Classify the following as cross-section or time-series data.

Food bill of a family for each month of 2015

Number of accidents each year in Dallas from 2000 to 2015

Number of supermarkets in each of 40 cities as of December 31, 2015

Gross sales of 200 ice cream parlors in July 2015

Information:

YEAR NET INCOME PER BOOKS ERROR IN ENDING INVENTORY

2013 75000 2000 OVERSTATEMENT

2014 54000 2800 UNDERSTATTEMENT

2015 96000 1900 OVERSTATEMENT

No corrections were made in any year, compute the correct income for each of the three years 2013, 2014, AND 2015 (show calculations)

Create a business operations plan that reflects the operations management of a healthcare business unit that you are familiar with and focus on its (process engineering, the optimization of deliverables, and the logistics and supply chain management for the business unit). Consider what your recommendations would be to improve the unit’s performance.The paper should be (1500-2000) words.

The signal output from a certain process in an industry is described by the following equation

h (t) = 5 cos 2π1000 t + 7 cos 2π 2000 t + 2 cos 2π 3000 t.

Suggest any two remedial measures to avoid any problems that occurred during the

reconstruction process.

What do you think are the possible major tensions that exist when a pharmaceutical firm forms an alliance with a biotechnology firm?

How would you try to address those tensions?

Identify different challenges that exist for maintaining or strengthening an ongoing alliance versus beginning a new relationship.

1750-2000 words

Calculating 'Cash flows at the start'

Dreamtime Jewellers Limited (DJL) is a small network of jewellery stores and DJL is considering building a new store. The new store costs $2.5 million and managers plan to partly fund the store with a $1 million five-year bank loan.

In addition, DJL must spend $150,000 on excavation before they build the new store. Because this expense will reduce the new store’s profitability, managers have suggested that the excavation expense be spread out equally over the five-year analysis period.

The ATO states that excavation qualifies as a business expense in the year incurred. DJL has already spent $100,000 conducting market research to determine the most lucrative location for a new store.

If the directors approve the new store DJL anticipates that it will require an additional $400,000 of inventory today on top of the existing level of $1.5 million, and accounts payable will increase by $270,000. The accounts receivable balance will increase from the current level of $5.4 million to $6.2 million if the new store proceeds.

DJL must dispose of $120,000 of redundant jewellery equipment today if the new store is approved. The equipment initially cost $300,000 four years ago and is fully depreciated for tax purposes. Assume the company tax rate is 30%.

What are the 'cash flows at the start'?

[Describe and list separately each cash flow and the corresponding amount on a new line, as in lecture and tutorial examples.]

Janine is a wholesale yarn salesperson working the northeastern US. Her territory covers all of Pennsylvania, New York, New Jersey, Washington, D.C., and Ohio. She lives in Harrisburg, PA with her husband and three children. Janine enjoys her job and loves being out on the road and meeting yarn shop owners and knitters. However, her employer, White Mountain Yarns, requires her to drive to Detroit for a monthly staff meeting; maintain an office outside of her home; complete redundant paperwork due to outdated systems; and often sets her store visit schedule in a way that results in a lot of backtracking, all of which cut into the time she has to build rapport with store owners and individual buyers of the products. The company also doesn't let her hold virtual client meetings, even though clients want them and they would save considerable time and money. Janine is one of the top 5 salespeople and her customers rave about her, however the company is making her job difficult. She doesn't want to quit her job, but many of the antiquated aspects have led her to consider either quitting or asking to be cut back to part time so she can have a better work life balance. Using the concepts, write up a proposal to redesign and/or enrich Janine’s job.

Blackberry Corporation sold $2,500,000 of 10 year 8% bonds on January 1, 2018.  The bonds were dated January 1, 2018 and pay interest on July 1 and January 1.  Blackberry uses the straight-line method to amortize and bond premium or discount.  Blackberry’s year end is December 31.

Instructions:

a.         Prepare all the necessary journal entries to record the issue of the bonds and bond interest expense for 2018, assuming:

            1.         that the bonds sold at 100 (face value)

            2.         that the bonds sold at 103

            3.         that the bonds sold at 96

b.         Show what the Balance Sheet would look like on December 31, 2018 for each bond issue.