3. Harute wants you to write down the Formulation, Optimization, and Technology Mapping for the K-maps below: a. a.F (A, B, C, D) = ∑ m (2, 3, 5, 6, 9, 11, 13), d (A, B, C, D) = ∑ m (0, 1, 10, 12, 15) b. b.F (A, B, C, D) = ∏ M (5, 9, 10, 12, 15), d (A, B, C, D) = ∑ m (1, 8, 13, 14) c. c.F(A, B, C, D) = ∑ m (0, 1, 2, 3, 4, 12), d(A, B, C, D) = ∑ m (8, 9, 11, 10, 6, 14) - To make it more interesting, for the Technology Mapping is limited to using NAND gates only

Stenberg plc is preparing its financial statements for the year ended 30 November 2020.
On 1 May 2020, the company purchased a factory for the manufacture of optical disks,
paying £24,000,000. The factory will be depreciated over its estimated life of 10 years
using the straight line method on a full year basis with no residual value.
The asking price for the factory had been £30,000,000. However, Stenberg plc estimated
the net present value of the factory’s future expected net cash flows at £28,500,000 and
the price eventually agreed with the vendor was £24,000,000.
During October 2020 a rival company announced that it had patented a new technology
which has been enthusiastically greeted by the major players in the industry. Stenberg
plc now feels that it may be necessary to revise downwards its expectations for the
factory. It now believes that the net present value of the expected net cash flows from the
factory as at 30 November 2020 was £20,500,000. The net realisable value of the factory
was estimated at £14,000,000 as at 30 November 2020.
Required:
Discuss whether or not there is evidence of impairment and describe how the factory
should be treated in the financial statements for the year ended 30 November 2020.

please discuss the role of technology in efficient utilization of these exhaustible resources which you might have come across in your own work experience. You could also discuss instances of firms taking steps to adopt renewable natural resources to cut down their reliance on exhaustible resources.

Jacob’s grandfather died on 1 November 2009 and, in her will, left Jacob cash and watches worth $500,000. The watches had been bought by Jacob’s grandmother in August 1985 at a cost of $40,000, and its market value on 1 November 2009 was $150,000.

Jacob used the money from his grandfather and his savings to buy the following assets in January 2010:

• an apartment in Melbourne (cost was $360,000 plus $20,000 legal fees and stamp duty),
• a rare painting (cost was $50,000), and
• 2,000 bank shares (cost was $20 per share, plus $200 brokerage).

In 2019/20, Jacob disposed of these assets as follows:

• on 12 March 2020, he sold the apartment for $470,000 – he had lived in it all the time he owned it,
• on 1 April 2020, the painting was stolen from his apartment – he received $30,000 compensation from his insurance company,
• on 13 May 2020, Jacob sold 1000 bank shares for $30 per share (brokerage cost $150), and
• on 15 June 2020, he lost the watches, which wasn’t insured, when he left his briefcase on a train.

Question 1.

Prepare a report that explains the CGT consequences of these transactions

First, take the side of the debate in which you agree innovation can be taught. What recommendations do you have for teaching innovation? You might find it helpful to conduct online research on the subject. Also, what would you suggest for creating a culture of innovation in the workplace, such as activities, team building exercises, leadership input, etc? Cite your sources.

P.F Steel Industries Co. uses the step method for allocating the costs of its service departments to operating departments. The company has two support departments (Human Resource and Information Technology) and two operating departments (Hot Rolled Hollow Steel and Cold Rolled Hollow Steel).

P.F. Industries Co. decided to allocate Human Resource department costs based on the number of employees in each department and Information Technology costs based on the number of machine hours in each department.

Required:

a- Give a numerical example for the four departments as a given information.

b- Then based on your given information, use the step-down method to allocate support department costs.

Allocate cost:

In Windows system programming, many system resources are represented as kernel objects, each of which is represented as a handle. Discuss with 3 examples how the system programmer can manipulate these handle objects.

Question 2
A department at Venta Technology has prepared the following report for 2020. This department has recently faced severe competitive pressures, which has resulted in falling sales and profits over the last 3 years.

Summarised data from the management accounts
Budgeted profit and loss account for 12 months

A new customer has placed an order for 10,000 units at £60 per unit. The current capacity of the factory is 90,000 units.

Note 1. Cost of goods sold includes fixed costs of £500,000. All other costs are variable.

Note 2. If the order is accepted there will be additional fixed costs of £50,000. Staff will receive a bonus of £10,000 if the order is completed on time.

Note 3. Sales commission is 10% of sales and is included in the total cost of £800,000. The sales commission on the new order is only 5%. All other costs are fixed

Required:

1. Advise managers whether or not the order will increase the department’s profits.

2. Calculate the minimum price the company should accept for the order.  

3. Assume that the company will lose 10% of current sales if the order is accepted. What is the lost contribution if the company loses 10% of current sales?           

4. Identify and evaluate what additional information management need about existing and potential customers before finally accepting or rejecting the order.   (14⅓ marks)

What potential impact might disruptive innovation have on the overall state of the field and the future directions of innovation management research in the next 3–5 years?

Know what the Prisoner’s Dilemma is and be able to explain how it relates to collective action problems in world politics. Also, you should be able to evaluate the Kantian peace argument.