On a trip home during the summer break, you pay your Uncle Dave a visit at his record store. When you walk in, you notice there is not one single customer. “I have run this store since the 1980s,” Uncle Dave says with a sigh. “We were the first store in this whole town to sell compact discs! But now, it feels like we’re at least a decade or two behind the times. No one buys records anymore—or even CDs! I have thought about just closing down the store and retiring a little early. But I can’t stand the thought of doing that just yet. I wish there was some sort of new direction I could take things in.”

You explain to Uncle Dave that the best idea would be retooling his marketing plan. “Now, you know I don’t know anything about doing that,” he replies. “My business had always sold itself until just a few years ago. I had no need for marketing.” Suddenly, a light bulb goes off in your head. Since you’re studying business in school, why not put the skills you have learned to work by helping out Uncle Dave?

Before leaving, you tell Uncle Dave you will be working on a marketing plan for him. Write a professional 1-page (300-500 word) plan that addresses all four elements of the marketing mix:

• Product: What new products and/or services might Uncle Dave start to offer at his store, since—in his own words—no one buys records or CDs anymore?
• Price: Would lowering his prices help Uncle Dave? Or, for that matter, would raising them give him a slight boost?
• Place: Should he start using other channels for distribution, or positioning his products differently?
• Promotion: Are there any new IMS techniques that Uncle Dave might not be using, but should use? What target audiences may be unaware of his store and its offerings?

Detailed Instructions:
In a business setting, we are often asked to write a memo to communicate with internal and external professionals. Therefore, I felt it especially beneficial for you to practice writing a memo dealing with our managerial accounting concepts.

Background:

Currently, you work at Technology on Demand (TOD), which manufactures mobile technology such as flip phones, smartphones, notebooks, and smartwatches. The company slogan is Connection, Communication, and Coordination...access when and where you need it! You are a senior accountant in the accounting department and have been with the company for five years. Since the company's inception eight years ago, TOD has operated under a traditional costing system based on machine hours. Company growth has really taken off in the last three years. Michelle Dodd, the controller hired last year, is always open to new ideas. In fact, she welcomes communications to discuss how the company is doing and what, if anything, the company could or should be doing differently. This is your chance to make a good impression on the controller and management! It is your understanding that Brad Jones, the company CFO, has submitted paperwork for retirement. Therefore, there will be opportunities for people to move up or change positions within the company. You would have an interest in the controller position. You want to propose to the current controller the idea of evaluating TOD's costing system. Perhaps, it is time for a change. You briefly mention your idea to the controller. Michelle is excited about your initial comments and asks that you send her something in writing. The controller asks that you put your ideas in a memo to her only. In turn, she will consider and include you on more research/analysis for the two of you to present to the senior management of the company.

In consideration of the background, prepare a memo in a Word document to submit to the controller. Compare a traditional costing system with an Activity-Based Costing (ABC) system. Include the similarities, differences, advantages, disadvantages of the two costing systems. Why are you suggesting the costing system be evaluated now? What do you feel this could mean for the company?

Say It Ain't So! Is this the real thing?

David Ortega is the lead researcher for an upscale restaurant group hoping to add another chain that would compete directly with the upscale Smith and Wollensky restaurants (http://www.smithandwollensky.com). Smith and Wollensky is also considering opening a lesser priced “Grill.” David wants to learn what people are willing to pay for and what sacrifice can be made to deliver a satisfying if not luxurious experiences, and how can he create a unique experience at a lower price?

David decides a qualitative research approach will be useful. He wants to understand how the fine dining experience offers value and what intangibles create value for consumers. He uses a phenomenological approach, and the primary tool of investigation is conversational interviewing. He enters into casual conversations with businesspeople in the lounge of the Ritz Carlton by commenting on the wine he is sipping by saying, “It ain’t bad, but it’s hard to believe they get $14 for a glass of this stuff.”

Comments of the five consumers he conversed with are given verbatim (the comments are not given/included), and he decides to use a word count to try to identify the main themes. He hopes this will clarify the business problem and provide a better understanding of the total value proposition offered by restaurants, wines, hotels, and other products.

In no less than 5 sentences a paragraph, answer the following questions related to the problem.

Questions:

1. Comment on the research approach. Do you feel it was an appropriate choice?

2. [Ethics Question] David did not inform these respondents that he was doing marketing research during these conversations. Why do you think he withheld this information and was it appropriate to do so?

3. [Internet Question] Using the Internet, try to identify at least three restaurants that Smith and Wollensky competes with and three with whom the new S&W grill may compete.

4. Try to interpret the discussions above. You may use one of the approaches discussed in the text. What themes should be coded? What themes occur most frequently? Can the different themes be linked together to form a unit of meaning?

5. What is the result of this research? What should David report back to the restaurant group?

Assume that the following relationships were created in a database.

CUSTOMER (CustomerNumber, CustomerLastName, CustomerFirstName, Phone)

COURSE (CourseNumber, CourseTitle, TeachingMode, CourseCreationDate, Fee)

ENROLLMENT (EnrollmentID, CustomerNumber, CourseNumber, EnrollmentDate, AmountPaid)

Legend:
Primary Key

Foreign Key

Possible values

TeachingMode: PRE - Presencial, ONL - Online


Write the SQL (ORACLE) statements required to complete what is required below. Provide ONE instruction per request / question. Write your answers in the space provided. Identify each answer with the corresponding request / question number.

1. Create the CUSTOMER table include the constraints 
2. Create the COURSE table include the constraints 
3. Create the ENROLLMENT table include the constraints 
4. Create the sequence seqEnroll 
5. Insert a row in the CUSTOMER table. 
6. Insert a row in the COURSE table. 
7. Insert a row in the ENROLLMENT table. The primary key field is a substitute (Surrogate / Artificial) so it will use the sequence you created in statement 4. The transaction must belong to the CUSTOMER you created in # 5 and the COURSE you created in # 6. 
8. List customers in ascending alphabetical order by last name. Include the following information in this order: last name, first name and telephone number 
9. List all the courses that have the word Pastels in the title. Include all the data in the COURSE table. 
10. List all the courses the clients are enrolled in. Include the following data in this order: CustomerNumber, CourseNumber, and AmountPaid. 
11. List all courses that started on or before October 1, 2018. Include the following data in this order: CourseDate, CourseNumber, CourseTitle, Fee. 
12. Show for each client the total paid for classroom courses and total paid for online courses TeachingMode the total paid by each client. 
Show courses that are cheaper than the average price Use subquery and functions. 
13. List all course information if you have had at least ten clients enrolled in the past twelve months. It must work at any time, the twelve-month period will depend on the date the consultation is run. DO NOT USE SPECIFIC DATES. Use subquery and functions.

B) DML and SQL Query
For this DB Schema, answer the below questions:
Employee (Fname, Minit, Lname, Ssn, Bdate, Address, Sex, Salary, Super_ssn, Dno)
Department (Dname, Dnumber, Mgr_ssn, Mgr_start_date)

5. Delete from Employee table, those who have First name: James.
6. Delete from Employee table, those who have Salary more than 4000.
7. What happens if you try to delete one department?
8. Retrieve the data of all employee.
9. Retrieve the data of all male employee.
10. Retrieve the Fname, Lname of all male employee.
11. Retrieve the Fname, Lname and Salary of all employee
12. Retrieve the Fname, Lname and Salary of all employee with Salary more than 4000
13. Retrieve the Fname, Lname and Salary of all female employee with Salary more than 4000
14. Retrieve the Fname, Lname and Address of all female employee with Salary more than 4000 and Birthdate after 1-1-1990.
15. Retrieve the Address and Salary of all employee with Fname = John or James.
16. Retrieve the Address and Salary of all employee with Fname = John or Birthdate after 1-1-1990
17. Retrieve the Name and Number of all Departments
18. Retrieve the Name and Number of all Departments with Manager SSN=123456
19. Retrieve the Employee Fname, Lnameand Department number for all employees.
20. Retrieve the Employee Fname, Lnameand Department number and Department Name for all employees.
21. Retrieve the Employee Fname, Lnameand who works in Department name = Research
22. Retrieve the Employee Fname, Lnameand who works in Department name = Research and IT
23. Retrieve the Employee Fname, Lnameand who works in Department name = Research OR IT
24. Retrieve the Department Name ,Number , Manager SSN
25. Retrieve the Department Name ,Number , Manager SSN, Manager FName
26. Retrieve the Department Name, Manager SSN, Manager FName for departments with Manager Start Date > 1-1-2010
please write it in computer word not pin and thank you

General Instructions

Redstone Clayworks, Inc. is located in Sedona, Arizona and manufactures clay fire pits for patios. They are one of about two dozen firms around the world that manufacture and sell clay fire pits for retailers such as Home Depot, Lowe’s, Front Gate, and other upscale home product chains. There is virtually no product differentiation. A clay fire pit is a clay fire pit.

Assume that the world market demand and supply curves for clay fire pots intersects at $300 per unit.

The spreadsheet below gives some of Redstone’s production cost data. A template for the spreadsheet is provided in the Course Materials.

Add columns to show, respectively, average fixed cost (AFC), average variable cost (AVC), average total cost (ATC), and short-run marginal cost (SMC). Then, add columns to show, respectively, total revenue (TR), marginal revenue (MR), total profit, average profit, and profit margin.

Place your completed spreadsheet in the Drop Box,and use it to answer questions 1-7. Your spreadsheet and calculations are worth 15 points and count as 500 words toward your word count requirement.

Your spreadsheet must include formulas showing how you arrived at the calculations. As an alternative, you may also submit a document showing your step-by-step calculations for each of the cells. You will not receive credit if you do not show your work using one of these two methods.

For Questions 2, 4, and 5, be sure to employ both of the General Rules for Implementing the Output Decision in your explanations.

A detailed explanation should be given for each question.

Factory Closing Decision

The Dough Knot Corporation bakes breads, pastries, cookies and every other baked good imaginable. The company has a number of factories around the world, including the LACC Cookie Factory, which makes... cookies.

Michael Schrute is the factory manager of the LACC Cookie Factory but also serves as the regional production manager for the company. His budget as the regional manager is charged to the LACC Cookie Factory.

Schrute has just heard that The Dough Knot has received a bid from an outside vendor to supply the equivalent of the entire annual output of the LACC Cookie Factory for $34 million. Schrute was astonished at the low outside bid because the budget for the LACC Cookie Factory’s operating costs for the upcoming year was set at $50.3 million. If this bid is accepted, the LACC Cookie Factory will be closed down.

The budget for LACC Cover’s operating costs for the coming year is presented below.

*Fixed corporate expenses allocated to factories and other operating units based on total budgeted wage and salary costs.

Additional facts regarding the factory’s operations are as follows:

A. Due to LACC Cookie’s commitment to use high-quality ingredients in all of its products, the Purchasing Department was instructed to place blanket purchase orders with major suppliers to ensure the receipt of sufficient materials for the coming year. If these orders are canceled as a consequence of the factory closing, termination charges would amount to 25% of the cost of direct materials.

B. Approximately 400 factory employees will lose their jobs if the factory is closed. This includes all of the direct laborers and supervisors as well as the plumbers, electricians, and other skilled workers classified as indirect factory workers. Some would be able to find new jobs while many others would have difficulty. All employees would have difficulty matching LACC Cookie’s base pay of $18.80 per hour, which is the highest in the area. A clause in LACC Cookie’s contract with the union may help some employees; the company must provide employment assistance to its former employees for 12 months after a factory closing. The estimated cost to administer this service would be $1.6 million for the year.

C. Some employees would probably choose early retirement because The Dough Knot has an excellent pension plan. In fact, $2.5 million of the annual pension expense would continue whether LACC Cookie is open or not.

D. Schrute and his staff would not be affected by the closing of LACC Cover. They would still be responsible for administering three other area factories.

E. If the LACC Cookie Factory were closed, the company would realize about $3.3 million salvage value for the equipment and building. If the factory remains open, there are no plans to make any significant investments in new equipment or buildings. The old equipment is adequate and should last indefinitely.

Required:

The Dough Knot Corporation plans to prepare a financial analysis that will be used in deciding whether or not to close the LACC Cookie Factory. Management has asked you to identify:

1. Without regard to costs, identify the advantages to Dough Knot Corporation of continuing to operate LACC Cookie Factory (200 word minimum).

2. The annual budgeted costs that are relevant to the decision regarding closing the factory.

3. The annual budgeted costs that are not relevant to the decision regarding closing the factory.

4. Any nonrecurring costs that would arise due to the closing of the factory. Looking at the data you have prepared above,

5. Calculate the financial advantage (disadvantage) of closing the factory.

6. Should the factory be closed? Explain your calculations and support your argument. It’s your job to convince the CEO of your decision (500 words minimum).

(Part of your score will be based on your ability to argue your strategy. You may come to the correct numerical calculation, but if you cannot convey your message your recommendation will fall flat with the CEO. The word minimums refer to #1 and #6. For questions 2-5, you should show your calculations and support your argument, as if you were making a presentation to management.)

Henry told us in his guide to the Institutional Framework of Taxation in Australia that the Australian Taxation System is one of the most complex in the world and is made up of approximately 125 taxes including taxes such as Income Tax, Capital Gains Tax, Fringe Benefits Tax and Goods and Services Tax just to name a few. He also mentioned that there are many different organisations that play different and varied roles within this system to ensure its integrity and all Australians are equally treated with equity. The Australian Taxation System is embedded in the way of life for all Australian taxpayers, we pay tax on our income, we pay tax when we purchase goods and use services, we pay tax when we sell assets and this is just to name a few but in return the Government provides services and benefits e.g. hospitals, schools, defence, and financial assistance to those in need etc. As we know the government relies very heavily on the revenue from taxation to be able to finance its activities and services it offers to the public and reforms and reviews on taxation are often a focus of governments. There has been a lot of media attention lately on the extraordinary powers that the Commissioner of Taxation and the Australian Taxation Office (ATO) has and to whether they are in some way abusing that power in their dealings with small business taxpayers and individuals. There has been a call for an inquiry into the ATO resulting from a number of complaints by taxpayers. The ABC 4Corners programme also released a documentary on this topic in April 2018 and it would be advisable for you to view this as part of your research into the topic

This assessment requires you to review this topical area of taxation (Australian Taxation Office, their powers and are they abusing them) which has been playing out in the media for a number of months now as per Part 1 and Part 2 below.

Part One

Review Australian newspapers such as the West Australian, Financial Review, The Australian, Sunday Times and various others for articles on the area mentioned above. You need to find 10 newspaper articles (these may also be online articles) which will be handed in with your assignment. The articles should be from 2017 or 2018 only. If you do not have access to Australian Newspapers then you may use the Factiva Database within the Curtin Library. A factsheet on how to use this database and a short video presentation is included in the assessment link for this assignment on the Blackboard. These newspaper articles must be scanned or saved as PDF files and uploaded to the Blackboard in the appropriate area within the assessment tab. Please Note we will not accept links to the articles.

Part Two

After reading newspapers and journal articles and using wider research platforms such as the Taxation Administration Act 1953, Australian Taxation Office webpage, journal articles etc on the subject of Powers of the ATO and the perceived abuse of those powers you should be able to form an opinion to whether the ATO in your view are abusing their powers in relation to small businesses and individual taxpayers.

For this area of the assessment you need to explain

a)    What are the ATO powers and where do they come from?

b)    How is the Government dealing with the issues that have arisen from the recent media backlash on the perceived abuse of powers by the ATO?

c)    What is the ATO doing going forward to ensure that they have the Australian public’s confidence again?

d)   What is your opinion on the issue, do you think the ATO are just doing their job and should use whatever power they have at their disposal to collect revenue which is their main job for the Government. Or are you of the opinion that they have too much power and it should be diluted. Do you consider their actions to be abusive? This area is based about your opinion so you need to ensure that you give us your own personal views of the topic and not a summary of the articles you have collected in part one of the assessment task.

The requirements of the assignment for part two is to produce a 1500 word essay on your opinion of this topic which should be based on your findings from the Australian newspapers you have collected and any other research you may want to undertake, please do not just provide a detailed summary of the articles you have included in Part 1

The word limit does not take into account the cover page or references and we will allow an excess of 10%.

You must reference the essay using AGLC3 and a bibliography at the end indicating materials read/used is also required.

Write a class FinancialAidApplicant which describes an applicant for financial aid and will be used by a financial aid officer.

Qualification is based on annual household income and the number of people in the household. If the household income is less than $20,000, the applicant automatically qualifies regardless of how few people are in the household. If the household income is at least $20,000 but at most $60,000 and there are 4 or more people in the household, the applicant qualifies. If the household income is more than $60,000 but at most $150,000 and there are 6 or more pWrite a class FinancialAidApplicant which describes an applicant for financial aid and will be used by a financial aid officer. Qualification is based on annual household income and the number of people in the household. If the household income is less than $20,000, the applicant automatically qualifies regardless of how few people are in the household. If the household income is at least $20,000 but at most $60,000 and there are 4 or more people in the household, the applicant qualifies. If the household income is more than $60,000 but at most $150,000 and there are 6 or more people in the household, the applicant qualifies. For all other cases, the applicant does not qualify. A tester program is provided to you in Codecheck, but there is no starter code for class FinancialAidApplicant. You should declare static constants for the numbers mentioned above.

The class has a constructor that takes a String, a double, and an int as parameters

• public FinancialAidApplicant(String name, double income, int numberOfPeople) It also has four methods:

• public String getName() Gets the applicant's name.

• public void setNumberOfPeopleInHousehold(int people) Sets number of people in the household

• public void setHouseholdIncome(double income) Sets a new household income

• public boolean qualifies() Returns true if the applicant qualifies and false otherwise

For the draft, provide a stub for method qualifies to return false and implement all others. Method qualifies should have one if-else if-else statement instead of multiple if statements. Codecheck link for 6A draft Codecheck link for 6A final 6B Create a Java application NumberLoops to practice loops. The draft has one loop to calculate a product and the final will add another loop to print integers in a required format. There is no starter code for the problem. Draft Use a Scanner to input an integer then compute and display the product of all positive integers that are less than the input number and multiple of 3. If no numbers satisfy the conditions, then print out 1 for the product. Use a double for the product to avoid overflow and print out it without any decimal digits using the format specifier “%.0f”. Numbers 1 and 3 are allowed for the draft and will not be considered as magic numbers. Sample run Enter an integer: 36 The product is 7071141369600. Final After printing out the product, enter another integer then print out all non-negative integers less than the input integer, starting with 0. Print one space after each integer and one additional space before an integer if it is less than 10. Print 10 integers per row, except the last row which may have less than 10 integers. In addition to 1 and 3, numbers 9 and 10 are allowed for the final and will not be considered as magic numbers. The remainder operator (%) will help you here to decide when to call println() to go to the next line. Use only one loop. Do not use nested loops.

Sample run Enter an integer: 36

The product is 7071141369600.

Enter another integer: 36

0 1 2 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18

19 20 21 22 23 24 25 26 27 28 29

30 31 32 33 34 35

Codecheck link for 6B draft Codecheck link for 6B final 6C Write a class called Name.

A tester program is provided in Codecheck, but there is no starting code for the Name class.

The constructor takes a String parameter representing a person's full name. A name can have multiple words, separated by single spaces.

The only non-letter characters in a name will be spaces or -, but not ending with either of them.

The class has the following methods. • public String getName() Gets the name string.

• public int consonants()

Gets the number of consonants in the name. A consonant is any character that is not a vowel, the space or -. For this problem assume the vowels are aeiou. Ignore case. "a" and "A" are both vowels. "b" and "B" are both consonants. You can have only one if statement in the method and the if condition cannot have either && or ||. Do not use the switch statement, which is basically the same as an if statement with multiple alternatives. Hint: call method contains().

• public String initials()

Gets the initials of the name. Do not use nested loops for the method. Hint for initials(): Each word after the first is preceded by a space. You can use the String method indexOf (" ", fromIndex) to control a while loop and to determine where a new word starts. This version of indexOf() returns the index of the first space starting at the fromIndex. The call of indexOf (" ", fromIndex) returns -1 if the space is not found in the string. Remember that the name does not have 2 consecutive spaces and does not end in a space.eople in the household, the applicant qualifies. For all other cases, the applicant does not qualify. A tester program is provided to you in Codecheck, but there is no starter code for class FinancialAidApplicant. You should declare static constants for the numbers mentioned above.

The class has a constructor that takes a String, a double, and an int as parameters

• public FinancialAidApplicant(String name, double income, int numberOfPeople) It also has four methods:

• public String getName() Gets the applicant's name.

• public void setNumberOfPeopleInHousehold(int people) Sets number of people in the household

• public void setHouseholdIncome(double income) Sets a new household income

• public boolean qualifies() Returns true if the applicant qualifies and false otherwise For the draft, provide a stub for method qualifies to return false and implement all others. Method qualifies should have one if-else if-else statement instead of multiple if statements.

Codecheck link for 6A draft Codecheck link for 6A final 6B Create a Java application NumberLoops to practice loops. The draft has one loop to calculate a product and the final will add another loop to print integers in a required format. There is no starter code for the problem. Draft Use a Scanner to input an integer then compute and display the product of all positive integers that are less than the input number and multiple of 3. If no numbers satisfy the conditions, then print out 1 for the product. Use a double for the product to avoid overflow and print out it without any decimal digits using the format specifier “%.0f”. Numbers 1 and 3 are allowed for the draft and will not be considered as magic numbers. Sample run Enter an integer: 36 The product is 7071141369600. Final After printing out the product, enter another integer then print out all non-negative integers less than the input integer, starting with 0. Print one space after each integer and one additional space before an integer if it is less than 10. Print 10 integers per row, except the last row which may have less than 10 integers. In addition to 1 and 3, numbers 9 and 10 are allowed for the final and will not be considered as magic numbers. The remainder operator (%) will help you here to decide when to call println() to go to the next line. Use only one loop. Do not use nested loops. Sample run Enter an integer: 36 The product is 7071141369600. Enter another integer: 36 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Codecheck link for 6B draft Codecheck link for 6B final 6C Write a class called Name. A tester program is provided in Codecheck, but there is no starting code for the Name class. The constructor takes a String parameter representing a person's full name. A name can have multiple words, separated by single spaces. The only non-letter characters in a name will be spaces or -, but not ending with either of them. The class has the following methods. • public String getName() Gets the name string. • public int consonants() Gets the number of consonants in the name. A consonant is any character that is not a vowel, the space or -. For this problem assume the vowels are aeiou. Ignore case. "a" and "A" are both vowels. "b" and "B" are both consonants. You can have only one if statement in the method and the if condition cannot have either && or ||. Do not use the switch statement, which is basically the same as an if statement with multiple alternatives. Hint: call method contains(). • public String initials() Gets the initials of the name. Do not use nested loops for the method. Hint for initials(): Each word after the first is preceded by a space. You can use the String method indexOf (" ", fromIndex) to control a while loop and to determine where a new word starts. This version of indexOf() returns the index of the first space starting at the fromIndex. The call of indexOf (" ", fromIndex) returns -1 if the space is not found in the string. Remember that the name does not have 2 consecutive spaces and does not end in a space.