100 kg/hr of aqueous mixture containing 74 %wt of sucrose is cooled from 60 ˚C to 20 ˚C. Due to the decrease in temperature, some of the sugar precipitates out from the mixture as crystals and are subsequently removed via a separator unit.  In the separation of the crystals, for every 1 kg of crystals removed, 0.05 kg of the aqueous mixture will be removed together with the crystals.  Calculate the mass flow rate of the remaining saturated aqueous solution (in kg/hr).

Assume that the solubility of sucrose as a function of temperature in ˚C is given by the equation: %wt sucrose = 63.2 + 0.146T + 0.0006T2

4. Assume that the Graduation Rate is classified into 3 categories (Low, Medium, High) in the following way:

Low is considered to be a rate that is less than 0.66,

Medium is between 0.66 and less than 0.80, and

High is at least 0.80.

Assume that the Student-to-Faculty ratio is also classified into 3 categories:

Category 1: Up to 10 student-to-faculty ratio,

Category 2: between 11 and 18 student-to-faculty ratio

Category 3: greater than 18 student-to-faculty ratio

The following contingency table summarizes the categorized information :

Using these defined categories, determine if the student-to-faculty ratio is independent of the graduation rate. Test this at a 0.05 level of significance.

What is your conclusion?

e. Calculate Real GDP for 2007 and 2008 using the chain-weighted method.

f. Calculate the GDP deflator and inflation using Real GDP from part e.

The Kay company currently uses FIFO for inventory valuation. Their records for year ended June 30,2007 reflected:

July 1, 2006 inv 100,000 units at $7.50

Purchases during the year 400,000 units at 8.00

Sales during the year 350,000 units at $15

Expenses exclusive of income tax 1,290,000

cash balance on June 30,2006 250,000

income tax rate: 45%

The use of the LIFO method will result in an approximate tax expense for fiscal 2007 of:

During the period 1990–1998 there were 50 Atlantic hurricanes, of which 22 struck the United States. During the period 1999–2006 there were 75 hurricanes, of which 53 struck the United States.

• At α = 0.10, do the data support the hypothesis that the proportion of hurricanes that strike the United States is increasing? Follow and show the 7 steps for hypothesis testing.
• What assumption is required for this test? Show if the assumption is valid.  
• Verify with Minitab, by attaching or including the output.

I have figured out the risk premium and average risk premium for the question below. I'm having trouble figuring out what the standard deviation of the risk premium is. 2006 18.67 7.50 2007 9.01 7.16 2008 −39.83 2.80 2009 30.90 0.80 2010 20.56 0.92 The average risk premium is 4.03% but can't figure out how to calculate standard deviation of the risk premium.

Yes, an excel function will do.

Thank you.

THE COMPANY:

GESTION S.A., is a company whose activity is the commercialization of articles
several, aimed at the flower sector. Your average sales revenue is in order
of $ 7,000,000 annually. Statistically, the gross profit margin obtained in
this type of business is 27%.
Credit sales correspond to a quarter of its total sales. The condition
current, for credit sales it is 1/10, n / 30. Of those who make purchases on credit,
who take advantage of the discount for prompt payment represent 60% of total sales
on credit. The average collection on credit sales is 40 days.
As cover for possible unpaid credits, the company allocates 2% of sales to
credit. In the company's budget, 3.5% of sales are allocated to credit to
collection expenses.

THE SITUATION:
They are meeting, reviewing the situation of the company, Carlos Espinoza, General Manager
and Fernando Tapia, Financial Manager, and despite the excellent results of the
They are committed to increasing income.
Fernando made an exhibition to Carlos, in which he concludes that you cannot
increase revenue by increasing gross profit margin, so suggest how
alternative increase sales.
Carlos requests Ricardo Jácome, Commercial Manager, that until the next day,
Prepare and present a project that meets the following expectations:
Increase total sales by 20%; considering that, of the total sales, the
70% are cash, and that 75% of credit sales take advantage of the discount for
I'll pay soon.

THE PROPOSAL:
After the deadline for presenting the result, the three meet again and
Ricardo proposes the following:
• That the credit condition is 2/10, n / 40.
• That the average collection period of days reaches 60 days.
• That 5% be assigned to collection expenses.
• Allocate 4% of annual sales for bad loans.
Carlos listened carefully and at the end, he directed his gaze to where he was
Fernando, waiting for your comments.

THE QUESTION:
What will be Fernando's comment, is it financially convenient for the company
accept the proposal to change their credit policies in this way, knowing that the market
pay up to 12% on bank investments?
Explain your calculations and support the reason for your comment as if you were
Fernando.

Identifying and Analyzing Financial Statement Effects of Share-Based Compensation
Weaver Industries implements a new share-based compensation plan in 2014. Under the plan, the company's CEO and CFO each will receive non-qualified stock options to purchase 100,000, no par shares. The options vest ratably (1/3 of the options each year) over three years, expire in 10 years, and have an exercise (strike) price of $27 per share. Weaver uses the Black-Scholes model to estimate a fair-value per option of $18.  

(a) Use the financial statement effects template to record the compensation expense related to these options for each year 2014 through 2016.

Use negative signs with answers, when appropriate.

(b) In 2017, the company's stock price is $24. If you were the Weaver Industries CEO, would you exercise your options? Explain.

Because the stock price is per share, the Weaver CEO should exercise the options because she can immediately sell them for that amount.

Because the stock price is per share, the Weaver CEO can immediately recognize a gain of $3 per share by exercising the options.

Because the stock price is per share, no gain or loss would be recognized if the Weaver CEO exercises her options and immediately sold her shares.

Because the stock price is per share, the options are under-water (out of the money) and the Weaver CEO should not exercise the options.

(c) In 2019, the company's stock price is $46 and the CEO exercises all of her options. Use the financial statement effects template to record the exercise.

Capstone Case H: Cost-Effectiveness Analysis of Type II Diabetes

Diabetes is a major health problem, particularly for the millions of Americans with undiagnosed diabetes, for whom treatment and glycemic control could substantially reduce the onset of complications of this disease. The CDC Diabetes Cost-Effectiveness Group has published a number of articles based on cost-effectiveness analyses (CEA) using a sophisticated Markov simulation model. This probability- based model predicts the onset of diabetes in a hypothetical cohort of patients and follows them as they transition into the various disease states associated with complications and ultimately death. The first analysis (1998) estimates the cost-effectiveness of one-time opportunistic screening (i.e., done during routine contact with a health system). Two cohorts were used in this study, (1) a hypothetical population without diabetes assigned to either opportunistic screening or current clinical practice, and (2) a hypothetical cohort of 10,000 newly diagnosed diabetics who are followed for the development of major complications under the two screening alternatives. The second analysis (2002) estimates the cost-effectiveness of three interventions for the hypothetical cohort of 10,000 newly diagnosed diabetics: (1) intensive glycemic control; (2) intensive hypertension control; and (3) reduction in serum cholesterol. Hoerger and colleagues (2004) use the CDC Markov model to estimate the cost-effectiveness of two screening strategies: (1) diabetes screening targeted at those individuals with hypertension and (2) universal diabetes screening.

Questions

1. What is the difference between cost–benefit, cost-effectiveness, and cost–utility analysis?

2. What is the relationship between cost and effectiveness? Does more effectiveness always cost more money?

3. When doing CEA it is important to identify the perspective from which the analysis is conducted. In other words, from whose perspective are the costs and benefits recognized? What are the different perspectives? With the diabetes CEA, a single-payer perspective is assumed. What does this mean, and what kinds of costs are ignored?

4. What kinds of costs are usually included in a CEA? The diabetes CEA included screening costs, treatment costs, diabetes intervention costs, and diabetes complication costs. Under what category of costs would screening and treatments fall?

This week has focused on using several cost analysis tools to determine how well products contribute to a company’s profitability. However, all of these tools are internally used and not required to be published outside of an organization. Instead, external stakeholders rely on the three key financial statements reviewed in Unit 1:

• Income Statement
• Balance Sheet
• Statement of Cash Flows)

If a company’s CVP analyses showed it was not operating at break-even, where on the financial statements might one be able to see this impact (i.e., specific line items on the statements)?

As portfolio activities are to be self-reflective, please make sure to connect the portfolio assignment to:

• Your personal experiences
• Course readings and any external readings.
• Discussion forum posts or other course objectives that tie into your reflection.

The Portfolio Activity entry should be a minimum of 500 words and not more than 750 words. Use APA citations and references if you use ideas from the readings or other sources.