Perceptions are connected to stimulus (physical properties) and individual factors (unique experience of one individual). Can you give an example of a service or product matching each?

-The table below details the individual Consumer Price Indices (CPI) for individual expenditure categories for 2016 and 2017:

What was the price change between 2016 and 2017 in the gasoline expenditure category?

1. 216.781%

2. 110.65%

3. 10.65%

4. 195.915%

please explain me how to calculate and answers.

- Read the following excerpt from a U.S. Energy Information Administration Report that was published on January 9, 2018:

Crude Oil Prices. Brent crude oil averaged $54/barrel (b) in 2017, an increase of $10/b from 2016 levels. Prices increased fairly steadily through the second half of the year, with year-end prices higher than the annual average. Daily Brent spot prices ended 2017 near $67/b, which was the highest level since December 2014. The monthly average spot price of Brent crude oil increased by $2/b in December to $64/b, marking only the fourth time that monthly Brent crude oil prices averaged more than $60/b in the past 36 months

Most of the upward price movement in recent months reflects continuing draws in global oil inventory levels. EIA estimates that global petroleum and other liquid fuels inventories fell by an average of 0.4 million b/d in 2017, which was the first year of annual average draws since 2013. In addition, oil prices were supported by OPEC’s November 30, 2017, announcement to extend its crude oil supply reduction agreement through the end of 2018. Also, Brent prices increased in December because of a disruption to the North Sea’s Forties crude oil pipeline system early in the month. The Forties pipeline system is one of the primary distribution networks for Brent crude oil delivery in the North Sea, and its outage curtailed available supply in the near term. Trade press reports indicate the Forties pipeline system restarted operations in late December 2017.

Questions:

Based on the excerpt, was the increase in the gasoline expenditure category CPI due to a change in supply or demand in the market?

1. Demand, because there were several factors affecting the market that were caused by producers of crude oil. In particular, inventory levels increased, OPEC extended production increases, and there was a disruption in a major pipeline system.

2. Supply, because there were several factors affecting the market that were caused by producers of crude oil. In particular, inventory levels declined, OPEC extended production reductions, and there was a disruption in a major pipeline system.

3. Supply because price increases are generally due to production decisions. In addition, supply creates its own demand, thus the supply side of the market will determine equilibrium prices.

4. Demand because as prices rose we saw a reduction in the quantity demanded in the market. This led to the reduction in crude oil inventory levels and the production disruptions.

what is answer?

-Read the following excerpt from a Forbes article that was published on November 3, 2017:

Now department stores’ frantic plunge into the off-price sector is in danger of killing off the full-price apparel business for good, experts warn.

In addition to discounting merchandise in their full-line stores, marked-down goods are increasingly feeding the pipeline in department stores’ ever burgeoning off-price channel, from the already heavily promotional Macy’s expanding its BackstageLinks to an external site. spin-off concept to Nordstrom’s Rack format.“The off-price business is driving growth and getting bigger than the full-price channel,” said Susan LeeLinks to an external site., a partner with consultancy Simon-Kucher.

Today, Nordstrom operates 216 Nordstrom Rack off-price stores, nearly double the number of its 122 full-line stores, just as Saks Fifth Avenue’s 39-store full-line chain is a fraction of its 118-store Off 5th outlet fleet.

The Amazon Factor

Amazon isn’t doing the full-price apparel business any favors either. While fashion brands are by no means flocking to the site, still fearful of losing control of their brand image, the discount-aggressive e-tailer is gunning for apparel, and has scored some big symbolic wins, such as itspartnership with NikeLinks to an external site..

Lord & Taylor department stores, for one, recently started pricing matching AmazonLinks to an external site.. (Not to mention partnering with Wal-Mart in an online mall venture.)

Questions:

Based on the excerpt, was the decrease in the apparel expenditure category CPI due to a change in supply or demand in the market?

1. Supply. This is due to a reduction in overall competition in the low priced apparel market.

2. Supply. This is due to increased competition among suppliers in the apparel market, which reduced prices.

3. Demand because consumers tastes and preferences shifted to higher priced apparel items.

4. Demand. This is due to decreased competition among suppliers in the apparel market, which reduced prices.

Explain the difference between class and individual characteristics. What class and individual characteristics would an examiner look for in fingerprints? Bullets/cartridge casings? and footwear impressions?

OBJECTIVES

1. To demonstrate individual differences in job expectations.

2. To illustrate individual differences in need and motivational structures.

3. To examine and compare extrinsic and intrinsic rewards as determined by Herzberg’s Two Factor Theory

What I Want from My Job

INSTRUCTIONS

1. Determine what you want from a job by circling the level of importance of each of the following job rewards and place

an E (Extrinsic) or I (Intrinsic) in the first column identifying each reward as Hygiene (Extrinsic) or Motivation (I) based on Herzberg’s Two Factor Theory.

2. Answer Questions # 1-3

QUESTIONS

1. Which items received the highest and lowest scores from you? Why?

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

________________________________________________________________________________________________________-

2. Were more response differences found in intrinsic or in extrinsic rewards?

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

3. What are the implications for managers in trying to create rewards that motivate?

___________________________________________________________________________________________________________

___________________________________________________________________________________________________________

__________________________________________________________________________________________________________

__________________________________________________________________________________________________________

__________________________________________________________________________________________________________

Question 1 10 marks Charles, the CEO of JB Inc., and Frank, the accountant for JB Inc., were recently having a meeting to discuss the upcoming release of the company’s financial statements. Following is an excerpt of their conversation:

Charles: These financial statements do not show the hours of hard work that we have put in to restore this company to financial health. In fact, these results may actually prevent us from obtaining loans that are critical to our future.

Frank: Accounting does allow for judgment. Tell me your primary concerns, and let us see if we can work something out.

Charles: My first concern is that the company does not appear very liquid. As you can see, our current assets are only slightly more than current liabilities. The company has always paid its bills, even when cash was tight. It is not really fair that the financial statements don’t reflect this.

Frank: Well, we could reclassify some of the long-term investments as current assets instead of noncurrent assets. Our expectation is that we will hold these investments for several years, but we could sell them at any time; therefore, it is fair to count these as current assets. We could also reclassify some of the accounts payable as noncurrent. Even though we expect to pay them within the next year, no one will ever look close enough to see what we have done. Together these two changes should make us appear more liquid and properly reflect the hard work we have done.

Charles: I agree. However, if we make these changes, our long-term assets will be smaller and our long-term debt will be larger. Many analysts may view this as a sign of financial trouble. Is there not something we can do?

Frank: Our long-term assets are undervalued. Many were purchased years ago and recorded at historical cost. However, companies that bought similar assets are allowed to record them at an amount closer to their current market values. I have always thought this was misleading. If we increase the value of these long-term assets to their market value, this should provide the users of the financial statements with more relevant information and solve our problem, too.

Charles: Brilliant! Let us implement these actions quickly and get back to work.

Required: 1. Describe any ethical issues that might arise because of Charles and Frank’s conversation. (6)

2. Name at least 4 companies that misled its stakeholders by making use of Unethical accounting practices (4)

i. Assuming you are new engineer working in R & D division at manufacturing company which has decided to evaluate CAD/CAM system to adopt in your company in order to meet Industrial 4.0. (Select your company such plastic moulding, automotive, aerospace, marine etc). The company are required yourself to outline executive report for them to decided which suitable CAD/CAM system can be selected. Your report must discuss the suitable CAD/CAM system by referring to current trend which available can be accessed in the journals, articles, books, market/industrial report etc. You are assigned to this assignment with an individual work.

Taking consideration of the following articles, solve the follwing question

by Joel Rosenblatt

The former chief financial officer of Autonomy Corp was found guilty of orchestrating an accounting fraud to arrive at the $US10.3 billion price Hewlett-Packard paid for the UK software maker more than six years ago.

A jury voted to convict Sushovan Hussain on Monday on all 16 counts of wire and securities fraud after three days of deliberations in San Francisco federal court.

Autonomy was the UK's second-largest software business when Hewlett-Packard acquired it in 2011. Hewlett-Packard later wrote down its value by $US8.8 billion, citing fraud by Autonomy and asking the US Justice Department to investigate.

The guilty verdict at least partially vindicates Hewlett-Packard. It also gives the company momentum as it heads toward a trial next year in London in a $US5 billion civil suit against Hussain and Autonomy co-founder and former chief executive officer Mike Lynch.

John Keker, Hussain's lawyer, declined to comment. Robert Leach and Adam Reeves, the lead US prosecutors, also declined to comment.

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The US accused Hussain of spinning his company's financials to create a false appearance of growth.

At trial the government presented emails, phone records, earnings statements, press releases, and even an alleged payment of "hush money" to show what prosecutor Adam Reeves called "a balance sheet of fraud".

'Ponzi scheme'

From 2009 to 2011, when most technology companies were struggling in the wake of the 2008 financial crisis, Hussain built a facade to "eek out consensus estimates" of Autonomy's revenue before the merger with Hewlett-Packard, Reeves said in his closing argument.

Autonomy by late 2011 had become an "unsustainable Ponzi scheme", he said, leading Hussain to exhort Lynch to sell the company. Hussain was "desperate", and "constantly anguishing, and looking for revenue", Reeves said.

Keker, Hussain's lawyer, argued that HP bought, and then hobbled, an increasingly profitable software company. It was one of a string of failed acquisitions requiring write-offs, a list that includes Palm, Compaq, and Electronic Data Systems, he said.

Keker described a Hewlett-Packard "machine" that deployed an army of company lawyers and consultants to support the government prosecution, which he said relies on false testimony from cooperating witnesses who buckled under "tremendous pressure".

"They're trying to make this Englishman into a criminal, when committing a crime was the furthest thing from his mind when he was working," Keker said, referring to Hussain during his closing argument. "Everybody gets a pass but he's supposed to be a criminal. This case belongs in a civil case in London where it already is."

This case is U.S. v. Hussain, 16-cr-00462, U.S. District Court, Northern District of California (San Francisco).

In your accounting career you will be required to analyse current accounting issues and communicate your theoretical understanding to your professional colleagues and your clients. For this assignment assume that you are the senior accountant working for a major firm. Question 1 - 9 marks (1,500 words) The CEO has forwarded to you an interesting article and requires you to provide her with a deeper theoretical understanding of the issues discussed so that she can fully engage in the lively discourse at an upcoming conference. You are required to find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after the 1st of January 2018. Your article could also come from one of the professional journals. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year. If you are having a problem ensuring that your article is from an appropriate source contact your subject coordinator. You then need to explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Support your analysis of the assumptions and implications of the topic or theory as appropriate with reference to sources in APA 6 style. For example, this article from the Sydney Morning Herald in April 2016 could be linked to the topics of accounting regulation and measurement (and perhaps others). You must provide a copy of the article or web page, with details of the source, date and page number with your answer.

1-) On December​ 31, 2018 the balance in Energy Exploration​ Company's Unearned Revenue account was a credit of​ $10,000. In​ January, 2019, the company received an advance payment of​ $11,000 from a new customer for services to be performed. By January​ 31, adjustments were made to recognize​ $6,000 of the revenue that had been earned during January. What was the balance in Unearned Revenue on January​ 31, 2019?

A.

​$11,000 debit

B.

​$6,000 credit

C.

​$10,000 credit

D.

​$15,000 credit

2 )-

Which of the following statements is true of a trial​ balance?

A.

A trial balance is prepared after the balance sheet.

B.

A trial balance shows the total amounts of assets and​ liabilities, but not equity.

C.

A trial balance has the same format as a balance sheet.

D.

A trial balance presents data in debit and credit format.

3-)

On June​ 1, Edison, Inc. borrowed​ $21,000 on a

oneminus−year

Note Payable with an interest rate of​ 10% per year. It will repay the principal and interest at the end of the

oneminus−year

period. The company makes accrual adjustments at the end of each month. The company should record interest expense of​ $2,100 on June 30.