Part III – Something's Not Right

“It’s good to have you home, honey. I missed you. How was the flight?” Stacey had come to the airport to pick Frank up and she leaned over to kiss him as he climbed into the car with his luggage. “How were the meetings? You look tired,” she added.

“The past week was intense and I am exhausted. I thought I would manage some R & R during the trip, but no such luck. John and Dan were fired and we were told that there would be more layoffs in the future if business doesn’t pick up. Everyone is feeling stressed. “

“You’re one of the hardest workers they have Frank, they can’t let you go.”

“I hope you’re right. They gave us tomorrow off in lieu of making us work for 7 days straight, but I can’t help but think I should go in and get a jump on the week.”

“I know you don’t want to hear this, but you have an appointment for that glucose tolerance test first thing in the morning. We’ll need to eat soon because the instructions say you are not allowed to eat for 8 hours before the test.”

Frank felt miserable. “I’m really not hungry. Maybe it was the change in diet, but I’ve had a persistent stomach ache and I didn’t eat much when I was away.

“Well, we need to take extra special care of you until we find out what’s wrong. I am sure everything’s going to be okay.”The next morning the alarm went off and Frank felt refreshed after a good night’s sleep.

“What’s the matter Stacey? You look like you’ve seen a ghost.”

Stacey brought him her pocket mirror so that he could see for himself. “Forget the glucose tolerance test. I think we need to go to the Emergency Room right now.”

* ************

Doctor Smithers looked into Frank’s eyes. “It’s a good thing you came in because even a first year medical student could see that you are jaundiced.”

Stacey looked concerned. “What does that mean? Is he going to be okay?”
“Well it could mean a few different things,” replied the doctor, “so we are going to have to run some tests to be sure.”

Fill in Flow Chart 1 with the best choices from the provided word list.

Questions

5. Use Flow Chart 1 to suggest possible reasons for Frank’s jaundiced appearance.

6. Do you think that Frank’s jaundice is connected to the high blood glucose levels seen on the morning before his business trip? Why or why not?

7. Would you like to make a diagnosis to explain Frank’s jaundiced appearance?

8. What tests would you run to determine or confirm any of your diagnoses?

Part IV – The Test Results

“What does it mean to be jaundiced, doctor? Why did the whites of my eyes turn yellow?” “It’s usually caused by a high level of a molecule called bilirubin in your blood, Frank.”
“I was a biology major in college, but I don’t remember where bilirubin comes from.”

“Your blood has cells called erythrocytes or red blood cells; they contain hemoglobin which gives blood its red color. Cells in the spleen break down red blood cells and the products are reused by your body. The heme portion of hemoglobin is converted to bilirubin, which is the molecule that is responsible for your yellow color.”

“I remember now, isn’t bilirubin involved in digestion?”

“Yes. Bilirubin leaves the spleen in the blood and, because it’s not soluble in water, it binds with blood proteins called albumens to form unconjugated bilirubin. This bilirubin is taken up by the cells in the liver, where it combines with glucuronic acid to form conjugated bilirubin. It is one component of the bile, which travels down the bile duct to the gall bladder and the small intestine. When you eat, the gall bladder contracts and pushes the stored bile into the small intestine to aid in the digestion of fat.”

“So what do my tests show?”
“Your hematocrit and your liver enzymes are at normal levels.” “So, my liver’s okay?”

“These enzymes are normally confined to the liver cells and would only be found in large amounts in the blood if your liver was damaged. So these results indicate that there is no liver damage; that’s good. But I am concerned that there is tenderness in the upper left quadrant of your abdomen ... sorry, around your stomach,” the doctor smiled at Frank and Stacey.

“As I explained before, a jaundiced appearance is often produced by a buildup of bilirubin in the blood and your results confirm this (Table 3).”

Table 3 – The Level of Bilirubin in Blood

“One more thing concerns me,” continued the doctor. “There is almost no urobilinogen or urobilin in your urine.”

“What are they?” asked Frank.

“Bacteria in your intestines change bilirubin to urobilinogen. This urobilinogen can be reabsorbed back into your body and some is converted to urobilin. These two molecules circulate in your blood and are excreted in your urine; it is the urobilin that produces the straw color of urine. The low level of these two molecules in your urine plus the high level of bilirubin in your blood and the pale color of your stools indicates to me that, for some reason, bilirubin is staying in your body instead of going into your intestines.”

Questions

1. Where is unconjugated bilirubin formed?
2. Is the level of unconjugated bilirubin in Frank’s blood within the normal range? 3. Where is conjugated bilirubin formed?
4. Is the level of conjugated bilirubin in Frank’s blood within the normal range?

5. Using Flow Chart 1, outline some possible reasons for the high level of conjugated bilirubin; remember Frank’s liver enzymes are normal.

6. Frank experienced tenderness in the upper left quadrant of his abdomen. Use the word list in Figure 1 to label the major organs in this area.

7. Consider your diagnosis for Frank’s high blood glucose levels. Which gland secretes insulin?

8. Which organs are involved in creating Frank’s jaundiced appearance?

9. Look at Figure 1 and determine whether this gland and these organs (answers to Questions 7 and 8) are connected in any way.

10. Can you think of a reason that would explain the high levels of glucose and conjugated bilirubin in Frank’s blood?

11. Would you like to make any adjustments to your diagnoses?

PLEASE DO ONLY THE "JOURNAL" SECTION. I ALREADY HAVE ANSWERS TO ALL THE OTHER ONES!!!

Beacon Signals Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Beacon Signals Company prepared the following end-ofperiod spreadsheet at December 31, 2019, fiscal year:

Required:

1. Prepare an income statement for the year ended December 31. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement.

Score: 136/136

2. Prepare a statement of owner’s equity for the year ended December 31. No additional investments were made during the year. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items.

Score: 54/54

3. Prepare a balance sheet as of December 31. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary.

Score: 177/177

4. Based upon the end-of-period spreadsheet, journalize the closing entries. If you are unsure of account titles, see the chart of accounts.

Question not attempted.

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Score: 0/171

In three units of study, there will be application-focused cases due at the beginning of the class that will be provided by the instructor. These cases will be complex in nature and will require the application of course concepts to real-word business situations. Each case will have an associated rubric to highlight expectations. All submissions must be of professional quality and done in Microsoft Word, Microsoft Excel, or submitted as a PDF. Case: Investment Proposals for Ontario Coffee Home It is January 1, 2019. You are a Senior Analyst at Ontario Coffee Home (OCH), one of the leading coffee chains and wholesaler of coffee/bakery products in Ontario. The CEO of Ontario Coffee Home, Jerry Donovan, has reached out to you to draft a report to evaluate two investment proposals. Requirements 1. Identify which revenues and costs are relevant to your analysis, and which costs are irrelevant. Summarize all the information that will be required for each investment proposal, including describing the proposal and identifying the time horizon for each proposal evaluation. 2. Calculate the after-tax cash flows during the life of each of the projects. 3. Utilizing the after-tax cash flows from question 2, evaluate each investment proposal utilizing the following criteria (unless directed otherwise): a. Payback b. NPV 4. Clearly indicate whether any of the above criteria support each of the project proposals, and what the company should ultimately decide to do. Investment Proposals Jerry Donovan, CEO of OCH, wants you to evaluate two investment proposals that the company is considering: 1. The purchase of a coffee roaster plant in Cuba. 2. The re-development of coffee shops to accommodate the selling of frozen yogurt. Mr. Donovan reminds you that only relevant costs and revenues should be considered. “Relevant costs have to be occurring in the future,” explained Mr. Donovan. “And have to differ from the status quo. For example, if we choose to buy the roaster plant, it is only the incremental revenue and costs related to the purchase that should be considered. We also need to take into account the opportunity cost associated with the alternatives.” More details on each investment proposal are included below. Mr. Donovan wants you to recommend if OCH should invest in one, both, or none of the investment proposals. Required Return Mr. Donovan wants you to use 7% as the discount rate (i.e., the required return). Investment in Roasted Coffee Plant Mr. Donovan is considering purchasing a coffee plant in Cuba where labour is cheap and there are proximal coffee farms to help lower transportation costs. The acquisition price of the plant is $6M, which includes roasting equipment that originally cost $14M when it was purchased 8 years ago. Some of the equipment is on its last legs, so an additional $2M of equipment has to be purchased. The roaster plant currently has $2M of available tax shield left, excluding any tax shield related to the equipment to be purchased. The direct materials and direct labour used to manufacture these products are 8% and 7% of sales, respectively. The actual roasting processing costs are approximately 17% of sales. These costs as a percentage of sales are expected to remain consistent over the time horizon. The plant also requires two managers with fixed salaries of $50,000 each per year. Insurance for the plant and equipment is $40,000 per year. Other incremental manufacturing overhead costs (property taxes, maintenance, security, etc.) excluding depreciation are estimated to be $75,000 annually. Wages are expected to increase with inflation (estimated to be 2%) over the time period, while other fixed costs are expected to remain steady. Transportation variable costs (gas, variable overhead, etc.) are estimated to be 12% of revenue, and include transportation of raw materials to the roaster and finished products to the port for delivery to OCH coffeehouses. The roasted coffee plant is expected to produce 1.1M pounds of coffee for the first two years, with production dipping by 100,000 pounds per year after this due to lower productivity from the deteriorating equipment. Each pound of roasted coffee can be sold at $3.25 per pound (either to retail cafes, franchise cafes, or to wholesale partners), with the price expected to rise with inflation over time. Each pound of coffee can make 30 cups of coffee that can sell at an average retail price of $4.00 per cup. Mr. Donovan has stressed that the profitability of the plant base has to be looked at on a stand-alone basis, i.e., from the sales from the plant to buyers, not from retail cafés to customers. Mr. Donovan wants to see if the project will reach profitability after 5 years, as significant reinvestment will be needed after five years to keep the plant operational, so he wants you to evaluate the return on investment in that period using the investment criteria of payback period, NPV, and IRR. The following table will help in the calculations of the tax shield for the new equipment: Class CCA Rate Description 43 30% Machine and equipment to manufacture and process goods for sale Tax Shield Formula Assume no salvage value when calculating the tax shield, and that the half-year rule applies for Class 43. The tax rate Mr. Donovan wants you to utilize is 25%. When calculating the tax shield, the present value should be in the same period as the initial investment (Year 0), which also means that deprecation (i.e., CCA) should not be taken from the cash flows in subsequent years since their tax shelter effects are already accounted for in the tax shield. Redevelopment of Coffee Shops Mr. Donovan also wants you to evaluate the potential of developing several hundred stores into new store models with frozen yogurt services. Five hundred stores have been selected as candidates for development. It will cost $80,000 to convert each store, including modifications to refrigeration equipment, with these costs being capitalized with a 6% applicable CCA rate. The average modified coffee shop is expected to generate an additional $30,000 in after-tax cash flow every year. However, OCH is also estimated to lose about $15,000 in annual after-tax cash flow from these cafés due to yogurt sales cannibalizing existing coffee shops. In other words, some customers who normally would have purchased coffee would instead purchase yogurt. The five hundred stores have average annual rent of $36,000 each. Mr. Donovan wants you to evaluate the profitability of this investment after a seven-year period using the investment criteria of NPV.

Foxy Investigative Services is an investigative services firm that is owned and operated by Shirley Vickers. On November 30, 2018, the end of the fiscal year, the accountant for Foxy Investigative Services prepared an end-of-period spreadsheet, a part of which follows:

LabelsCurrent assetsCurrent liabilitiesExpensesFor the Year Ended November 30, 2018November 30, 2018Property, plant, and equipmentRevenuesAmount DescriptionsChange in retained earningsDividendsNet incomeNet lossRetained earnings, December 1, 2017Retained earnings, November 30, 2018Total assetsTotal current assetsTotal expensesTotal liabilitiesTotal liabilities and stockholders’ equityTotal property, plant, and equipmentTotal revenuesTotal stockholders’ equity

1A. Prepare an income statement for the year ended November 30, 2018. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement. Refer to the Chart of Accounts for exact wording of account titles.

1B. Prepare a retained earnings statement for the year ended November 30, 2018. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names.

1C. Prepare a balance sheet as of November 30, 2018. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

2. Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

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3. If Retained Earnings had instead decreased $46,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

Write a Python program

The Hay System is a job performance evaluation method that is widely used by organizations around the world. Corporations use the system to map out their job roles in the context of the organizational structure. One of the key benefits of the method is that it allows for setting competitive, value-based pay policies. The main idea is that for each job evaluation, a number of factors (such as Skill, Effort, Responsibility and Working Conditions) are evaluated and scored by using a point system. Then, the cumulative total of points obtained will be correlated with the salary associated with the job position. As an engineering student, you have been commissioned to implement a simplified version of the Hay method. Particularly, the hiring company (which is called David and Joseph Ltd) is interested in getting the salary (or hay system score) for several job descriptions currently performed in the company. Data Representation Unfortunately, the company David and Joseph Ltd. has very strict security policies. Then, you will not be granted access to the main data base ). Instead, all the information needed has been compiled in files with the following characteristics. File 1 The first line of the file contains 1 positive integer: num words≤ 10000, the number of words in the Hay Point dictionary. num words lines follow; each contains a word (a string of up to 16 lower-case letters) and a dollar value (an integer between 0 and 1000000).

You can safely assume that the num words words in the dictionary are distinct. Each description word-value is terminated by a line containing a period. You can take a look about how File 1 looks below.

7
administer 100000
.
spending 200000
.
manage 50000
.
responsibility 25000
.
expertise 100
.
skill 50
.
money 75000
.

Please note that for this file, num words is equal to 7. File 2 The first lines of the file contains a varyingly number of comments that must be ignored. You can recognize a comment line because it always start with the # character. Following the comments there is one job description. A job description consists of between 1 and 200 lines of text; for your convenience the text has been converted to lower case and has no characters other than letters, numbers, and spaces. Each line is at most 200 characters long. You can take a look about how File 2.1 looks below.

#Hello how are you

# This comment does not make sense

# It is just to make it harder

# The job description starts after this comment, notice that it has 4 lines.

# This job description has 700150 hay system points \\

the incumbent will administer the spending of kindergarden milk money and exercise responsibility for making change he or she will share responsibility for the task of managing the money with the assistant whose skill and expertise shall ensure the successful spending exercise

Below, you can find a second example of how File 2.2 could look like.

#This example has only one comment

this individual must have the skill to perform a heart transplant

and expertise in rocket science

The Hay System When applying the Hay System to the latest File 2 example (i.e., this individual must have the skill to perform a heart transplant and expertise in rocket science ) on the Hay Point dictionary coded in File 1, the job description gets a total of 150 points (or salary in dollars). This score is obtained because exactly two words (i.e., expertise and skill) of the job description are found in the dictionary. Particularly, expertise and skill have a score of 100 and 50 dollars, respectivelly.

Question 1: create dictionary

Complete the create dictionary function, which reads the information coded in the File 1 and returns a hay points dictionary. See below for an explanation of exactly what is expected. from typing import Dict, TextIO def create_dictionary(file1: TextIO) -> Dict[str, int]: ’’’Return a dictionary populated with the information coded in file1. >>> File_1 = open(’File1.txt’) >>> hay_dict = create_dictionary(File_1) >>> hay_dict {’administer’: 100000, ’spending’: 200000, ’manage’: 50000, ’responsibility’: 25000, ’expertise’: 100, ’skill’: 50, ’money’: 75000} """ Please note that the variable file1 is of type TextIO, then you can assume that file was already open and it is ready to be read.

Question 2: job description (24 points) Complete the job description function, which reads the information coded in the File 2 to return a list of strings with the job description. See below for an explanation of exactly what is expected. def job_description(file2: TextIO) -> List[str]: ’’’Return a string with the job description information coded in file2. >>> File_2 = open(’File2_1.txt’) >>> job_desc = job_description(File_2) >>> job_desc [’the’, ’incumbent’, ’will’, ’administer’, ’the’, ’spending’, ’of’, ’kindergarden’, ’milk’, ’money’, ’and’, ’exercise’, ’responsibility’, ’for’, ’making’, ’change’, ’he’, ’or’, ’she’, ’will’, ’share’, ’responsibility’, ’for’, ’the’, ’task’, ’of’, ’managing’, ’the’, ’money’, ’with’, ’the’, ’assistant’, ’whose’, ’skill’, ’and’, ’expertise’, ’shall’, ’ensure’, ’the’, ’successful’, ’spending’, ’exercise’] ’’’ Please note that the variable file2 is of type TextIO, then you can assume that file was already open and it is ready to be read.

Question 3: hay points (24 points) Complete the hay points function, which for a job description, output the corresponding salary computed as the sum of the Hay Point values for all words that appear in the description. Words that do not appear in the dictionary have a value of 0. See below for an explanation of exactly what is expected. def hay_points(hay_dictionary: Dict[str, int], job_description: List[str]) -> int: ’’’Returns the salary computed as the sum of the Hay Point values for all words that appear in job_description based on the points coded in hay_dictionary >>> File_1 = open(’File1.txt’) >>> File_2 = open(’File2_1.txt’) >>> hay_dict = create_dictionary(File_1) >>> job_desc = job_description(File_2) >>> points = hay_points(hay_dict, job_desc) >>> print(points) >>> 700150 ’’’

Question 4: my test (0 points) The function my test is there to give you a starting point to test your functions. Please note that this function will not be graded, and it is there only to make sure that you understand what every function is expected to do and to test your own code. Note: In order for you to test your functions one at a time, comment out the portions of the my test() function that call functions you have not yet written. The expected output for the function calls is as follows:

The dictionary read from File1.txt is: {’administer’: 100000, ’spending’: 200000, ’manage’: 50000, ’responsibility’: 25000, ’expertise’: 100, ’skill’: 50, ’money’: 75000}

The string read from File2_1.txt is: [’the’, ’incumbent’, ’will’, ’administer’, ’the’, ’spending’, ’of’, ’kindergarden’, ’milk’, ’money’, ’and’, ’exercise’, ’responsibility’, ’for’, ’making’, ’change’, ’he’, ’or’, ’she’, ’will’, ’share’, ’responsibility’, ’for’, ’the’, ’task’, ’of’, ’managing’, ’the’, ’money’, ’with’, ’the’, ’assistant’, ’whose’, ’skill’, ’and’, ’expertise’, ’shall’, ’ensure’, ’the’, ’successful’, ’spending’, ’exercise’]

The salary computed is 700150

How COVID-19 is driving a long-overdue revolution in education

• The pandemic has forced universities to bring their courses online.
• This is just one step along the road to a new educational paradigm, however.
• We can expect a new model to emerge once COVID-19 has passed.

The pandemic that has shuttered economies around the world has also battered education systems in developing and developed countries. Some 1.5 billion students — close to 90% of all primary, secondary and tertiary learners in the world — are no longer able to physically go to school. The impact has been dramatic and transformative as educators scramble to put in place workable short-term solutions for remote teaching and learning, particularly in emerging markets, where students and schools face additional challenges related to financing and available infrastructure.

While each level of education faces its unique challenges, it is the higher education segment that may end up, by necessity, triggering a learning revolution. Universities are distinctive in that their students are both old enough to handle the rigours of online work and technologically savvy enough to navigate new platforms. The real challenge lies for the institutions in which they have enrolled. Can traditional, campus-based universities adapt by choosing the right technologies and approaches for educating and engaging their students? The successes and failures that unfold should give us all a better grasp of what is possible.

Right now, video-conferencing apps like Zoom and WebEx are throwing universities a lifeline. However, lecturers are still struggling to maintain the same depth of engagement with students they could have in a classroom setting. They need to find solutions — and fast — to avoid a dip in the quality of education they are providing. Online education platforms such as Coursera, an IFC client with a global presence, can play a useful role by tapping their expertise in online programme design, choice of tech platform, and digital marketing to develop the best content either with or for the traditional players.

With the online segment still comprising a small fraction of the $2.2 trillion global higher education market — less than 2%, according to market intelligence firm HolonIQ — the market is ripe for disruption. The appetite from students for online offerings will likely grow because of COVID-19. Even before the pandemic, many universities were seeing declines in enrolment for campus-based programmes and parallel increases in uptake of their online courses. With COVID-19, we are seeing how yesterday’s disruptors can become today’s lifeguards. While traditional institutions once viewed online education as a threat, it has come to their rescue.

The adoption of online solutions in recent months has been unprecedented. In the short term, educators are applying a ‘first aid’ solution by switching entirely from in-person to remote instruction, a move that has been forced upon them by sudden mandatory campus closures. But they are quickly realizing that remote learning is just a baby step experiment in the long journey to offering online education that has been conceived as such, which includes effective student engagement tools and teacher training. Some of the partnerships sparked between universities, online education companies and tech providers may continue beyond the pandemic.

As painful and stressful a time as this is, it may fashion a long overdue and welcome rebirth of our education systems. The pandemic has been a great leveller in a way, giving all stakeholders (educators, learners, policy-makers and society at large) in developed and developing countries a better understanding of our current education systems’ vulnerabilities and shortcomings. It has underscored how indispensable it is for our populations to be digitally literate to function and progress in a world in which social distancing, greater digitalization of services and more digitally-centered communications may increasingly become the norm. More fundamentally, COVID-19 is causing us to challenge deep-rooted notions of when, where, and how we deliver education, of the role of colleges and universities, the importance of lifelong learning, and the distinction we draw between traditional and non-traditional learners.

This pandemic has also made people realize how dependent we are on so-called low-skilled workers to keep our lives going. During shutdowns, lockdowns, curfews, it’s these workers who are on the front lines, working multiple shifts to maintain delivery and take care of our basic needs. Over time, automation will continue to eat into these jobs. While there will always be services provided by low-skilled workers, most new jobs will require higher skills levels. Being able to reskill and upskill in this rapidly changing world is not only a necessity but an economic imperative.

COVID-19 has struck our education system like a lightning bolt and shaken it to its core. Just as the First Industrial Revolution forged today’s system of education, we can expect a different kind of educational model to emerge from COVID-19.

A. Indicate if the following statements are true or false according to the article.                    [5x2=10]

1. Only the education systems of developing countries were severely affected by COVID-19.     
2. Coursera can help streamline online learning platforms.                                                                        
3. The market is ready for a new education system.                                                                                      
4. Interest in online eLearning is due to COVID-19.                                                                                        
5. Educators were ready to use remote teaching.                                                                                           

B. Answer the following questions based on the article above. Use the mark allocation to guide the length of the answers.                                                                                                                                              [16]

1. What is the meaning of the phrase in paragraph 1 “The pandemic has also battered education systems” within the context of this article?                                                                                                           [2]

1. Why might university education be more suitable for online learning compared to primary and secondary education? [2x2=4]

8. What should universities keep in mind when changing to online teaching modes?                           [2]

9. Name some of the challenges lecturers experience in using Zoom and WebEx.                                [2]

10. Briefly explain the meaning of the following phrase found in paragraph 4, “With COVID-19 we are seeing how yesterday’s disruptors can become today’s lifeguards.                                                    [2]

11. How has COVID-19 challenged the traditional deep-rooted way of teaching? List two challenges. [2x2=4]

C. Vocabulary                                                                                                                                                          [4x1=4]

For each of the questions below, only write the answer as selected from the option box below.

Select a word from the option box below that has a similar meaning to the words given below. Supply a synonym that can easily replace the words below in the article.                                                      [2x1=2]

11. declines

12. mandatory

Select a word from the option box below that has the opposite meaning of the words below. Supply an antonym that can easily replace the words below in the article.                                                       [2x1=2]

13. forced

14. disruption

In three units of study, there will be application-focused cases due at the beginning of the class that will be provided by the instructor. These cases will be complex in nature and will require the application of course concepts to real-word business situations. Each case will have an associated rubric to highlight expectations. All submissions must be of professional quality and done in Microsoft Word, Microsoft Excel, or submitted as a PDF.

Case: Investment Proposals for Ontario Coffee Home

It is January 1, 2019. You are a Senior Analyst at Ontario Coffee Home (OCH), one of the leading coffee chains and wholesaler of coffee/bakery products in Ontario. The CEO of Ontario Coffee Home, Jerry Donovan, has reached out to you to draft a report to evaluate two investment proposals.

Requirements

1.      Identify which revenues and costs are relevant to your analysis, and which costs are irrelevant. Summarize all the information that will be required for each investment proposal, including describing the proposal and identifying the time horizon for each proposal evaluation.

2.      Calculate the after-tax cash flows during the life of each of the projects.

3.      Utilizing the after-tax cash flows from question 2, evaluate each investment proposal utilizing the following criteria (unless directed otherwise):

a.      Payback

b.      NPV

4.      Clearly indicate whether any of the above criteria support each of the project proposals, and what the company should ultimately decide to do.

Investment Proposals

Jerry Donovan, CEO of OCH, wants you to evaluate two investment proposals that the company is considering:

1.      The purchase of a coffee roaster plant in Cuba.

2.      The re-development of coffee shops to accommodate the selling of frozen yogurt.

Mr. Donovan reminds you that only relevant costs and revenues should be considered. “Relevant costs have to be occurring in the future,” explained Mr. Donovan. “And have to differ from the status quo. For example, if we choose to buy the roaster plant, it is only the incremental revenue and costs related to the purchase that should be considered. We also need to take into account the opportunity cost associated with the alternatives.”

More details on each investment proposal are included below. Mr. Donovan wants you to recommend if OCH should invest in one, both, or none of the investment proposals.

Required Return

Mr. Donovan wants you to use 7% as the discount rate (i.e., the required return).

Investment in Roasted Coffee Plant

Mr. Donovan is considering purchasing a coffee plant in Cuba where labour is cheap and there are proximal coffee farms to help lower transportation costs.

The acquisition price of the plant is $6M, which includes roasting equipment that originally cost $14M when it was purchased 8 years ago. Some of the equipment is on its last legs, so an additional $2M of equipment has to be purchased. The roaster plant currently has $2M of available tax shield left, excluding any tax shield related to the equipment to be purchased.

The direct materials and direct labour used to manufacture these products are 8% and 7% of sales, respectively. The actual roasting processing costs are approximately 17% of sales. These costs as a percentage of sales are expected to remain consistent over the time horizon. The plant also requires two managers with fixed salaries of $50,000 each per year. Insurance for the plant and equipment is $40,000 per year.

Other incremental manufacturing overhead costs (property taxes, maintenance, security, etc.) excluding depreciation are estimated to be $75,000 annually. Wages are expected to increase with inflation (estimated to be 2%) over the time period, while other fixed costs are expected to remain steady.

Transportation variable costs (gas, variable overhead, etc.) are estimated to be 12% of revenue, and include transportation of raw materials to the roaster and finished products to the port for delivery to OCH coffeehouses.

The roasted coffee plant is expected to produce 1.1M pounds of coffee for the first two years, with production dipping by 100,000 pounds per year after this due to lower productivity from the deteriorating equipment. Each pound of roasted coffee can be sold at $3.25 per pound (either to retail cafes, franchise cafes, or to wholesale partners), with the price expected to rise with inflation over time. Each pound of coffee can make 30 cups of coffee that can sell at an average retail price of $4.00 per cup. Mr. Donovan has stressed that the profitability of the plant base has to be looked at on a stand-alone basis, i.e., from the sales from the plant to buyers, not from retail cafés to customers.

Mr. Donovan wants to see if the project will reach profitability after 5 years, as significant reinvestment will be needed after five years to keep the plant operational, so he wants you to evaluate the return on investment in that period using the investment criteria of payback period, NPV, and IRR. The following table will help in the calculations of the tax shield for the new equipment:

Assume no salvage value when calculating the tax shield, and that the half-year rule applies for Class 43. The tax rate Mr. Donovan wants you to utilize is 25%. When calculating the tax shield, the present value should be in the same period as the initial investment (Year 0), which also means that deprecation (i.e., CCA) should not be taken from the cash flows in subsequent years since their tax shelter effects are already accounted for in the tax shield.

Redevelopment of Coffee Shops

Mr. Donovan also wants you to evaluate the potential of developing several hundred stores into new store models with frozen yogurt services. Five hundred stores have been selected as candidates for development. It will cost $80,000 to convert each store, including modifications to refrigeration equipment, with these costs being capitalized with a 6% applicable CCA rate. The average modified coffee shop is expected to generate an additional $30,000 in after-tax cash flow every year. However, OCH is also estimated to lose about $15,000 in annual after-tax cash flow from these cafés due to yogurt sales cannibalizing existing coffee shops. In other words, some customers who normally would have purchased coffee would instead purchase yogurt.

The five hundred stores have average annual rent of $36,000 each. Mr. Donovan wants you to evaluate the profitability of this investment after a seven-year period using the investment criteria of NPV.

Overview

Your assignment is to complete a wireless network design for a small company. You will place a number of network elements on the diagram and label them appropriately. A network diagram is important to communicate the design features of a network between network administrators, system administrators and cyber-security analysts. It helps to create a shared mental model between these different technologists, yet each will have their own perspective on what is important to have documented on the diagram. Please review a description of ABC Corporation’s network resources and how they are allocated.

You may find the following Floor Plan helpful in completing this lab.

ABC Corporation’s Network Description

ABC Corporation is a small business in the heart of Central Pennsylvania. They provide services to their clients all over the region. The three-story main office building is where all of the employees report to work each day. There are no remote users. ABC Corporation is a very traditional business. While they have a computer network and are connected to the Internet, they aren’t very fancy and don’t yet have a need for telecommuting, wireless networks, or smart phones. All of their computers are desktop machines and are connected with wired Ethernet connections. All of the network wiring is CAT-6 twisted pair wiring that goes from the office location to a wiring closet. There is one wiring closet on each floor. Each closet is connected to the basement wiring closet via fiber.

There are several departments of the company. The administrative office has ten employees including the CEO, executive Vice-President, a human resources manager, and several assistants and secretaries. The finance office has fifteen employees. Both of these divisions are on the third floor.

The second floor has the Sales and R&D departments. There are a total of twenty employees in the Sales Department and includes sales executives and assistants. All of the sales department personnel have laptop computers, but they are still connected via the wired network. The R&D department has ten engineers who have two computers each – one in their office and one in their lab spaces.

The first floor has the shipping/receiving department, manufacturing department and the receptionist. The receptionist shares a computer with the night watchman, since they work opposite shifts. There are 20 people in manufacturing, but they only use three computers to enter their production details into the company’s ERP system. The shipping/receiving department has six people, each with a computer that connects to UPS, Fedex and USPS systems, prints packaging labels and shipping documents. There is also a conference room/training room on the first floor with a multimedia system that includes a podium computer, projector, and all of the bells and whistles.

The basement houses the maintenance department, information technology, and the mail room. The mail room clerk doesn’t use the computers at all. The two maintenance workers have computers at their desks that they use to enter reports of work performed. The IT Department has seven employees, each with a desktop computer. They also manage the server farm, which includes two domain controllers, one print server, one mail server, one database server, one internal web server, one external web server (on the DMZ interface of the firewall), a file server, a special server for the ERP system, and a backup server.

Add Wireless Network Access Points

Each floor, with the exception of the basement (the basement does not need wireless), needs to have two wireless access points, one for the north end of the building, and the other for the south. However, the wireless access points will overlap in the middle of the building, so you need to pick different wireless network channels for each end. On the first floor, there should be an additional wireless access point in the conference room for guests.

The “guest” network should have a different SSID than the company’s wireless network. It should be configured to allow anyone to connect with a password. The password will be provided by the receptionist to any visitors and will be changed each week. The company wireless network should be configured to have the same SSID on all of the wireless network access points (but different from the “guest” network). It should be configured with WPA-2 Enterprise with AES and should be connected to the company’s servers for authentication (Windows Server with RADIUS server enabled for the Active Directory).

Note: You might want to review this informative webpage to see how to configure Windows Server to handle the authentication for the access points.

Place your network access points on your network diagram you did for Homework #2. Segment the wireless network separately from the wired network so that it is on its own subnet. Segment the visitor wireless network so it’s on its own subnet, separate from both the wired network and the company wireless network.

Label each access point with its own IP address and basic configuration. Each device should have its own name, IP address and should list its configuration in terms of encryption protocol (TKIP, AES, 3-DES or None) and authentication protocol (WPA, WPA-Enterprise, WPA2-Enterprise, WPA-2, WEP, etc, none, etc). Identify the SSIDs that are used for each device.

Place the wireless access points in the building. You may use the floor plan provided in the attached PDF.  

Create a Network Diagram

Your network diagram needs to include the following elements:

• Each Wireless Access Point (WAP)
• Each WAP’s critical configuration details – name, IP address, SSID, connection protocols, encryption protocols and wireless channel
• The Windows authentication server – including name, IP address, and important configuration details
• Additional switches and connections between the building’s floors to establish the network(s)
• IP Address ranges that will be assigned to network devices when they join the wireless networks

Network Documentation

Your network design document needs to explain each of the elements in your wireless network design. Explain how you segmented your wireless network from other parts of the network. Describe what security settings you might want to implement in your router. Describe the reason for the number of access points that you need on each floor.

What to Turn In

For assignments that require you to submit Visio work, please export your file and submit as a PDF. Also, please submit your original Visio file.
You also need to turn in a Word document (.doc or .docx) file that explains your network diagram elements. Include snapshots from your network diagram in your Word doc file – and annotate your diagram snapshots to better help your explanation of your network.

I want the answer in Microsoft VISIO screenshot

In this lab, you will be completing a programming exercise through the point of view of both a

contracted library developer and the client that will use the developed code.

In the first part, you will be required to write a class in C++ that will be included in the client’s code.

Your class must be written with defensive programming in mind. It should allow the client to include or

leave out your defensive checks at compile-time.In the second part, you will use your defensively

programmed class methods to guide the revision of the provided user driver program. After

encountering failures from misuse of the library class methods, you will update the driver program,

according to the implementation guidelines in the CWE documentation for the appropriate error.

Note that the code you write does not have to be completely optimized and you will likely see better

ways to write the class and the driver to avoid the problems inherit in the client descriptions.

In Part 1 of the lab you will complete the following:

 Write a class called myArray in a file named “yourlastname_lab2.cpp” where you substitute your

own name

            o Constructor

                       two inputs: int size and string input

                       dynamically create a char* array of int size

                       parse string input (which should be a string of comma-separated characters)

                              and enter the characters in the array in order

           o Destructor should free the memory assigned to your char* array

          o ReadFromArray

                 one input: int index

                 return char at the given index for the array

       o WriteToArray

               two inputs: int index, char replace

               overwrite char at given index with new char replace

    o DeleteArray

                 free the memory for your char*

             set char* to NULL

o PrintArray

                output the contents of the char* array to stdout

o NewArray

               two inputs: int size and string input

              dynamically create a char* array of int size

              parse string input (which should be a string of comma-separated characters)

             and enter the characters in the array in order

               For each class method, provide the contract for proper usage of the method

o enter as comment lines directly after the definition

o List any preconditions (what has to be true immediately before executing the method)o List any postconditions (what has to be true immediately after executing the method)

               Utilize C standard assert() library calls from assert.h to test your preconditions

               Use macros to give the client the option on whether to include the asserts at compile-time

               Use the provided sample client driver program to test your class code

                Take screenshots of your assertions being invoked for each function

In Part 2 of the lab you will complete the following:

• Using the assertions you have placed into your class methods, update the driver code to ensure

calls made to the class methods are in-contract

• Identify what CWE errors, if applicable, are occurring with out-of-contract use of your class

methods

• Review the ‘Potential Mitigation” section for those CWE errors and use the “Phase:

Implementation” entries to guide your revision of the provided program driver.

• Take screenshots of the driver code working without hitting the assertions – be sure to explain

in your word document how you tested the preconditions of each method and what changes

you made to the driver to ensure in-contract calls were made to the methods.

Graduate students should also answer the following:

• Is there a Python equivalent to the C-standard assert() calls used in class with C++?

• How would you approach defensive programming from the point-of-view of python methods?

Submit a zip file to Blackboard which contains your class file and a word document which includes the

screenshots and other information described above.

For full credit your code should compile, run as described, and be appropriately commented. If I need to

know anything in particular about how I should compile your code, include that in your document.

GIVEN cpp code:

============

//Sample client code for interfacing with myArray class
//Use this driver program to test your class and defensive programming assertions

#include <iostream>
#include <string>
#include <stdlib.h>
#include "your_class_here.cpp"   //replace this with your own file

using namespace std;

int main(){
   int size, choice, read, write;
   string input;
   char replace, response;
   char * array;

   cout << "Welcome, please enter a maximum size for your array" << endl;
   cin >> size;

   cout << "Please enter a series of comma-separated characters for your array" << endl;
   cin >> input;

   //create object of class type which should dynamically allocate a char* array
   //of int size and fill it with the comma-separated values from string input

   Array myArray(size, input);

   while(1){

       cout << "Array Menu" << endl;
       cout << "1. Read by index" << endl;
       cout << "2. Write by index" << endl;
       cout << "3. Delete array" << endl;
       cout << "4. Print array" << endl;
       cout << "5. New Array" << endl;
       cout << "6. Exit" << endl;
       cin >> choice;

       switch(choice){
           case 1:
              cout << "Enter an index to read a value from the array" << endl;
              cin >> read;
              //call to library function ReadFromArray(int read)
              //this library call should read a single character from the array and return it
              response = myArray.ReadFromArray(read);
              cout << "The item in index[" << read << "] is " << response << endl;
              break;
           case 2:
              cout << "Enter an index to write a value to the array" << endl;
              cin >> write;
              cout << "What single character would you like to write to the array?" << endl;
              cin >> replace;
              //call to library function WriteToArray(int write, char replace)
              //this library call should write a single character to the array
              myArray.WriteToArray(write,replace);
              cout << "The item in index[" << write << "] is " << myArray.ReadFromArray(write) << endl;
              break;
           case 3:
              //call to library function DeleteArray() which should free the dynamically allocated array
              myArray.DeleteArray();
              break;
           case 4:
              //call to library function PrintArray() which will print the contents of the array to stdout
              myArray.PrintArray();
              break;
           case 5:
              //call to library function NewArray() which will dynamically allocate a new array
              cout << "Welcome, please enter a maximum size for your array" << endl;
              cin >> size;

              cout << "Please enter a series of comma-separated characters for your array" << endl;
              cin >> input;
              myArray.NewArray(size, input);
              break;
           case 6:
              exit(0);
              break;
       }

   }
   return 0;
}