocations?

d. The Government of Ontario has decided to target high school children and their families in promoting trades as a career choice. Using consumer behaviour principles learnt so far in class, design a suitable marketing strategy to reach the primary target market and intended target audience.

You are auditing Pell grants provided to students at six state universities. The Pell grant program is a federal financial aid program for college students. The maximum grant a student can receive during a school year is $3,125, with a maximum of $1,041.67 per semester and summer session. The amount of a grant depends on financial need (need) and the number of credits taken (status). Students cannot receive a grant at two different schools during the same school term. You have obtained a file of grants for the current school year (available as Excel file pellA.XLS on the Blackboard site for the course ) that contains the following information:

SSN            Social Security number

Last            Student’s last name

First           Student’s first name

Middle       Student’s middle name or initial

School       School—coded 1 to 6

Term            Coded 1 to 3:

1—Fall Semester

2—Spring Semester

3—Summer Semester

Need*         Financial need—coded 1 to 5:

1: 100% of allowable grant

2: 75%

3: 50%

4: 25%

5: 0%

Status*      Credits taken—coded 1 to 4:

1: 100%     12 or more credits

2: 75%         9 to 11 credits

3: 50%        6 to 8 credits

4: 25%           3 to 5 credits

5: 0%             1 to 2 credits

Amount     Amount of grant for the term

Computation of grant: $3,125 / 3 * Need *Status

For a full-time student with maximum need:

$3,125 / 3 * 100% * 100% = $1,041.67

For a student with a code 3 need taking 9 credits:

$3,125 / 3 * 50% * 75% = $390.63

*Hint: To convert the NEED codes to the proper decimal value, use the expression: (1 - 0.25*(NEED − 1)). The same conversion can be used for STATUS codes.

1. Develop an audit program to identify potential fraud.

2. Use ACL to perform the steps in your audit program.

Your audit program to identify potential fraud.

A report on your findings including additional steps you would take to determine if fraud actually occurred.

Appropriate ACL printouts properly indexed with comments written on the printouts to explain the printout and its implications. Do not print out the entire grant file. Extract only the items of significance.

At the interest rate of 5%, the people of the country of Rupertopia are willing to lend $10,000 to local business, while local businesses are willing to borrow $20,000. When the interest rate rises to 10%, the quantity of loans supplied increases to $20,000, while the quantity of loans demanded drops to $10,000. Because the people of Rupertopia are suspicious of outsiders, all financial transactions happen between locals. Assume both supply and demand curves for loanable funds are linear.

Peter hopes to borrow money to open a factory in town. Given the above information and holding everything else constant, what is the interest rate Peter will pay for the loan.

A small local government has decided to borrow money to improve infrastructure by floating bonds or levying special assessments on the local community for using the transportation facilities created due to increasing number of city dwellers moving into the town. They work in the city and need to commute to work.

Required:

Discuss the implications for the local government’s credit rating and debt limits.

Statistical information of the area: Mostly retired people over 50 live here and the area is attracting working professionals who are moving into the area in larger numbers. Their needs dominate the improvements to infrastructure. Use facts in the text discussions to deal with these issues in your answer.

Frank Buckley sells his famous bad tasting but very effective cough medicine in Toronto and Montreal. The demand functions in these two urban areas, respectively, are:

PT = 18 − QT and PM = 14 − QM .

Buckley’s plant is located in Kingston, Ontario, which is roughly midway between the two cities. As a result, the cost of producing and delivering cough syrup to each town is:

2 + 3Qi where i = T, M .

a. Compute the optimal price of Buckley’s cough medicine in Toronto and Montreal if the two markets are separate.

b. Compute the optimal price of Buckley’s medicine if Toronto and Montreal are treated as a common market.

The following equation represents the weekly demand that a local theater faces.

Qd = 2000 - 25 P + 2 A,

where P represents price and A is the number of weekly advertisements.

Presently the theater advertises 125 times per week. Assuming this is the only theater in town, and its marginal cost, MC, is equal to zero,

a. Determine the profit-maximizing ticket price for the theater.

b. What is the price elasticity of its demand at this price?

c. What is the elasticity of its demand with respect to advertising?

d. Now suppose the theater increases the number of its ads to 250. Should the theater increase its price following this ad campaign? Explain.

A frequency distribution is shown below. Complete parts​ (a) through​ (e). The number of dogs per household in a small town.

​(a) Use the frequency distribution to construct a probability distribution. ​(b) Find the mean of the probability distribution. ​(c) Find the variance of the probability distribution.  (d) Find the standard deviation of the probability distribution. ​(e) Using the found values of the mean and the standard​ deviation, an interpretation of the results in the context of the​ real-life situation is that a household on average has _ dog with a standard deviation of _ dog.

Dogs x=0 1 2 3 4 5

Households p(x)= 1225 408 164 44 25 15