Although mutations in the coding region of a genes can lead to changes in protein sequence (non-synonomous, nonsense, frameshift) there are plenty of mutations in non-coding regions within the genome that can alter how gene are expressed. In the scenarios below, please indicate what non-coding regions might contain a SNP (Single Nucleotide Polymorphism) mutation, and how this SNP mutation might lead to the given scenario: a. no transcription occurs for a particular gene b. Transcription occurs, but the mRNA is shorter than normal (by 100 bp) c. Transcription occurs, but the mRNA is longer than normal (100 bp longer)

Franchised businesses are more successful. Then why do certain people prefer to start their own businesses? Take the example of a Pizza Place for instance. (Hint- I know a pizza place in my neighborhood that withstood the onslaught from growing franchises; you can also use non-pizza business that you know which is not franchised). Franchised businesses, in general, are more successful than non-franchised ones. Why so?: Discuss a franchise that you may be interested in buying with a proper defense.

Compare a franchised business versus non-franchised business using an example.

At 31 July 20X6, Helios International had non-current assets which had cost $310,000. At the same date, the accumulated depreciation on the assets was $120,000. The company had not disposed of any non-current assets during the year to 31 July 20X7, but acquired an asset at a cost of $79,200 on 1 January 20X7. Helios International depreciates non-current assets at a rate of 25% per annum. What is the company’s depreciation charge for the year to 31 July 20X7 using:

a. The straight line method

b. The reducing balance method Assume that depreciation is charged from the first year of acquisition.

When preparing a statement of cash flow using the indirect method, I know we start with the net income amount from the income statement and make adjustments to non cash expenses such as depreciation and amortization. My question is, why is cost of goods sold not included in these non cash expenses? It is a non-cash expense, is it not? A customer could purchase an item on credit, and we would debit cost of goods sold without any cash exchanging hands. So why do we leave this number alone when making adjustments to net income using the indirect method?

One of the problems with non-verbal language is that it is difficult to interpret. You are giving a presentation to your associates at work (or classmates in class) and you observe the following non-verbal behavior in your audience members.

One associate/student is writing the entire time you are talking.

One associate/student is smiling although you are talking about a serious issue.

One associate/student has his/her eyes closed.

Discuss three possible interpretations of each non-verbal behavior and analyze how each interpretation would influence the speaker’s evaluation of audience feedback/change.

Physician Payments: Relative Value Units

Last week we learned the calculation of payments for physician services.P

RVU Information

2012:    Code 44389 Work 3.13; PE (Non Facility) 8.4; PE (Facility) 1.91; MP 0.49

               Code 58800 Work 4.66; PE (Non Facility) 4.12; PE (Facility) 3.56; MP 0.79

               Code 13100 Work 3.17; PE (Non Facility) 5.56; PE (Facility) 3.28; MP 0.50

Conversion Factor   $34.0376    

GPCI Information.

2012:    Work GPCI: 0.998         PE GPCI: 0.981                MP GPCI: 0.619

II.   Budget Neutrality Though a committee of physicians set the RVU (work, practice expense, and malpractice) values (and consequently can inflate physician payments by continuously increase the RVU values), CMS is required to control overall expenditures. Search online for information on “Budget Neutrality” for physician RVU based payments from Medicare and provide a brief summary of how Medicare can control its physician costs.

Suppose that Stillwater Designs has two classes of distributors: JIT distributors and non-JIT distributors. The JIT distributor places small, frequent orders, and the non-JIT distributor tends to place larger, less frequent orders. Both types of distributors are buying the same product. Stillwater Designs provides the following information about customer-related activities and costs for the most recent quarter:

Required:

1. Calculate the total revenues per distributor category, and assign the customer costs to each distributor type by using revenues as the allocation base. Selling price for one unit is $150. Round calculations to the nearest dollar.

2. Conceptual Connection: Calculate the customer cost per distributor type using activity-based cost assignments. Round the interim calculations to the nearest dollar.

For non JIT distributors by how much can the price be decreased without affecting customer profitability? Round your answer to the nearest cent.

$ per unit

Part A
In late 2017, the Nicklaus Corporation was formed. The corporate charter authorizes the issuance of 4,000,000 shares of common stock carrying a $1 par value, and 1,000,000 shares of $5 par value, noncumulative, nonparticipating preferred stock. On January 2, 2018, 2,000,000 shares of the common stock are issued in exchange for cash at an average price of $10 per share. Also on January 2, all 1,000,000 shares of preferred stock are issued at $20 per share.

Required:
1. Prepare journal entries to record these transactions. (1/2 Record issue of common shares. 1/2 Record issue of preferred shares.)
2. Prepare the shareholders' equity section of the Nicklaus balance sheet as of March 31, 2018. (Assume net income for the first quarter 2018 was $1,350,000.)

Part B
During 2018, the Nicklaus Corporation participated in three treasury stock transactions:

On June 30, 2018, the corporation reacquires 160,000 shares for the treasury at a price of $12 per share.

On July 31, 2018, 30,000 treasury shares are reissued at $15 per share.

On September 30, 2018, 30,000 treasury shares are reissued at $10 per share.

Required:
1. Prepare journal entries to record these transactions. (6/30 Record acquisition of treasury stock. 7/31 Record the reissuance of 30,000 treasury shares on July 31st. 9/30 Record the reissuance of 30,000 treasury shares on September 30th.)
2. Prepare the Nicklaus Corporation shareholders' equity section as it would appear in a balance sheet prepared at September 30, 2018. (Assume net income for the second and third quarter was $2,800,000.)

Part C
On October 1, 2018, Nicklaus Corporation receives permission to replace its $1 par value common stock (4,000,000 shares authorized, 2,000,000 shares issued, and 1,900,000 shares outstanding) with a new common stock issue having a $.50 par value. Since the new par value is one-half the amount of the old, this represents a 2-for-1 stock split. That is, the shareholders will receive two shares of the $.50 par stock in exchange for each share of the $1 par stock they own. The $1 par stock will be collected and destroyed by the issuing corporation.

On November 1, 2018, the Nicklaus Corporation declares a $0.10 per share cash dividend on common stock and a $0.27 per share cash dividend on preferred stock. Payment is scheduled for December 1, 2018, to shareholders of record on November 15, 2018.

On December 2, 2018, the Nicklaus Corporation declares a 2% stock dividend payable on December 28, 2018, to shareholders of record on December 14. At the date of declaration, the common stock was selling in the open market at $10 per share. The dividend will result in 76,000 (0.02 × 3,800,000) additional shares being issued to shareholders.

Required:
1. Prepare journal entries to record the declaration and payment of these stock and cash dividends. (10/1 Record the entry for the 2-for-1 stock split. 11/1 Record declaration of cash dividend for common shares and preferred shares.. 11/15 Record the entry on date of record.. 12/1 Record payment of cash dividend for common shares and preferred shares. 12/2 Record declaration of common stock dividend. 12/28 Record distribution of common stock dividend.)

2. Prepare the December 31, 2018, shareholders' equity section of the balance sheet for the Nicklaus Corporation. (Assume net income for the fourth quarter was $2,300,000.)
3. Prepare a statement of shareholders' equity for Nicklaus Corporation for 2018.

Write a paragraph on Butchart Garden in British Columbia, Canada. Minimum 3 paragraphs with complete sentences. limit should be 400-550 words

• Your topic must be based on one of the subtopics you presented in Presentation #1 or #2 (no students should cover the same subtopics)
• Include Title Page and Introduction, Body and Conclusion sections, separated by Headings
• Optional: you may include graphic highlighting (a table, chart, graph, or bulleted list)
• Any quotations must be short, and enclosed in quotation marks, followed by citation
• Maximum 2 full sentences quoted. The rest of your report must be in your own writing
• Include citations in APA format for any direct quotations or paraphrased information
• Include minimum 3 References in APA format at end of report

his week we focused on manufacturing costs, but selling, general, and administrative (SG&A) costs are also important. Using the company you selected for the discussion forum question, what specific types of SG&A costs would the company incur? How would these costs be considered in product costing?

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

• Your personal experiences. Reflect on how this assignment topic is applicable to and will benefit you.
• Course readings and any external readings.
• Discussion forum posts or course objectives.

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.

This assignment will be assessed using the Portfolio rubric.