9-33 (Objective 9-6 ) Bohrer, CPA, is considering the following factors in assessing audit risk at the financial statement level in planning the audit of Waste Remediation Services (WRS), Inc.’s financial statements for the year ended December 31, 2016. WRS is a privately held company that contracts with municipal governments to close landfills. Audit risk at the financial statement level is influenced by the risk of material misstatements, which may be indicated by factors related to the entity, management, and the industry environment.

This was the first year WRS operated at a profit since 2011 because the municipalities received increased federal and state funding for environmental purposes.

WRS’s Board of Directors is controlled by Tucker, the majority shareholder, who also acts as the chief executive officer.

The internal auditor reports to the controller and the controller reports to Tucker.

The accounting department has experienced a high rate of turnover of key personnel.

WRS’s bank has a loan officer who meets regularly with WRS’s CEO and controller to monitor WRS’s financial performance.

WRS’s employees are paid bi-weekly.

Bohrer has audited WRS for five years.

During 2016, WRS changed its method of preparing its financial statements from the cash basis to generally accepted accounting principles.

During 2016, WRS sold one half of its controlling interest in Sanitation Equipment Leasing Co. (SEL). WRS retained a significant interest in SEL.

During 2016, litigation filed against WRS in 2003 alleging that WRS discharged pollutants into state waterways was dropped by the state. Loss contingency disclosures that WRS included in prior years’ financial statements are being removed for the 2016 financial statements.

During December 2016, WRS signed a contract to lease disposal equipment from an entity owned by Tucker’s parents. This related party transaction is not disclosed in WRS’s notes to its 2016 financial statements.

During December 2016, WRS increased its casualty insurance coverage on several pieces of sophisticated machinery from historical cost to replacement cost.

WRS recorded a substantial increase in revenue in the fourth quarter of 2016. Inquiries indicated that WRS initiated a new policy and guaranteed several municipalities that it would refund state and federal funding paid to WRS on behalf of the municipality if it failed a federal or state site inspection in 2017.

An initial public offering of WRS stock is planned in 2017.

Required

For each of the 14 factors listed above, indicate whether the item would likely increase audit risk, decrease audit risk, or have no effect on audit risk.^*

^*AICPA adapted. Copyright by American Institute of CPAs. All rights reserved. Used with permission.

Using the following table of ratios of Walmart, Amazon, and Target, discuss the variation in return to equity of the three firms. What is driving the variation (financial/operational) and relate you answer to the firms' business(es)?

1.Create a Database in Access with the information

The database must include:

Database name: Monaco Enterprise  Mark Johnson #87451

Table name: Contacts

Delete the Primary key.

Fields name and data type are (remember to choose the data type):

2.Go to the “Datasheet View” and enter the data. * Remember to save the table.

3.Move the last name field after the employee name.

4.The (data) records are:

Employee ID: 1235

Rivera, Elena

No Work

Employee ID: 2230

Santiago, Paola

Yes Work

Employee ID: 1080

Cintrón, Carlos

No work

Employee ID: 2654

Santos, Roberto

Yes Work

Employee ID: 1274

Torres, Leonela

Yes Work

Employee ID: 6952

Burgos, Catalina

No Work

Employee ID: 2410

González, Yarelis

No Work

Employee ID: 4239

Pagán, Anahí

Yes Work

Employee ID: 2290

García, Luisa

No Work

Employee ID: 0063

Johnson, Mark

No Work

Create an app that stores a set of names. The UI should contain a EditText widget and two Buttons (one for adding a name and one for editing a name).   When the app starts up, the first name of the set is used to initialize the EditText widget. The app uses ViewPager so that the user can swipe left to visit the previous name in the set, or swipe right to visit the next name in the set, similar to how you can swipe left and right through crimes in the Criminal Intent app.

If the user types a new name in the EditText field and clicks the edit button, the name is updated in the app's list of names.

If the user types a new name in the EditText field and clicks the add button, the name is added to the end of the set.

You can store the names in an ArrayList of Strings and use the onCreate() method initialze the list so there is something to display when the app first starts up, if you wish.

Your app will not display a list, and therefore will not use RecyclerView. This is different than CriminalIntent and uses the ViewPager differently.

I am completely stumped and need help creating and finishing program. Spent hours trying to start and got nowhere.

Java OOP - how do I avoid using getter and setter method in player class for better privacy? I am told to use regular method instead. but I dont know how

Thank you

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package MainPackage;

import java.util.ArrayList;

public class SoccerTeam {
private ArrayList<Player> list;
public SoccerTeam(int maxSubmission) {
list = new ArrayList<>(maxSubmission);
}

public boolean addPlayer(String newPlayer) {
if(newPlayer == null || newPlayer.isEmpty() == true) {
return false;
}
for(Player player : list) {
if(player.getName() == newPlayer) {
return false;
}
}
Player player = new Player(newPlayer);
list.add(player);
return true;
}

public int numOfTeamMembers() {
return list.size();
}

public boolean addFile(String name, int[] goal) {
boolean isPlayerPresent = false;
for(Player player : list) {
if(player.getName() == name) {
if(player.getNumOfSubmissions() <= 10) {
isPlayerPresent = true;
player.increaseNumOfSubmissions();
int goals = 0;
for(int i : goal) {
goals = goals + i;
}
if(player.getGoals() < goals ) {
player.setGoals(goals);
}
}
}
}
if(!isPlayerPresent) {
return false;
}
return true;
}

public int goals(String name) {
if(name == null || name.isEmpty() == true) {
return -1;
}
for(Player player : list) {
if(player.getName() == name) {
return player.getGoals();
}
}
return -1;
}

public int numFile(String name) {
for(Player player : list) {
if(player.getName() == name) {
return player.getNumOfSubmissions();
}
}
return -1;
}
}
public class Player {
private int numOfSubmissions;
private int goals;
private String name;
public Player(String name) {
numOfSubmissions = 0;
goals = 0;
this.name = name;
}
public int getNumOfSubmissions() {
return numOfSubmissions;
}
public void increaseNumOfSubmissions() {
this.numOfSubmissions = numOfSubmissions + 1;
}
public int getGoals() {
return goals;
}
public void setGoals(int goals) {
this.goals = goals;
}
public String getName() {
return name;
}
public void setName(String name) {
this.name = name;
}

Bostock v. Clayton County case 2020:

FACTS ?

ISSUES ?

ANSWER ?

REASONING ?

What is the significance of the Lau v. Nichols case? Provide a short paragraph with the answer.