Question 2        

Ann, Bea and Cal have been in partnership for many years preparing

accounts to 30 September each year. The partnership agreement is that Bea

receives £15,000 per annum salary and the balance of profits is shared

equally between the three partners. During the year ended 30 September

2019 the partnership made trading profits of £180,000.

Ann wants to claim rollover relief in respect of the office that she owns but the

partners trade from.

Calculate the trading profits assessable on each partner and state the tax year of assessment in respect of 30 September 2019, explaining how and when the tax is payable.

State the conditions that must apply to allow Ann to make a claim for rollover

relief. (maximum word count 200 words)

Capital Gains Tax

National Insurance (not contracted-out rates)

Complete the 3 programming problems in this assignment by using Microsoft Visual Studio Suite. Compile your solutions for each problem solved in a Word or Google document which includes (a) the pseudocode, (b) the C# codes and (c) the execution result (screen capture just the answer part using Snipping Tool, avoiding non-related or blank spaces). Notice for readability, that the (a) & (b) are in text mode and the (c) is in image mode. Use proper titles and wording in the results, such as Console.WriteLine("The total change to be made is {0:C}.", change); so that the results could be easily understood by a third party reader. For all 3 questions, assign the provided initial values to the variables or constants in the source code as input.

You may need to save the snipped image as a JPG file and then insert the file into the document, especially when you use a Google doc. Create just one document for all 3 solutions in this assignment. You may create the document directly from a cloud service or from you PC first and then upload it to a cloud. The possible cloud service could be Google Drive, Microsoft OneDrive, Dropbox, etc. To submit the document, click the "Write Submission" button under this assignment. Then use the opened editor box to submit the web address of your document on the cloud or, if you are not yet able to use a cloud service, submit the document as an attached file.


Q2. Write a C# program that the number of twenty, ten, five, dollar, quarter, dime, nickel, and penny that a customer should get back as change. The goal is to use the least numbers of bills and coins. Run your program once by initializing the change as $77.92. Then change the source code to initialize the change as $23.27. Record both C# codes and results as images in the submission document. (Hint: It's easier to convert $77.92 to 7792 pennies and use the penny as the basic unit to for all conversions. Alternatively, you may use the dollar for the whole dollar part and the penny for less than one dollar part as the basic units.)   

Morrow Enterprises Inc. manufactures bathroom fixtures. The stockholders’ equity accounts of Morrow Enterprises Inc., with balances on January 1, 20Y5, are as follows:

Common stock, $20 stated value (500,000 shares authorized, 383,000 shares issued)$7,660,000

Paid-In Capital in Excess of Stated Value—Common Stock957,500

Retained Earnings35,012,000

Treasury Stock (25,700 shares, at a cost of $18 per share)462,600

The following selected transactions occurred during the year:

Jan.22Paid cash dividends of $0.06 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $21,438.

Apr.10Issued 77,000 shares of common stock for $23 per share.

Jun.6Sold all of the treasury stock for $27 per share.

Jul.5Declared a 3% stock dividend on common stock, to be capitalized at the market price of the stock, which is $26 per share.

Aug.15Issued the certificates for the dividend declared on July 5.

Nov.23Purchased 33,000 shares of treasury stock for $20 per share.

Dec.28Declared a $0.08-per-share dividend on common stock.

31Closed the two dividends accounts to Retained Earnings.

A. Enter the January 1 balances in T accounts for the stockholders’ equity accounts listed.

B. Journalize the entries to record the transactions, and post to the eight selected accounts. No post ref is required in the journal. Refer to the Chart of Accounts for exact wording of account titles.

C. Prepare a retained earnings statement for the year ended December 31, 20Y5. Assume that Morrow Enterprises had net income for the year ended December 31, 20Y5, of $1,162,500. For those boxes in which you must enter subtractive or negative numbers use a minus sign. The word “Less” is not required.

*D. Prepare the Stockholders’ Equity section of the December 31, 20Y5, balance sheet. For those boxes in which you must enter subtractive or negative numbers use a minus sign.*

An advertisement for a​ speed-reading course claimed that the​ "average" reading speed for people completing the course was 1000 words per minute. Shown below are the actual data for the reading speeds per minute for a sample of 24 people who completed the course. Complete parts​ (a) through​ (c) below.

a. Find the​ mean, median,​ mode, and midrange.

What is the​ mean? Choose the correct answer​ below, and, if necessary fill in the answer box to complete your choice.

A.The mean is

nothing.

​(Round to the nearest whole number as​ needed.)

B.

There is no mean.

What is the​ median? Choose the correct answer​ below, and, if necessary fill in the answer box to complete your choice.

A.The median is

nothing.

​(Round to the nearest whole number as​ needed.)

B.

There is no median.

What is the​ mode? Choose the correct answer​ below, and, if necessary fill in the answer box to complete your choice.

A.The mode is

nothing.

​(Round to the nearest whole number as​ needed.)

B.

There is no mode.

What is the​ midrange? Choose the correct answer​ below, and, if necessary fill in the answer box to complete your choice.

A.The midrange is

nothing.

​(Round to the nearest whole number as​ needed.)

B.

There is no midrange.

b. What measure of central tendency was given in the​ advertisement?

A.

Median

B.

Mean

C.

Mode

D.

Midrange

c. Which measure of central tendency is the best indicator of the​ "average" reading speed in this​ situation? Explain your answer.

A.

Either the mode or midrange would be good measures of central tendency to use because there are no outliers.

B.

The midrange would be the best measure of central tendency to use because it is most often associated with the word​ "average".

C.

Either the mean or the median would be good measures of central tendency to use because there are no outliers.

D.

The mode would be the best measure of central tendency to use because it is the value of the speed that most people achieved.

he Statement of Financial Position of Picture This, Inc., a distributor of photographic supplies, as of May 31 is given below:

PICTURE THIS, INC.

Statement of Financial Position

May 31

Assets

                                             Cash 8,000

                                             Accounts receivable 72,000

                                             Inventory 30,000

                                             Building   500,000

                                             Total assets 610,000

Liabilities and Equity

                                             Accounts payable, suppliers 90,000

                                             Notes payable                                                 15,000

                                             Share capital, no par 420,000

                                             Retained earnings   85,000

                                             Total liabilities and equity 610,000

Picture This, Inc. has not budgeted previously, and for this reason it is limiting its master budget planning horizon to just one month ahead – namely, June. The company has assembled the following budgeted data relating to June:

1. Sales are budgeted at P250,000. Of these sales, P60,000 will be for cash; the remainder will be credit sales. One-half of a month’s credit sales are collected in the month the sales are made, and the remainder is collected in the month following. All of the May 31 accounts receivable will be collected in June.
2. Purchases of inventory are expected to total P200,000 during June. These purchases will all be on account. Forty percent of all inventory purchases are paid for in the month of purchase; the remainder is paid in the following month. All of the May 31 accounts payable to suppliers will be paid during June.
3. The June 30 inventory balance is budgeted at P40,000.
4. Operating expenses for June are budgeted at P51,000, exclusive of depreciation. These expenses will be paid in cash. Depreciation is budgeted at P2,000 for the month.
5. The note payable on the May 31 statement of financial position will be paid during June. The company’s interest expense for June (on all borrowing) will be P500, which will be paid in cash.
6. New warehouse equipment costing P9,000 will be purchased for cash during June.
7. During June, the company will borrow P18,000 from its bank by giving a new note payable to the bank for that amount. The new note will be due in one year.

Required:

Prepare a cash budget for June. Support your budget with schedules showing budgeted cash receipts from sales and budgeted cash payments for inventory purchases. Submit your answer in Excel or Word format.

The long-term care center has 225 beds and provides the highest level of patient care, according to on- going Department of Health Services annual surveys. The Director of the long-term center has the overall responsibility of ensuring the continuing high level of quality outcomes while also concurrently keeping the facility as risk free as practical. You and the Director have just returned from an annual Long-Term Care Association symposium where you were both introduced to some new groundbreaking initiatives regarding the differences between risk management and quality improvement.

Earlier in the week, the Director called for a meeting of the center’s department managers, including the Quality Assurance Nurse and the Manager of Risk Management. After briefing them on the symposium talking points, your Director asks you to come up with a working plan and strategy for how the facili-
ty will use both of the concepts you have introduced to arrive at a more centralized and standardized approach. Overall, the desired outcomes focus on adopting a new approach to higher quality with fewer risk factors for the organization.

Later that week, the Manager of Risk Management, the Manager of Nursing Quality Assurance, and a representative from Human Resources met to formulate a new plan to reduce the litigation exposure while concurrently increasing the quality of patient outcomes. They set about the complex set of tasks with the expectation that you, as the Director’s designated facilitator, will be closely reviewing their final recommendations.

Provide a 250-word executive summary of the research project and recommended plan of action that you will provide to the Director.

Address the following:

Questions:

What is the necessary background information needed to complete your executive summary?Who

are the stakeholders?

How do the facility’s current Continuous Quality Improvement (CQI) outcomes correspond with the current litigation prevention systems?

What factors within the nursing units are the most critical to consider when examining higher quality outcomes?

What factors within the nursing units are the most critical to consider when examining lower litigation adverse actions and operational impact?

What future steps must be taken to accomplish this directive?

Scenario

The long-term care center has 225 beds and provides the highest level of patient care, according to on- going Department of Health Services annual surveys. The Director of the long-term center has the overall responsibility of ensuring the continuing high level of quality outcomes while also concurrently keeping the facility as risk free as practical. You and the Director have just returned from an annual Long-Term Care Association symposium where you were both introduced to some new groundbreaking initiatives regarding the differences between risk management and quality improvement.

Earlier in the week, the Director called for a meeting of the center’s department managers, including the Quality Assurance Nurse and the Manager of Risk Management. After briefing them on the symposium talking points, your Director asks you to come up with a working plan and strategy for how the facili-
ty will use both of the concepts you have introduced to arrive at a more centralized and standardized approach. Overall, the desired outcomes focus on adopting a new approach to higher quality with fewer risk factors for the organization.

Later that week, the Manager of Risk Management, the Manager of Nursing Quality Assurance, and a representative from Human Resources met to formulate a new plan to reduce the litigation exposure while concurrently increasing the quality of patient outcomes. They set about the complex set of tasks with the expectation that you, as the Director’s designated facilitator, will be closely reviewing their final recommendations.

Provide a 250-word executive summary of the research project and recommended plan of action that you will provide to the Director.

Address the following:

Questions: 63 words for each question

What is the necessary background information needed to complete your executive summary?Who

are the stakeholders?

How do the facility’s current Continuous Quality Improvement (CQI) outcomes correspond with the current litigation prevention systems?

What factors within the nursing units are the most critical to consider when examining higher quality outcomes?

What factors within the nursing units are the most critical to consider when examining lower litigation adverse actions and operational impact?

What future steps must be taken to accomplish this directive?

• Criterion: Calculate an independent samples t test in SPSS.
• Data: Ms Z has two groups of band students. She asks Group 1 to use her new embouchure strengthening cream before practice and asks Group 2 to practice as usual. The groups practiced for the following number of minutes:
  • Minutes of practice:
    • Group 1: 55, 44, 62, 30, 78, 50, 52.
    • Group 2: 31, 40, 53, 22, 41, 16, 33.
• Instruction: Complete the following steps:

1. Open SPSS and create a New Dataset.
2. Click the Variable View tab and type Groups in the Name column. Click on the gray box in the Values column. Value Labels window appears. Enter 1 in the Value area and enter Embouchure Cream in the Label area. Click Add. Now enter 2 in the Value area and enter No Cream in the Label area. Click Add. Click OK. The Variable View screen appears.
3. In row two, enter Minutes in the Name column.
4. Click Data View.

(Assignment continues on next page.)

5. Enter the minutes of practice data (g., 1 under Groups and 55 under Minutes; 2 under Groups and 31 under Minutes).
6. In the Toolbar, click Analyze, select Compare Means, and then select Independent-Samples t Test.
7. Select Minutes, then click Arrow to send it over to the Test Variable box.
8. Select Groups and then click Arrow to send it over to the Grouping Variable box.
1. Click Define Groups and enter 1 for Group 1 and enter 2 for Group 2. Click Continue.
10. Click OK and then copy and paste the output to the Word document.

    Problem Set 6.6: Independent Samples t Test

    Criterion: Identify IV, DV, and hypotheses and evaluate the null hypothesis for an independent samples t test.

    Data: Use the information from Problem Set 6.5.

    Instruction: Complete the following:

11.    Identify the IV and DV in the study.
12.    State the null hypothesis and the directional (one-tailed) alternative hypothesis.
13.    Can you reject the null hypothesis at α = .05? Explain why or why not.

Rationing Issues in Healthcare

The concept of rationing healthcare is dealt with on a daily basis. Healthcare rationing in the United States exists in various forms. Access to private health insurance is rationed based on price and ability to pay. Those not able to afford a health insurance policy are unable to acquire one, and sometimes, insurance companies prescreen applicants for pre-existing medical conditions and either decline to cover the applicant or apply additional price and medical coverage conditions. Access to state Medicaid programs is restricted by income and asset limits through a means test and to other federal and state eligibility regulations. Health maintenance organizations (HMOs) that commonly cover the bulk of the population restrict access to treatment via financial and clinical access limits.

Using the South University Online Library, find a current article (no more than two years old) on rationing issues in healthcare. The article should also be peer-reviewed.

Note: Peer-reviewed refers to articles reviewed and approved by authors' professional peers who are experts on the topic being discussed.

After reading your article, summarize its contents and the main theme discussed. Then, answer the following questions:

How is rationing defined and what criteria are offered to ration care?

Discuss and apply at least one of the major ethical theories to the issue and the ethical decision-making process to the issue.

What do you feel the impact of the issue in the article will be on the healthcare industry? What can be done to ensure rationing is done fairly?

Discuss the major codes of ethics of the stakeholders involved in the issue and how these codes will affect the decision-making process and the final decision.

Examine and discuss the impact that the issue and the final decision will have on the stakeholders involved.

Discuss any potential policy implications for the issue and the final decision.

Compile the summary and answers to the above questions in a 7- to 10-page Microsoft Word document.

Submission Details:

Support your responses with examples.

Cite any sources in APA format.

Name your document SU_HSC3000_W5_Project_LastName_FirstInitial.doc.

Submit your document to the Submissions Area by the due date assigned.