You are the CSCO for Swashbuckler Enterprises (SE). You CEO just left your office and she is not happy. She thinks all the SCM department does is spend, spend, spend and never creates value for the firm. Furthermore, she holds up the Marketing department as the primary source of revenue and hence, customer effectiveness. In order to exonerate the SCM department and ultimately, your own name, you have decided to run the numbers on your most recently concluded negotiation (Q4 of 2016) to show once and for all how SCM can create value. In this negotiation, you were able to get your supply base to reduce the COGS by 8%. Assignment: Using the numbers below in Table 1, answer the questions below. Table 1 Earnings and Expenses for Q4. 2016: Pre-negotiation Sales $9,250,000 Cost of Goods Sold $8,500,000 Profit $750,000 1. What is the new COGS after the 8% negotiated reduction? 2. What is the resulting new profit? 3. What is the difference between the old and new profit, both in terms of dollar amount and percentage? 4. What is the resulting new contribution to profit, per dollar of sales? 5. How much does the Marketing department need to increase sales in order to match the same increase in profit? NOTE: Round your answers up Your SCM department has been able to negotiate an additional 4% reduction in the COGS. Using the sales figure from Table 1 and your answers to questions 1-3, answer the following. 6. Using your answers to questions 1-3 as the base, what is the resulting new increase in profit because of the additional 4% reduction in COGS? 7. How much does the Marketing department need to increase sales in order to match the new increase in profit? Give step by step instructions.

C++ Question

4. Formulate the following conditions

• A last name starts with the letter H.

• A last name starts with the letters Mac.

• A last name comes before "Jones".

The class Person, uploaded on Blackboard with Lab 5, only has methods to set and print the name of a person. Redefine the class Person to include the following operations: Set the last name only Set the first name only Set the middle name Check whether a given last name is the same as the last name of this person Check whether a give first name is the same as the first name of this person Check whether a given middle name is the same as the middle name of this person Add the method equals that returns true if two objects contain the same first and last names. Add the method makeCopy that copies the instance of variables of one Person object into another Person object. Add the method getCopy that creates and returns the address of the object, it is a copy of another Person Object. Write the definitions of the methods for the class Person to implement the operations. Write a program to test various operations of the class Person. Hint: You can use the class type Person inside your Person class definition.

public class Person
{
    private String firstName; //store the first name
    private String lastName;  //store the last name

        //Default constructor
        //Initialize firstName and lastName to an empty string.
        //Postcondition: firstName = ""; lastName = "";
    public Person()
    {
        firstName = "";
        lastName = "";

    }

        //Constructor with parameters
        //Set firstName and lastName according to the parameters.
        //Postcondition: firstName = first; lastName = last;
    public Person(String first, String last)
    {
        setName(first, last);
    }

        //Method to output the first name and last name
        //in the form firstName lastName.
    public String toString()
    {
        return (firstName + " " + lastName);
    }

        //Method to set firstName and lastName according to
        //the parameters.
        //Postcondition: firstName = first; lastName = last;
    public void setName(String first, String last)
    {
        firstName = first;
        lastName = last;
    }

        //Method to return firstName.
        //Postcondition: The value of firstName is returned.
    public String getFirstName()
    {
        return firstName;
    }

        //Method to return lastName.
        //Postcondition: The value of lastName is returned.
    public String getLastName()
    {
        return lastName;
    }
}

a) Write down the SQL Statement for the below Queries

b) Supply sample tale output

c) the database Used is the University Schema downloaded at lecture

1. Write a query to display the name for those Students who gets more Tot_Cred than the Student whose ID is 55739.

2. Write a query to display the name salary, department name, instructor id for those instructors who works in the same department as the instructor works whose id is 83821.

3. Write a query to display the name salary, department id for those instructor who earn such amount of salary which is the smallest salary of any of the departments

4. Write a query to display the instructor id, instructor name for all instructor who earn more than the average salary.

5. Write a query to display the department name, name for all instructor in the Comp. Comp. Sci.

6. Write a query to display all the information of the instructors whose salary is within the range 60000 and 90000

7. Write a query to display all the information of the instructor whose salary is within the range of smallest salary and 60000

8. Write a query to display all the information for those instructor whose id is any id who earn the second highest salary

9. Write a query to display the instructor number and name for all instructors who work in a department with any instructor whose name contains a T.

10. Write a query to display the instructor id, name, and salary for all instructor who earn more than the average salary and who work in a department with any employee with a i in their name

11. Display the instructor name, id, for all instructor whose department building is Taylor.

12. Write a query to display the instructor name and department for all instructors for any existence of those employees whose salary is more than 70000.

13. Write a query to display the department name and the total salary for those departments which contains at least one instructor

An auditor discovered an error while conducting Black Inc.'s 2016 audit. No errors were corrected during 2015.

A 2 year insurance policy was purchased on April 30, 2015. This policy resulted in $24,000 being debited to Prepaid Insurance [On April 30, 2015]. However, no adjustmnet was made on December 31, 2015 or on December 31, 2016.

Required:

Prepare the appropriate journal entries. Assume the 2016 books have not been closed but the tax entries have been completed. The tax rate for all years is 40%. Apply US GAAP.

Make sure to record the appropriate entries regarding taxes.

Computing ROPI for Multiple Years
Use the following data to compute ROPI for Intel Corporation for 2016 through the terminal period. Assume that the company's weighted average cost of capital is 9%.

Round answers to the nearest whole number.

Broussard Skateboard's sales are expected to increase by 25% from $7.4 million in 2016 to $9.25 million in 2017. Its assets totaled $6 million at the end of 2016. Broussard is already at full capacity, so its assets must grow at the same rate as projected sales. At the end of 2016, current liabilities were $1.4 million, consisting of $450,000 of accounts payable, $500,000 of notes payable, and $450,000 of accruals. The after-tax profit margin is forecasted to be 5%, and the forecasted payout ratio is 65%. What would be the additional funds needed? Do not round intermediate calculations. Round your answer to the nearest dollar.

Acura Company purchased a machine on January 1, 2016 for $625,000. The machine has a four year useful life and a salvage value of $20,000. The machine was depreciated using sum of the years digits. On January 1, 2018, two years later, it was determined they should have used straight line depreciation and decided to change to straight line. The useful life was also extended by three years, and the salvage value was reduced to $15,000. Profit for 2016 was $800,000 and for 2017 was $700,000 using sum of the years’ digits depreciation. Prior to depreciation expense in 2018, profits were $200,000. Determine the correct profits for 2016, 2017, 2018.

The following information is available for Marin Inc. for three recent fiscal years. 2017 2016 2015 Inventory $546,328 $571,700 $326,238 Net sales 1,934,372 1,695,980 1,327,594 Cost of goods sold 1,554,675 1,312,366 964,008 Calculate the inventory turnover, days in inventory, and gross profit rate for 2017 and 2016. (Round inventory turnover to 1 decimal place, e.g. 5.2, days in inventory to 0 decimal places, e.g. 125 and gross profit rate to 1 decimal place, e.g. 5.2%.) 2017 2016 Inventory Turnover times times Days in Inventory days days Gross Profit Rate % %

Taylor Company issued $100,000 of 13% bonds on January 1, 2016. The bonds pay interest semiannually on June 30 and December 31 and are due December 31, 2018.

Required: