In the 1990’s HIV/AIDS was a topic of great concern to people in the U.S. As information was disseminated, fears about HIV/AIDS decreased. Many people in the U.S. no longer consider HIV/AIDS a serious health threat. What do current statistics reveal? Has HIV/AIDS been eradicated in the U.S.? Are those with HIV/AIDS in the U.S. today only those considered marginalized? What would health care in the U.S. today be like if HIV/AIDS had become the pandemic it is in other countries? ( answer in approx 250 words)

Suppose the United States and Hong Kong have a flexible exchange rate system. Explain whether each of the following events will lead to an appreciation or depreciation of the U.S. dollar and HK dollar. Please explain in words and graphically.

(a) U.S. real interest rates decrease below Hong Kong real interest rates.

(b) The Hong Kong inflation rate decreases relative to the U.S. inflation rate.
(c) A decrease in U.S. income combines with no change in Hong Kong income. (d) A decrease in U.S. income combines with a decrease in Hong Kong income.

I have a CSV file with 6 column

Please write a code in Python that counts the number of issues in each category and the earliest and latest issue date for each category.

Example of csv

The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2021. The company buys debt securities, not intending to profit from short-term differences in price and not necessarily to hold debt securities to maturity, but to have them available for sale in years when circumstances warrant. Ornamental’s fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2020. Mar. 31 Acquired 7% Distribution Transformers Corporation bonds costing $520,000 at face value. Sep. 1 Acquired $1,080,000 of American Instruments’ 9% bonds at face value. Sep. 30 Received semiannual interest payment on the Distribution Transformers bonds. Oct. 2 Sold the Distribution Transformers bonds for $557,000. Nov. 1 Purchased $1,560,000 of M&D Corporation 5% bonds at face value. Dec. 31 Recorded any necessary adjusting entry(s) relating to the investments. The market prices of the investments are: American Instruments bonds $ 1,018,000 M&D Corporation bonds $ 1,640,000 (Hint: Interest must be accrued.) Required: 1. Prepare the appropriate journal entry for each transaction or event during 2021, as well as any adjusting entries necessary at year end. For any sales, prepare entries to update the fair-value adjustment, record any reclassification adjustment, and record the sale. 2. Indicate any amounts that Ornamental Insulation would report in its 2021 income statement, 2021 statement of comprehensive income, and 12/31/2021 balance sheet as a result of these investments. Include totals for net income, comprehensive income, and retained earnings as a result of these investments. a) Record the acquisition of 7% Distribution Transformers Corporation bonds costing $520,000 at face value. b)Record the acquisition of $1,080,000 of American Instruments’ 9% bonds at face value. c)Record the entry for the semiannual interest received on the Distribution Transformers bonds. d)Record the entry to adjust to fair value on the date of sale of the Distribution Transformers bonds. e)Record the entry for the reclassification adjustment on the date of sale. f)Record the entry for sale of Distribution Transformers bonds for $557,000. g)Record the acquisition of $1,560,000 of M&D Corporation 5% bonds at face value H) Record the interest accrual for American Instruments bonds. I)Record the interest accrual for M&D bonds. J)Record the entry to adjust fair value of the investments at year-end

Determine what the initial basis of an asset would be in the following situations:

1. purchase of asset

2. Bargain Purchase

3. Lump-sum purchase

4. Property acquired by gift

5. Property acquired from a decedent

6. Property converted from personal use to business or income-producing use

Buffalo Inc., a greeting card company, had the following statements prepared as of December 31, 2020.

Additional information:

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Conch Republic Electronics Part 1

Conch Republic Electronics is a midsized electronics manufacturer located in Key West, Florida. The company president is Shelley Couts, who inherited the company. When it was founded over 70 years ago, the company originally repaired radios and other household appliances. Over the years, the company expanded into manufacturing and is now a reputable manufacturer of various electronic items. Jay McCanless, a recent MBA graduate, has been hired by the company's finance department.

One of the major revenue-producing items manufactured by Conch Republic is a smart phone. Conch Republic currently has one smart phone model on the market, and sales have been excellent. The smart phone is a unique item in that it comes in a variety of tropical colors and is preprogrammed to play Jimmy Buffett music. However, as with any electronic item, technology changes rapidly, and the current smart phone has limited features in comparison with newer models. Conch Republic spent $750,000 to develop a prototype for a new smart phone that has all the features of the existing smart phone but adds new features such as WiFi tethering. The company has spent a further $200,000 for a marketing study to determine the expected sales figures for the new smart phone.

Conch Republic can manufacture the new smart phones for $215 each in variable costs. Fixed costs for the operation are estimated to run $6.1 million per year. The estimated sales volume is 155,000, 165,000, 125,000, 95,000, and 75,000 per year for the next five years, respectively. The unit price of the new smart phone will be $520. The necessary equipment can be purchased for $40.5 million and will be depreciated on a seven-year MACRS schedule. It is believed the value of the equipment in five years will be $6.1 million.

As previously stated, Conch Republic currently manufactures a smart phone. Production of the existing model is expected to be terminated in two years. If Conch Republic does not introduce the new smart phone, sales will be 95,000 units and 65,000 units for the next two years, respectively. The price of the existing smart phone is $380 per unit, with variable costs of $145 each and fixed costs of $4.3 million per year. If Conch Republic does introduce the new smart phone, sales of the existing smart phone will fall by 30,000 units per year, and the price of the existing units will have to be lowered to $210 each. Net working capital for the smart phones will be 20 percent of sales and will occur with the timing of the cash flows for the year; for example, there is no initial outlay for NWC, but changes in NWC will first occur in Year 1 with the first year's sales. Conch Republic has a 35 percent corporate tax rate and a required return of 12 percent.

Shelley has asked Jay to prepare a report that answers the following questions.

Conch Republic Electronics Part 2

Shelley Couts, the owner of Conch Republic Electronics, had received the capital budgeting analysis from Jay McCanless for the new smart phone the company is considering. Shelley was pleased with the results, but she still had concerns about the new smart phone. Conch Republic had used a small market research firm for the past 20 years, but recently the founder of that firm retired. Because of this, she was not convinced the sales projections presented by the market research firm were entirely accurate. Additionally, because of rapid changes in technology, she was concerned that a competitor could enter the market. This would likely force Conch Republic to lower the sales price of its new smart phone. For these reasons, she has asked Jay to analyze how changes in the price of the new smart phone and changes in the quantity sold will affect the NPV of the project.

Shelley has asked Jay to prepare a memo answering the following questions.

QUESTIONS

1.What is the payback period of the project?

2.What is the profitability index of the project?

3.What is the IRR of the project?

4.What is the NPV of the project?

5.How sensitive is the NPV to changes in the price of the new smart phone?

6.How sensitive is the NPV to changes in the quantity sold of the new smart phone?

PLEASE ATTATCH EXCEL FILE FOR ANSWER THANK YOU!!!!!

Which of the following encourages Japanese investment in domestic U.S. markets?

a. An increase in the Yen to Dollar exchange rate.

b. Low real interest rates in the U.S.

c. Democratic government in the U.S.

d. All of the above.

The U.S. current-account deficit increased to $488.5 billion in 2018 from $449.1 billion in 2017. The deficit was 2.6 percent of current-dollar GDP in the fourth quarter of 2018 (Bureau of Economic Analysis, March 27, 2019). What does the U.S. current account deficit mean?

a. The sum of U.S. domestic investment and the government budget deficit exceeded U.S. private sector’s saving in 2018.
b. U.S. investors invested more abroad than foreigners invested in the United States in 2018.
c. The total saving in the United States was more than its total investment in 2018.
d. U.S. national income was more than its total domestic expenditure (the sum of consumption, government expenditure, and domestic investment) in 2018.

CASE 11‐2 Debt Restructuring

Whiley Company issued a $100,000, five‐year, 10 percent note to Security Company on January 2, 2016. Interest was to be paid annually each December 31. The stated rate of interest reflected the market rate of interest on similar notes.

Whiley made the first interest payment on December 31, 2016. Owing to financial difficulties, the firm was unable to pay any interest on December 31, 2017.

Security Co. agreed to the following terms:

The $100,000 principal would be payable in five equal installments, beginning December 31, 2017.

The accrued interest at December 31, 2017, would be forgiven.

Whiley would be required to make no other payments.

Because of the risk associated with the note, it has no determinable fair value. The note is secured by equipment having a fair value of $80,000 at December 31, 2017. The present value of the five equal installments discounted at 10 percent is $75,815.

Required:

Under current U.S. GAAP, at which amount would Whiley report the restructured liability at December 31, 2017? Explain. How much gain would Whiley recognize in its income statement for 2017? Explain. How much interest expense would Whiley recognize in 2016? Explain.

Under current U.S. GAAP, what alternatives does Security have for reporting the restructured receivable? Explain. How would each alternative affect the 2017 income statement and future interest revenue? Explain.

Discuss the pros and cons of the alternatives in (b) and compare them to the prior U.S. GAAP treatment (treatment that was reciprocal to the debtor).

If debtors were allowed to record the restructuring agreement in a manner similar to creditors, what would be the incremental effect (difference between what would be reported in this case and current U.S. GAAP for debtors) on Whiley’s financial statements, debt‐to‐equity ratio, and EPS for 2016 and 2017? Explain.