Come up with the best Genus species of bacteria for each case. Given the following description:

Gram (+) cocci arranged in grape-like clusters

Non-spore former

Produced the enzyme catalase

Beta-Hemolytic

Produces the enzyme coagulase

Acid from mannitol

Yellow-gold colony pigment

Novobiocin sensitive

Options are Micrococcus, Planococcus, or Staphyloccus.

Explain the morphology, physiology and virulence factors.

A hospital has determined that the average duration of a stay at the hospital is 9.3 days. Suppose that the population standard deviation for the duration of stays at this hospital is 2.3 days. Researchers randomly select 36 former patients to include in further research on hospital stays. Use the central limit theorem to find the approximate probability that total amount of time these 36 patients spent at the hospital exceeds 180 days?

Safety is an imperative component of airline management. Identify airline safety management within the organizational structure of a major air carrier and discuss the core functions of administration and the safety department.

Provide your insight on what you believe the most important safety concerns are today within the industry and research a former regulation change that provided a benefit to the aviation industry and outline the core components of that change for the class.

Referring to the following data of the Omani Company, that extracted from the balance sheet at 31\12\2019, answer the following questions: -       (Note; Write all Equations regarding the questions)

1. The company manager targets to reduce the current ratio in the year (2020) by 33% from the previous year (2019), this requiring to downsize the amount of the total current asset. To what level can the manager reduce the total current asset to achieve this target at (2020)? (Suppose the other things are fixed)
2. The manager put a plan to reduce the selling period in the (2020) by (16.7%) from the previous year (2019). Calculate the new inventory turnover.

(Suppose the other things are fixed)

Use the following:

CR = Total Current AssetTotal Current Liabilities = Times (Unit of Measurement)

QR = Total Current asset -inventoryTotal Current Liabilities = Times (Unit of Measurement)

Total Current Liabilities =

Inventory turnover = Sales / Inventory = Times

Selling Period = (Inventory x 360) / Sales = Days

ART = SalesAccount Receivable = Times

DSO = account receivable x 360sales = Days

Total Asset Turnover = Sales / Total Asset

                                     = Times

Cherry Wood Corporation sells blenders under a three-year warranty contract that requires it to replace defective parts and provide necessary repair and labour. During 2019, the corporation sold 1,000 blenders for cash at a unit price of $800 each. Similar three-year warranty agreements are available separately and are estimated to have a stand-alone value of $120. On the basis of past experience, the per-unit, three-year warranty costs are estimated to be $20 for parts and $30 for labour. For simplicity, assume that all sales occurred on December 31, 2019 rather than evenly throughout the year and any warranty revenue (if applicable) is earned evenly over the three-year period. In 2020, the actual warranty costs to Cherry Wood are $5,000 for parts and $10,000 for labour.

Instructions:

1 Assurance Method:

1. a) Assume the company uses the assurance method and record any necessary journal

   entries in 2019 and 2020 applying the expense approach.

2. b) What liability relative to these transactions would appear on the December 31, 2019

   statement of financial position and how would it be classified.

2. Service Type Method:

1. a) Assume the company uses the service-type method and record any necessary

   journal entries in 2019 and 2020 applying the revenue approach.

2. b) What liability relative to these transactions would appear on the December 31, 2019

   statement of financial position and how would it be classified.

Recording Goodwill upon Acquisition

On January 1, 2020, the balance sheet of Naperville Company (a sole proprietorship) was as follows.

On January 1, 2020, Chicago Corporation purchased all of the assets and assumed all of the liabilities listed on the above balance sheet for $464,000 cash. The assets, on date of purchase, were valued by Chicago Corporation as follows: accounts receivable (net), $80,000; inventory, $136,000; plant and equipment (net), $320,000; and land, $72,000. In addition, Chicago Corporation estimated purchased intangible assets of $3,200 for customer list and $12,800 for trade names (both previously unrecorded). The liabilities were valued at their carrying amounts.

Required

a. Compute the amount of goodwill included in the purchase price paid by Chicago Corporation.

$Answer???

b. Provide the entry that Chicago Corporation should make to record the purchase of Naperville Company.

c. What is the minimum amount of goodwill that Chicago Corporation can amortize at the end of 2020?

$Answer???

Summit Energy is an alternative energy producer. Your hedge fund is interested in investing into the company. As an analyst, you need to estimate firm value and its price per share using the NPV method and report it to the energy portfolio manager. So far you’ve partially forecasted its earnings for 2020-2022 (numbers are in millions).

Assume that annual net working capital represents 10% of revenues. In 2021 Summit plans to purchase new equipment for its new generation of wind mills for $200 million. No other purchases are planned in 2020 or 2022.

Please enter the answer in the following format: XX (no decimals)

A. If Summit has 50 million shares outstanding and $200 million of debt, what is its estimated price per share?

B. If Summit’s stock is currently trading for $500, should your fund invest in the company?

Question 1

Sandhill Company has the following securities in its portfolio on December 31, 2020. None of these investments are accounted for under the equity method.

All of the securities were purchased in 2020.
In 2021, Sandhill completed the following securities transactions.

Sandhill’s portfolio of equity securities appeared as follows on December 31, 2021.

Prepare the general journal entries for Sandhill Company for:

(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.)

Lyrtricks Ltd., which has a December 31 year end, had the following transactions in December 2020 and January 2021:

Prepare all necessary journal entries related to the above transactions.

2020...

Dec. 1

Dec. 31-- to record wages payable

Dec. 31 -- to record employer's liabilities

Dec 31. -- to record interest

Dec. 31 -- to record reclassification of current portion of bank loan

2021...

Jan. 2

Jan. 15