What is evolutionary psychology? What basic ideas about human development are proposed by evolutionary psychologist?

What is bonding? How is it linked to child out come?

What changes Characte puberty?

“To understand what causes the business cycle, leading variables alone are of interest. Coincident and lagging variables merely display the consequences of changes in the economy.”

Do you agree with the statement above? Explain.

1-general information about the important of tourism sector to Oman economy.

2-tracing changes over the past years of tourism sector to Oman economy.

3-suggesting future development.

Please describe the overall mechanism for DNA polymerase function as discussed in class. What is the role of conformational changes in insuring substrate specificity? Do DNA polymerases share a universally conserved mechanism?

Which entity (not including transportation or shipping companies) in the distribution channel is most important today and why? What changes are happening to companies in that area? I expect you to reference the concepts in the chapter.

“Changes in demand have different effects on profit over different time horizons (short run versus long run)”. Explain this phenomenon using an example of a demand increase or a demand decrease.

Fill out Financial Statement Effects Template based on the following information:

1. In early July 2003, a consulting engineer delivered the prototypes of the Chemalite that he had been developing, and he was paid a total of $23,750.

2. During the six months from July to December 2003, Chemalite sold $754,500 of its product. The largest single purchaser, the auto parts distributor with whom Peterson had negotiated, still owed Chemalite, Inc., $69,500. All other customers’ accounts were paid in full by year- end.

3. Additional chemicals and plastics were purchased for a total of $175,000. All of these purchases were paid for in cash.

4. Chemalite, Inc., spent $22,500 on television and trade journal advertising to introduce the product.

5. During the six months ended December 31, 2003, the company expended $350,000 on direct manufacturing labor and on manufacturing-related overhead (rent, utilities, supervisory labor). An additional $80,000 was spent on corporate salaries and other corporate expenses.

6. In early July, a further $150,000 was spent on machinery to be used in the production of Chemalites.

7. During the period, the company had borrowed $50,000 for a short time and repaid the loan by year-end. The interest paid on the loan amounted to $750.

In preparing his state-of-the-corporation report, Alexander noted with some anxiety that the company’s bank balance had fallen a further $117,000 from the $230,000 reported in June to only $113,000. It bothered him because he believed that the company was really doing quite well, and he failed to understand why the bank account did not appear to reflect this condition. In surveying the cash outflows incurred by Chemalite, Inc., over the entire year, he noted the following:

1. The machinery used in the production of the Chemalites was general purpose machinery, not restricted to Chemalite production, that might reasonably be expected to last for 10 years—six months of which had already passed.

2. There was still a stock at December 31 of $55,000 worth of plastics and chemicals in the warehouse; however, there were no finished or partially finished Chemalites at yearend.

3. Although the patent that the company had acquired from Alexander had a legal life of 20 years, he expected competitors to develop equivalent products that did not use the patented technique in about five years.

4. Alexander was quite confused by the worth of the prototypes. They had directly resulted in the development of the product the company was presently selling, so perhaps their value had actually increased over the last six months of 2003.

5. The committee organizing The Olympic Games, Athens 2004, had placed a firm order with the company for 60,000 Chemalites at a price of $1.50 each. It was their intention to give a Chemalite to each person at the opening ceremony of the 2004 Olympic Games and to have athletes and fans light their Chemalites, symbolic of the Olympic flame.

READ AND SUMMARIZE THE FINDINGS ABOUT THE DIFFERENCES OF IFRS AMONG COUNTRIES:

We present an index that can be used to distinguish between countries according to their institutional setting for the audit of financial statements and the enforcement of

compliance with accounting standards. The pursuit of comparable financial reporting and adoption of IFRS has highlighted differences in institutional setting between

countries that may influence the quality of IFRS reporting (Ball, 2006; Brown, 2011). The role of audit and accounting enforcement is arguably crucial to the application

of IFRS. The IFRS Foundation’s staff has supported calls by the World Bank for an international infrastructure to support the application of IFRS, emphasising that accounting quality is not a function of accounting standards alone (Hegarty et al., 2004;IASB, 2012). With the development of cross-country IFRS studies, researchers need

effective proxies to control for differences between countries in their institutional setting.

Our index represents a first attempt at ranking countries specifically on factors affecting the strength of audit and the level of enforcement activities relating to We present an index that can be used to distinguish between countries according to their institutional setting for the audit of financial statements and the enforcement of compliance with accounting standards. The pursuit of comparable financial reporting and adoption of IFRS has highlighted differences in institutional setting between countries that may influence the quality of IFRS reporting (Ball, 2006; Brown, 2011).

The role of audit and accounting enforcement is arguably crucial to the application of IFRS. The IFRS Foundation’s staff has supported calls by the World Bank for an

international infrastructure to support the application of IFRS, emphasising that accounting quality is not a function of accounting standards alone (Hegarty et al., 2004;IASB, 2012). With the development of cross-country IFRS studies, researchers need effective proxies to control for differences between countries in their institutional setting.

Our index represents a first attempt at ranking countries specifically on factors affecting the strength of audit and the level of enforcement activities relating to 16 has double the enforcement activity of a country scoring 8, although that is the literal interpretation of the numbers. Our aim is to provide a ranking of countries on enforcement in 3 years, using the index numbers to do so. At best, we can show how countries are positioned relative to their peers and how their position has changed over the study period. Nevertheless, our index improves on other indices by capturing, directly, differences between countries in their audit environments and enforcement of financial reporting requirements during a watershed period. Preliminary analysis supports this view.

There are many research opportunities to employ the index we present. For example, studies continue to address important questions about the consequences of adopting IFRS, often by considering the effect of the change of standards on the quality of financial statements or capital market outcomes. As another example, our index should be useful when the design of a study requires a measure of differences in the likelihood a country is monitoring compliance with accounting standards,including IFRS, and taking action on cases of non-compliance

PARTE I: Bonos por pagar

A continuación, se presenta una porción de la tabla de amortización relacionada con la emisión de unos bonos de 20 años de la Empresa Zeroz (NO TIENE QUE COMPLETAR LA TABLA). Los bonos fueron emitidos el 1 de enero del 2004. Los bonos pagan intereses dos veces al año en julio 1 y enero 1. La fecha de vencimiento es el 1 de enero de 2024. Al momento de la emisión, la empresa no incurrió en ningún costo incidental (asuma que los costos de emisión fueron cero). La empresa cierra libros el 31 de diciembre de cada año.

REQUERIDO: Basándose en la información provista   

1. Indique el principal (maturity value) de los bonos.

2. Determine el precio de emisión (issuance price) de los bonos el 1 de enero de 2004.

3. ¿Qué método de amortización está utilizando la empresa? Explique brevemente como lo determinó.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            

4. Determine la tasa de interés semestral establecida o de cupón (coupon or stated interest rate).

5. Determine el valor en los libros del bono (book value or carrying amount) que se informará en el Estado de Situación Financiera para el periodo que termina el 30 de junio de 2023.

6. Determine la tasa de interés semestral de mercado al 1/1/04 cuando se emitieron los bonos (effective interest rate).

7. Determine el saldo de la Porción Corriente de la Deuda a Largo Plazo (Current Maturity of Long-Term Debt) que se informará en el Estado de Situación Financiera para el periodo que termina el 31 de diciembre de 2022.

8. Determine el gasto de interés que se informará en el Estado de Ingresos y Gastos para el año que termina el 31 de diciembre de 2023.

1. Haga las entradas de diario necesarias (journal entries) al 31/12/23 y el 1/1/24.