Questions
A pharmacutical company is testing a new allergy medication. They will consider the drug to be...

A pharmacutical company is testing a new allergy medication. They will consider the drug to be effective if the percentage of patients in the treatment group whose symptoms get better is 15% more than the percentage of patients in the control group whose symptoms get better. For example, if 10% of patients in the control get better, and 30% of patients in the treatment group get better, they will consider the drug to be effective, since 30% - 10% = 20% > 15%.

After collecting data from 32 subjects who received the medication and 32 who did not, they find that a 95% confidence interval for the difference in the treatment and control group is (15%, 16%).

Interpret these findings: Select your answer from one of the following options.

  • a.The company cannot determine whether the drug is effective, but the confidence interval includes 15%, so they should collect more data.
  • b.The company cannot determine whether the drug us effective from this sample, but the confidence interval includes 15%, so they should collect more data.
  • c.The company should consider the drug effective, because the average difference in the treatment and control is greater than 15%.

In: Statistics and Probability

SECA: Self-Employed Contributions Act In 1951, the Self-Employment Contributions Act (SECA) extended coverage under the social...

SECA: Self-Employed Contributions Act

In 1951, the Self-Employment Contributions Act (SECA) extended coverage under the social security system to the self-employed.

SECA uses an individual’s self-employment income as the basis for levying taxes and for determining the amount of income to credit toward OASDI insurance benefits or HI coverage. Self-employment income generally consists of the net earnings derived by individuals from a business or profession carried on as a sole proprietorship or as a partnership. Self-employed persons determine their net earnings by finding the sum of the following:

  1. Gross income
  2. Distributive share

? Tackle It

Using the information provided here and in your text, complete the following:

  1. Gross income is defined as income derived from any business or profession carried on  by the individual, less allowable deductions.
  2. Whether or not distributed , the distributive share is the ordinary net income or loss from any business or profession carried on by a partnership .
  3. The self-employed OASDI tax rate for 2019 is  in decimal format or %.
  4. The self-employed HI tax rate for 2019 is  in decimal format or %.
  5. Self-employment income is  subject to a supplemental HI tax of % for earned income in excess of $ for individuals whose filing status is Single.
  6. True or False: If the individual is also an employee of another company, the wages received will not reduce the amount of self-employment income that is taxed for OASDI. False
  7. Earnings of less than $ from self-employment are ignored.

In: Accounting

share any parallels you find between the budgeting of the Government and that of an individual...

share any parallels you find between the budgeting of the Government and that of an individual or family (connection between sources and spending, balancing, use of debt) in US.

In: Economics

When Jimmy and Evelyn founded a new restaurant, they purchased supplies on company credit cards and...

When Jimmy and Evelyn founded a new restaurant, they purchased supplies on company credit cards and used the points for personal travel. As the chain grew, they brought in a second investor, and the three of them shared the points among themselves, allowing them to purchase several business-class tickets to Europe each year. As the chain continued to grow, two more outside investors were brought in. The new CFO who came with them insisted that the points be used only for company-approved travel. The relationship between the founders and the new shareholders began to sour, and, eventually, the new shareholders forced a buyout of the founders and terminated their employment with the company. Based on the above situation:

Analyze the key economic issues in the case.

Recommend three different business solutions to each case using managerial economic models and methods.

Justify the role of managerial economics by identifying the metrics you would use to assess the success of your decisions.

In: Economics

1. If a US company has net cash outflows in a foreign currency, which of the...


1. If a US company has net cash outflows in a foreign currency, which of the following is false?
(A) The US company would benefit from a drop-in value of the foreign currency.
(B) The US company would benefit from an increase in value of the foreign currency.
(C) The US company would suffer a loss from a decrease in value of the foreign currency.
(D) The appreciation or depreciation of the foreign currency would be irrelevant.
.........

2 A US firm that has cash flows in a foreign currency will have an economic GAIN if

I. the foreign currency appreciates, and the US firm has net cash inflows

II. the US firm has net cash outflows and the foreign currency depreciates

(A) I only

(B) II only

(C) Both I and II

(D) Neither I nor II

.......

3. The decision to exercise a call option would be based on

I. strike price

II. call premium

III. market price of the underlying security

(A) I and II

(B) II and III

(C) II only

(D) I only

................

4. Which of the following is FALSE regarding the US dollar?

(A) A strong US dollar makes domestic goods relatively more expensive than imported goods.

(B) A strong US dollar is better for a US company than a weak US dollar.

(C) A weak US dollar makes imported goods relatively cheaper than domestic goods.

(D) A weak US dollar makes domestic goods more expensive than

imported goods.

............

5. Wright International is a US firm that typically exports goods to Japan. Since the international receivables are denominated in yen, they are subject to fluctuating currency rates. To mitigate chis risk, Wright sometimes purchases put options to protect against loss from a decline in the yen. The put premium is relevant to the

I. decision to exercise the option

II. calculation of gain or loss on the exercise of the put option

(A) I only

(B) II only

(C) Both I and II

(D) Neither I nor II

pl explain answer

In: Accounting

President Store Corporate operated around 300 Starbucks coffee outlets in Taiwan under a joint venture arrangement...

President Store Corporate operated around 300 Starbucks coffee outlets in Taiwan under a joint venture arrangement in 2013. It also ran over 2,000 of its own City Cafe outlets across Taiwan. Both enjoyed good market share and there appeared to be little cannibalization. What could be the reason for this in the competitive coffee landscape in Taiwan?

STARBUCKS

Starbucks was founded in the U.S. in 1971 and its main product was Arabica coffee beans. In 1987, Howard Schultz took over Starbucks and introduced the roasting technologies and ambience of the Italian cafe. By May 2014, Starbucks had over 23,180 stores worldwide in 64 countries. Starbucks outlets primarily sell coffee, but also offer other hot and cold beverages, pastries, sandwiches, and snacks. Starbucks introduced low calorie coffee in 2008 and instant coffee in 2009. In 2010, Starbucks started selling beer and wine in some outlets in the U.S. In 2011, Starbucks introduced the Trenta, a 31-ounce cup of coffee. Starbucks ventured into the juice bar business in 2013.

In January 1, 1988, the President Starbucks Coffee Corporation in Taiwan was officially founded as a joint venture between Starbucks Coffee International, Uni-President Enterprise Corporation, and the President Chain Store Corporation. Many people have suggested that Starbucks, as an international brand, has basically transplanted the American coffee culture into Taiwan. The concept appears to be good quality coffee at high prices to be enjoyed in a leisurely manner with friends. Coffee on offer includes cafe latte, vanilla latte, hazelnut latte, caramel macchiato, cafe mocha, and cappuccino with a price range of NT$75 (US$2.46) to NT$155 (US$5.08). However, subtle differences can be observed. The pastry cases look similar but their contents are different and include offerings such as curry chicken cannoli. There are numerous tea options including rose fancy tea, green tea, jinxuan oolong, bi luo chun, and oriental beauty (the latter three are specialty Taiwanese teas).

By 2013, Starbucks had almost 300 outlets. Over the past three years, Starbucks in Taiwan has opened 20 to 30 new stores each year, and all stores have achieved their revenue targets and contributed to 10 percent sales growth over the last few years. A research study has concluded that Western culture adoration was an important dimension in coffee consumption for Taiwanese customers at Starbucks. Overall, Starbucks engages in experiential marketing, with the consumer associating the brand with specific smells, tastes, visual elements, and sounds.

CITY CAFE

In 1986, the President Chain Store Corporation launched Cafe Americano through its 7-Eleven chain stores. In 2004, the company began to shift from the American style Americano concept to the new 24-hour Italian City Cafe concept without closing the Americano outlets already in the 7-Eleven outlets. By 2005, there were 500 CITY CAFE outlets, 1,000 in 2007, and 2,000 in 2009. Television advertising was used to build brand awareness and image. The theme used was, “The entire city is my coffee shop;” targeted at students and workers aged between 20 and 40. The concept appears to be a local coffee brand offering low priced coffee anytime and anywhere. Coffee on offer includes latte, cappuccino, and City blend, with prices from NT$25 (US$0.82) to NT$45 (US$1.48).

CITY CAFE started a Music Conservatory in the Hankyu Department Store outlet in Taipei where aspiring local singers and performers can showcase their talents. Performers in March 2014 included Taipei Soul Brothers, featuring five musicians from three different generations, and Lin Ling, a local Taiwanese girl who has been performing since the age of five.

The success of the CITY CAFE coffee bar concept has resulted in many convenience chain stores and fast food chain stores near schools, offices, hospitals, subway stations, and train stations duplicating the idea. Examples of concepts by convenience stores include Mr. Brown Coffee of Family Mart and OK Cafe of OK Mart. McDonalds also launched the McCafe.

According to a review, the coffee scene in Taiwan can be categorized accordingly:

I.      Foreign Cafe Chain

This group is currently dominated by Starbucks. They offer mainly espresso coffee at very high prices of NT$90 (US$2.95) to NT$180 (US$5.90).

2.     Specialist Cafe

This group offers excellent coffee with a large variety of beans. They have varied origins, create their own blends, and roast their own coffee. They sell beans and offer a mix of espresso and brewed coffee. The baristas are experts and know their coffee in a passionate way. Prices of their coffee range from NT$60 (US$1.97) to NT$150 (US$4.92). Examples of such cafes are Orsir and Mojo Coffee in Taichung.

3.     Specialist Cafe Chain

This group offers excellent coffee but with a more limited range. They sell beans and offer mainly espresso, though they do have limited brewed coffee options. They have trained baristas, and the price range is NT$30 (US$0.98) to NT$70 (US$2.30). Examples of such cafes include Wilbeck in Taipei and Cama Cafe across Taiwan.

4.     Taiwanese Cafe

This group serves a variety of coffee from different regions in Taiwan. The cafes are operated by single owner and they roast in small batches. They are often in business for a long time (over 15 years) and they have a small group of loyal customers. They offer mainly brewed coffee, but they have espresso as well. The price range is from NT$70 (US$2.30) to NT$120 (US$3.93).

5.     Taiwanese Cafe Chain

This group serves a single unannounced blend of coffee with no other options. They serve mainly espresso though some may offer drip or brewed coffee. Some baristas may receive training but quality is uneven. The prices range from NT$35 (US$1.15) to NT$75 (US$2.46). Examples are 8S°C and Bakery.

6.     Convenience Store Coffee

This group offers bean to cup machine coffee. They use cheap Taiwanese roasts of unannounced origin. Prices range from NT$25 (US$0.82) to NT$60 (US$1.97). Examples of coffee entities in this group are City Cafe by 7-Eleven and Mr. Brown Coffee by Family Mart.

Three main groups have been identified:

Coffee Connoisseur

It is primarily interested in discovering new, high quality brews of coffee. He is very price insensitive and would frequent specialty cafes with baristas who are experts and know their coffee in a passionate way.

Café Hangout

The Café Hangout Coffee drinker values his coffee as an aspirational drink, to be drunk with a group of friends or to be seen consuming the beverage by others. He is relatively price insensitive, valuing the brand of the Café over the coffee type. The ambience and mood of the café is important to him. He would prefer to have food options available with his coffee as well. This group is a mix of students, who visit cafes as a place to hangout or study at, and working professionals, who value the café as an informal place to relax.

Coffee Fix

The Coffee Fix Coffee drinker values his coffee as his daily sustenance, requiring the energy boost which caffeine from the coffee provides. He may drink up to several cups a day and is not overly concerned with the quality of the coffee. He is also price sensitive as he is not after a premium product.

A survey found that the Taiwanese drink coffee in the following frequencies per day: one cup-46 percent, two cups-13 percent, and various frequencies depending on day and occasions-36 percent. The most frequently consumed coffee is: latte-48 percent, Americano-19 percent, cappuccino-17 percent, cafe mocha-4 percent, others-12 percent. Their favorite coffee venue is: Starbucks-29.1 percent and City Cafe-29.1 percent. Areas in which Starbucks must improve: prices-68.1 percent, promotional offers-15.3 percent, charity activities-9.2 percent, quality-6.9 percent, and refreshments- 6.1 percent. Areas in which City Cafe must improve: quality-29.4percent, refreshments- I4.7percent, promotional offers-14.0 percent, store ambience-13.3 percent, and peripheral merchandize-9.8 percent.

Question 1 What variables should be used to segment the coffee market in Taiwan?

(please answer the question with the case study)

In: Operations Management

For centuries, people have believed myths and misconceptions about psychological disorders and the people who suffer...

For centuries, people have believed myths and misconceptions about psychological disorders and the people who suffer from them. Modern psychological research has allowed us to correct some of these misconceptions. As a result, many people have changed their ideas about mental and emotional disorders. Think of a common misconception you have observed in society or in your personal experience. How could information from research be used to change people's views of psychological disorders? How can this information help us to better understand people who experience mental and emotional disorders?

In a multi-paragraph essay, describe the misconception you observed and discuss how information from research could be used to change this misconception about psychological disorders and the people who suffer from them. Be sure to include details from class materials, readings, and research on psychological disorders to support your discussion.

In: Psychology

Calculating Taxes under the Patient Protection and Affordable Care Act The PPACA imposes taxes on employers...

Calculating Taxes under the Patient Protection and Affordable Care Act

The PPACA imposes taxes on employers who choose not to provide health insurance benefits or who choose to offer highly expensive health insurance plans. Let’s assume that a company has 500 workers. Calculate the costs of the following scenarios.

Questions:

10-9. The company chooses not to provide health insurance. How much will the penalty be based on the formula presented in this chapter?

$940,000 is what I think the answer is...

10-10. The company prices health insurance for its workforce, and determines that the annual cost is $2,500,000. Based on your answer to 10-9, how much money would it save by not offering health insurance?

$1,560,000 is what I think the answer is...

10-11. The company is considering the purchase of a high-priced health insurance option. The cost is equal to $16,000 per employee for individual coverage and $30,000 per employee for family coverage. Half of the employees subscribe to individual coverage. Based on the guidelines presented in this chapter, calculate the Cadillac tax.

No idea on the answer

In: Finance

A model car can be purchased at a hobby store for $6. It is HO scale...

A model car can be purchased at a hobby store for $6. It is HO scale meaning it is 1/87 of the size of the actual van.

Plastic models of this type are made using an injection molding machine. A die is created out of special steel in the shape of the vehicle. Other molds are used for the wheels and other parts. Molten plastic, usually styrene, is pumped into the mold under pressure which forms the body of the vehicle. It is ejected from the mold, allowed to cool and then is later painted, assembled, boxed and sold. Items like this are normally sold to specialized distributors who sell to the hobby shop retailers. The hobby shop would usually pay about 50% of the retail price and the distributor would pay approx. 60% of the price the retailer paid. In selling the model, the manufacturer would typically make a gross profit of 33.3%, meaning its cost of the item is $1.20.

Assume that the cost of the die is $10,000 and it can be used to make 25,000 models before it wears out. If produced in house, the unit cost of the styrene material is $.10; the unit costs of painting each model are $.05 fixed and $.05 variable. The plastic box it is sold in costs $.15. The rest of the unit costs are split 2/3 fixed and 1/3 variable. The model can be produced in lots of 5,000 as warranted by sales demand.

A Chinese toy company has offered to supply the completed model for $.90 each plus $.15 for shipping, custom duties etc. provided the US company orders and pays for all 25,000 models at one time. If purchased from the Chinese company, no US worker would lose their job but there could be reduced overtime for the employees.

1) Describe the process the US company should use to critically evaluate whether or not to accept the offer from the Chinese company.

2) Prepare a schedule showing unit costs [fixed & variable] of the model and breakeven sales in $ and units IF the US company manufactures the model car and sells it to the distributor.

In: Accounting

A small plastic airplane that can purchased at a store for $6 Plastic models of this...

A small plastic airplane that can purchased at a store for $6

Plastic models of this type are made using an injection molding machine. A die is created out of special steel in the shape of the vehicle. Other molds are used for the wheels and other parts. Molten plastic, usually styrene, is pumped into the mold under pressure which forms the body of the vehicle. It is ejected from the mold, allowed to cool and then is later painted, assembled, boxed and sold. Items like this are normally sold to specialized distributors who sell to the hobby shop retailers. The hobby shop would usually pay about 50% of the retail price and the distributor would pay approx. 60% of the price the retailer paid. In selling the model, the manufacturer would typically make a gross profit of 33.3%, meaning its cost of the item is $1.20.

Assume that the cost of the die is $10,000 and it can be used to make 25,000 models before it wears out. If produced in house, the unit cost of the styrene material is $.10; the unit costs of painting each model are $.05 fixed and $.05 variable. The plastic box it is sold in costs $.15. The rest of the unit costs are split 2/3 fixed and 1/3 variable. The model can be produced in lots of 5,000 as warranted by sales demand.

A Mexican toy company has offered to supply the completed model for $.90 each plus $.15 for shipping, custom duties etc. provided the US company orders and pays for all 25,000 models at one time. If purchased from the Mexican company, no US worker would lose their job but there could be reduced overtime for the employees.

REQUIRED:

1) Describe the process the US company should use to critically evaluate whether or not to accept the offer from the Mexican company.

2).Prepare a schedule showing unit costs [fixed & variable] of the model and breakeven sales in $ and units IF the US company manufactures the model car and sells it to the distributor.(show your work)

In: Accounting