9. A 60 kg football receiver starts from rest, accelerating at a rate of 0.36 g’s for 1.42 seconds until he runs as fast as he can. A ball of mass 0.25 kg is thrown, and the player catches the ball 3.35 seconds after the play starts. If the ball is travelling at 16 m/s when the player catches it, (a) how far down field did the player catch it, (b) what will the player’s final speed be after catching the ball, (c) what are the kinetic energies of the ball and player separately before the catch, and (d) what is the kinetic energy of the ball – player system after the catch? (e) Compare your results of (c) and (d) and explain.
In: Physics
Childish Inc. (the "Company") is a unionized toys company with 1,100 employees that develops and sells children's toys in North America. The Company's factories and offices are located in Ontario and the Company is an Ontario-regulated corporation. The union was certified on January 20, 2020 to represent the Company's entire workforce. The union and the management entered into negotiations which are not going very well. The management started with a request to decrease wages by 3.5% explaining this is necessary to keep the Company competitive due to an increase in production line expenses. The union requested further explanation and breakdown of the increased expenses but did not get any. The union therefore objected the cut and proposed that the Company reduce expenses spent on the executive management meetings (food and accommodation) instead of cutting wages. The management refused to consider this as it believed it was the norm in the industry. The union then suggested a new formula for overtime pay and for extended health benefit plan to compensate for the wage cut. The management refused again to consider this proposal because they were concerned about its financial implications. The union requested more time to get back to the management with alternatives, but the management suspected the union may be doing this as a delay tactic. Each party believes the other party breaches their duty to bargain in good faith. Ultimately this deadlock results in a failure to reach a collective agreement. The parties try conciliation and fail to reach an agreement. The Minister of Labour issues a decision that a conciliation board will not be appointed. A strike vote is held with a majority vote in favour of a strike. 16 days pass. The Company hires replacement workers and continues with their clients' orders, and the union decides to go on a strike. The union sets up picket lines outside some big retail stores which sell Childish toys. Customers walking into the stores are asked to stop and sign a petition. The level of noise and traffic is very disturbing to many customers and store owners.
a) Discuss the legal arguments of both parties regarding the duty to bargain in good faith and potential remedies. [4 marks]
b) The picketing is unlawful. True/False [0.5 mark] Explain your answer [2.5 marks]
In: Operations Management
A new aerated sewage lagoon is required in a small town in 2020. In 2015, one was built on a similar site in a nearby city for $3 million.The new lagoon is 75% larger, and its power sizing exponent is 0.90. The cost index for 2015 is 180, whereas the one in 2020 is 400. Estimate the cost of new lagoon in 2020.
In: Economics
On July 23 of the current year, Dakota Mining Co. pays $7,412,400 for land estimated to contain 8,520,000 tons of recoverable ore. It installs machinery costing $1,278,000 that has a 10-year life and no salvage value and is capable of mining the ore deposit in eight years. The machinery is paid for on July 25, seven days before mining operations begin. The company removes and sells 436,250 tons of ore during its first five months of operations ending on December 31. Depreciation of the machinery is in proportion to the mine's depletion as the machinery will be abandoned after the ore is mined. Required: Prepare entries to record the following. (Do not round your intermediate calculations. Round "Depletion per ton" to two decimal places and round all other answers to the nearest whole dollar.)
(a) To record the purchase of the land.
(b) To record the cost and installation of machinery.
(c) To record the first five months' depletion assuming the land has a net salvage value of zero after the ore is mined.
(d) To record the first five months' depreciation on the machinery.
Note: Enter debits before credits.
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Note: Enter debits before credits.
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To record the first five months' depletion assuming the land has a net salvage value of zero after the ore is mined.
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Note: Enter debits before credits.
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To record the first five months' depreciation on the machinery.
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To record depreciation of the machine at December 31.
Journal entry worksheet
Note: Enter debits before credits.
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In: Accounting
Pranks, Inc. is a manufacturer of joke and novelty products for perpetrators of practical jokes. The corporation has paid several cash dividends throughout Year 6, the current year. It is also declaring a stock dividend to its stockholders as the calendar year-end approaches. You’ve been brought in as a consultant to assist with this process, and also to help determine whether some missing information can be determined before the distribution of the stock dividend is made. The company has two classes of stock: common stock and cumulative preferred stock.
You’ve been able to retrieve the following information so far:
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Number of common shares authorized |
800,000 |
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Number of common shares issued |
650,000 |
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Par value of common shares |
$20 |
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Par value of cumulative preferred shares |
$30 |
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Paid-in capital in excess of par-common stock |
$7,000,000 |
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Paid-in capital in excess of par-preferred stock |
$0 |
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Total retained earnings before the stock dividend is declared |
$33,500,000 |
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No treasury shares have been reissued. |
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| Total Cash | Preferred | Dividends | Common | Dividends | |||||
| Year | Dividends | Total | Per Share | Total | Per Share | ||||
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Year 1 |
40,000 |
40,000 |
0.20 |
0 |
0.00 |
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Year 2 |
72,000 |
72,000 |
0.36 |
0 |
0.00 |
||||
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Year 3 |
113,000 |
68,000 |
0.34 |
45,000 |
0.09 |
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Year 4 |
135,000 |
60,000 |
0.30 |
75,000 |
0.15 |
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Year 5 |
150,000 |
60,000 |
0.30 |
90,000 |
0.18 |
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Year 6 |
210,000 |
60,000 |
0.30 |
150,000 |
0.30 |
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The company declared a 3% common stock dividend on December 1, and would like you to compute the following pieces of missing information. The market value of the common shares is $25.00 on December 1, and is $32.00 on the actual distribution date of the stock, December 31.
Total paid-in capital before the stock dividend = ?
Total retained earnings before the stock dividend = 33,500,000
Total stockholders’ equity before the stock dividend = ?
Total paid-in capital after the stock dividend = ?
Total retained earnings after the stock dividend = ?
Total stockholders’ equity after the stock dividend = ?
Please help, I'm lost. How do I calculate each of these items?
In: Accounting
Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2018 rates were used for FUTA and SUTA.
Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers.
Example 5-5
Sutcliffe Company had taxable wages totaling $87,500 in 2019. During the year, the company paid some of its state contributions after the January 31, 2020, cutoff. The penalty for tardiness is shown in the following calculation of the firm's net FUTA tax for 2019:
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| State taxable wages | $87,500 | ||||||
| Sutcliffe's SUTA tax rate | × 5.4% | ||||||
| Sutcliffe's SUTA tax | $ 4,725 | ||||||
| Breakdown of Sutcliffe's SUTA tax payments: | |||||||
| Before 1/31/20—$3,000 × 100% credit | (3,000.00) | ||||||
| After 1/31/20—$1,725 × 90% credit | (1,552.50) | ||||||
| Amount of net FUTA tax | $ 697.50 | ||||||
| If the company had made timely payments of its state contributions, the amount of its net FUTA tax would have been reduced to $525, for a savings of $172.50, as follows: | |||||||
| Amount of gross FUTA tax ($87,500 × 6.0%) | $5,250.00 | ||||||
| Total taxable wages | $87,500 | ||||||
| Credit against tax | × 5.4% | ||||||
| Total credit | 4,725.00 | ||||||
| Amount of net FUTA tax ($87,500 × 0.6%) | $ 525.00 | ||||||
| $697.50 − $525.00 = $172.50 savings | |||||||
Example 5-6
Yeldon Company has a $70,000 federal and state taxable payroll and has earned a reduced state tax rate of 4 percent. If none of its state tax payments are timely, the FUTA tax calculation is as follows:
| Gross FUTA tax ($70,000 × 0.060) | $4,200 | ||
| Less 90% credit for state taxes paid late ($70,000 × 0.04 × 90%) | $2,520 | ||
| Less additional credit for state tax if rate were 5.4% [$70,000 × (0.054 − 0.04)] | 980 | ||
| Total credit | 3,500 | ||
| Net FUTA tax | $ 700 |
If Yeldon Company had made its SUTA payments before the due date of Form 940, the credit for the payments (4%) and the additional credit (1.4%) would have provided a total credit of $3,780 and a FUTA tax savings of $280.
Roofling Company paid wages of $319,600 this year. Of this amount, $193,900 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 4.3% for Roofling Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. Compute the following; round your answers to the nearest cent.
a. Amount of credit the company would receive
against the FUTA tax for its SUTA contributions
$
b. Amount that Roofling Company would pay to
the federal government for its FUTA tax
$
c. Amount that the company lost because of its
late payments
$
In: Accounting
The partnership contract for Hanes and Jones LLP provides that Hanes is to receive a bonus of 20% of net income (after the bonus) and that the remaining net income is to be divided equally. If the partnership income before the bonus for the year is $57,600, Hanes' share of this pre-bonus income is:
A. $28,800. B. $33,600. C. $34,560. D. $35,520. E. $38,40
In: Accounting
Brace, Inc., a regular corporation, owns 90% of West common stock. This year, Brace generated $60,000 taxable income before the dividend received deduction, including $10,000 dividend income from West. Brace's taxable income after special deductions is:
options:
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In: Accounting
A 32-year old male develops a severe full body rash after receiving penicillin. He is certain that he has never received this antibiotic in the past. Summarize the immunological reaction that is occurring in this patient, and discuss one hypothesis that would explain why the symptoms occurred when he never was prescribed the drug before.
In: Biology
Consider the equation uux + uy = 0 with the initial condition
u(x, 0) = h(x) = ⇢ 0 for x > 0
uo for x < 0, with uo< 0.
Show that there is a second weak solution with a shock along the line x = uo y / 2
The solution in both mathematical and graphical presentation before and after the shock.
In: Advanced Math