A bond with a $1,000 par, 7 years to maturity, a coupon rate of 6%, and annual payments has a yield to maturity of 3.9%. What will be the actual percentage change in the bond price if the yield changes instantaneously to 5.4%?

Samsung manufactures cellular phones at a processing cost of $203 per unit.

Currently, the company produces an average of 2002 phones per day, 85 percent of which are good-quality phones, resulting in 15 percent defective phones, 62 percent of which can be reworked. The cost of reworking a defective phone is $73.

They also consider a quality improvement initiative: They can replace a plastic component with a metal one which increases the initial cost of processing phone to $211, but the percentage of defective items decreases to 11 percent. With this quality improvement option, nothing else would be different from the current situation (for example the cost of rework and the percentage of defectives that can be reworked stay the same).

Calculate the followings:

1. Number of units reworked daily with current situation
2. Daily product yield with current situation
3. Effective production cost per unit with current situation
4. With the current situation, if the company wants the yield to be 2000, how many phones they should process daily?
5. Number of units reworked daily with suggested quality improvement option
6. Daily product yield with suggested quality improvement option
7. Effective production cost per with suggested quality improvement option
8. Should Samsung should take the suggested quality improvement initiative?
   1. Yes
   2. No

Scholars posit that the value for money (VfM) concept offers a broader way of measuring government performance and guiding policy decisions (see e.g., Kelly et al., 2002). Explain and apply the relevant element (s) of value for money as an assessment tool to the following case, providing explanations for your answer:

The Accra Metropolitan Assembly decided to set up a new programme to reduce litter dropping. As part of the process, the Assembly had to agree with stakeholders on a set of outcomes for the programme which will be used as the basis for measuring the effectiveness of the programme in a year. Three proposals with respect to the cost of resources required were received:

Proposal 1 Proposal 2 Proposal 3 GHC 20million GHC 25million GHC 23million respectively.

Proposal 3 was however used to budget for the programme and managers of the programme are allowed cost over-run in their drive to meet the outcome. During the first year of the programmes it was observed that the programme achieved 95% of its outcomes and officials of the Assembly declared a victory against litter. Similar programmes in the Tema Metropolitan Assembly produce the same outcome; however, the cost of these programmes are relatively lesser. Also, the most disadvantaged parts of the Accra Metropolitan Assembly were those with the biggest litter problems and these neighbourhoods improved more, from a lower base, than wealthier places.

Scholars posit that the value for money (VfM) concept offers a broader way of measuring government performance and guiding policy decisions (see e.g., Kelly et al., 2002). Explain and apply the relevant element (s) of value for money as an assessment tool to the following case, providing explanations for your answer:

The Accra Metropolitan Assembly decided to set up a new programme to reduce litter dropping. As part of the process, the Assembly had to agree with stakeholders on a set of outcomes for the programme which will be used as the basis for measuring the effectiveness of the programme in a year. Three proposals with respect to the cost of resources required were received:

Proposal 1 Proposal 2 Proposal 3 GHC 20million GHC 25million GHC 23million respectively.

Proposal 3 was however used to budget for the programme and managers of the programme are allowed cost over-run in their drive to meet the outcome. During the first year of the programmes it was observed that the programme achieved 95% of its outcomes and officials of the Assembly declared a victory against litter. Similar programmes in the Tema Metropolitan Assembly produce the same outcome; however, the cost of these programmes are relatively lesser. Also, the most disadvantaged parts of the Accra Metropolitan Assembly were those with the biggest litter problems and these neighbourhoods improved more, from a lower base, than wealthier places.

a) The City of Chicago sold bonds in the amount of $5,000,000 to finance the construction of a sports center. The bonds are serial bonds and were sold at par on July1, 2002 the first day of a fiscal year. Shortly thereafter a construction contract in the amount of $4,500,000 was assigned and the contractor commenced work. By year-end, the contractor had been paid in full for all billings to date amounting to $2,000,000. Required: Prepare in general journal form all entries that should have been made during the fiscal year ended June 30, 2003 to record the above information in the capital projects fund(including closing entries) b) Compute the legal debt margin for the City of Huston given the following information regarding its bonded debt 1) The legal debt limit is 10 percent of total assessed valuation 2) Bonds outstanding and bonds authorized are: Face Amounts Description Authorized Outstanding General obligation street construction 12,000,000 12,000,000 Special assessment sidewalk construction 2,000,000 2,000,000 General obligation park acquisition 2,000,000 0 Water Utility Fund revenue 5,000,000 5,000,000 Industrial development revenue 6,000,000 6,000,000 Note: The City has no liability for the revenue bonds or the industrial development bonds. 3) Total assessed valuation of property within the City of Huston is $200,000,000.

The table summarizes data on smoking status and perceived risk of smoking and is consistent with summary quantities obtained in a Gallup Poll conducted in November 2002. Assume that it is reasonable to consider these data as representative of the U.S. adult population.

(a) What is the probability that a randomly selected U.S. adult is a former smoker? (Give the answer to four decimals places.)


(b) What is the probability that a randomly selected U.S. adult views smoking as very harmful? (Give the answer to four decimals places.)


(c) What is the probability that a randomly selected U.S. adult views smoking as very harmful given that the selected individual is a current smoker? (Give the answer to four decimals places.)


(d) What is the probability that a randomly selected U.S. adult views smoking as very harmful given that the selected individual is a former smoker? (Give the answer to four decimals places.)


(e) What is the probability that a randomly selected U.S. adult views smoking as very harmful given that the selected individual never smoked? (Give the answer to four decimals places.)

CEO of your firm has just announced that the organization is considering two diverse strategies to increase business: marketing healthcare services to the mature healthcare consumer, or marketing healthcare services to international consumers. Read the following two articles: Fell, D. (2002). Taking the U.S. health services overseas. Marketing Health Services, 22(2), 21-23. Click here to read the article. Marsh, D. (2010). Marketing to the mature marketplace. Marketing Health Services, 30(1), 12%u201317. Click here to read the article. Compile two marketing proposals based on the marketing strategies outlined inWeek 2 assignment. Would either of the two marketing opportunities compliment the marketing strategy expressed in your proposal? Submit a 6- to 7- page Microsoft Word document detailing your views about including either, both, or neither of the two proposals in your marketing proposal. Specifically address the following: The opportunities available to the organization by marketing healthcare services to the mature marketplace and the opportunities available to the organization by marketing healthcare services to the international consumer. How either or both of the opportunities compliment or conflict with the organization%u2019s current marketing strategy. What recommendations you would make to the CEO concerning the two proposals.

Ms. Jones is here for AKI on CKD, stage 3. She also has a PMH of CHF, COPD, DM2, a R BKA, and a CVA in 2002. She is A&O x2, and has L sided weakness. The HOB needs to be >30 degrees because she has an NG with TF running at 40 cc/hr. Once her AKI resolves, she is going to have a PEG placed in IR. She is at high risk for aspiration, so she is currently NPO. NKA, but there is a note about an ADR to morphine. She is on tele, SR with 1st degree AVB and frequent PACs. She tolerates PROM exercises BID and is on SQ heparin for DVT prophylaxis. The lab didn’t draw her CBC this morning. VSS. She is A2 with transfers. She has APAP scheduled QID. She last had pain meds with the HS med pass. They might do a MRI tomorrow.

James is 49 years old and currently working in a multinational company. During 2019-2020 tax year he sold some of his assets and trying to work out his total capital gain.:

• He bought an investment property for $250,000 under a contract dated 24 June 2009. The contract provided a payment of a deposit of $75,000 on that date, with the balance of $175,000 to be paid on the settlement on 5 August 2009. He paid stamp duty of $25000 on 20 July 2009. On 5 August 2009, he received an account for solicitors’ fees of $5000, which was part of the settlement process. He paid this fee.

He sold the property on 15 October 2019 for $415,000. To process, the sale James incurred $1500 in solicitor’s fees.

• James sold some of his antique collections for $20000 which he purchased during the year 2002 for $8000.
• He also made a capital loss from selling some of his personal use assets. Total loss from these sales were $7000

Required:

Consider the above information given by James (Australian resident for tax purposes) and analyze his current position for capital gain tax. In your analysis, you MUST explain each of the above CGT events and its impact on the total capital gain calculation.

(a) Anwar had filed his return of income for the tax year 2013 on 31 August 2013. Discuss the following in the light of provisions of the Income Tax Ordinance, 2001:
(i) By which date the Commissioner of Income Tax could make the first amendment of the assessment, if required. (02)
(ii) By which date any further amendment can be made if the first amendment was made on 15 February 2017. (02)
(b) On 1 December 2017 Bruce Lee was appointed by a Chinese company as a Technical Director for Pakistan. He has provided you the following details:
Arrival in Pakistan 15 December 2017
Joined office in Pakistan 20 December 2017
Visit to Dubai on an official trip 21-30 March 2018
Visit to South Korea for vacations 12-21 April 2018
Visit to northern areas of Pakistan for personal trip 4-9 June 2018
In view of the provisions of the Income tax Ordinance, 2001 and related Rules thereunder, comment on the residential status of Bruce Lee for the tax year 2018. (03)

(c) Under the provisions of the Income Tax Rules, 2002 list the records to be kept by a taxpayer in respect of his income from: (03)
(i) Salary (ii) Property (iii) capital gain

(kindly solve in the context of pakistan)