Which of the following statements best describes railroads’ contribution to the second half of the 1800s here in the United States?

Rocky Mountains Limited (RML) is a Canadian public company that sells hiking and outdoors equipment. Its controller provided you with the following information related to its 2019 tax year ended December 31:

RML’s controller pays her own personal taxes at the marginal rate of 26%, as she personally earns between $95,259 and $147,667 annually.

RML has permanent establishments in the United States, British Columbia, and Alberta. Its gross revenues and salaries and wages data have been allocated as follows:

Gross revenues exclude income from property not used in connection with the principal business operation of the corporation.

Please calculate the total federal tax payable by the corporation for the 2019 taxation year, considering any tax credits potentially available, as well. Show all calculations. You do not need to reference the handbook.

Mr. Charlie Brown has spent his entire career with the Peanuts Manufacturing Company. He is located in Sarnia, Ontario and started with the company as a production line manager. He has since moved up the ranks of the company, and most recently has been supervising the entire production department. In early 2020, Charlie was offered an opportunity to oversee the construction of a new manufacturing operation in Jacksonville, Florida, USA. If Mr. Brown takes the position, he would move to the United States on May 1, 2020 and when the facility is completed, Mr. Brown would remain as the senior vice president in charge of all of the Florida operations. Mr. Brown and his wife have 2 school age children who are enrolled at the local elementary school in grades 3 and 5. The Browns own a home in Sarnia and are involved in their community. They belong to their local church and a local recreational club where their children take swimming lessons and the family enjoys socializing. The Brown Family is considering the offer to move and is looking for advice on how their Canadian residency for tax purposes would be affected by this potential move. Mr. Brown has been told by the American payroll department that his tax rate will be lower if he is taxed in the United States. Mr. Brown would leave on May 1st, but the Browns are considering having Mrs. Brown and the children stay in Sarnia to finish out the school year which finishes at the end of June.

Required: Create a short (one page) memo explaining the tax policy to your client. Keep in mind that he will have limited understanding of income taxation, so you need to analyze the issue at a high level and then clearly describe the options available to Mr. Brown so that he can make an informed decision about his move and the tax consequences.

Write a program the declares and uses two parallel arrays. One array for storing the names of countries and a second array for storing the populations of those countries. As you can see per the following the Country name and it's corresponding Population are stored at the same element index in each array.

In the main method write a loop which asks the user if they would like to look up a given country's population.  

• If No, then terminate the program
• If Yes,
  • Call a value returning method, no parameters required:
    • This method prompts the user: What country would you like to look up?
    • The value entered is returned from this method
  • Call a second value returning method, passing it the value returned from the previous method call (ie. The name of the Country being searched for)
    • This method searches the country names array to see if it's there.
    • If it is there (ie it's found), return the population corresponding to the country
    • If it is NOT there, return a -1 which indicates the country was not found in the Country array
  • Back in the main method output the Country name searched for and it's population if found or Not Found when Not Found

i.e,

public class InClassModule_9 {

        public static String[] country = {"China", "India", "United States", "Indonesia", "Brazil", 
            "Pakistan", "Nigeria", "Bangladesh", "Russia", "Japan"};
        
        public static int[] population = {1367960000, 1262670000, 319111000, 252164800, 203462000, 
                        188172000, 178517000, 157339000, 146149200, 127090000};

        public static void main(String[] args) {

                System.out.println("Output/display contents from both arrays");
                for(int x=0; x < country.length; x++) {
                        System.out.println(x + ") Country: " + country[x] + "\tPopulation: " + population[x]);
                }
                System.out.println("\nThe End!!");

        }

}

4.14 A survey conducted by the Northwestern University Lindquist-Endicott Report asked 320 companies about the procedures they use in hiring. Only 54% of the responding companies review the applicant’s college transcript as part of the hiring process, and only 44% consider faculty references.Assume that these percentages are true for the population of companies in the United States and that 35% of all companies use both the applicant’s college transcript and faculty references. a. What is the probability that a randomly selected company uses either faculty references or college transcript as part of the hiring process? b. What is the probability that a randomly selected company uses either faculty references or college transcript but not both as part of the hiring process? c. What is the probability that a randomly selected company uses neither faculty references nor college transcript as part of the hiring process? d. Construct a probability matrix for this problem and indicate the locations of your answers for parts (a), (b), and (c) on the matrix.

4.18 A survey conducted by the Northwestern University Lindquist-Endicott Report asked 320 companies about the procedures they use in hiring. Only 54% of the responding companies review the applicant’s college transcript as part of the hiring process, and only 44% consider faculty references. Assume that these percentages are true for the population of companies in the United States and that 35% of all companies use both the applicant’s college transcript and faculty references. a. What is the probability that a randomly selected company uses either faculty references or college transcript as part of the hiring process? b. What is the probability that a randomly selected company uses either faculty references or college transcript but not both as part of the hiring process? c. What is the probability that a randomly selected company uses neither faculty references nor college transcript as part of the hiring process? d. Construct a probability matrix for this problem and indicate the locations of your answers for parts (a), (b), and (c) on the matrix.

The following phrases are the six purposes of our Federal government found in the Preamble of the Constitution.

We the People of the United States, (1) in order to form a more perfect Union, (2) establish justice, (3) ensure domestic Tranquility, (4) provide for the common defense, (5) promote general Welfare, and (6) secure the Blessings of Liberty to ourselves and our Posterity, do ordain and establish this Constitution for the United States of America.

The statements below describe actions that may be taken by the US government. Using the information above regarding the Preamble of the Constitution, match the statements below with the number associated (1,2,3,4,5, or 6) with the purpose of government that BEST fits the situation. Place your answer in the space beside the statement.

Toys for children are made in numerous countries and then exported to buyers throughout the world. In some countries, such as the United States, certain protection exists to make sure that toys are safe for children. The U.S. Consumer Product Safety Commission (CPSC) regularly issues recalls of toys that have the potential to expose children to danger such as lead or other heavy metals. For example, lead may be found in the paint used on toys and in the plastic used to make the toys. If ingested (e.g., children chewing on toys), lead is poisonous and can damage the nervous system and cause brain disorders. Lead is also a neurotoxin that can accumulate in both soft tissue and bones in the body. For these reasons, lead was banned in house paint, on toys marketed to children, and in dishes or cookware in the United States in 1978. In addition, in an agreement between China’s General Administration of Quality Supervision, Inspection and Quarantine (AQSIQ) and CPSC, the Chinese agreed to take immediate action in 2007 to eliminate the use of lead paint on Chinese manufactured toys that are exported to the United States. With China’s prominence as a toy manufacturing country, this agreement was a step toward making safe products for children. Still, lead continues to be a hazard in a quarter of all U.S. homes with children under age six. In fact, a wide range of toys and children’s products, including many market-leading and reputable brands, often contain either lead or other heavy metals (e.g., arsenic, cadmium, mercury, antimony, or chromium). Estimates exist that suggest that one-third of Chinese toys contain heavy metals. This is a major problem given that China manufactures 80 percent of the toys sold in the United States. Researchers from Greenpeace and IPEN conducted a study by buying 500 toys and children’s products in five Chinese cities. They tested the products with handheld X-ray scanners and found that 163 of the toys were tainted with heavy metals above the norm (32.6 percent). “These contaminated toys not only poison children when chewed or touched, but can enter the body through the air they breathe,” said Ada Kong Cheuk-san at Greenpeace. While lead in the paint on toys has not been eliminated, the focus on cleaning up lead in the paint has been given front-page coverage ever since the agreement to eliminate it in 2007. It is certainly not gone, but at least more and more people are paying attention. Several organizations— both governmental and private—are examining lead-based paint in toys on a continual basis. For example, the New York Times and Consumer Reports recently found that dangerous products for children are still widely available. The Ecology Center has created a website called HealthyStuff.org that contains a database of toys and other products that have been tested for dangerous chemicals. While lead in paint seems to be in focus, the use of lead in plastics has not been banned! Lead is used to soften the plastic and make it more flexible to allow it to go back to its original shape after children play with the toys. Plus, lead may also be used in plastic toys to stabilize molecules from heat. Unfortunately, when the plastic is exposed to sunlight, air, and detergents, for example, the chemical bond between the lead and plastics breaks down and forms dust that can enter the human body. Another unfortunate part about lead is that it is invisible to the naked eye and has no detectable smell. This means that children may be exposed to lead from toys (and other consumer products) through normal playing activity (e.g., hand-to-mouth activity). As everyone with children knows, children often put toys, fingers, and other objects in their mouth, exposing themselves to lead paint or dust. Children are also more vulnerable to lead than adults; there is no safe level of lead for children. The worldwide toy industry has published a voluntary standard of 90 parts per million for lead in toys, which, of course, is greater than a ban on lead in paint used for toys and in the materials used to make the toys (such as plastics). But since 2007, the world has at least seen stricter standards—either voluntary or regulated standards—that make it safer for children to play with newly purchased toys. The CPSC in the United States, the European Union, and China’s AQSIQ are actively monitoring and seemingly enforcing stricter standards. But, according to Scott Wolfson of the CPSC, many toy manufacturers have been violating safety regulations for almost 30 years. So, are toys safer now than they were before 2007, and are they really safe to play with throughout the world? What do we do with the old toys? Sources: M. Moore, “One Third of Chinese Toys Contain Heavy Metals,” The Telegraph, December 8, 2011; P. Kavilanz, “China to Eliminate Lead Paint in Toy Exports,” CNN Money, September 11, 2007; U.S. Centers for Disease Control and Prevention. www.cdc.gov; “U.S. Prosecutes Importers of Toys Containing Lead, Phthalates,” AmeriScan, February 26, 2014. CASE DISCUSSION QUESTIONS 1. How realistic do you think it is to create a world standard for toys with respect to their safety and use by children? 2. Should we ban products from a country that does not follow standards similar to what the U.S. Consumer Product Safety Commission suggests for the United States? Is the CPSC overprotective? Should each country have its own guidelines? Why or why not? 3. If there are health risks associated with lead poisoning, what about related areas such as lead in drinking water (e.g., the issue that came to the forefront in the 2016 U.S. presidential campaign regarding water supply in Flint, Michigan)? 4. Is lead in toys a financial, or cost, issue? Why have we not seen the toy industry monitor and do something about the lead problem, even though we have known about it for more than 30 years?

Write a paragraph (4 - 6 sentences) that summarizes the information that you have learned about Television.  This summary should be in your own words, do not directly quote the source.

Write a thesis statement based on the information written in your summary.  Be sure to create a thesis statement that is clear, specific, and thought-provoking. Create a thesis statement that argues a controversial position.

READ THIS ARTICLE:

Television is one of the most significant communications inventions. Television has fundamentally changed the political process, our use of leisure, as well as social relations among family and friends. Television was not developed by any single individual or even a group of people working together. Scientists and visionaries imagined a device that would capture images with sound and transmit them into homes since the 1880s. The word television was first used at the 1900 Exhibition in Paris. Scottish inventor John Logie Baird (1888–1946) was the first person to provide a television transmission in October 1925, and he subsequently demonstrated it to the British public on January 26, 1926. On December 25, 1926, Kenjiro Takayanagi (1899–1990) displayed the first image in Japan. The technology improved slowly with athletes participating in the 1936 Olympic games in Berlin able to see some poor quality images of the games. In 1936 France and Page 319 | Top of Article Germany began television programming. In Great Britain King George VI’s coronation from Hyde Park Corner on May 12, 1937, was the first broadcast of its kind, and the first U.S. election reported on television was on November 8, 1941, where news of Franklin Delano Roosevelt’s victory was transmitted to an estimated 7,500 sets. The development of television was halted during the Second World War in Europe and North America where manufacturers directed their attentions to munitions. Regular television service reached ninety-six countries by 1973. Many of the things we associate with modern television technology were patented or devised in television’s infancy. In 1928 Vladimir Zworyking (1889–1982) owned the first U.S. patent for an all-electronic color television; however, the development did not come to fruition for another twenty-five years. During the 1939 World’s Fair in New York, television could not only receive audio and video images, but it was also designed to record those images, foreshadowing video recording devices (VCRs). And Baird later patented a 600-line electronic high definition color system in Britain in 1945. TELEVISION’S GOLDEN AGE The golden age of television is associated with the years 1949 to 1960 when American television viewing consisted of a variety of entertainment programming. The burgeoning prosperity and optimism of post-World War II influenced the spread of television. As more people were able to purchase televisions the demand for content grew. Early television programs offered revamped radio programs. There was some news and information programming, but those tended to be of short duration. A similar golden age is associated with British television. Early programs were reworked vaudeville acts and radio shows. Later situational comedies such as I Love Lucy and The Honeymooners would create new talent and genres. The shared experience of watching key television programming provided an avenue for discussion and next-day water cooler conversation. As television matured so did the content, with programs such as All in the Family offering political and social commentary on issues ranging from race relations to the Vietnam War. Television’s depiction of the family changed through time as well. While initial programming presented unified traditional families with bread-winning fathers and stay-at-home mothers, later programs depicted the breakdown of the traditional family dealing in both fiction and nonfiction with divorce, remarriage, blended families, and later, with same-sex unions. Not only did television provide scripted programming, but it also broadcasted major sporting events. The first televised hockey game between the Montreal Canadiens losing six-to-two to the New York Rangers in Madison Square Gardens was seen on February 25, 1940. Television is also closely associated with the increasing popularity of the Olympic games, soccer, American football, and baseball. With technological improvements, viewing time increased as well as television’s influence on the public and politics. In 1947 there were only 60,000 American homes with television sets; by 1950 this figure grew to 12.5 million. Televisions are now found in nearly every home in the United States and Europe. In the developing world, the allure of television is so great that some want television before other communications devices such as telephones. The hold of major networks on audiences soon dissipated with the advent of cable and specialty television programming. Rather than having a system where the networks catered to a common denominator of programming, the proliferation of specialty programs allowed people to view content that interested them specifically. Moving from analog to digital signals allowed for a so-called 500-channel universe where any specific interest could be satisfied, from golf to cooking; from sport to fashion; and from all news to pornography. As a result of these technological changes, the era of the mass audience was over. While there remain a few programs that can attain mass audiences, the market has been so fragmented that networks must compete for an ever-shrinking television audience. EFFECTS ON CHILDREN The rapid adoption of television fundamentally changed modern society. Television has been blamed for the decline in civil society, the breakdown of the family, suicide, mass murder, childhood obesity, and the trivializing of politics. Children have been the target of broadcasters since the 1950s. Initially American broadcasters provided twenty-seven hours a week of children’s television programming. By the 1990s there was twenty-four hour a day programming available to children. Children in Canada spend fourteen hours per week (Statistics Canada) watching television, while American children spend twenty-one hours per week (Roberts et al. 2005, p. 34). Some surveys suggest that British children have the highest rate of television viewing in the world. There are several concerns associated with television and children’s viewing patterns. Many researchers have noted the link between the advent of television and increasing obesity and other weight-related illnesses. The time spent watching television is time not spent playing outdoors or in other physically challenging activities. High television viewership of violence is linked to an increase in violent children. Prolonged exposure to violent Page 320 | Top of Article television programming has shown that children can become more aggressive, become desensitized to violence, become accepting of violence as a means to solve problems, imitate violence viewed on television, and identify with either victims or victimizers. Despite the negatives associated with television, it remains a powerful tool in shaping and educating children. While many point to the destructive nature of television, there are others who acknowledge television’s positive impact. Researchers and programmers have developed content that has positively influenced children. Early studies on the PBS program Sesame Street found that children who viewed the program were better readers in grade one than students who had not watched the program. Programs were developed not only to help with literacy, but with other subjects as well as socialization, problem solving, and civic culture. Notwithstanding the positive effects of children and television viewing, high television viewing has been associated with a decline in civic culture. As people have retreated to their homes to watch television, they have been less inclined to participate in politics either by voting or by joining political parties. In addition television viewing means that people are not interacting as much with friends or neighbors. What is more, television viewing also has been associated with an overall decline in group participation as well as volunteerism. ADVERTISING AND OWNERSHIP The issue of ownership of content and transmission was debated from television’s onset. In 1927 the U.S. Radio Act declared public ownership of the airways. They argued that the airwaves should “serve the PICN—public interest, convenience, and necessity.” Because of this understanding of the public owning the airwaves, it set the stage for regulatory bodies around the world licensing stations according to content regulations. Taking the issue of public interest one step further, the British government founded the British Broadcasting Corporation (BBC) in 1927. Other countries followed establishing their own public broadcasting systems. The United States lagged behind other nations by adopting a Public Broadcasting Service (PBS) in 1968. With the increasing adoption of television, many countries found the need to create new regulatory agencies. In the United States, the U.S. Federal Communications Commission (FCC) was created as an act of Congress on June 19, 1934. The most successful television enterprises are closely associated with advertising. From the outset the way in which television content was funded was through the pursuit of advertising dollars. As a result it has often been said that television does not bring content to audiences, but instead it brings audiences to advertisers. The propaganda model of the media, coined by Edward Herman and Noam Chomsky in their 1988 publication Manufacturing Consent: The Political Economy of the Mass Media, argues that the media uphold the dominant ideology in America. The five pillars of the model focus on ownership, advertising, sourcing, flak, and anticommunism. This model has been linked to other western media systems, but is most fitting in the United States where the power of the media rests with the owners. Television’s hold on the public imagination stems in part because of its ease of transmission. No one needs any special skill to receive the messages. All that is required is a television that can pick up a signal. More important, television influences our view of the world precisely because images are transmitted into people’s homes. Since its inception, television transmissions have had the power to change our perceptions of world events. Starting with the Vietnam War and continuing to a myriad of events from the arms race to Tiananmen Square, and from the Civil Rights movement to the war in Iraq, television has become synonymous with the phrase “the whole world is watching.”

The Little Theatre is a nonprofit organization devoted to staging plays for children. The theater has a very small full-time professional administrative staff. Through a special arrangement with the actors’ union, actors and directors rehearse without pay and are paid only for actual performances.

The Little Theatre had tentatively planned to put on five different productions with a total of 50 performances. For example, one of the productions was Peter Rabbit, which had a five-week run with three performances on each weekend. The costs from the current year’s planning budget appear below.

Some of the costs vary with the number of productions, some with the number of performances, and some are fixed and depend on neither the number of productions nor the number of performances. The costs of scenery, costumes, props, and publicity vary with the number of productions. It doesn’t make any difference how many times Peter Rabbit is performed, the cost of the scenery is the same. Likewise, the cost of publicizing a play with posters and radio commercials is the same whether there are 10, 20, or 30 performances of the play. On the other hand, the wages of the actors, directors, stagehands, ticket booth personnel, and ushers vary with the number of performances. The greater the number of performances, the higher the wage costs will be. Similarly, the costs of renting the hall and printing the programs will vary with the number of performances. Administrative expenses are more difficult to pin down, but the best estimate is that approximately 65% of the budgeted costs are fixed, 20% depend on the number of productions staged, and the remaining 15% depend on the number of performances.

After the beginning of the year, the board of directors of the theater authorized expanding the theater’s program to four productions and a total of 54 performances. Not surprisingly, actual costs were considerably higher than the costs from the planning budget. (Grants from donors and ticket sales were also correspondingly higher, but are not shown here.) Data concerning the actual costs appear below:

Required:

1. Prepare a flexible budget performance report for the year that shows both spending variances and activity variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

The owner of a movie theater company would like to predict weekly gross revenue as a function of advertising expenditures. Historical data for a sample of eight weeks follow.

(a)

Use α = 0.01 to test the hypotheses

for the model

y = β₀ + β₁x₁ + β₂x₂ + ε,

where

Find the value of the test statistic. (Round your answer to two decimal places.)

Find the p-value. (Round your answer to three decimal places.)

p-value =

State your conclusion.

Reject H₀. There is insufficient evidence to conclude that there is a significant relationship among the variables

Do not reject H₀. There is sufficient evidence to conclude that there is a significant relationship among the variables.    

Do not reject H₀. There is insufficient evidence to conclude that there is a significant relationship among the variables.

Reject H₀. There is sufficient evidence to conclude that there is a significant relationship among the variables.

(b)

Use α = 0.05 to test the significance of

β₁.

State the null and alternative hypotheses.

Find the value of the test statistic. (Round your answer to two decimal places.)

Find the p-value. (Round your answer to three decimal places.)

p-value =

State your conclusion.

Reject H₀. There is insufficient evidence to conclude that β₁ is significant.

Reject H₀. There is sufficient evidence to conclude that β₁ is significant.  

Do not reject H₀. There is insufficient evidence to conclude that β₁ is significant.

Do not reject H₀. There is sufficient evidence to conclude that β₁ is significant.

Should x₁ be dropped from the model? Yes or No?

(c)

Use α = 0.05 to test the significance of

β₂.

State the null and alternative hypotheses.

Find the value of the test statistic. (Round your answer to two decimal places.)

Find the p-value. (Round your answer to three decimal places.)

p-value =

State your conclusion.

Do not reject H₀. There is insufficient evidence to conclude that β₂ is significant.

Reject H₀. There is sufficient evidence to conclude that β₂ is significant.    

Reject H₀. There is insufficient evidence to conclude that β₂ is significant.

Do not reject H₀. There is sufficient evidence to conclude that β₂ is significant.

Should x₂ be dropped from the model?Yes or No ?